Understanding Army Leave and Earnings Statement
This document serves as a comprehensive guide to understanding your Leave and Earnings Statement (LES). It details members' entitlements, deductions, and other important pay information. Familiarizing yourself with the LES will help ensure your pay accuracy and responsibility.
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How do I fill this out?
To fill out your Leave and Earnings Statement, start by gathering all necessary personal and service information. Next, carefully review each section and input your entitlements and deductions accurately. Ensure that all data entered aligns with your official military documents for correctness.

How to fill out the Understanding Army Leave and Earnings Statement?
1
Gather all necessary personal and service details.
2
Carefully review each section of the LES form.
3
Input entitlements and deductions accurately.
4
Cross-reference with official military documents.
5
Double-check for any errors or omissions.
Who needs the Understanding Army Leave and Earnings Statement?
1
Active duty Army members need this file to understand their pay structure.
2
Finance officers require access to LES for accurate pay management.
3
Family members of service members benefit from understanding LES for financial planning.
4
Human resources personnel use this document for employee pay verification.
5
Veterans may reference the LES for retirement planning and benefits.
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What are the instructions for submitting this form?
Instructions for submitting your Leave and Earnings Statement include ensuring all sections are filled accurately. After completion, you can submit your LES via your finance office or through the specified online portal if available. Also, consider keeping a copy for your records and double-check that all data aligns with your military accounts.
What are the important dates for this form in 2024 and 2025?
For 2024, please ensure to review your Leave and Earnings Statements monthly to align with any changes in pay. Notable deadlines for annual benefits reviews can occur in October. In 2025, stay anticipative of any revisions in military pay rates announced in the preceding winter months.

What is the purpose of this form?
The purpose of the Leave and Earnings Statement (LES) is to provide military personnel with a detailed summary of their pay and leave entitlements. It serves as a vital document for ensuring that members understand their earnings, deductions, and leave information. By reviewing the LES regularly, service members can ensure accurate pay distributions and manage their finances effectively.

Tell me about this form and its components and fields line-by-line.

- 1. NAME: Member's name in last, first, middle initial format.
- 2. SOC. SEC. NO: Member's Social Security Number.
- 3. GRADE: Current pay grade of the member.
- 4. PAY DATE: Pay entry date for the member.
- 5. YRS SVC: Credited years of service.
- 6. ETS: Expiration Term of Service date.
- 7. BRANCH: Branch of military service.
- 8. ADSN/DSSN: Disbursing Station Symbol Number.
- 9. PERIOD COVERED: Period covered by the LES.
- 10. ENTITLEMENTS: List of entitlements and allowances.
- 11. DEDUCTIONS: Description of deductions.
- 12. ALLOTMENTS: Information about allotments being deducted.
- 13. +AMT FWD: Amount forward due.
- 14. +TOT ENT: Total of all entitlements.
- 15. -TOT DED: Total of all deductions.
- 16. -TOT ALMT: Total of all allotments.
- 17. =NET AMT: Net amount after deductions.
- 18. -CR FWD: Amount carried forward to next LES.
- 19. =EOM PAY: End-of-Month pay amount.
- 20. DIEMS: Date initially entered military service.
- 21. RET PLAN: Type of retirement plan.
- 22. BF BAL: Brought forward leave balance.
- 23. ERND: Cumulative leave earned this fiscal year.
- 24. USED: Leave used this fiscal year.
- 25. CR BAL: Current leave balance.
- 26. ETS BAL: Projected leave balance at ETS.
- 27. LV LOST: Number of days of leave lost.
- 28. LV PAID: Days of leave paid.
- 29. USE/LOSE: Projected days of leave that will be lost.
- 30. WAGE PERIOD: Amount earned subject to federal tax withholding.
- 31. WAGE YTD: Year-to-date earnings subject to federal tax withholding.
- 32. M/S: Marital status for computing FITW.
- 33. EX: Exemptions for FITW calculations.
- 34. ADD'L TAX: Additional tax amount specified.
- 35. TAX YTD: Total federal tax withheld year-to-date.
- 36. FICA: FICA withholding information.
- 37. STATE TAXES: State tax withholding information.
- 38. BASE ALLOWANCE: Basic allowances information.
- 39. THRIFT SAVINGS PLAN: TSP contributions and deductions.
What happens if I fail to submit this form?
Failure to submit your Leave and Earnings Statement can result in incorrect pay and potential financial discrepancies. It is essential to keep your records updated to avoid issues with pay verification. Without timely submission, you may miss important benefits and allowances.
- Incorrect Pay: Not submitting can lead to inaccuracies in your paycheck.
- Missed Benefits: You may lose access to certain benefits linked to your LES.
- Financial Discrepancies: Failure to provide accurate LES data can result in financial confusion.
How do I know when to use this form?

- 1. Pay Verification: To ensure your paycheck details are accurate.
- 2. Retirement Planning: When assessing benefits and entitlements for retirement.
- 3. Tax Preparation: For accurate tax filing based on your earnings.
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