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Reading your LES. SSgt Sabrina Spriggs 305 th Comptroller Squadron McGuire AFB. WHY IS IT IMPORTANT?. It is your money. Not understanding your statement could cost you money. Become familiar with all entries on your LES. If you see something you are not sure of, ask your supervisor.
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Reading your LES SSgt Sabrina Spriggs 305th Comptroller Squadron McGuire AFB
WHY IS IT IMPORTANT? • It is your money. Not understanding your statement could cost you money. • Become familiar with all entries on your LES. If you see something you are not sure of, ask your supervisor. • Knowing how to read and understand your LES benefits you! Remember, no one but you reads your LES.
Items 1 – 6 are updated by the personnel system. • Block 1 YOUR NAME • Block 2 YOUR SOCIAL SECURITY NUMBER • Block 3 YOUR PAY GRADE • Block 4 PAY DATE • Block 5 YEARS OF SERVICE • Block 6 EXPIRED TERM OF SERVICE • Block 7 BRANCH OF SERVICE • Block 8 STATION OF ASSIGNMENT IDENTIFICATION CODE • Block 9 PERIOD COVERED BY STATEMENT
This is the most important part of the LES. It give you a breakdown of your monthly entitlements and deductions.
ENTITLEMENTS$$$ Do you know yours? $$$ • Entitlements increase your pay. • Types: (Basic Pay and BAS apply to everyone) • Base Pay: Based on your rank/time in service • BAS: Entitlement that covers meals that the government does not provide. • Clothing Allowance (enlisted only): Covers cost of replacing uniforms (paid annually at the end of the month in which you entered active duty). • The following entitlements are conditional (certain conditions must be met). This list is not inclusive. • BAH: Based on rank and dependency status. No BAH if in family gov’t quarters. Partial BAH if in the dorms. • Other entitlements such as Family Separation Allowance, Flight Pay, Hostile Fire Pay, Hardship Duty Pay, COLA, along with authorized bonuses (before taxes) will also appear in this column. Block 10 MEMBERS’ TOTAL ENTITLEMENTS IDENTIFIED BY TYPE Block 11 TOTAL ENTITLEMENTS BEFORE DEDUCTIONS
DEDUCTIONSWhat’s coming out of your pay? • The deductions column is considered the negative portion of your pay. Any amount in this column represents the amount of money deducted from you. • Any indebtedness you owe to the government will be shown here along with the type of indebtedness. • When debts are posted to your pay record, there will annotations in the ‘REMARKS’ section of the LES Block 12 DEDUCTIONS IDENTIFIED BY TYPE AND AMOUNT Block 13 TOTAL DEDUCTIONS
Meal Deductions • BAS is the unit commander’s program. Commanders determine whether personnel should receive full BAS or be Subsisted-in-Kind (SIK). • SIK (formerly meal card) personnel are normally those who reside in the dormitory and are required to utilize the dining facility for all meals. • These personnel will see a MEAL DEDUCTION entry under the deduction column of their LES. The current rate for meal deductions is $7.10 per day and is based on the actual number of days in the month. • February 1-29 $7.10 x 29 days = $205.90 • March 1-31 $7.10 x 31 days = $213.00 • If you are on SIK, you will receive the full rate of BAS when you are on leave, TDY, or PCS (these are called status changes). The rationale for this is because you will not be able to utilize the dining facility at McGuire. The net effect is an increase to your pay as no meal deduction occurs when you are in one of the statuses above.
ALLOTMENTS Allotments are a method by which you direct the payroll office (DFAS) to send money from your account to a financial institution, person, or company of your choice. Block 14 ALLOTMENTS IDENTIFIED BY TYPE AND AMOUNT Blocks 15 TOTAL ALLOTMENTS
QUICK SUMMARY Block 16 AMOUNT DUE YOU FROM PREVIOUS PAY Block 17 TOTAL AMOUNT OF ENTITLEMENTS Block 18 TOTAL AMOUNT OF DEDUCTIONS Block 19 TOTAL AMOUNT OF ALLOTMENTS Block 20 TOTAL DUE YOU THIS PAY PERIOD Block 21 AMOUNT CARRIED FORWARD Block 22 AMOUNT TO BE DEPOSITED IN YOUR ACCOUNT Carried forward:Will appear when there is a payment is pending release such as bonuses or leave sell back.
LEAVE Block 23 DAYS BROUGHT FORWARD FROM PREVIOUS FISCAL YEAR (FY). FY IS FROM 1 OCT THRU 30 SEP Block 24 DAYS EARNED IN CURRENT FY. YOU EARN 2.5 DAYS/MONTH Block 25 DAYS USED IN CURRENT FY Block 26 CURRENT LEAVE BALANCE Block 27 LEAVE THROUGH EXPIRED TERM OF SERVICE (NOT ALL OF IT HAS BEEN EARNED) Block 28 LEAVE LOST FROM PRIOR FY Block 29 NUMBER OF LEAVE DAYS SOLD (CAN SELL ONLY 60 DAYS IN A CAREER) Block 30 NUMBER OF DAYS THAT MUST BE USED BEFORE THE END OF THE FY
FEDERAL TAX ONLY ITEMS OF PAY ARE SUBJECT TO TAX. ALLOWANCES ARE NOT TAXED. Block 31 AMOUNT OF TAXABLE WAGES FOR THE CURRENT MONTH Block 32 TOTAL TAXABLE WAGES YEAR TO DATE Block 33 MARITAL STATUS FOR FEDERAL TAX PURPOSES Block 34 NUMBER OF EXEMPTIONS FOR FEDERAL TAX PURPOSES Block 35 ADDITIONAL FEDERAL TAX WITHHOLDINGS Block 36 TOTAL AMOUNT OF TAXES DEDUCTED YEAR TO DATE
STATE TAX Block 37 STATE OF LEGAL RESIDENCY IDENTIFICATION CODE Block 38 TAXABLE WAGES SUBJECT TO STATE TAX IN CURRENT MONTH Block 39 TAXABLE WAGES SUBJECT TO STATE TAXES YEAR TO DATE Block 40 MARITAL STATUS FOR STATE TAX WITHOLDINGS Block 41 NUMBER OF EXEMPTIONS USED IN COMPUTING STATE TAX Block 42 AMOUNT OF STATE TAX PAID YEAR TO DATE
FEDERAL INSURANCE CONTRIBUTION FICA (ALSO KNOWN AS SOCIAL SECURTY TAX) IS DIVIDED INTO TWO AREAS OF CONTRIBUTION. FIRST IS SOCIAL SECURITY (BLOCK 45) WHERE THE CONTRIBUTION IS 6.2 PERCENT OF YOUR BASE PAY. THE SECOND IS MEDICARE (BLOCK 47), WHICH IS SET AT 1.45 PERCENT OF YOUR BASE PAY. Block 43 AMOUNT OF TAXABLE WAGES FOR THE CURRENT MONTH Block 44 TOTAL TAXABLE SOCIAL SECURITY WAGES YEAR TO DATE Block 45 AMOUNT OF SOCIAL SECURITY TAXES PAID Block 46 TOTAL TAXABLE WAGES FOR MEDICARE YEAR TO DATE Block 47 AMOUNT OF MEDICARE TAXES PAID YEAR TO DATE AMOUNTS ARE FOR ILLUSTRATION ONLY
BAH/BAS/CHARITY Block 48 BAH RATE (WITH OR WITHOUT DEPENDENTS) Block 49 DEPENDENT ID – FOR WHOM YOU ARE ENTITLED TO RECEIVE BAH Block 50 ZIP CODE OF PERMANENT DUTY STATION (PDS). BAH BASED ON PDS NOT RESIDENCE Block 51 AMOUNT OF RENT PAID EACH MONTH (NO LONGER APPLICABLE) Block 52 NOT APPLICABLE – ALWAYS 1 Block 53 HOMEOWNER – H; RENTING - R Block 54 RATION TYPE - NORMALLY REGULAR UNLESS NO DINING FACILITY AVAILABLE, THEN RIKNA (RATIONS-IN-KIND NOT AVAILABLE) Block 55 CHARITABLE CONTRIBUTIONS YEAR TO DATE
Remarks…Gotta Read Them!!! Block 61 YEAR TO DATE GROSS ENTITLEMENTS (IF ALL TAXABLE) Block 62 YEAR TO DATE TAXABLE DEDUCTIONS (IF ALL TAXABLE) Block 63 ANY COMMENTS FROM DFAS-DE ON ENTITLEMENT CHANGES ALSO USED FOR AIR FORCE COMMENTS (RECRUITING, AAFES, ETC) Block 64 IDENTIFICATION OF BANK FOR DIRECT DEPOSIT AND ACCOUNT NUMBER Block 65 BAH INFO AND BASIS FOR THE ENTITLEMENT (DEPENDENT RATE/SINGLE RATE)
Conclusion • This is just some quick information to assist you in understanding your LES. • Ask questions when you don’t understand. • It’s your money, so know what’s going on with it.