BASIC PAY + ALLOWANCES + SPECIAL PAY (IF ELIGIBLE) = GROSS PAY
The Basic Pay portion is considered to be the officer's actual salary and is subject to Federal income tax, Social Security tax (FICA), and in most cases, state income tax. The rate of basic pay is based on the officer's temporary grade/rank and the Base Pay Entry Date (BPED). The BPED is usually the officer's call-to-active-duty date, although it may be adjusted for prior service in other Uniformed Services. The second important date is the Training and Experience date (T & E) which reflects the officer's creditable training and experience related to the officer's professional category/specialty and determines rank and promotion eligibility. The initial rate of Basic Pay is determined by the officer's BPED and rank. Subsequent increases in base pay result from length of service and promotion to the next higher rank. To review the basic pay rates, log on to http://www.military.com/benefits/military-pay .
Basic Allowance for Subsistence (BAS) is a monthly allowance payable to all officers at the same rate regardless of rank/BPED unless meals are provided by the Service. BAS is non-taxable.
Basic Allowances for Housing (BAH) is a monthly allowance payable to all officers stationed within the Continental United States (CONUS), including Alaska and Hawaii. It provides compensation for housing rental, renters insurance, and utilities. The rate is determined by the officer's permanent duty station zip code, grade, and dependency status. If an officer is assigned to government housing (does not live on the economy), he/she will not be entitled to this allowance. BAH is non-taxable.
Conus Cola Allowance (CCOLA) is a monthly allowance payable to certain duty stations that are considered high cost areas within the Continental United States. It provides compensation for variations in non-housing expenditures to adjust to regional cost differences within CONUS. The rate is determined by the officer's permanent duty station zip code, grade, and dependency status. CCOLA is taxable.
Overseas Housing Allowance (OHA) is a monthly allowance paid to officers stationed out of the Continental United States (OUTCONUS), other than Alaska and Hawaii, who live on the local economy. It provides compensation for housing rental plus compensates for utility/recurring maintenance. The monthly amount payable is based on comparing the officer's rent, up to a rental ceiling for the duty location and adds on an allowance for utility/recurring maintenance for that location. The rent cap and utility allowance is determined by grade and dependent status for each location. OHA is non-taxable.
Cost of Living Allowance (COLA) is a monthly allowance paid to officers stationed in high-cost areas out of the Continental United States (OUTCONUS), including Alaska and Hawaii. It provides purchasing power so the officer can purchase about the same goods and services overseas as in the United States. The rate established is based on the officer's grade, base pay entry date, and the actual number of dependents residing in his or her household. COLA is non-taxable
Log on to http://www.military.com/benefits/military-pay to obtain specific rates for any of
Dentists are eligible for both contractual special pay bonuses and monthly special pays. Special pays for dental officers include an Accession Bonus (AB), Variable Special Pay (VSP), Board Certified Pay (BCP), Additional Special Pay (ASP), and a Multiyear Retention Bonus (MRB). Log on to http://www.military.com/benefits/military-pay/special-pay/special-pay-for-dental-officers to obtain specific rates for the dental special pay.
AB is a bonus of $75,000 to all qualified dentists who execute a contract to serve on active duty for 4 years. The contractual agreement must be signed within 60 days of the officer's call to active duty. Officers are not eligible to receive the bonus if entering the Commissioned Corps as an inter-service transfer, with prior extended active duty in any Uniformed Service within 24 months of their call to duty in the Commissioned Corps, or to fulfill scholarship and/or training obligations.
VSP is a monthly special pay that is available to all dentists based on years of creditable service. The creditable service entry date (CSED) reflects the officer's years of active duty as a dental officer in any of the Uniformed Services and/or the years spent participating in an accredited dental internship or residency training while not on active duty in a Uniformed Service. VSP rates range from $3,000 to $12,000, depending on CSED.
BCP is a monthly special pay based on board certification in a specialty recognized by the American Dental Association, Federal Services Board, or American Board of Oral Medicine, Oral Diagnosis, or Oral Radiology. Rates range from $2,500 to $6,000 annually based on years of CSED. In order to receive BCP, you must provide documentation of the certification. Please note that the National Dental Examiners Board is not a specialty exam board and does not entitle you to BCP.
ASP is payable to all dental officers who execute a contract to remain on active duty for at least 1 year and meet the eligibility requirements. Amounts range from $10,000 to $15,000 annually, depending on CSED.
MRB is payable to dental officers trained in recognized dental specialties who execute a contract to remain on active duty for a period of 2 to 4 years and who meet the eligibility requirements. The rate of MRB is dependent on the dental officer's specialty training and length of contract, and ranges from $6,000 to $50,000 annually.
All contractual bonuses are prepaid lump sum payments. ASP and MRB are paid in annual installments and all special pays are taxable income. If called to duty under a license-limited tour, contractual bonus payments are held pending removal of limited tour. .
Voluntary allotments can be deducted from your pay to purchase bonds, pay life insurance premiums, contribute to charities, and the financial organization of your choice.