Understanding Your Les

8/14/2019 Understanding Your Les

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Understanding Your LESUnderstanding Your LES

What it all adds up to!


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This presentation covers This presentation covers

$ The basics to reading your LES

$ Offers an example to better explainAppendix F of the Personnel & PayProcedures Manual (3PM)

$ Why it is your responsibility to ensureaccuracy


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Table of Contents Table of Contents

$ The Basic LES

$ Date Fields

$ Identifying Informat$ Leave Overview

$ Misc Identifiers

$ Payday Amounts

$ Entitlements, Allot

$ Pay Breakdown for

$ Taxes (State, Feder $ Your Responsibilitie

To return to the Table of Contents, click the button at the top of each slide. TOC


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The Basic LES The Basic LESThe Leave and EarningsStatement, (LES),outlines all transactionsthat occur within amembers pay file.

Items such asEntitlementsEntitlements ,,AllotmentsAllotments ,, andDeductionsDeductions providespecific dollar amountsfor each item. Theseitems will be discussed

later in more detail.The DateDate format isYY-MM-DDYY-MM-DD . Thesedates are discussed onthe next slide.

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6. Exp Loss Date

12-04-15

5. Exp AD TermDate

12-04-15

4. AD Base Date

02-06-18

3. Pay Base Date

02-06-18

Date FieldsDate Fields

3. Pay Base Date this determines your longevity for pay.

4. AD Base Date this determines when you are eligible for an Active Dutyretirement. For Reserve Personnel: This field might be set to 00 00 00, or contain an invalid date since a Reservist can enter/depart AD frequently. Useyour Reserve Points Statement to determine eligibility for retirement uponobtaining 20 Satisfactory years of service.

5. Exp Ad Term Date this shows your current Active Duty contract expirationdate.

6. Exp Loss Date this shows the date all contracts expire.

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Identifying InformationIdentifying InformationThe member isidentified in twolocations.

Items 99 and 1010 usedto show your BankBank

Routing and AccountRouting and AccountNumbersNumbers . Now, theseitems show theMethod of PaymentMethod of Payment .

The Mailing AddressMailing Address is used for issuingW-2sW-2s after the year has been completed.

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Leave OverviewLeave OverviewThe LeaveLeaveInformationInformation sectionprovides an overviewof your leave assubmitted by theEnd-MonthEnd-Month payroll

cutoff date.

A breakdown of theblocks appears on thenext slide.

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0000055 61

15. Bal Eom13. Used

258

17. Sold CTD16. LosPrFY14. Sold PD12. Earn11. Bal BFLEAVE INFORMATION

Leave BreakdownLeave Breakdown

11. Bal BF Amount carried into current month.

12. Earn Amount earned during current month (can range from 0.5 to 3.0)

13. Used Amount used during current month.

14. Sold Pd Amount sold during current month.

15. Bal Eom Balance at the end of the month.

16. LosPrFY Amount lost during the previous Fiscal Year.

17. Sold Ctd Amount sold career to date (includes prior service).

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Miscellaneous IdentifiersMiscellaneous Identifiers18. USCGR Tra/PayCat This isspecifically for ReserveMembers. It identifiesthe assigned TrainingTrainingPay CategoryPay Category .

20. Rank/Rate/GradeRank/Rate/Grade This is the membersPay Grade.

21. Cost CodeCost Code , SPOSPO ,and Unit OPFACUnit OPFAC These items identifythe membersPermanent Unit andServicing PersonnelOffice

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Payday AmountsPayday AmountsItems 7 and 8 show theamount processed for payment (your actualdeposit amount).

These two amounts

combined equal theNet EarningsNet Earnings amount.

Taking the informationavailable in the paysystem, your nextmonths paychecks areestimated.

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EntitlementsEntitlementsEntitlementsEntitlements reflectamounts paidpaid to amember during theperiod covered. Thismay also includeamounts being

credited for previousperiods.

For example, if amember terminatedleased housing on the27th of the previousmonth, theappropriate BAHwould include thosedays payable duringthe previous month.

Click here to view Pa

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http://www.uscg.mil/hq/cg1/psc/rates.asphttp://www.uscg.mil/hq/cg1/psc/rates.asp


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AllotmentsAllotmentsAnyone serving oncontinuous active dutyfor a minimum of 140days is entitled to startan AllotmentAllotment .

An AllotmentAllotment is adeduction from your paycheck for a specialpurpose declared byyou.

The examples shown

here are contributionsfor Mutual Assistance(CGMA) and theCombined FederalCampaign (CFC).Savings and Loanallotments are commonas well.

Click here for Allo

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http://www.uscg.mil/hq/cg1/psc/pppm/CHAP08.pdfhttp://www.uscg.mil/hq/cg1/psc/pppm/CHAP08.pdf


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DeductionsDeductionsDeductionsDeductions cover threemain aspects: Taxes SGLI Overpayments

Initial Deductions

Liquidations

Click here for Tax

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http://www.uscg.mil/hq/cg1/psc/pppm/CHAP08.pdfhttp://www.uscg.mil/hq/cg1/psc/pppm/CHAP08.pdf


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Pay Breakdown for thisPay Breakdown for thisPeriodPeriod

The section at thebottom titled PayPayBreakdown for thisBreakdown for thisPeriodPeriod defines how theEntitlements,Entitlements,Allotments, andAllotments, and

DeductionsDeductions effect theNet PayNet Pay distributions.

StateState and FederalFederal Taxinformation is alsoshown.

A detailed descriptionof these items are onthe next severalslides.

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009548001300 279462411343028. Amount BF PAY BREAKDOWN FOR THIS PERIOD 33. Amt to be

CF32. NetEarnings

31. Deductions30. Allotments29.Entitlements

Pay Breakdown DefinedPay Breakdown Defined

28. Amount BF this is the amount, in any, that was earned but not paid during theprevious period.

29. Entitlements this is the block 25 total amount.

30. Allotments this is the block 26 total amount.

7. Deductions this is the block 27 total amount.

32. Net Earnings Calculates block: 28 + 29 30 31. This amount will equal thetotal of mid-month and end-month payments.

33. Amt to be CF any amount earned but not paid during the current period that isbeing carried forward to the next LES.

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2058 CA1-0011342317234. Income YTD STATE INCOME TAX INFORMATION37. Legal Residence36. Exempt35. Tax W/H YTD

State Income TaxState Income TaxInformationInformation

34. Income YTD this is the State taxable income, year-to-date.

35. Tax W/H YTD this is the amount of State tax withheld, year-to-date.

36. Exempt this is the claimed exemptions for determining the tax rate.

37. Legal Residence this is the members State of Legal Residence.

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70

5810

000093

5810 2405

43. FICA Wages

S

41. Allowances

23172

39.Income YTD

17722317228252405

45. FICA TX YTD44.FICA Wages YTD

42. AddlW/H

40. Tax W/H YTD38.Tax Inc This PD FEDERAL TAX INFORMATION

Federal Tax InformationFederal Tax Information

38. Tax Inc This PD this is the taxable income for this period.

39. Income YTD this is the taxable income for the current year-to-date.

40. Tax W/H YTD this is the amount of Federal Tax withheld for the current year-to-date.

41. Allowances this is the tax status claimed by the member.

42. Addl W/H this is the amount of additional tax withholding requested by the member.

43. FICA Wages this is the amount subject to FICA taxes (Social Security) for this period.

44. FICA Wages YTD this is the FICA taxable income for the current year-to-date.

45. FICA TX YTD this is the amount of FICA Tax withheld for the current year-to-date.

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RemarksRemarks

$ The Remarks Section provides:

$ General statements for all members

$ Supporting information regarding:

$ Changes to a members pay file

$ Debt Liquidations

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Special PaymentsSpecial Payments

$ If you are authorized a Special Payment,monies will be received off-line. Thereason for this Special Payment should

appear as an EntitlementEntitlement on the next LES(i.e. BAH).

$ To account for these monies, a deductiondeduction

for the amount of the Special Payment willalso appear on the LES.

$ This balances your LES the correct item

paid and the Special Payment accounted

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Why is it YourWhy is it YourResponsibility?Responsibility?

$ You receive the money!

$ You should be aware of the entitlements you areauthorized to receive and are required toimmediately bring any discrepancies to theattention of your unit administrative personnel.

$ You are responsible for reviewing your LES. Notreviewing your LES is not a reason for submitting

a waiver or remission.$ For additional training or questions, see your

Administrative Support personnel.

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Understanding Your Les