UNDERSTANDING YOUR

DJMS

LEAVE AND EARNINGS

STATEMENT

DEFENSE FINANCE AND ACCOUNTING SERVICE MILITARY LEAVE AND EARNINGS STATEMENT

ID

NAME (LAST, FIRST, MI) SOC. SEC. NO. GRADE PAY DATE YRS SVC ETS BRANCH ADSN/DSSN PERIOD COVERED

ENTITLEMENTS DEDUCTIONS ALLOTMENTS SUMMARY

TYPE AMOUNT TYPE AMOUNT TYPE AMOUNT

A

B

C

D

E

F

G

H

I

J

K

L

M

N

O

TOTAL

+ AMT FWD

+ TOT ENT

- TOT DED

- TOT ALMT

= NET AMT

- CR FWD

= EOM PAY

LEAVE

FICA

TAXES

PAY

DATA

BF BAL ERND USED CR BAL ETS BAL FED

TAXES

LV LOST LV PAID USE\LOSE WAGE PERIOD WAGE YTD M/S EX ADD’L TAX TAX YTD

WAGE PERIOD SOC WAGE YTD SOC TAX YTD MED WAGE YTD MED TAX YTD STATE

TAXES

ST WAGE PERIOD WAGE YTD

BAQ TYPE BAQ DEPN VHA ZIP RANT AMT SHARE STAT JFTR DEPNS 2D JFTR BAS TYPE CHARITY YTD

M/S EX TAX YTD

TPC PACIDN

REMARKS YTD ENTITLE____________ YTD DEDUCT ____________ 

DFAS Form 702, May 92

Defense Finance and Accounting Service

Cleveland Center

Code FFS

October 1997
2

Your pay is your responsibility. This publication is intended to be used as a guide to aid you in

understanding the DJMS Leave and Earnings Statement (LES) DFAS Form 702. Every month

you will receive an LES showing entitlements, deductions and allotments. Besides obvious

format differences, there are also differences in the content of the LES. The Sea Service Counter

will now be displayed in the remarks portion of the LES and the Other Pay Date (OPED) is no

longer present on the LES. The LES will now be 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

office.

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

DEFENSE FINANCE AND ACCOUNTING SERVICE MILITARY LEAVE AND EARNINGS STATEMENT

ID

NAME (LAST, FIRST, MI) SOC. SEC. NO. GRADE PAY DATE YRS SVC ETS BRANCH ADSN/DSSN PERIOD COVERED

1 2 3 4 5 6 7 8 9

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. The branch of service, i.e., Navy.

Field 8 ADSN/DSSN. The Disbursing Station Symbol Number used to identify each 

disbursing office.

Field 9 PERIOD COVERED. This is the period covered by the individual LES.

Normally it will be for one calendar month. If this is a separation LES, the

separation date will appear in this field.

Fields 10 through 22 contain the entitlements, deductions, allotments, their respective totals and a

mathematical summary portion.

ENTITLEMENTS DEDUCTIONS ALLOTMENTS SUMMARY

TYPE AMOUNT TYPE AMOUNT TYPE AMOUNT

A

B

C

D

E

F

G

H

I

J

K

L

M

N

O

TOTAL

+ AMT FWD

+ TOT ENT

- TOT DED

- TOT ALMT

= NET AMT

- CR FWD

= EOM PAY

10 11 12

13

14

15

16

17

18

19

20 21 22

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
3

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 are listed in columnar style.

This includes items such as taxes, SGLI, Mid-month pay 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. In columnar style the type of the actual allotments being

deducted. This includes discretionary and nondiscretionary allotments for savings

and/or checking accounts, insurance, bonds, etc. Space is allocated for fifteen

allotments. If a member has more than one of the same type of allotment, the only

differentiation may be that of the dollar amount.

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. The figure from Field 22 that is the total of all allotments.

Field 17 = NET AMT. The dollar value of all unpaid pay and allowances, plus total

entitlements and/or allowances, minus deductions and allotments 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 

payday.

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

and allotments respectively.

Fields 23 through 30 contain leave information.

LEAVE

BF BAL ERND USED CR BAL ETS BAL LV LOST LV PAID USE\LOSE

23 24 25 26 27 28 29 30

Field 23 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 24 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 25 USED. The cumulative amount of leave used in the current fiscal year or current

term of enlistment if the member reenlisted/extended since the beginning of the

fiscal year.

Field 26 CR BAL. The current leave balance as of the end of the period covered by the

LES.

Field 27 ETS BAL. The projected leave balance to the member’s Expiration Term of 

Service (ETS).

Field 28 LV LOST. The number of days of leave that has been lost.

Field 29 LV PAID. The number of days of leave paid to date.
4

Field 30 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 31 through 36 contain Federal Tax withholding information.

FED

TAXES

WAGE PERIOD WAGE YTD M/S EX ADD’L TAX TAX YTD

31 32 33 34 35 36

Field 31 WAGE PERIOD. The amount of money earned this LES period that is 

subject to Federal Income Tax Withholding (FITW).

Field 32 WAGE YTD. The money earned year-to-date that is subject to FITW.

Field 33 M/S. The marital status used to compute the FITW.

Field 34 EX. The number of exemptions used to compute the FITW.

Field 35 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 36 TAX YTD. The cumulative total of FITW withheld throughout the calendar year.

Fields 37 through 41 contain Federal Insurance Contributions Act (FICA) information.

FICA

TAXES

WAGE PERIOD SOC WAGE YTD SOC TAX YTD MED WAGE YTD MED TAX YTD

37 38 39 40 41

Field 37 WAGE PERIOD. The amount of money earned this LES period that is 

subject to FICA.

Field 38 SOC WAGE YTD. The wages earned year-to-date that are subject to FICA.

Field 39 SOC TAX YTD. Cumulative total of FICA withheld throughout the calendar 

year.

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

Medicare.

Field 41 MED TAX YTD. Cumulative total of Medicare taxes paid year-to-date.

Fields 42 through 47 contain State Tax information.

STATE

TAXES

ST WAGE PERIOD WAGE YTD M/S EX TAX YTD

42 43 44 45 46 47

Field 42 ST. The two digit postal abbreviation for the state the member elected.

Field 43 WAGE PERIOD. The amount of money earned this LES period that is 

subject to State Income Tax Withholding (SITW).

Field 44 WAGE YTD. The money earned year-to-date that is subject to SITW.

Field 45 M/S. The marital status used to compute the SITW.

Field 46 EX. The number of exemptions used to compute the SITW.

Field 47 TAX YTD. The cumulative total of SITW withheld throughout the calendar year.
5

Fields 48 through 60 contain additional Pay Data.

PAY

DATA

BAQ TYPE BAQ DEPN VHA ZIP RENT AMT SHARE STAT JFTR DEPNS 2D JFTR BAS TYPE CHARITY YTD TPC PACIDN

48 49 50 51 52 53 54 55 56 57 58 59 60

Field 48 BAQ TYPE. The type of Basic Allowance for Quarters being paid.

Field 49 BAQ DEPN. A code that indicates the type of dependent.

I - Member married to member/own right

R - Own right

A - Spouse

C - Child

W - Member married to member, child under 21

G - Grandfathered

D - Parent

K - Ward of the court

L - Parents in Law

S - Student (age 21-22)

T - Handicapped child over age 21

Field 50 VHA ZIP. The zip code used in the computation of Variable Housing Allowance 

(VHA) if entitlement exists.

Field 51 RENT AMT. The amount of rent paid for housing if applicable.

Field 52 SHARE. The number of people with which the member shares housing costs.

Field 53 STAT. The VHA status; i.e., accompanied or unaccompanied.

Field 54 JFTR. The Joint Federal Travel Regulation (JFTR) code based on the location of 

the member for Cost of Living Allowance (COLA) purposes.

Field 55 DEPNS. The number of dependents the member has for VHA purposes.

Field 56 2D JFTR. The JFTR code based on the location of the member’s dependents for 

COLA purposes.

Field 57 BAS TYPE. An alpha code that indicates the type of Basic Allowance for 

Subsistence (BAS) the member is receiving, if applicable. This field will be blank 

for officers.

B - Separate Rations

C - TDY/PCS/Proceed Time

H - Rations-in-kind not available

K - Rations under emergency conditions

Field 58 CHARITY YTD. The cumulative amount of charitable contributions for the 

calendar year.

Field 59 TPC. This field is not used by the Navy.

Field 60 PACIDN. The activity Unit Identification Code (UIC).

REMARKS YTD ENTITLE____________ YTD DEDUCT ____________ 

61 62 63

Field 61 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 62 YTD ENTITLE. The cumulative total of all entitlements for the calendar year.

Field 63 YTD DEDUCT. The cumulative total of all deductions for the calendar year.