Military Pay - Reserve Pay Version LES

Understanding Your DJMS-RC
Leave and Earnings Statement

Defense Finance and Accounting Service
Cleveland Center
Code PMMF
October 2003

Your pay is your responsibility. This publication's intended use is as a guide to aid you in understanding the DJMS Leave and Earnings Statement (LES) DFAS Form 702. The LES is a comprehensive statement of a member's leave and earnings showing your entitlements, deductions, allotments (fields not used for Reserve and National Guard members), leave information, tax withholding information, and Thrift Savings Plan (TSP) information.

If members receive Career Sea Pay, the Sea Service Counter will still be displayed in the remark portion of the LES. The LES remains one page in length.

Verify and keep your LES each month. If your pay varies significantly and you don't understand why, or if you have any questions after reading this publication, consult with your disbursing/finance office.

A snapshot view of an LES which is textually described below in detail.

Fields 1 through 9 contain the identification portion of the LES.

Field 1 - NAME. The member's name in last, first, middle initial format.

Field 2 - SOC. SEC. NO. The member's Social Security Number.

Field 3 - GRADE. The member's current pay grade.

Field 4 - PAY DATE. The date the member entered active duty for pay purposes in YYMMDD format. This is synonymous with the Pay Entry Base Date (PEBD).

Field 5 - YRS SVC. In two digits, the actual years of creditable service.

Field 6 - ETS. The Expiration Term of Service in YYMMDD format. This is synonymous with the Expiration of Active Obligated Service (EAOS).

Field 7 - BRANCH. This field reflects branch of service OR program which the service member is enrolled.

Field 8 - ADSN/DSSN. The Disbursing Station Symbol Number used to identify each disbursing/finance office.

Field 9 - PERIOD COVERED. This field will show the "Check Date" for Reserve or National Guard members.

Fields 10 through 22 contain the entitlements, deductions, allotments, their respective totals, a mathematical summary portion and date initially entered military service.

Field 10 - ENTITLEMENTS. In columnar style the names of the entitlements and allowances being paid. Space is allocated for fifteen entitlements and/or allowances. If more than fifteen are present the overflow will be printed in the remarks block. Any retroactive entitlements and/or allowances will be added to like entitlements and/or allowances.

Field 11 - DEDUCTIONS. The description of the deductions is listed in columnar style. This includes items such as taxes, SGLI and dependent dental plan. Space is allocated for fifteen deductions. If more than fifteen are present the overflow will be printed in the remarks block. Any retroactive deductions will be added to like deductions.

Field 12 - ALLOTMENTS. Reservist and National Guard do not have allotments.

Field 13 - AMT FWD. The amount of all unpaid pay and allowances due from the prior LES.

Field 14 - TOT ENT. The figure from Field 20 that is the total of all entitlements and/or allowances listed.

Field 15 - TOT DED. The figure from Field 21 that is the total of all deductions.

Field 16 - TOT ALMT. Reservist and National Guard do not have allotments.

Field 17 - NET AMT. The dollar value of all unpaid pay and allowances, plus total entitlements and/or allowances, minus deductions due on the current LES.

Field 18 - CR FWD. The dollar value of all unpaid pay and allowances due to reflect on the next LES as the +AMT FWD.

Field 19 - EOM PAY. The actual amount of the payment to be paid to the member on that specific payday.

Fields 20 through 22 - TOTAL. The total amounts for the entitlements and/or allowances, and deductions respectively.

Fields 23 and 24 are NOT used by Reserve and National Guard members.

Fields 25 through 32 contain leave information.

Field 25 - BF BAL. The brought forward leave balance. Balance may be at the beginning of the fiscal year, or when active duty began, or the day after the member was paid Lump Sum Leave (LSL).

Field 26 - ERND. The cumulative amount of leave earned in the current fiscal year or current term of enlistment if the member reenlisted/extended since the beginning of the fiscal year. Normally increases by 2.5 days each month.

Field 27 - USED. The cumulative amount of leave used in the current fiscal year or current term of enlistment if member reenlisted/extended since the beginning of the fiscal year.

Field 28 - CR BAL. The current leave balance as of the end of the period covered by the LES.

Field 29 - ETS BAL. The projected leave balance to the member's Expiration Term of Service (ETS).

Field 30 - LV LOST. The number of days of leave that has been lost.

Field 31 - LV PAID. The number of days of leave paid to date.

Field 32 - USE/LOSE. The projected number of days of leave that will be lost if not taken in the current fiscal year on a monthly basis. The number of days of leave in this block will decrease with any leave usage.

Fields 33 through 38 contain Federal Tax withholding information.

Field 33 - WAGE PERIOD. The amount of money earned this LES period that is subject to Federal Income Tax Withholding (FITW).

Field 34 - WAGE YTD. The money earned year-to-date that is subject to FITW.

Field 35 - M/S. The marital status used to compute the FITW.

Field 36 - EX. The number of exemptions used to compute the FITW.

Field 37 - ADD'L TAX. The member specified additional dollar amount to be withheld in addition to the amount computed by the Marital Status and Exemptions.

Field 38 - TAX YTD. The cumulative total of FITW withheld throughout the calendar year.

Fields 39 through 43 contain Federal Insurance Contributions Act (FICA) information.

Field 39 - WAGE PERIOD. The amount of money earned this LES period that is subject to FICA.

Field 40 - SOC WAGE YTD. The wages earned year-to-date that are subject to FICA.

Field 41 - SOC TAX YTD. Cumulative total of FICA withheld throughout the calendar year.

Field 42 - MED WAGE YTD. The wages earned year-to-date that are subject to Medicare.

Field 43 - MED TAX YTD. Cumulative total of Medicare taxes paid year-to-date.

Fields 44 through 49 contain State Tax information.

Field 44 - ST. The two digit postal abbreviation for the state the member elected.

Field 45 - WAGE PERIOD. The amount of money earned this LES period that is subject to State Income Tax Withholding (SITW).

Field 46 - WAGE YTD. The money earned year-to-date that is subject to SITW.

Field 47 - M/S. The marital status used to compute the SITW.

Field 48 - EX. The number of exemptions used to compute the SITW.

Field 49 - TAX YTD. The cumulative total of SITW withheld throughout the calendar year.

Fields 50 through 62 contain additional Pay Data.

Field 50 - BAQ TYPE.  The member's type of Basic Allowance for Quarters status.

• W/O DEP - Member without dependents.
• W DEP - Member with dependents.
• WDAGQT - Member with dependents assigned government quarters.

Field 51 - BAQ DEPN. Indicates the type of dependent.

• Spouse
• Child
• Parent
• Grandfathered
• Member married to member/own right
• Ward of the court
• Parents in Law
• Own right
• Student (age 21-22)
• Handicapped child over age 21
• Member married to member, child under 21
•  No dependents
•  N/A

Field 52 - VHA ZIP. The zip code used in the computation of Variable Housing Allowance (VHA) if entitlement exists.

Field 53 - RENT AMT. The amount of rent paid for housing if applicable.

Field 54 - SHARE. The number of people with which the member shares housing costs.

Field 55 - STAT. The VHA status; i.e., accompanied or unaccompanied.

Field 56 - JFTR. The Joint Federal Travel Regulation (JFTR) code based on the location of the member for Cost of Living Allowance (COLA) purposes.

Field 57 - DEPNS. The number of dependents the member has for COLA purposes.

Field 58 - 2D JFTR. The JFTR code based on the location of the member’s dependents for COLA purposes.

Field 59 - BAS TYPE

• STAND - Separate Rations
• (blank) - Rations-in-kind not available
• OFFIC - Officer Rations

Field 60 - CHARITY YTD. The cumulative amount of charitable contributions for the calendar year.

Field 61 - TPC. This field is not used by the Active Component.
Army Reserves and National Guard use this field to identify Training Program Codes.

• A - Normal pay status code for a regular service member on regular duty.
• C - Funeral Honors Duty.
• M - Annual training tours over 30 days.
• N - Death.
• O - Training for HPSP, ROTC, and Special ADT over 30 days.
• T - ADT over 29 days. (School)
• U - Undergraduate pilot training, in-grade pilot, navigator, and advance flying training officers.
• X - Stipend Tour of HPIP participants or subsistence for ROTC participants.
• Z - Administrative and support training (exclusive of recruiting).

Field 62 - PACIDN. The activity Unit Identification Code (UIC).

Fields 63 through 75 contain Thrift Savings Plan (TSP) information/data.

Field 63 - BASE PAY RATE. The percentage of base pay elected for TSP contributions.

Field 64 - BASE PAY CURRENT. The amount of Base Pay withheld for TSP from current pay entitlement

Field 65 - SPECIAL PAY RATE. The percentage of Specialty Pay elected for TSP contribution.

Field 66 - SPECIAL PAY CURRENT. The amount of Special Pay withheld for TSP from current pay entitlement.

Field 67 - INCENTIVE PAY RATE. Percentage of Incentive Pay elected towards TSP contribution.

Field 68 - INCENTIVE PAY CURRENT. The amount of Incentive Pay withheld for TSP from current pay entitlement.

Field 69 - BONUS PAY RATE. The percentage of Bonus Pay elected towards TSP contribution.

Field 70 - BONUS PAY CURRENT. The amount of Bonus Pay withheld for TSP from current pay entitlement.

Field 71 - Reserved for future use.

Field 72 - TSP YTD DEDUCTION (TSP YEAR TO DATE DEDUCTION): Dollar amount of TSP contributions deducted for the year.

Field 73 - DEFERRED: Dollar amount of pay elected to be deferred during the tax year.

Field 74 - EXEMPT: Dollar amount of TSP contributions that are reported as tax exempt to the Internal Revenue Service (IRS).

Field 75  - Reserved for future use.

Field 76 - REMARKS. Notices of starts, stops and changes to a member's pay items as well as general notices from varying levels of command may appear.

Field 77 - YTD ENTITLE. The cumulative total of all entitlements for the calendar year.

Field 78 - YTD DEDUCT. The cumulative total of all deductions for the calendar year.