How to Read Your Military LES (Leave and Earnings Statement): Complete 2026 Guide

• What Is an LES?
• How to Access Your LES
• LES Sections Breakdown
• Understanding Entitlements (What You Earn)
• Understanding Deductions (What’s Taken Out)
• Allotments and Automatic Payments
• Leave Balance Section
• Tax Withholding Information
• Common LES Errors and How to Fix Them
• Special Situations: PCS, Promotion, Deployment
• Why and How to Save Your LES
• Using Your LES for Financial Planning
• The Bottom Line on Reading Your LES
• Frequently Asked Questions

Twice a month, roughly 1.3 million active duty service members are paid by the Defense Finance and Accounting Service (DFAS). But understanding exactly what you’re being paid—and why—requires reading your Leave and Earnings Statement, commonly called the LES.

If you’ve ever looked at your LES and felt confused by the dozens of abbreviations, codes, and numbers, you’re not alone. This comprehensive guide walks through every section of the military LES, explains what each line means, and shows you how to catch errors before they become major problems.

What Is an LES?

The Leave and Earnings Statement (LES) is your official military pay stub. It documents every dollar you earn and every deduction taken from your pay for the month.

Key Facts About the LES

• Frequency: Pay is calculated monthly and paid twice a month. You get a mid-month Net Pay Advice (NPA) and the full LES at the end of the month
• Format: Standardized across the Army, Navy, Air Force, Marine Corps, and Space Force, which are all paid through DFAS. The Coast Guard pays its members through its own Pay and Personnel Center
• Access: Available through the myPay website (Coast Guard: Direct Access)
• Legal document: Official record of your military compensation
• Required for: Tax filing, loan applications, pay dispute resolution, VA claims

Mid-Month vs End-of-Month Pay

Military pay is calculated once a month and paid in two installments:

Mid-Month Pay (15th of the month):

• An advance of about half your estimated monthly net pay, calculated around the 6th of the month
• Shown on a Net Pay Advice (NPA) rather than a full LES
• Statement available about a week before payday, around the 7th-8th

End-of-Month Pay (1st of next month):

• Your full monthly pay, calculated about a week before payday
• The full LES lists every entitlement, deduction, and allotment for the month, and shows your mid-month pay as a deduction
• Statement available around the 23rd-24th

If something changes after the mid-month calculation (a promotion, a PCS, a new allotment), your two payments can differ by more than a simple half. Check both statements every month; the end-of-month LES is where errors show up.

Why Your LES Matters

Your LES is more than just a pay stub. It’s your official record that:

• Proves your income for loans, rentals, and financial applications
• Documents your service time and pay grade for VA benefits
• Shows your federal and state tax withholding for tax filing
• Records your leave balance (use-or-lose tracking)
• Provides evidence if there’s a pay dispute with DFAS
• Tracks your retirement contributions (TSP, Blended Retirement System)

How to Access Your LES

Army, Navy, Air Force, Marine Corps, and Space Force members access their LES through myPay, the official DFAS system. Coast Guard members use Direct Access through the Coast Guard’s Pay and Personnel Center instead; multi-factor authentication has been required there since January 5, 2026.

Accessing via myPay Website

1. Go to mypay.dfas.mil
2. Log in with your CAC (Common Access Card) through SmartCard Login, or with your myPay Login ID and password
3. Click “Leave and Earnings Statement” in the menu
4. Select the pay period you want to view
5. Download as PDF or view on screen

What You Can Do in myPay

Beyond viewing statements, myPay lets you:

• View and download current and past LES statements
• Update direct deposit information
• Change tax withholding
• Set up or modify allotments
• View tax documents such as your W-2

DFAS also offers a mobile app, DFASInfo2Go, that covers many myPay functions. Some changes may still require the full myPay website.

When Your Statement Becomes Available

Your statement is typically available about a week before payday:

• Mid-month statement (NPA): Available around the 7th-8th, pay date is the 15th
• End-of-month LES: Available around the 23rd-24th, pay date is the 1st

Exact dates shift around weekends and holidays. This gives you time to review for errors before the money is deposited.

First-Time Access Setup

If you’ve never accessed myPay:

1. Your initial temporary password is generated automatically once your pay has been established
2. On the myPay home page, select “Create Your myPay Profile”
3. Enter your Social Security Number and the temporary password
4. Create your Login ID and a new password
5. Set up security questions for future password resets

You can log in any time after your first paycheck. If you forget your password, select “Forgot or Need a Password” on the home page to reset it with your security questions or request a new temporary password.

LES Sections Breakdown

The LES is divided into several key sections. Let’s overview the entire document before diving into details:

Header Section (Top of LES)

Contains your identifying information:

• Name: Your full legal name
• SSN: Last 4 digits (full SSN not displayed for security)
• Grade: Your current pay grade (E-1 through E-9, W-1 through W-5, O-1 through O-10)
• PAY DATE (PEBD): Pay Entry Base Date, which determines your years of service for pay purposes
• YRS SVC: Years of service (for pay calculation)
• ETS: Expiration Term of Service (when current contract ends)

Entitlements Section (Left Side)

Shows everything you’re earning for the month:

• Basic Pay
• BAH (Basic Allowance for Housing)
• BAS (Basic Allowance for Subsistence)
• Special pays and bonuses
• Any other entitlements

Deductions Section (Middle)

Shows everything being taken out of your pay:

• Mid-month pay (the advance you already received)
• Federal tax withholding
• Social Security (FICA) tax
• Medicare tax
• State tax withholding
• SGLI (life insurance)
• TSP contributions
• Other deductions

Allotments Section (Right Side)

Shows automatic payments you’ve set up:

• Savings allotments
• Loan payments
• Family support
• Other recurring payments

Leave Section (Bottom)

Shows your leave balance:

• Leave brought forward from last year
• Leave earned this year
• Leave used
• Current leave balance

Summary Section (Bottom Right)

Shows your bottom-line numbers:

• Total entitlements (gross pay)
• Total deductions
• Total allotments
• Net pay (what actually deposits to your account)

Understanding Entitlements (What You Earn)

The Entitlements section shows every type of pay and allowance you’re receiving. Let’s decode each line item:

BASE PAY

Your basic military salary based on your rank and years of service. This is:

• Subject to federal income tax
• Subject to Social Security and Medicare taxes
• Usually your largest single entitlement
• Shown as the full monthly amount on the end-of-month LES; the half you already received mid-month appears as a deduction

Example: E-5 with over 6 years of service in 2026:

• Monthly base pay on the LES: $4,110.00
• Mid-month pay of roughly half your estimated net pay appears in the Deductions column

Verify your base pay matches the current military pay charts for your rank and years of service.

BAH or OHA

BAH (Basic Allowance for Housing) if stationed in the US:

• Based on duty station ZIP code, pay grade, and dependent status
• Completely tax-free
• Only if not living in government quarters
• Verify against 2026 BAH rates

OHA (Overseas Housing Allowance) if stationed overseas:

• Based on actual rent paid (with a cap)
• Also tax-free
• May include separate utilities allowance

What to check:

• Correct rate for your duty station and pay grade
• With vs. without dependents status is accurate
• Updates when you PCS or get promoted

BAS (Basic Allowance for Subsistence)

Your food allowance:

• Enlisted (2026): $476.95/month
• Officers (2026): $328.48/month
• Tax-free
• Same amount for all service members in your category (enlisted vs officer)
• Reduced or eliminated if you have access to free meals (dining facility)

Special Pays

Additional pays based on your job, qualifications, or assignment:

SPEC PAY might include:

• Flight pay: Aviation Career Incentive Pay (ACIP) for pilots and aircrew
• Sea pay: Career Sea Pay for Navy/Coast Guard service at sea
• Sub pay: Submarine duty pay
• Jump pay: Parachutist pay (airborne qualified)
• Dive pay: Diving duty pay
• Hazardous duty pay: For dangerous assignments (EOD, etc.)
• Foreign language proficiency pay (FLPP): For qualified linguists
• Hardship duty pay: For challenging assignments

What to check: If you’re qualified for special pay but don’t see it on your LES, contact your finance office immediately.

Bonus Payments

BONUS on your LES might be:

• Enlistment bonus (typically paid in installments over contract period)
• Reenlistment bonus (may be lump sum or installments)
• Assignment incentive pay
• Critical skills retention bonus

Bonuses are typically subject to federal income tax (large tax withholding may apply).

FSA (Family Separation Allowance)

If you’re separated from family for 30+ consecutive days:

• $300/month starting in 2026 (increased from $250)
• Tax-free
• Applies to deployments, unaccompanied tours, TDY over 30 days

HDP (Hardship Duty Pay)

For assignments in designated hardship locations:

• Amount varies by location ($50, $100, or $150 a month)
• Taxable
• Automatically assigned based on duty station

Clothing Allowance

Enlisted members receive annual clothing maintenance allowances:

• Typically paid once per year
• Amount varies by branch and time in service
• Appears as one-time payment on specific LES

Partial Entitlements

During certain months, you might see prorated amounts due to:

• Promotion mid-month (partial month at each pay grade)
• PCS move (BAH changes mid-month)
• Marriage/divorce (dependent status change)
• Entering/leaving special pay status

Understanding Deductions (What’s Taken Out)

The Deductions section shows everything being subtracted from your entitlements. Understanding these helps ensure you’re not being over-withheld.

Federal Income Tax (FED TAX)

Your federal income tax withholding:

• Based on your W-4 elections (filing status, dependents, additional withholding)
• Only withheld from taxable income (base pay and taxable special pays)
• NOT withheld from BAH, BAS, or other tax-free allowances
• Amount varies based on your income and W-4 elections

How to check if correct:

• Calculate your annual taxable income (base pay + taxable bonuses/special pays)
• Use IRS tax withholding calculator to see if you’re withholding enough
• Adjust via myPay if needed

Common issue: Bonuses and lump-sum payments are typically withheld at the flat 22% federal supplemental rate. That can be higher than your actual tax rate, so you may get some of it back as a refund at tax time.

Social Security Tax (FICA-SOC SEC)

Social Security tax:

• 6.2% of taxable income
• Only on base pay and taxable special pays (not BAH/BAS)
• Subject to annual wage cap ($184,500 in 2026)
• Can’t adjust this—it’s mandatory

Medicare Tax (FICA-MEDI)

Medicare tax:

• 1.45% of taxable income
• Only on base pay and taxable special pays
• No income cap (you pay on all earnings)
• Additional 0.9% on earnings over $200,000 (very high earners)
• Can’t adjust this—it’s mandatory

State Income Tax (STATE TAX)

State tax withholding (if applicable):

• Based on your state of legal residence (SLR)
• Some states have no income tax (TX, FL, WA, NV, TN, AK, WY, SD, NH)
• Only withheld from taxable income (not BAH/BAS)
• Rate varies by state

Important: Your state of legal residence doesn’t change just because you PCS to a new state. You must intentionally change your SLR through your finance office.

Strategy: Your SLR is a legal domicile, not a tax election. If you genuinely establish domicile in a no-income-tax state, such as while stationed there, changing your SLR can save thousands per year.

SGLI (Servicemembers’ Group Life Insurance)

Life insurance premium:

• $500,000 max coverage: $26/month ($25 at 5 cents per $1,000, plus $1 for Traumatic Injury Protection)
• You can elect coverage from $50,000 to $500,000 in $50,000 increments
• Very affordable compared to civilian life insurance
• Automatically deducted unless you decline coverage

FSGLI (Family SGLI):

• Covers spouse and children
• Separate premium (varies by coverage amount)
• Only shows if you’ve elected family coverage

You can learn more about private life insurance coverage here or check out our guide to FSGLI >>

TSP (Thrift Savings Plan)

Your retirement savings contributions:

If you’re under Blended Retirement System (BRS):

• Military automatically contributes 1% even if you contribute nothing
• Military matches up to 4% of additional contributions
• You should contribute at least 5% to get full match
• Shows as “TSP” deduction on LES

If you’re under Legacy High-3 System:

• No military matching
• Any contributions are your own money
• Still wise to contribute for tax-deferred growth

Types of TSP contributions shown:

• TSP: Traditional (pre-tax) contributions
• TSP ROTH: Roth (after-tax) contributions
• You can contribute to both simultaneously up to annual limit

2026 contribution limit:

• $24,500 annual max for those under 50
• An additional $8,000 for those 50+ for catch-up contributions or $11,250 catch-up contributions for those turning 60-63 in 2026

PPM (Personally Procured Move) / Advance Pay

If you received advance pay or a personally procured move (PPM, formerly called a DITY move) payment:

• May show as deduction when being recouped
• Typically spread over 12 months
• Amount depends on how much you were advanced

Debt Collection

COLLECTIONS or DEBT on your LES means:

• DFAS is collecting money you owe
• Often from previous overpayments
• Can be from various sources (travel voucher errors, incorrect BAH, etc.)
• Contact DFAS immediately to understand why and negotiate payment plan if needed

SBP (Survivor Benefit Plan)

For retirees or those nearing retirement:

• Premium for survivor benefits
• Ensures spouse receives portion of retirement pay after your death
• Only applies to those enrolled in SBP

Allotments and Automatic Payments

Allotments are automatic payments DFAS makes on your behalf from your paycheck. These appear in the Allotments section of your LES.

Types of Allotments

Discretionary Allotments (you choose to set up):

• Savings account transfers
• Checking account transfers
• Payments to creditors or loan servicers
• Spouse or family support
• Charitable contributions
• Investment accounts

Non-Discretionary Allotments (required by law or regulation):

• Court-ordered child support
• Court-ordered alimony
• IRS tax levies
• Government debts

How Allotments Appear on LES

Each allotment shows:

• ALLOT followed by a number (ALLOT1, ALLOT2, etc.)
• The dollar amount being paid
• May show a destination (bank name, account number last 4 digits)

Example:

• ALLOT1: $500 (Navy Federal Savings)
• ALLOT2: $300 (USAA Investment)

Setting Up Allotments

You can set up allotments through myPay:

1. Log in to myPay
2. Select “Allotments”
3. Click “Start Allotment”
4. Choose type (savings, checking, loan, etc.)
5. Enter amount and account information
6. Verify and submit

Allotments typically begin within 1-2 pay periods after setup.

Modifying or Stopping Allotments

You can modify or stop discretionary allotments anytime through myPay. Changes take effect within 1-2 pay periods.

Note: Non-discretionary allotments (court-ordered, IRS levies) cannot be stopped through myPay. You must resolve the underlying legal obligation.

Strategic Use of Allotments

Smart service members use allotments for:

• Automatic savings: “Pay yourself first” by allotting to savings before you can spend it
• Emergency fund building: $200-500/month to savings account
• Investment accounts: Regular contributions to brokerage accounts
• Loan payoff: Extra payments toward car loans, personal loans
• Spouse support: If geographically separated, allot support directly to spouse’s account

Leave Balance Section

The Leave section at the bottom of your LES tracks your paid time off. Understanding this section helps you avoid losing leave.

Leave Balance Components

BF BAL (Brought Forward Balance):

• Leave days you had at the end of last fiscal year (September 30)
• Maximum you can carry forward is 60 days (90 days with special leave accrual)
• Any leave over the cap is “use or lose” and disappears October 1

ERND (Earned This Year):

• Leave earned so far in current fiscal year
• You earn 2.5 days per month (30 days per year)
• Calculated automatically based on time in service

USED:

• Leave days you’ve taken this fiscal year
• Charged in full-day or half-day increments
• Updates when leave forms are submitted and approved

CR BAL (Current Balance):

• Your total available leave days right now
• Formula: BF BAL + ERND – USED = CR BAL
• This is how many days you can take off

Example Leave Balance

Your end-of-month LES in March 2026 shows:

• BF BAL: 45.0 (brought forward from FY2025)
• ERND: 15.0 (earned Oct-Mar, 6 months × 2.5 days)
• USED: 10.0 (took 10 days leave since October)
• CR BAL: 50.0 (45 + 15 – 10 = 50 days available)

Use-or-Lose Leave

The fiscal year ends September 30. Any leave over 60 days is lost on October 1 unless you have special leave accrual (SLA):

• SLA is usually authorized for 120 or more continuous days in a hostile fire or imminent danger pay area, or for certain designated assignments
• SLA raises the carryover cap to 90 days total (60 regular plus 30 SLA), and the protection ends once your balance drops to 60 days or less

Example: On September 30, 2026, you have 75 days of leave and no SLA:

• You keep: 60 days (maximum carryover)
• You lose: 15 days (use or lose)

Strategy: Plan your leave usage throughout the year. If you’re approaching 60 days by summer, start taking leave to avoid losing it.

Selling Leave (Terminal Leave)

When you separate or retire, you can:

• Take terminal leave: Use your leave days before your separation date (recommended—you still earn BAH/BAS during leave)
• Sell leave: Get paid for unused leave days (maximum 60 days in career, paid at base pay rate only—no BAH/BAS)

Taking terminal leave is almost always better financially because you continue receiving full pay and allowances while on leave.

Leave Errors to Watch For

• Leave not credited: If you take leave but USED doesn’t increase, your leave form wasn’t processed
• Wrong amount charged: Verify the days charged match your approved leave form. Weekends and holidays inside your leave period count against your balance, though a non-duty day at the very start or end of the period generally does not
• Negative balance: Can happen if you take leave before you earn it (you’ll owe days)

Tax Withholding Information

Your LES contains important tax information you’ll need for filing returns:

Year-to-Date (YTD) Totals

The right side of your LES shows cumulative totals for the calendar year:

• YTD BASE PAY: Total taxable base pay earned this year
• YTD FED TAX: Total federal tax withheld this year
• YTD SOC SEC: Total Social Security tax paid this year
• YTD MEDICARE: Total Medicare tax paid this year
• YTD STATE TAX: Total state tax withheld this year

These YTD figures should closely match your W-2 at year-end.

Adjusting Your Tax Withholding

If you’re getting large refunds or owe taxes every year, adjust withholding through myPay:

1. Log in to myPay
2. Select “Federal Withholding” or “State Withholding”
3. Update your W-4 information:
   • Filing status (Single, Married Filing Jointly, Head of Household)
   • Number of dependents
   • Additional withholding amount (if needed)
4. Changes take effect within 1-2 pay periods

Combat Zone Tax Exclusion

If deployed to a designated combat zone:

• All enlisted pay earned in the combat zone is tax-free (including base pay); for officers the monthly exclusion is capped
• Your LES will show $0 federal tax withheld on excluded pay while deployed
• BAH and BAS remain tax-free as always
• You’ll receive a W-2 showing reduced taxable income

Example: E-6 deployed 8 months to combat zone:

• Normal annual taxable income: ~$50,000
• After combat zone exclusion: ~$15,000
• Result: federal income tax on roughly $35,000 of pay is eliminated

State Tax Considerations

Your state of legal residence (SLR) determines which state taxes your military pay:

• No-tax states: TX, FL, WA, NV, TN, AK, WY, SD, NH (no state withholding)
• Military-friendly states: Some states don’t tax military pay (e.g., IL, MS for residents)
• High-tax states: CA, NY, NJ, HI (significant state withholding)

You can change your SLR when you establish domicile in a new state (typically during a PCS). Military members make the change through their finance office, not through myPay.

Common LES Errors and How to Fix Them

Despite automation, LES errors happen frequently. Here are the most common issues and solutions:

Error 1: Wrong BAH Amount

Symptoms:

• BAH doesn’t match your duty station’s rate
• Shows “without dependents” when you have dependents
• BAH didn’t update after PCS or promotion

How to fix:

1. Verify correct BAH rate using BAH calculator
2. Check that DEERS shows correct dependent status
3. Contact your finance office with evidence of correct rate
4. Submit BAH certification if requested

Timeline: Corrections typically take 2-4 weeks, with back pay for missed months

Error 2: Missing Special Pay

Symptoms:

• Flight pay not appearing after wings
• Sea pay missing after ship assignment
• Foreign language pay not showing after DLPT

How to fix:

1. Verify you submitted required documentation (orders, DLPT scores, etc.)
2. Check with S-1/Admin that paperwork was processed
3. Contact finance with copies of qualifying documents
4. Request “pay inquiry” through your chain of command

Error 3: Incorrect Tax Withholding

Symptoms:

• No federal tax withheld (and you’re not deployed)
• Excessive withholding (taking half your paycheck)
• Wrong state tax withheld

How to fix:

1. Log in to myPay
2. Review your W-4 elections
3. Update if incorrect
4. For state tax issues, verify state of legal residence is correct

Error 4: Debt Collection You Don’t Recognize

Symptoms:

• Deduction labeled “DEBT” or “COLLECTION”
• No explanation provided
• Significant amount taken from pay

How to fix:

1. Call DFAS customer service: 1-888-332-7411
2. Request explanation of debt
3. Review documentation they provide
4. If legitimate but hardship, request payment plan
5. If incorrect, file dispute with supporting documentation

Important: Don’t ignore debt collection on your LES—it won’t go away and can escalate to tax refund offset or wage garnishment

Error 5: Leave Balance Doesn’t Match Records

Symptoms:

• Leave taken but not charged to balance
• Leave charged incorrectly (wrong number of days)
• Negative leave balance

How to fix:

1. Review your approved leave forms
2. Calculate correct balance manually
3. Bring discrepancies to S-1/Admin with documentation
4. Request “leave audit” if significant discrepancy

Error 6: No Direct Deposit

Symptoms:

• LES shows payment made but money didn’t deposit
• Wrong bank account receiving payment

How to fix:

1. Verify direct deposit information in myPay
2. Check if you changed banks and forgot to update
3. Verify account and routing numbers are correct
4. Contact finance if payment went to wrong account
5. May need to contact bank if account was closed

Special Situations: PCS, Promotion, Deployment

Certain events cause your LES to look unusual. Understanding what to expect prevents confusion:

During PCS Move

What changes on your LES:

• BAH switches from old to new duty station (may be prorated)
• Travel allowances may appear (DLA, mileage, per diem)
• Advance pay may show if you requested it
• Special pays may stop/start based on new assignment

Common PCS LES issues:

• BAH delayed at new duty station (can take 1-2 months to update)
• Travel pay appears weeks after move
• Temporary BAH at wrong rate

What to do: Keep all PCS orders and vouchers, verify BAH updates within 2 pay periods. See our Military PCS Guide for more information.

After Promotion

What changes on your LES:

• Base pay increases to new pay grade
• BAH increases to new pay grade (unless in barracks)
• May show partial month at each pay grade if mid-month promotion
• Back pay if promotion was retroactive

Verification:

1. Check new base pay against the military pay charts
2. Verify BAH matches new pay grade
3. Confirm effective date matches orders

During Deployment

What changes on your LES:

• Combat zone tax exclusion (federal tax drops to $0 on excluded pay)
• Family Separation Allowance appears ($300/month)
• Hardship Duty Pay may appear
• Imminent Danger Pay ($225/month) if applicable
• BAH continues at home duty station rate

Post-deployment:

• Combat pay stops
• FSA stops
• Federal tax withholding resumes
• May receive lump sum payment for deployment pay at redeployment

During Separation/Retirement

Final LES shows:

• Prorated pay through final duty day
• Lump-sum payment for any leave you sell
• Final payment of any bonuses owed
• Settlement of debts or overpayments
• Last BAH payment

Important: Save your final LES permanently—you’ll need it for VA claims, retirement pay setup, and tax filing

Why and How to Save Your LES

Your LES is an official government document you should save permanently. Here’s why and how:

Why Save Every LES

You’ll need past LES statements for:

• VA disability claims: Proof of duty stations, deployment dates, pay grade
• Tax filing: If W-2 is incorrect or lost
• VA Loan applications: Proof of income history
• Rental applications: Income verification
• Pay disputes: Evidence if DFAS made errors
• Retirement calculations: Verify High-3 average for retirement pay
• Security clearance investigations: Financial history documentation
• Legal proceedings: Divorce, child support, lawsuits

How to Save Your LES

Method 1: Download from myPay

1. Log in to myPay monthly
2. Download LES as PDF
3. Save to organized folder: “LES/2026/January-LES.pdf”
4. Back up to cloud storage (Google Drive, Dropbox, OneDrive)

Method 2: Print and File

• Print each LES
• File in organized binder by year
• Keep in secure location
• Scan as backup

Method 3: Email to Personal Account

• Forward LES PDFs to personal email monthly
• Create folder labels by year
• Provides automatic cloud backup
• Accessible from anywhere

How Long to Keep

• Current LES: Immediately accessible
• Past year: Easily accessible for income verification
• All LES during service: Saved throughout career
• Final LES: Keep permanently (critical for retirement/VA)

Security Considerations

Your LES contains sensitive information (partial SSN, bank account, address):

• Use password-protected folders/files
• Don’t email unencrypted LES to others
• Use secure cloud storage with 2-factor authentication
• Shred physical copies before disposing
• Never post LES screenshots on social media

Using Your LES for Financial Planning

Beyond just verifying pay, your LES is a powerful financial planning tool:

Tracking Take-Home Pay

Calculate your true monthly take-home:

• Add both mid-month and end-of-month net pay
• This is your actual spendable income
• Build your budget around this number, not gross pay

Optimizing TSP Contributions

Review your LES to ensure:

• Contributing at least 5% if under BRS (to get full match)
• On track to max annual contribution if that’s your goal
• Roth vs Traditional balance matches your tax strategy

Tax Planning

Use YTD totals to:

• Project annual tax liability
• Adjust withholding mid-year if needed
• Plan for tax return or payment
• Maximize combat zone tax exclusion benefits

Leave Planning

Monitor leave balance quarterly:

• March: Check if on pace to hit 60 days by September
• June: Start planning leave if approaching 60 days
• September: Use or lose any days over 60

Preparation for Separation

If planning to separate or retire:

• Track your High-3 average (highest 36 months base pay)
• Calculate terminal leave value
• Plan budget for loss of BAH after separation
• Verify TSP balance and plan rollover

The Bottom Line on Reading Your LES

Your Leave and Earnings Statement is more than a pay stub—it’s your official record of military compensation, benefits, and service. Taking 10 minutes twice per month to carefully review your LES can:

• Catch errors before they compound into major pay problems
• Ensure you’re receiving all entitled pays and allowances
• Help you optimize taxes and retirement savings
• Provide documentation you’ll need for years after military service
• Enable better financial planning and budgeting

Make reviewing your LES a habit on the same day each month. With the 2026 pay raise, BAH increases, and other changes, verification is especially important this year to ensure your pay reflects all the updates correctly.

Frequently Asked Questions

This article is provided by USMilitary.org, an independent educational resource. We are not affiliated with the Department of Defense, DFAS, or any government agency. For official LES questions or pay issues, contact DFAS at 1-888-332-7411 or visit myPay.dfas.mil.