Home   Contents  Accounting   Age Preference   Alimony Loading   Books and Law   Buzzwords   Choices   Deadbeats   Discipline for Lawyers and Judges   Dissomaster   Disso Check   Disso-Opoly   Domestic Tax Law   Domestic Violence   Facts & Opinions    Food Reviews  Grandparents    Hardships   Hearings   I.R.S. Form W-5   Military I   Military II  Military III   Military Pay III 1/2   Moveaways   Notice Summary   Noticed Motion   No Service  Premarital Contract  QDRO's  Relief Motion   Restraining Order Motions   Stock Options   Statements of Decision   SOD Checklist   Social Security   Tax Forms of Value   Tax Tips 2007   Tax Page   Transmutation

 

The Professor Nedley Series

Military Pay – Part II

Base and Special Pay

August 1, 2003

 Military Pay-Part I  - outlines various allowances provided by the military in an attempt to make military compensation equivalent to that of comparable jobs and locations in the civilian world. 

 Military Pay – Part II -  is an outline of the many separate pays provided by the military while a member is on active duty. 

Military Pay - Part III explains how the courts deal with the division and jurisdiction issues of military retired pay.

Military Pay III 1/2 - delves into the mysteries of what to do with the post judgment election of the military member to take disability payments in lieu of earned retirement.

 Taxes -  Military pay whether base or incentive pay is subject to federal income and social security taxation.  State tax is based on the member’s home state.  If not California, the court must consider the tax or lack thereof by the home state.  Seven states have no personal income tax – Alaska, Florida, Nevada, South Dakota, Texas, Washington and Wyoming.  Two others, New Hampshire and Tennessee, tax only dividend and interest, seldom a factor in military cases.  The remaining state rates are all over the map.  Attached is tax rate summary for all states for use in guideline calculations.  State withholding is only done at the member’s request and only to the state of the member’s legal residence.  The member is still responsible for the taxes even if there is no withholding.

Military Pay Charts: Are available at http://www.dod.mil/dfas/militarypay/2006militarypaytables/2007_Web_Pay_Table.pdf

 Officers Pay – Officers base pay in certain mid-grade levels went up higher than the overall 4.1% increase reading percentages of 5.5 to 9.5%; however, the basic rate of pay is no mystery.  It is set forth on schedules and is based on time and grade.  The schedules are set forth at www.dod.mil/dfas/  This website will also give you BAH, FSA (Family Separation Allowance) clothing allowances, BAS (Basic Allowance for Subsistence), Sea Pay, Submarine Pay, Aviation Pay, Hazardous Duty Pay, Hostile Fire Pay, Dive Pay and Medical and Dental Pay.  One other useful site for allowances is http://www.dtic.mil/perdiem/rateinfo.html.

 Special and Incentive Pay -  Beyond the basic rates the military offers special and incentive compensation first to attract persons with special or needed skills to join or remain in the service and second to provide incentives to perform unique tasks.

 Nuclear-Qualified Officers are entitled to receive pay in several categories of nuclear (or nucular if you’re from Texas) qualification.  The special pay ranges from $12,000 to $22,000 per year. 

 Aviation Career Incentive Pay (ACIP) is designed to keep pilots in the military and it pays the most during their peak flying years.  If any more airlines go under, this may cease to be a problem.  There are certain requirements for this pay; generally, the mid-grade officers who do most of the flying get the most flight pay. When qualified, the incentives range from $125 to $840 per month.

 Hostile Fire or Imminent Danger Pay of $150 per month is payable to members assigned to or associated with a unit subject to hostile fire or imminent danger in places so designated.  These are generally foreign countries in the mid-east at this time, downtown L.A. notwithstanding.

Diving Duty – Officers receive pay not to exceed $240 per month.  This actually involves doing regular dives.

 Hazardous Duty Incentive Pay (HDIP) includes flying duty, parachute jumping, demolition, toxic fuel handlers, flight check duty, and comes to $150 per month.

 Surface Warfare Officer Pay (SWOP) – This is special pay of up to $50,000 to remain on active duty after their service commitment is completed and they are asked to stay on as a department head on a surface vessel.

 JAG Incentive Pay is offered to retain JAG officers who have completed their initial service commitment.  The amount is $60,000 for service continuing through their 12th year of active duty.

 Submarine Duty Pay is given to officers serving on submarines.  See schedule for the specific amounts paid while they’re actually serving on the sub.

 Sea Pay is based on accrued years of sea duty defined as assignment to a ship.  Paid monthly.  See schedule for amounts. 

Hardship Duty Pay is $50, $100 or $150 payable to members assigned to a “hardship” location.  Try any country ending in “stan.”

 FLPP-Foreign Language Proficiency Pay is an incentive pay for career linguists.  One language gets you $200, more than one, $300. 

Health Care Division-

Medical Officers Pay – This alone has five sub-categories.

1.      Variable Special Pay goes to all military physicians on active duty for at least a year. The amount is based on years of service and is payable monthly.

2.      Additional Special Pay goes to a medical officer called to active duty who is through internship and residency Board Certification training.  The amount is $15,000 peryear payable at beginning of the year.

3.      Board Certification Pay goes to any physician on active duty who is board certified.  Rates depend on years of service. Payable monthly.

4.      Incentive Special Pay – A medical officer with a current unrestricted license to practice medicine, who is below Q-7 and not undergoing internship or residency may be authorized incentive special pay of up to  $50,000 for any 12-month period payable annually at the front end of the year.

5.      Multiyear Retention Bonus- A medical officer below an 0-7 with an unrestricted license to practice with eight years of service and has completed specialty qualification and agrees in writing to stay for two, three or four years may receive a retention bonus as agreed by the secretary of that branch.  Payments are annual.

Dental Officers Pay – They too have several levels of compensation, each similar to the medical officers pay.

1.      VSP –Variable Special Pay to all dental officers.

2.      Additional Special Pay from $4,000 to $15,000 per year payable annually to all officers.  Must have completed internships and residencies.  Pay is dependent on years of service.

3.      Board Certified Pay BCP for specialists who are certified.

4.      MRB-Multiyear Retention Bonuses – Same as medical officers.

5.      Dental Officer Accession Bonus – An incentive to qualified dentists to sign up for a four-year hitch.  Up to $30,000 lump sum.

 Nurses Accession Bonus  - Up to $30,000 to sign up for four years.

 Incentive Pay – special pay to sign on for a year.  For Certified Registered Anesthetist Nurses.  Up to $50,000 for a one-year agreement.

 Pharmacy Officers – may get up to $30,000 for a four-year hitch or up to $15,000 for one year if called up.

 Optometrists may get up to $100 per month.  They may also get up to 15,000 per year in retention pay.

 Others – There are a variety of other special incentives for veterinary officers, psychologists, therapists, etc., etc., ranging from $2,000 to $5,000 per year depending on years of service and military needs.

 Enlisted Pay – Enlisted members of the military receive pay in almost all of the same categories delineated for officers except at a slightly lower rate.  Categories include Flight Pay, Career Flyer Pay, Hazardous Duty Pay, Diving Duty Pay, Hostile Fire Pay, Submarine Duty Pay, Foreign Language Proficiency Pay (FL/PP) and Hardship Pay, Sea Pay and Career Sea Pay.