Specific pay rates depend on the job, education level and rank in the National Guard. The Guard pays its soldiers for every day served, including training time.
The United States National Guard performs drills two days a month and goes through annual training exercises two weeks per year. National Guard soldiers are considered on Active Duty while training and are paid as Active Duty soldiers during those times.
National Guard soldiers recruited for Active Duty and deployed receive Active Duty pay and only pay income tax on their base pay. Bonuses, travel and housing allowances and upgrades are not taxable income.