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) = $2828.40 per month = $33,940.80 / year
PV2 (less than 2 years) = $1671.30 per month = $20,055.60 / year
AFTER 3 YEARS: Officer (1LT/O2 vs. SPC/E4)
1LT/O2 (Over 3 years) = $4274.40 per month = $51,293 / year
SPC/E4 (Over 3 years) = $2157.30 per month = $25,888 / year
BAS
BAH
(only if you live OFF-POST)
SMP in
ROTC
E-5 pay !
Typically, one drill weekend includes
four (4) drill periods
$183.84 / weekend drill (< 4 months)
$198.80 / weekend drill (< 4 months)
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.
D
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
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.