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sample of an LES. You receive one copy of the LES
for your information; disbursing files the other copy
in your Personal Financial Record (PFR).
The LES reflects the status of your pay on the
computerized master military pay account (MMPA).
Each month when your new LES arrives, disbursing
ensures all outstanding actions have been posted. The
disbursing copy is filed in your local pay record,
which contains your 12 most recent LESs. Your LES
contains all leave information and forecasts of the
amount of money due for the next two paydays.
When you have a permanent change of station,
you take your pay record with you to your next duty
station. Naval Academy (USNA) graduates receive
their pay record upon detachment from the Academy.
PFRs are established for Reserve officers at their first
duty station when they report for active duty.
BASIC PAY
The pay of all military members is prescribed by
law. Members are entitled to receive pay according to
their paygrade and years of creditable service. Pay
and allowances generally accrue from the date of
acceptance of appointment as an officer. The normal
method of acceptance is taking the oath of office.
Commencement of travel in compliance with an order
(ordered to active duty) is considered acceptable for
pay purposes, but payments will not start until formal
signing of the oath of office. USNA graduates are
considered to be on active duty once they graduate.
BASIC ALLOWANCE FOR
QUARTERS/VARIABLE
HOUSING ALLOWANCE
The U.S. government has a responsibility to
house you and your dependents. That can be done in
many different ways. The most common is payment
of basic allowance for quarters (BAQ) and variable
housing allowance (VHA).
BAQ and VHA are
compensatory entitlements paid to help defray the
cost of civilian housing. Officers without dependents
still qualify for BAQ if they maintain a residence.
BAQ with dependents is paid to all married members
and members with dependent children or parents.
Dependent children or parents must be specifically
authorized by DFAS-CL. BAQ without dependents is
paid to members who have no dependents and live off
the ship or base. The commanding officer has the
final authority for approving or disapproving BAQ
requests for members without dependents.
CAREER SEA PAY
To qualify for career sea pay (CSP), you must
have at least 3 years of sea duty and be assigned to a
category A vessel (primary mission accomplished
under way), ship-based staff, or ship-based aviation
unit. Duty on board a category B vessel (primary
mission accomplished in port) warrants CSP only
when the ship is under way or in port at least 50 miles
away from the home port.
BASIC ALLOWANCE FOR SUBSISTENCE
All officers, regardless of their dependency
status, qualify for basic allowance for subsistence
(BAS). This entitlement pays for your meals.
FAMILY SEPARATION ALLOWANCE
Family separation allowance (FSA) is payable
only to members with dependents.
It provides
compensation for added expenses incurred because of
a forced separation from your dependents. A forced
separation includes deployments and long periods of
temporary duty requiring you to be away from your
family for a period greater than 30 days.
Another type of FSA is payable if you are
required to maintain two households, such as a tour
that does not allow your dependents to accompany
you. This type of FSA is payable at the same rate as
BAQ without dependents.
PAY FOR HAZARDOUS AND SPECIAL
DUTY
If you qualify you can receive additional pay for
certain hazardous or special duty. Special duty pay
includes aviation career incentive pay (ACIP) and
submarine duty pay. You are entitled to hazardous
duty pay if your duties expose you to hostile fire
(except in time of war) or if you are assigned to duties
involving diving or parachuting.
SPECIAL PAY FOR HEALTH
PROFESSIONALS
Officers qualified in medical, dental, and
optometry can receive special pay for active service in
some cases.
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