A Leave and Earnings Statement, generally referred to as an LES, is a document given on a monthly basis to members of the United States military which documents their pay and leave status on a monthly basis.

Employees in the civil service receive a similar document each pay period, but it is instead called a Statement of Earnings and Leave.

Delivery

While paper LES documents were originally mailed or handed out in person, it is now almost always retrieved by the member from an online system called MyPay from the Defense Finance and Accounting Service

Defense Finance and Accounting Service

The Defense Finance and Accounting Service is an agency of the United States Department of Defense that provides finance and accounting services for the civil and military members of the Department. Headquartered in Indianapolis, IN, it was activated on Jan. 18, 1991...

.

Pay

The first section lists the monetary entitlements that month. For all members it consists of Basic Pay, and for many members it also includes Basic Allowance for Housing

Basic Allowance for Housing

Basic Allowance for Housing is a United States military entitlement given to many military members. It was previously called Basic allowance for quarters .-How It Works:...

 and Basic Allowance for Subsistence

United States Military Pay

United States Military Pay is money paid to members in the United States Armed Forces. The amount of pay may vary by the member's rank, time in the military, location duty assignment, and by some special skills the member may have.-Pay versus Allowance:...

. Other kinds of pay including Cost of Living Allowance

Cost of Living Allowance

Cost of Living Allowance is a United States military entitlement given to military servicemen and women living in high cost areas or stationed overseas...

, Overseas Housing Allowance

Overseas Housing Allowance

An overseas housing allowance is a United States military entitlement given to military servicemen and women living overseas. It is the overseas equivalent of the Basic Allowance for Housing.-How it works:...

, incentive pay, bonus pay, or hazardous duty pay may be included.

Per diem and TDY money are usually not included in the LES.

Deductions

The second section describes the money that has been deducted. Common deductions include:

• Federal and state taxes
  Taxation in the United States
  The United States is a federal republic with autonomous state and local governments. Taxes are imposed in the United States at each of these levels. These include taxes on income, property, sales, imports, payroll, estates and gifts, as well as various fees.Taxes are imposed on net income of...
  
  
• Social Security
  Social Security (United States)
  In the United States, Social Security refers to the federal Old-Age, Survivors, and Disability Insurance program.The original Social Security Act and the current version of the Act, as amended encompass several social welfare and social insurance programs...
  
  
• Servicemembers' Group Life Insurance
  Servicemembers' Group Life Insurance
  Servicemembers' Group Life Insurance is a life insurance available to all active duty and reserve members of the uniformed services of the United States...
  
   (SGLI) (if the member is a participant)
• Montgomery GI Bill deduction for the first year (if the member is a participant)
• The service retirement center
• Thrift Savings Plan
  Thrift Savings Plan
  The Thrift Savings Plan is a defined contribution plan for United States civil service employees and retirees as well as for members of the uniformed services....
  
   (TSP) (if the member is a participant)
• Mid month pay
  • Most members receive their money two times per month, on the 15th of the month (known as mid month pay) and on the 1st of the following month (known as end of month pay). The mid month pay is also listed in the deductions section.

Allotments

Common allotments include:

• Bank account
  • Savings
  • Checking
  • Loan payment (car, etc)
• TRICARE
  TRICARE
  TRICARE, formerly known as the Civilian Health and Medical Program of the Uniformed Services , is a health care program of the United States Department of Defense Military Health System. TRICARE provides civilian health benefits for military personnel, military retirees, and their dependents,...
  
   premiums
• Combined Federal Campaign
  Combined Federal Campaign
  The Combined Federal Campaign is a program allowing certain charitable organizations to solicit contributions from employees of the federal government of the United States...
  
   (CFC) contributions
• Service relief societies (ie: Navy-Marine Corps Relief Society
  Navy-Marine Corps Relief Society
  The Navy-Marine Corps Relief Society is an American non-profit organization created "to provide, in partnership with the Navy and Marine Corps, financial, educational, and other assistance to members of the Naval Services of the United States, eligible family members, and survivors when in need;...
  
  , Air Force Aid Society, etc)

End of Month Pay

After all the pay is added, all deductions & allotments are subtracted, and loose ends from previous months are accounted for, what is left is the end of month pay, which is indicated on the far right.

Leave

Military members accumulate 2.5 days of leave per month or 30 days per year. The maximum amount of leave that can accrue is 60 days (this can be more if a member was deployed within the year). The fiscal year ends on September 30, unless congress decides to make a change.

• BF Bal - Brought forward leave balance. This is the unused leave from rolled over from the last fiscal year.
• Ernd - The cumulative amount of leave earned in the current fiscal year, or current term of service if the service member re-enlisted or extended since the start of the fiscal year.
• Used - The cumulative amount of leave used during the current fiscal year, or term of enlistment.
• Cr Bal - The current leave balance as of the end of the period covered by the LES. It is calculated by BF BAL + ERNED - USED.
• ETS Bal - The projected leave available through the current Expiration Term of Service. This helps make appropriate plans if the member does not plan to re-enlist.
• LV LOST - The amount of leave that has been lost, usually because of having too high a balance at the end of the fiscal year.
• LV Paid - The number of days of leave for which you have been paid to date.
• Use/Lose - The projected number of days of leave that will be lost if not taken on in the current fiscal year on a monthly basis. The number of days of leave in this block will decrease with any leave usage.

TSP

TSP information is listed near the bottom, along with the YTD (calendar year) total tax withholdings.