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

Your LES looks like a spreadsheet had a baby with a government form. The first time you open it, there are rows of codes and numbers that don't obviously connect to the deposit in your bank account.

Here's the plain-English version of what you're looking at — and what to check every pay period.

What is an LES and where do you find it?

Your LES (Leave and Earnings Statement) is the official record of your military pay for each pay period. It's not automatically mailed to you or emailed — you have to log in to access it.

Go to myPay at mypay.dfas.mil to view and download your LES. You'll need to set up a myPay account with your Social Security number and login credentials. DFAS (Defense Finance and Accounting Service) manages this for all branches.

New service members should set up myPay access as soon as they arrive at their first duty station. You'll use it throughout your career.

What are the sections of the LES?

The LES has around 70 fields arranged across a single-page grid. Most of them aren't relevant to the average service member most of the time. Here are the ones that matter.

ENTITLEMENTS — what you're getting paid

This is the left column. It lists every type of pay you're receiving that month.

BASEPAY is your taxable monthly base pay. This is set by your pay grade (E-1, E-2, E-3, etc.) and years of service. An E-3 with two years of service earns $2,378.10/month in 2026. Base pay is taxable income. BAH and BAS are generally not taxable. Your W-2 reflects your total taxable wages — which may include base pay plus other taxable items, minus pre-tax elections like TSP Traditional contributions.

BAH (Basic Allowance for Housing) is your monthly housing allowance. It's tax-free and depends on your duty station ZIP code, pay grade, and whether you have dependents. If you're living in the barracks as an E-3 or below, this line is often zero or absent — the barracks is your housing.

BAS (Basic Allowance for Subsistence) is your monthly food allowance. For enlisted members, that's $477.75/month in 2026. If you have a meal card for the dining facility (DFAC), you'll also see a corresponding deduction in the deductions column.

Other entitlements you might see: Hazardous Duty Pay, Family Separation Allowance (FSA), Hostile Fire Pay/Imminent Danger Pay, and others that vary by assignment.

DEDUCTIONS — what's coming out

FITW (Federal Income Tax Withholding) is your federal income tax, based on your W-4 elections and your taxable pay (base pay — not BAH or BAS, which are tax-free).

SITW (State Income Tax Withholding) is your state tax, if applicable. If your state of legal residence has no income tax, this should be zero.

FICA-SOC and FICA-MED are Social Security (6.2%) and Medicare (1.45%) — the standard payroll taxes on your base pay.

SGLI is Servicemembers' Group Life Insurance. Standard coverage is $500,000 at $26/month ($25 for coverage + $1 for TSGLI). If this number seems low or wrong, check your coverage level.

TSP-ROTH or TSP-TRAD shows your TSP contributions, if you've set them up. If you're under BRS (Blended Retirement System), the DoD also contributes — the automatic 1% government contribution starts after 60 days of service, and government matching contributions begin at the start of your 25th month of service. Neither shows as a deduction, but both appear in your TSP account.

MEAL DEDUCTION offsets your BAS if you have a meal card. It's not a penalty — it means your meals are being provided through the dining facility.

ALLOTMENTS — automatic payments you've set up

Allotments are voluntary, pre-authorized automatic payments from your pay — to savings accounts, insurance premiums, or other recurring expenses you've set up yourself. If you see allotments you don't recognize, address them with your finance office.

LEAVE section — your time-off bank

Your leave balance shows:

• BF BAL — balance brought forward from last period
• ACCRUED — leave earned this period (2.5 days per month)
• USED — leave taken this period
• CR BAL — your current usable leave balance

You accrue 30 days of leave per year. The maximum you can carry into the new fiscal year (October 1) is 60 days — any excess is generally forfeited. Exceptions may apply in certain situations, such as when leave use was restricted by operational requirements. If you're approaching 60 days with no leave planned, start paying attention.

YTD TOTALS — your running annual numbers

The right side of the LES shows year-to-date totals for pay and deductions. Useful for tax preparation and for confirming that annual figures are tracking correctly.

LES field quick reference

What should I check every month?

This is the 5-minute routine that catches problems before they compound.

Is your rank and pay grade correct?

If your pay grade is listed wrong on the LES, you're either being underpaid or — less commonly — overpaid. Overpayments are collected later, which is unpleasant. Both are worth catching early.

Is BAH showing the right rate for your location?

BAH errors after a PCS (Permanent Change of Station move) are common. If you moved duty stations and your BAH rate didn't change with you, you're missing money. Look up your correct rate:

Is your TSP contribution what you intended?

If you set up TSP contributions and the deduction isn't showing, your contributions may not have been entered correctly. Under BRS, the automatic 1% government contribution starts after 60 days of service regardless of whether you contribute. Government matching contributions begin at the start of your 25th month of service — and the full match requires you to contribute at least 5% of basic pay. Both the automatic 1% and matching contributions vest after 2 years of service.

Are there any deductions you don't recognize?

A deduction you didn't set up and don't understand should go to your finance office, not your chain of command. Finance handles pay.

What do I do if something looks wrong?

Go to your unit's finance office with your LES and a clear description of the discrepancy. Bring documentation if you have it — orders, promotion certificates, or marriage records for dependency-related issues.

Pay corrections are generally retroactive, which means you'll get the money you were owed. But they take time to process, and the sooner you catch an error, the simpler the fix.

Do not wait and assume it will sort itself out. Pay errors don't self-correct.

What surprises new service members on their first LES?

Your first paycheck is usually prorated. If you entered service mid-month, your first direct deposit covers only the days you served that period. Your second check will be your first full one.

You get paid twice a month — on the 1st and 15th. Your LES is a monthly statement that covers the full pay period. You get one LES per month, not one per paycheck.

SGLI enrolled you at $500,000 automatically. You can adjust coverage, but $500K at $26/month is an extremely competitive rate. There's rarely a good reason to reduce it, especially early in your career.

Your BAH may not start immediately. If you're in training or transitioning between assignments, BAH can lag. Check your LES and flag any gaps to finance.

Combat zone months look different. If you deploy to a designated combat zone, federal income tax is suspended for enlisted members (officers have a cap). Your FITW line will drop to zero or near zero. Keep those LES copies — they document your combat tax exclusion months for TSP purposes.

Your first LES checklist

• Confirm your rank and pay grade are correct
• Confirm BAH is showing — or understand why it isn't (barracks residents typically don't receive BAH)
• Check BAS and look for any meal deduction
• Verify your TSP contribution percentage matches what you intended
• Confirm SGLI coverage amount ($500K default)
• Look for any deductions or allotments you don't recognize
• Note your leave balance

If anything looks wrong, visit your installation's finance office. Don't wait — pay errors can compound if uncorrected.

This is educational content to help you understand your LES. For specific pay questions or disputes, contact your unit's finance office. Official military pay policies and rates are set by DFAS and the DoD.

Last reviewed: May 2026

New to military pay? The Starting Service guide covers your first year of financial checkpoints in one place.