How Do You Read a Military LES? Key Abbreviations Explained

Your Leave and Earnings Statement is your military pay stub — a monthly record of everything the military pays you, deducts from your pay, and tracks for tax purposes. The most important lines to verify each month are: BASE PAY (matches your rank and years of service on the pay chart), BAH (correct location and dependency status), BAS, TSP contributions (correct percentage and Roth vs Traditional), SGLI deduction, and state tax withholding (correct state).

The abbreviations that matter most

FITW — Federal Income Tax Withholding. The amount withheld from base pay and taxable special pays. BAH and BAS are excluded from FITW calculations because they are excluded from federal taxable income.

SITW — State Income Tax Withholding. Should reflect your state of legal residence, not your duty station state. If you maintain Texas as your legal residence while stationed in California, SITW should show $0. If SITW shows a state you don't claim as your legal residence, contact your finance office. State tax residency can be fact-specific, especially after marriage, domicile changes, or spouse employment. If SITW looks wrong, check with your finance office or legal assistance before assuming the LES is incorrect.

FICA — Federal Insurance Contributions Act. Covers Social Security and Medicare taxes — typically 7.65% combined on base pay and taxable special pays. FICA applies even during combat zone months when FITW is excluded.

SGLI — Servicemembers' Group Life Insurance deduction. In 2026, $26/month for $500,000 of coverage. If you elected less than maximum coverage, this will be proportionally lower. Verify it matches what you intended when you enrolled.

AFRH — Armed Forces Retirement Home. A $0.50/month deduction from all active-duty members. This is not an error.

YTD ENTITLE — Year-to-date total entitlements: everything the military has paid you so far this calendar year.

CR FWD — Leave carried forward from the previous fiscal year (the balance you started the current year with).

USE/LOSE — Leave that will be forfeited if not used by the end of the fiscal year (September 30). If your balance plus accruing leave will exceed 60 days by October 1, the excess is at risk.

ETS — Expiration Term of Service: your current service obligation end date.

Why mid-month pay appears as a deduction

If you receive mid-month pay, it shows as a deduction on the end-of-month LES. This is not money being taken from you — it is the advance being reconciled. The Entitlements column shows your full monthly entitlement; the mid-month deduction balances the accounting for what was already paid.

What to look for every month

The most expensive errors: wrong BAH dependency status (costs hundreds of dollars per month and may go uncaught for years), TSP contribution percentage set below 5% (misses BRS government matching), state taxes withheld for the wrong state, and missing special pays after a qualifying event like promotion, deployment, or a change in family status.

Five minutes with your LES each pay period catches these errors early. The myPay portal at mypay.dfas.mil allows you to download and review past LES statements.

For a section-by-section walkthrough of every line on the LES, see How to Read Your LES: Every Line on Your Military Pay Stub Explained.

Educational overview of common LES abbreviations. Display format may vary by branch and pay status. Contact your finance office to resolve discrepancies.