What is the Leave and Earnings Statement (LES) and its three primary sections?

• A. A travel voucher with allowances, taxes, and reimbursements
• B. A pay statement with earnings, deductions, and net pay
• C. A training log with hours, tasks, and ratings
• D. A medical billing statement

Answer: (B)

The Leave and Earnings Statement is a pay statement issued to service members that shows how their pay is calculated. Its three primary sections are earnings, deductions, and net pay.

Earnings detail all the money the member has earned, including base pay, special pays or incentive pay, and allowances such as housing and subsistence. It may also include bonuses or other entitlements once they’re earned.

Deductions list the withholdings taken from that pay, such as federal and any state taxes, retirement contributions, Social Security/Medicare, health and life insurance premiums, and any allotments for dependents or other programs.

Net pay is what’s left after all deductions are subtracted from the earnings—the take-home pay.

Other options describe different documents (like a travel voucher, training log, or medical bill), which are not pay statements and do not reflect earnings, deductions, and net pay.