To create a leave and earnings statement, get a blank statement and fill in the blanks, says About.com. The leave and earnings statement is used for military members on active duty. It is a more extensive and longer version of a pay stub.Continue Reading
The leave and earnings statement, or LES provides pertinent information about how much the service member earns, tax deductions, pay rate information and time off, notes About.com. There are 78 fields to fill out for each LES. The first part of the LES requires entering basic information about the service member, similar to a pay stub, such as his name, Social Security number, pay grade and the date. It also includes the number of years of service and expiration term of service in the first few boxes at the top.
The next part of the LES is for deductions, entitlements and allotments, according to About.com. There are a total of 14 boxes to fill out in this section alone. It begins with the allotments, which include allowances and entitlements, with a space for each separate allowance. Deductions are listed in a columnar style on the statement, which also include taxes, mid-month pay, dental plans and SGLI. There is enough space to enter 15 different types of deductions.
The LES has boxes for the cumulative amount of leave in the fiscal year, as well as service terms being extended or re-enlistments, notes About.com. The statement must show the current leave balance following the end of the pay period. Near the halfway mark is box 45 for the wage period, which is the amount of money that may be subject to state income taxes.Learn more about Accounting