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Pay Entitlements 
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Basic Pay. All active members receive basic pay. It is the bulk of their pay, and it is based on rank and length of service. Reservists receive one day's basic pay for each training day, just like their Active Duty counterparts.

Basic Allowance for Subsistence (BAS). BAS is a non-taxable allowance for food. Officers receive this allowance regardless of grade. Enlisted members may receive this allowance based on the availability of government mess (dining facility), or if authorized to mess separately when government mess is available. Normally, enlisted members who are living in barracks are required to eat in dining facilities on their bases and therefore would not be entitled to BAS.

Basic Allowance for Quarters (BAQ). BAQ is a non-taxable allowance for housing. The amount of BAQ is determined by rank and by whether or not there are family members. This allowance partially reimburses military personnel for their housing expenses if they live in civilian communities.

Basic Allowance for Housing (BAH). BAH is a non-taxable allowance for housing. BAH is payable to members on active-duty according to length of time on active duty, their pay grade, family status, and geographical location. The allowance is based upon costs of adequate housing for civilians with comparable income levels in the same area.

Clothing Allowance. The yearly clothing allowance enables enlisted members to care for and replace their uniforms. Officers receive an initial allowance to purchase military clothing but do not receive a replacement or maintenance allowance. An extra clothing allowance may be authorized for special requirements or types of duty, but this is limited. Officers receive a onetime payment after commissioning to buy clothing. They do not receive any allowances to maintain their uniforms. Enlisted members are issued the standard wardrobe when they enter active duty. They get a clothing-replacement allowance on their anniversary month. The replacement allowance is paid at the “basic” rate for members with less than three years of service, and at the “standard” rate for members with three or more years of service.

Hostile Fire Pay. Paid to service members who work in an officially declared hostile fire zone (not war).

 
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