How to Read a Military LES (Leave and Earnings Statement)
A military Leave and Earnings Statement (LES) is the monthly pay statement DFAS issues, showing entitlements, deductions, allotments, leave, tax withholding and TSP. Read your latest one in myPay. Check your grade and years of service, each entitlement and deduction, your leave balance and REMARKS, then compare base pay, BAH and BAS with the pay tables.
Maintained by Archie Chang · DFAS LES guides and site tables checked October 25, 2026 · Methodology & sources
Which guide this page follows
DFAS publishes guides to the LES for the Army, Navy, Air Force and Reserve and National Guard. DFAS publishes the same 78-field guide for the Army; this page follows the Navy, Air Force and Reserve/National Guard versions, and notes where the Reserve and National Guard guide differs.
Marine Corps: the Marine Corps LES uses a different format, so these block numbers do not apply. Use DFAS's Marine Corps LES page.
Block-by-block guide to the LES
The LES has 78 numbered blocks, which DFAS groups as below. The label column shows what is printed on the statement. Where a label is an older name, the description says so and covers only what DFAS's guide says. Looking for leave planning? See the terminal leave calculator.
Identification (blocks 1-9)
Who you are, your grade and service dates, and the period the statement covers.
| Block | Printed label | What it shows |
|---|---|---|
| 1 | NAME | Your name, printed last name, first name, middle initial. |
| 2 | SOC. SEC. NO. | Your Social Security number. |
| 3 | GRADE | Your current pay grade. Check this first: a wrong grade changes basic pay and BAH. |
| 4 | PAY DATE | The date you entered active duty for pay purposes (YYMMDD). DFAS says it is the same as your Pay Entry Base Date (PEBD). |
| 5 | YRS SVC | Your actual years of creditable service, two digits. Compare it with the years-of-service band you use on the pay table; for edge cases near a band boundary, work out your years from the PAY DATE (PEBD) in block 4. |
| 6 | ETS | Expiration Term of Service (YYMMDD), the same as your Expiration of Active Obligated Service (EAOS). |
| 7 | BRANCH | Your branch of service. On a Reserve or National Guard LES DFAS says this field shows the branch or the program you are enrolled in. |
| 8 | ADSN/DSSN | The Disbursing Station Symbol Number that identifies the disbursing or finance office that pays you. |
| 9 | PERIOD COVERED | The period the LES covers, normally one calendar month. A separation LES shows the separation date. On a Reserve or National Guard LES this field shows the check date. |
Entitlements, deductions, allotments and totals (blocks 10-22)
The money lines and the arithmetic that ends in your end-of-month payment.
| Block | Printed label | What it shows |
|---|---|---|
| 10 | ENTITLEMENTS | Each pay and allowance you are paid, such as basic pay, BAH and BAS, listed in a column. There is room for 15; overflow is printed in REMARKS, and retroactive amounts are added to the matching line. |
| 11 | DEDUCTIONS | Taxes, SGLI, dependent dental and similar items in a column with room for 15; on an active-duty LES DFAS also lists mid-month pay here. The Reserve and National Guard guide lists taxes, SGLI and dependent dental, with no mid-month pay; Reserve and National Guard members also have no allotments. Overflow goes to REMARKS. |
| 12 | ALLOTMENTS | Money sent out of your pay on your instruction, such as to savings or checking, insurance or bonds. Reserve and National Guard members do not have this block. |
| 13 | +AMT FWD | Unpaid pay and allowances carried forward from your previous LES. |
| 14 | + TOT ENT | The total entitlements from block 20. |
| 15 | -TOT DED | The total deductions from block 21. |
| 16 | -TOT ALMT | The total allotments from block 22 (not used on a Reserve or National Guard LES). |
| 17 | = NET AMT | Block 13 plus total entitlements, minus deductions and allotments (Reserve and National Guard: minus deductions only, as they have no allotments): the net amount due on this LES. |
| 18 | - CR FWD | Unpaid pay and allowances due to you that will appear on the next LES as +AMT FWD. |
| 19 | = EOM PAY | On an active-duty LES, the amount actually paid on end-of-month payday; mid-month pay is already a deduction (block 11), so it is not the full month. The Reserve and National Guard guide describes it as the payment on that specific payday. |
| 20 | TOTAL (entitlements) | The total of everything listed under ENTITLEMENTS. It feeds block 14. |
| 21 | TOTAL (deductions) | The total of everything listed under DEDUCTIONS. It feeds block 15. |
| 22 | TOTAL (allotments) | The total of everything listed under ALLOTMENTS. It feeds block 16. Reserve and National Guard LESs have no allotments. |
DIEMS and retirement plan (blocks 23-24)
Used only to show which retirement plan applies. Reserve and National Guard LESs do not use these two blocks.
| Block | Printed label | What it shows |
|---|---|---|
| 23 | DIEMS | Date Initially Entered Military Service. DFAS says it is used solely to show which retirement plan you are under. The data comes from personnel records, so DFAS directs you to your personnel office if the date is wrong. |
| 24 | RET PLAN | Your retirement plan: Final Pay, High 3 or REDUX, or CHOICE for a member under 15 years who has not elected REDUX or stayed with the current plan. The DFAS guide lists only these; if your LES shows another code (for example after the Blended Retirement System began in 2018), ask your finance office. |
Leave (blocks 25-32)
Your leave account. To plan leave before separating, see the terminal leave calculator.
| Block | Printed label | What it shows |
|---|---|---|
| 25 | BF BAL | Brought-forward balance: your leave at the start of the fiscal year, when active duty began, or the day after you were paid lump-sum leave. |
| 26 | ERND | Leave earned so far in the current fiscal year, or the current term of enlistment if you reenlisted or extended during the year. DFAS says it normally rises by 2.5 days a month. |
| 27 | USED | Leave used so far in the same fiscal year or term of enlistment as block 26. |
| 28 | CR BAL | Current balance: your leave at the end of the period the LES covers. |
| 29 | ETS BAL | The projected leave balance on your ETS date. |
| 30 | LV LOST | Days of leave you have lost. |
| 31 | LV PAID | Days of leave you have been paid for to date. |
| 32 | USE/LOSE | Projected days you will lose if you do not take them this fiscal year. It drops as you use leave. |
Federal income tax (blocks 33-38)
What federal income tax is withheld and on which wages.
| Block | Printed label | What it shows |
|---|---|---|
| 33 | WAGE PERIOD | Pay from this LES period that is subject to federal income tax withholding. |
| 34 | WAGE YTD | Pay so far this calendar year that is subject to federal income tax withholding. |
| 35 | M/S | Printed label M/S (marital status). DFAS describes it as the marital status used to figure federal withholding. The label is kept from the older form; this page does not explain how DFAS maps a current W-4 onto it, so check myPay. |
| 36 | EX | Printed label EX (exemptions). DFAS describes it as the number of exemptions used to figure federal withholding. The label is kept from the older form; check myPay for what your current withholding election shows. |
| 37 | ADD'L TAX | An extra dollar amount you asked to have withheld on top of the computed amount. |
| 38 | TAX YTD | Total federal income tax withheld so far this calendar year. |
Social Security and Medicare (blocks 39-43)
FICA wages and taxes.
| Block | Printed label | What it shows |
|---|---|---|
| 39 | WAGE PERIOD | Pay from this LES period that is subject to FICA. |
| 40 | SOC WAGE YTD | Wages so far this calendar year subject to Social Security tax. |
| 41 | SOC TAX YTD | Social Security (FICA) tax withheld so far this calendar year. |
| 42 | MED WAGE YTD | Wages so far this calendar year subject to Medicare tax. |
| 43 | MED TAX YTD | Medicare tax paid so far this calendar year. |
State income tax (blocks 44-49)
State withholding, if you elected a state.
| Block | Printed label | What it shows |
|---|---|---|
| 44 | ST | The two-letter postal abbreviation of the state you elected for withholding. |
| 45 | WAGE PERIOD | Pay from this LES period that is subject to state income tax withholding. |
| 46 | WAGE YTD | Pay so far this calendar year that is subject to state income tax withholding. |
| 47 | M/S | Printed label M/S (marital status). DFAS describes it as the marital status used to figure state withholding. The label is kept from the older form; check myPay for your state election. |
| 48 | EX | Printed label EX (exemptions). DFAS describes it as the number of exemptions used to figure state withholding. The label is kept from the older form; check myPay for your state election. |
| 49 | TAX YTD | State income tax withheld so far this calendar year. |
Pay data: housing, subsistence and other codes (blocks 50-62)
The codes behind your allowances. Several labels are older names that are still printed on the LES.
| Block | Printed label | What it shows |
|---|---|---|
| 50 | BAQ TYPE | Printed label BAQ TYPE. DFAS's guide describes it as the type of Basic Allowance for Quarters being paid; on the Reserve and National Guard guide the values are W/O DEP, W DEP and WDAGQT (with dependents, in government quarters). The label is kept from the older form; the DFAS guide does not say how it maps to BAH. |
| 51 | BAQ DEPN | A code for the type of dependent (for example spouse, child, parent, or member married to member). The Navy and Air Force guide lists the one-letter codes; the Reserve and National Guard guide spells them out. Label kept from the older form. |
| 52 | VHA ZIP | Printed label VHA ZIP. DFAS describes it as the ZIP code used to figure the housing allowance when you are entitled to one. The label is the older Variable Housing Allowance name; if the ZIP is not your duty station's, ask your finance office. |
| 53 | RENT AMT | The rent you pay for housing, where that applies. |
| 54 | SHARE | The number of people you share housing costs with. |
| 55 | STAT | The housing status, such as accompanied or unaccompanied. |
| 56 | JFTR | The Joint Federal Travel Regulations code for your location, used for Cost of Living Allowance (COLA). |
| 57 | DEPNS | The number of dependents counted for the housing allowance (for COLA on the Reserve and National Guard guide). |
| 58 | 2D JFTR | The Joint Federal Travel Regulations code for where your dependents are, used for COLA. |
| 59 | BAS TYPE | The type of Basic Allowance for Subsistence. Active duty codes in DFAS's guide: B separate rations, C TDY/PCS/proceed time, H rations-in-kind not available, K emergency conditions. Blank for officers. Reserve and National Guard use STAND, OFFIC or blank. |
| 60 | CHARITY YTD | Charitable contributions so far this calendar year. |
| 61 | TPC | Not used by the active component. Army Reserve and National Guard use it for a Training Program Code, a one-letter code for the type of duty. |
| 62 | PACIDN | The unit identification code (UIC) of your activity. DFAS says active duty uses it for Army only. |
Thrift Savings Plan (blocks 63-75)
Your TSP election and year-to-date totals. Blocks marked reserved are blank.
| Block | Printed label | What it shows |
|---|---|---|
| 63 | BASE PAY RATE | The percentage of basic pay you elected to contribute to TSP. |
| 64 | BASE PAY CURRENT | Reserved for future use on the active duty guide. The Reserve and National Guard guide says it is the base pay withheld for TSP this period. |
| 65 | SPECIAL PAY RATE | The percentage of special pay you elected to contribute to TSP. |
| 66 | SPECIAL PAY CURRENT | Reserved for future use on the active duty guide. The Reserve and National Guard guide says it is the special pay withheld for TSP this period. |
| 67 | INCENTIVE PAY RATE | The percentage of incentive pay you elected to contribute to TSP. |
| 68 | INCENTIVE PAY CURRENT | Reserved for future use on the active duty guide. The Reserve and National Guard guide says it is the incentive pay withheld for TSP this period. |
| 69 | BONUS PAY RATE | The percentage of bonus pay you elected to contribute to TSP. |
| 70 | BONUS PAY CURRENT | Reserved for future use on the active duty guide. The Reserve and National Guard guide says it is the bonus pay withheld for TSP this period. |
| 71 | Reserved | Reserved for future use; expect it to be blank. |
| 72 | TSP YTD DEDUCTION | The dollar amount of TSP contributions deducted so far this year. |
| 73 | DEFERRED | Contributions deferred for tax purposes (the Reserve and National Guard guide words it as pay elected to be deferred during the tax year). |
| 74 | EXEMPT | TSP contributions reported to the IRS as tax exempt. |
| 75 | Reserved | Reserved for future use; expect it to be blank. |
Remarks and year-to-date totals (blocks 76-78)
Where changes are explained, and the running totals for the year.
| Block | Printed label | What it shows |
|---|---|---|
| 76 | REMARKS | Notices from your command and plain-language entries on starts, stops and changes to pay items in your entitlements, deductions and allotments. Read it whenever a line changes. |
| 77 | YTD ENTITLE | The total of all entitlements so far this calendar year. |
| 78 | YTD DEDUCT | The total of all deductions so far this calendar year. |
Check your LES
Enter the details from your LES to see the active-duty full-month base pay, BAH and BAS expected from the 2026 tables, then compare them with the ENTITLEMENTS block. It uses the same pay table, BAH ZIP file and BAS rates as the military pay calculator, BAH calculator and BAS rates pages.
Your LES details
Same bands as the military pay calculator. DFAS bands are "over N": exactly 4 years is in "Over 3 to 4 years", and 4 years and 1 day is in "Over 4 to 6 years".
Leave blank if you live in government quarters and get no BAH.
Expected active-duty full-month amounts: January 2026
Expected from 2026 tables, for a full month of active-duty pay. Compare each line with your ENTITLEMENTS block (block 10), not with EOM PAY. These are full-month active-duty figures and may not fit a Reserve or National Guard LES.
| Line on your LES | Expected for a full month |
|---|---|
| BASE PAY | $3,946.80 |
| BAH | Enter a ZIP |
| BAS (enlisted) | $476.95 |
No BAH line is expected without a ZIP code. Members in government quarters do not draw BAH.
Paydays for January: mid-month pay on Thursday, January 15, 2026 and end-of-month pay on Friday, January 30, 2026. On an active-duty LES, mid-month pay is a deduction (block 11) and the end-of-month payment is block 19, so EOM PAY is not the full month. The Reserve and National Guard guide lists no mid-month pay in block 11. Source: DFAS 2026 active-duty paydays; see also military pay dates.
Not affiliated with DoD or DFAS. These are table amounts for the inputs above, not your pay record. Your LES in myPay is what you are actually paid. Runs in your browser; nothing you enter is sent anywhere.
Why your LES may not match the expected amounts
- A month that is not a whole month. Block 9 normally covers one calendar month, but a separation LES shows the separation date. A statement that covers less than a month will not match full-month table amounts.
- Mid-month pay. On an active-duty LES, mid-month pay is listed under DEDUCTIONS (block 11) and EOM PAY (block 19) is the payment at the end of the month. Compare the entitlement lines with the checker, not EOM PAY. The Reserve and National Guard guide lists no mid-month pay.
- Years of service band. The checker uses the same DFAS years-of-service bands as the military pay calculator. Block 5 shows your actual years of creditable service and block 4 your PAY DATE (PEBD). If those dates are wrong or being corrected, compare against the band they imply.
- BAH rate protection and the ZIP DFAS uses. Under 37 U.S.C. 403(b)(6), a member with uninterrupted BAH eligibility in an area of the United States keeps a monthly BAH that is not reduced by housing-cost changes or by promotion, so your LES can show more than the current table. Block 52 shows the ZIP code DFAS used for housing; the checker uses the ZIP you enter.
- A rate change inside the month. DoD raised the Abilene/Dyess AFB BAH rate effective May 16, 2026, so May for that area has two rates. The checker shows both.
- Special pay, bonuses and retroactive items. The checker covers base pay, BAH and BAS only. Block 10 lists every other pay and allowance you are paid, retroactive amounts are added to the matching line, and anything past 15 entitlements spills into REMARKS (block 76).
If a line still looks wrong, check REMARKS first, then ask your disbursing or finance office; DFAS says to do so if your pay varies significantly and you do not understand why.
Related military pay pages
- Military pay calculator: estimate take-home pay
- BAH calculator: housing allowance by duty ZIP
- BAS rates: subsistence allowance for 2026
- Terminal leave calculator: leave fields 25-32
- Military pay dates: mid-month and end-of-month paydays
- Does the military get paid today?
LES questions
Where do I find my LES?
In myPay, DFAS's online pay account. DFAS says your most recent LES is available there 24 hours a day. Keep a copy each month, and if your pay changes a lot and you cannot tell why, ask your disbursing or finance office. This site cannot see your myPay account or your LES.
What does USE/LOSE mean on my LES?
USE/LOSE (block 32) is the number of leave days DFAS projects you will lose if you do not take them before the fiscal year ends. DFAS says it goes down as you use leave. Under 10 U.S.C. 701(b), up to 60 days can generally be carried into the next fiscal year, so a balance above that is the part at risk. Special rules can change this, so ask your leave office if the figure surprises you. The terminal leave calculator projects a balance forward.
What is EOM pay on an LES?
On an active-duty LES, EOM PAY (block 19) is the amount actually paid on end-of-month payday, which DFAS releases on the 1st of the following month, earlier when the 1st is a weekend or federal holiday. It is the net amount after deductions. Because mid-month pay (the 15th) is listed as a deduction (block 11), EOM PAY is lower than a full month of pay. The Reserve and National Guard guide lists no mid-month pay in block 11 and describes block 19 as the payment on that specific payday. Source: DFAS 2026 active-duty payday page.
Why is my LES different from the pay chart?
The pay chart gives one figure, monthly basic pay for a grade and years-of-service band. Your LES also lists every allowance and special pay you are paid (block 10), subtracts taxes, SGLI, dental, mid-month pay and other deductions (block 11) and allotments (block 12), and may include retroactive amounts added to matching lines. It can also cover less than a full month (block 9). Read REMARKS (block 76) for explanations of starts, stops and changes.
How many days of leave do I earn?
The ERND block (26) normally rises by 2.5 days a month, which matches the 2.5 days per month of active service in 10 U.S.C. 701(a). ERND counts days earned in the current fiscal year, or in the current term of enlistment if you reenlisted or extended during the year, so it restarts each October.
Is the Marine Corps LES the same?
No. DFAS publishes the Marine Corps LES in a different format and explains it on its own page, so the block numbers on this page do not apply to it. Use the DFAS Marine Corps LES page.
How is a Reserve or National Guard LES different?
DFAS publishes a separate guide. Reserve and National Guard members have no allotments, so blocks 12 and 16 are not used, and blocks 23 and 24 (DIEMS and retirement plan) are not used either. Block 9 shows the check date instead of a period, and block 61 can hold a Training Program Code. The rest of the layout follows the same 78 numbered blocks.
What do BAQ TYPE and VHA ZIP mean?
They are labels still printed on the LES from older forms (Basic Allowance for Quarters and Variable Housing Allowance). DFAS's guide describes BAQ TYPE as the type of quarters allowance being paid and VHA ZIP as the ZIP code used for the housing allowance computation. The guide does not say how those fields relate to BAH, so if the ZIP in block 52 is not your duty station's, ask your finance office.
Does the checker read my LES?
No. You enter your grade, years of service, dependents, duty station ZIP, month and BAS rate, and the tool shows the base pay, BAH and BAS those inputs give in the 2026 tables on this site. Everything runs in your browser and nothing you enter is sent anywhere. It is a way to spot a line to ask about, not a statement of what you are owed.
Sources: DFAS: Understanding your pay · DFAS Navy LES guide · DFAS Air Force LES guide · DFAS Reserve and National Guard LES guide · DFAS Army LES guide · DFAS Marine Corps LES page · DFAS 2026 active-duty paydays · DFAS pay tables · DFAS BAS table · DTMO Basic Allowance for Housing · 37 U.S.C. 403 · myPay
Block descriptions are paraphrased from the DFAS guides, reviewed October 25, 2026. Expected amounts come from the DFAS 2026 basic pay and BAS tables and DoD's 2026 BAH ZIP file already used on this site.
Military pay tools
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