Army Pay & Allowances
How much will you make?
Types of Pay & Allowances
 Basic (Base) Pay = Salary (monthly); depends upon Pay Grade (Rank) &
Years of Service.
 Basic Allowance for Subsistence (BAS) = Additional pay for food/rations, etc.
 Basic Allowance for Housing (BAH); formerly BAQuarters
• Only those who live Off-Post (not in government housing or BOQ).
• Based upon rates with and with-out dependents.
• Includes deviations based upon cost of living (Variable Housing Allowance).
• Non-Taxable.
 Special Duty/Skills & Incentive Pay:
• Flight Pay (on “Flight Status”) = $125 - $840 per month.
• Jump Pay (on “Jump Status”) = $150 per month
• Hostile Fire Pay/Imminent Danger Pay (Combat Pay) = $225 per month.
• Demolition Pay & Dive Pay (must be in duty position).
 Cost of Living Adjustment (COLA) = Pay adjustment for living overseas in a
high-cost area (includes Hawaii).
BASIC ENTRY: Officer (2LT/O1 vs. PVT/E2)
2LT (less than 2 years) = $2876.40 per month = $34,516.80 / year
PV2 (less than 2 years) = $1699.80 per month = $20,397.60 / year
AFTER 3 YEARS: Officer (1LT/O2 vs. SPC/E4)
1LT/O2 (Over 3 years) = $4347.00 per month = $52,164 / year
SPC/E4 (Over 3 years) = $2193.90 per month = $26,326.80 / year
BAS
BAH
(only if you live OFF-POST)
SMP in
ROTC =
E-5 pay !
39-days of
Drill per
year (24+15)
Typically, one drill weekend includes
four (4) drill (UTA) periods
$186.96 / weekend drill (< 4 months)
$202.16 / weekend drill (< 4 months)
Drill (UTA & MUTA)
UTA: A UTA is an evening drill (ie. Friday night) or a half-day drill
that lasts 2-4 hours.
MUTA: A MUTA refers to two (2) or more UTAs that take place
during one (1) day or over the course of two (2) or more days.
No more than two (2) training assemblies may be performed in one (1)
calendar day, meaning that a single-day MUTA will last a maximum of eight (8)
hours.
DRILL Weekend: Frequently, National Guard & Reserve
members are required to drill for an entire weekend. Drilling that
takes place for 8 hours on both Saturday & Sunday (4
consecutive UTAs of 4 hours each) is known as MUTA-4. If the
weekend includes a Friday evening, it is termed a MUTA-5
because it includes 5 consecutive UTAs over 3 days.
Types of Deductions (Pay)
– Federal Income Taxes (based upon W-2 Form).
– FICA - Social Security Taxes.
– FICA – Medicare.
– OPTIONAL Deductions:
– Serviceman Group Life Insurance (SGLI) premium
($17.25/mo for $250,000 worth).
– Family SGLI premium ($2.50/month for $50,000).
– Any previous overpayment or debt owed to the
Army/Government.
Types of Allotments (Pay)
– U.S. Savings Bonds ($25 = $50).
– Investments (Mutual Funds).
– Life Insurance (additional Commercial life insurance).
– Army Emergency Relief (AER); helps Soldiers in your
unit.
– Combined Federal Campaign (CFC); charitable
contributions.
– Alimony/Child Support.
Additional “INCOME”
NO Medical or Dental expenses while on Active Duty (you).
- Pay minimal amount for spouse & children coverage.
MOVING Expenses (FREE military moves – don’t have to pay movers):
- Per Diem (daily rate for meals & incidentals).
- Temporary Lodging Expenses (off-set having to use a hotel/motel).
- Mileage Reimbursement (per mile).
- Dislocation Allowance (money to defer costs of moving).
- Do-It-Yourself (DITY) move (make $$ by saving the government $$).
TAX Savings (not included in taxable income):
- BAH & BAS is NON-taxable!
- Other special income is typically NON-taxable
- Only Base Pay is taxable.
“Business Trips” (TDY) – is paid for (lodging, meals, incidentals, &
transportation)
Tuition Assistance (TA) for Education.
Additional Benefits
30 days of LEAVE (vacation) per year (accumulated @ 2.5 days/month).
- can accumulate up to 60 days.
Federal Holidays OFF (often a 4-day weekend).
Liberal PASS policy (time-off) for good conduct or special
considerations.
RECREATION: Gyms, pools, recreation facilities, ball-fields, bowling
alley’s, auto-craft shops, wood-working shops, arts & crafts shops, golf
courses, shooting ranges, horse stables, fishing ponds/lakes, movie
theaters….
SCHOOLS: Elementary & Middle Schools for children.
CHURCHES on-post.
PX & COMMISSARY.
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LEAVE & EARNINGS STATEMENT (LES)
DEFENSE FINANCE AND ACCOUNTING SERVICE MILITARY LEAVE AND EARNINGS STATEMENT
NAME (Last, First, MI)
SOC. SEC. NO.
GRADE
PAY DATE
YRS SVC
ETS
BRANCH
ADSN/DSSN
PERIOD COVERED
ALEXANDER, DAVID R.
294668456
O1
050608
00
888888
ARMY
4844
1-30 JUN 05
ENTITLEMENTS
Type
Amount
Type
Amount
Type
FEDERAL TAXES
FICA-SS
FICA-MEDICARE
SGLI for $250,000
FAMILY SGLI
MID-MONTH PAY
$555.00
$111.00
$99.00
$16.25
$10.00
$1012.12
BOND
ALLOTMENT
AER
CFC
TRICARE DENTAL
INSURANCE ALLOT
BASE PAY
BAS
BAH (W/O)
$2343.60
$183.99
$480.90
DEDUCTIONS
ALLOTMENTS
Amount
$25.00
$50.00
$25.00
$25.00
$23.00
$45.00
SUMMARY
+Amt Fwd
.00
+Tot Ent
- Tot Ded
- Tot Allt
= Net Amt
- Cr Fwd
= EOM Pay
$3008.49
$1803.37
$193.00
$1012.12
.00
$1012.12
+1.5 Days x per Month
TOTAL
$3008.49
BF Bal
Ernd
5.0
5.0
Used
Cr Bal
0.0
0.0
$1803.37
ETS Bal
Lv Lost
Lv Paid
0.0
0.0
0.0
Use/Lose
EAVE
ICA
AXES
PAY
DATA
Wage Period
BAQ Type
REMARKS:
Soc Wage YTD
BAQ Depn
VHA Zip
Soc Tax YTD
Rent Amt
Med Wage YTD
Share
Stat
YTD ENTITLE 3008.49
HTTPS://mypay.dfas.mil
Savings Bond Purchased Price $50.00
Bond issued this month
Bank Ft. Campbell FCU
Other “NOTES” as deemed by DFAS or the Army
$193.00
FED
TAXES
Wage Period
Wage YTD
3008.49
3008.49
0.0
Med Tax YTD
JFTR
Depns
STATE
St
Wage Period
TAXES
2D JFTR
BAS Type
M/S
Ex
M
01
Wage YTD
Add’l Tax
.00
M/S
Tax YTD
555.00
Ex
Charity YTD
YTD DEDUCT
PAID 2 x per MONTH !
Tax YTD
PACIDN
Direct Deposit
• You will be required to establish a Direct Deposit account (checking or
savings) for ALL your Military pay to be deposited into.
• You may elect to keep that account throughout your career (I did) or
move it as you move from location to location (PCS).
• Recommend that you also open a “local” account (checking and/or
savings/ATM) when you PCS to a new duty station (if you keep your DD
somewhere else).
• Recommend elect to receive a Mid-Month Pay & and End-of-Month Pay
option.
• Even TDY/travel, and other payments will be DD.
• My Example: $125 into Savings every pay / rest into Checking.
Leadership Responsibilities
 Review the LES of your Soldiers:
• Check & verify the number of LEAVE days
(“Use/Lose” or “In-the-Hole”).
• Check & verify the Mid-Month & End-ofMonth Pay (“No Pay Due”).
• Unit Commander’s Finance Report (UCFR).
Save your LES’s
Comparative Salaries
JOB TITLE
SALARY
EDUCATION
Bricklayer
$37,000
need to find a company or school that sets up
apprenticeships
Elementary
Teacher
$32,500 (starting)
Bachelor’s Degree & Elementary Teaching
Certification
Nurse (LPN)
$32,00 - $42,000
Vocational Degree in Licensed Practical Nursing
Truck Driver
$30,000
certain tests and examinations
HVAC
Mechanic
$28,500
An Associate’s degree or equivalent formal
training in HVAC repair & maintenance
Dental
Assistant
$26,000 (starting)
Associate Degree or Certificate as a Dental
Assistant
Retail Sales
Clerk
$15,500
in order to move beyond this position into
managerial roles, you will want to gain a degree
in Business Management
Hair Stylist
$15,000 (starting)
Associate or Vocational Degree in Barbering or
Hairstyling
Bartender
$11,000
formal bar tending & serving courses from a local
education center.