15.G Leave and Earning Statements

Appendix 15.G – Leave and Earning Statement


In order to calculate net income to determine presumptive child support, a case worker shall be able to review and understand the 78 different fields on the Leave and Earning Statement (LES).

These statements for each branch in the military are very similar. Below are links to the Defense Finance and Accounting Service (DFAS) and examples of each LES.

The following are some rules to remember when reviewing the LES and calculating net income:

  • Make sure the service member’s tax return is also available. Some military pay (e.g. BAH, BAS, combat pay, qualified hazardous duty, etc.) is not taxable. See Field 33 – Federal Income Tax Withholding Field on the LES will show the income that is taxed. It is important to review both the LES and tax return together to ensure an accurate picture of the person’s income.

  • If the member is not receiving BAH or BAS, then it is likely the member is living on base and this in-kind support should be imputed when calculating gross income.

  • Some allotments are voluntary (e.g. savings bond) and are not deducted from the gross income as a mandatory deduction.

  • Gross income (all taxable income) minus taxes and mandatory withholdings equals net income.

  • “True” Net Income equals net income (from above) plus nontaxable income (e.g. BAH and BAS).