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, called a Civilian Leave and Earnings Statement, a link to which the Defense Finance and Accounting Service emails two days prior to the scheduled pay day. 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. For United States Coast Guard personnel LES can be retrieved by the member from an online system called Direct Access that is controlled by U.S. Coast Guard Personnel Services Command. Sections There are multiple sections to an LES. 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 and Basic Allowance for Subsistence. Other kinds of pay including Cost of Living Allowance, Overseas Housing Allowance, 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 Social Security Servicemembers' Group Life Insurance (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 (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 premiums Combined Federal Campaign (CFC) contributions Service relief societies (i.e.: Navy-Marine Corps Relief Society, 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