Pay & Benefits

Federal Paystub Decoder

A line-by-line guide to your federal Leave and Earnings Statement (LES). Find every earnings code, deduction, and leave balance explained in plain English with tips for catching errors.

Updated: July 2026 •Sources: OPM.gov, IRS.gov, SSA.gov

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LES Anatomy: the Five Zones

Most civilian federal LES formats (used by GSA, DFAS, NFC/USDA, Interior, and dozens of other agencies) organize the same information into five distinct zones. The exact column names vary slightly by payroll system, but the data is consistent.

LEAVE AND EARNINGS STATEMENTSAMPLE — NOT A REAL DOCUMENT

Zone 1 — Employee Header

NAME: SAMPLE EMPLOYEESSN: XXX-XX-1234PAY PERIOD: 15/2026GRADE/STEP: GS-12/05DUTY STATION: WASHINGTON DCRETIREMENT: FERS-FRAE

Zone 2 — Earnings

DESCRIPTION	HOURS	RATE	AMOUNT
BASIC PAY	80	$41.57	$3,325.60
LOCALITY PAY		33.94%	$1,128.96
TOTAL GROSS			$4,454.56

Zone 3 — Deductions

DESCRIPTION	THIS PERIOD	YTD
FED INCOME TAX	$498.22	$3,984.76
STATE TAX	$148.11	$1,184.44
OASDI	$276.18	$2,208.96
MEDICARE	$64.59	$516.74
FERS RETIRE	$195.60	$1,564.80
FEHB PRETAX	$218.50	$1,748.00
FEGLI BASIC	$11.24	$89.92
TSP CONTRIB	$445.46	$3,563.36
FEDVIP DENTAL	$18.24	$145.92
HCFSA	$96.15	$769.20
TOTAL DEDUCT	$1,972.29	$15,762.10

Zone 4 — Leave Balances

TYPE	EARNED	USED	BALANCE
ANNUAL LEAVE	4.00	8.00	168.00
SICK LEAVE	4.00	0.00	312.00

Zone 5 — Net Pay

NET PAY: $2,482.27 | DEPOSIT: CHECKING XXXX4321

Illustrative only. Dollar amounts are not drawn from any real employee record. Numbers use 2026 rates for a GS-12/05 in the Washington-DC locality area.

Earnings Block

The earnings block lists every source of pay before any deductions. Each line shows a description, hours worked (if applicable), hourly rate, and dollar amount for the pay period. Common lines:

Common earnings codes on a civilian federal LES
Code / Label	What it is	How it is computed	Check this
BASIC PAY	Your base pay for the pay period before locality. The core pay GS pay tables show.	Annual base pay divided by 26 pay periods. Hours x hourly rate for part-time.	Compare to the 2026 GS pay table for your grade and step.
LOCALITY PAY	Geographic supplement based on your duty station pay area.	Basic pay x your locality percentage (e.g., 33.94% for DC area in 2026).	Confirm locality area matches your official duty station, not your home address.
OVERTIME	Pay for authorized hours worked beyond 40 in a week or 8 in a day (varies by FLSA status).	1.5x hourly rate for FLSA non-exempt employees; capped rate formula for exempt.	FLSA-exempt employees may see a lower OT rate than 1.5x due to the cap formula.
NIGHT / SUNDAY	Night differential (25% of basic hourly rate) or Sunday premium (25%) for qualifying shifts.	Basic hourly rate x 25% for each qualifying hour.	Must be regularly scheduled for that shift; ad-hoc shifts may not qualify.
AWARD / BONUS	One-time performance award or retention incentive.	Gross dollar amount authorized by your agency.	Awards are fully taxable in the pay period received; no special tax rate.
RETRO PAY	Retroactive pay correction for a prior period.	Difference between what was paid and what should have been paid.	High tax withholding is normal here; it is taxed in the period received.

Use the GS Pay Calculator to verify your expected basic and locality pay for 2026.

Deductions: Federal and State Taxes

Federal income tax is withheld based on your W-4, your filing status, and the applicable IRS withholding tables. State income tax is withheld based on the state where you work (not where you live, in most cases), using the withholding certificate you filed with your payroll system.

Line	What it is	How it is computed	Check this
FED INCOME TAX	Federal income tax withheld for the pay period.	IRS Publication 15-T withholding tables applied to your taxable wages (gross minus pre-tax deductions) using your W-4 elections.	If it looks too high or too low, review your W-4 at Employee Express or MyPay.
STATE TAX	State income tax for your official duty station state.	State-specific tables applied to taxable wages. Nine states have no income tax.	If you work remotely from a different state than your official duty station, taxes may still be based on the duty station state. Confirm with payroll.
LOCAL TAX	City or county income tax where applicable (e.g., New York City, Philadelphia).	Local tax rate applied to taxable wages. Not all locations have a local tax.	Check whether your city has a local income tax. Some agencies do not withhold it automatically.

Deductions: OASDI and Medicare (FICA)

FERS employees pay both Social Security (OASDI) and Medicare. CSRS employees pay Medicare but not OASDI.

Line	What it is	2026 Rate and Wage Base	Check this
OASDI	Social Security tax (Old-Age, Survivors, and Disability Insurance). FERS employees only.	6.2% of gross wages up to the 2026 wage base of $176,100. Stops once YTD wages exceed that amount.	Verify your YTD total. When it hits $176,100, OASDI stops. Your take-home will increase noticeably.
MEDICARE	Medicare Hospital Insurance tax. Both FERS and CSRS employees pay this.	1.45% of all gross wages. No wage base ceiling. High earners pay an additional 0.9% above $200,000 (single).	No cap. Medicare continues all year regardless of earnings level.

2026 FICA rates (FedTools 2026 analysis, sourced from IRS Rev. Proc. 2025-40 and SSA COLA announcement): OASDI 6.2% / wage base $176,100 / Medicare 1.45% / no ceiling. These figures are verifiable at SSA.gov and IRS Topic 751.

Deductions: FERS Retirement Contribution

Your FERS contribution is a percentage of your basic pay (not including locality). There are three tiers based on your original hire date. This deduction builds no cash account; it funds the FERS pension system.

FERS contribution tiers — FedTools 2026 analysis of OPM regulations 5 CFR Part 841
Tier	Hire Date	Employee Rate	LES Label
FERS	Before January 1, 2013	0.8%	FERS RETIRE
FERS-RAE	January 1, 2013 – December 31, 2013	3.1%	FERS-RAE RETIRE
FERS-FRAE	On or after January 1, 2014	4.4%	FERS-FRAE RETIRE

Check this: Look at Zone 1 of your LES for the retirement code (e.g., "FERS-FRAE"). If the code does not match the rate being deducted, notify your HR office immediately. Also verify the deduction is calculated on basic pay only, not on locality pay or other differentials.

See how your FERS pension builds over time with the FERS Retirement Calculator and verify your High-3 with the High-3 Calculator.

Deductions: FEHB Health Insurance

The Federal Employees Health Benefits (FEHB) program deduction covers your share of the biweekly premium for the plan and enrollment tier you selected during open season or a qualifying life event.

LES Label	What it is	Check this
FEHB PRETAX	Your biweekly health insurance premium under premium conversion (pre-tax). The government pays approximately 72% of the average premium; you pay the rest.	Compare your premium to the OPM FEHB premium table for your plan and enrollment type (Self, Self+One, Self+Family). Confirm it dropped on the first pay period of 2026.
FEHB POST TAX	Same premium but deducted post-tax. This appears only if you waived premium conversion in writing.	Post-tax deduction is rarely advantageous. If you see this, confirm you intentionally waived premium conversion.

Compare 2026 FEHB plans and premiums with the FEHB Calculator.

Deductions: FEGLI Life Insurance Codes

The Federal Employees Group Life Insurance (FEGLI) program has a Basic benefit and up to three Optional benefit elections. Each appears as a separate line on your LES.

FEGLI codes on a federal LES. Premium rates from OPM FEGLI premium tables.
Code	Coverage	Premium note	Check this
FEGLI BASIC	Basic life insurance: your annual salary rounded up to the next $1,000, plus $2,000. You pay 2/3 of the premium; agency pays 1/3.	Employee rate: $0.15 per $1,000 of coverage per biweekly pay period (under age 35; rate rises with age per OPM table).	After age 45 the rate steps up. At age 65 or retirement your free reduction options kick in; review OPM FEGLI brochure.
FEGLI OPTNL A	Option A: flat $10,000 additional coverage. You pay 100% of the premium.	Rate ranges from $0.40 to $6.00 per biweekly period depending on your age band (per OPM Option A table).	Verify your age band matches the premium charged.
FEGLI OPTNL B	Option B: 1x to 5x your annual salary. You choose the multiple. You pay 100% of the premium.	Rate per $1,000 of coverage varies sharply by age. At age 50 the rate is significantly higher than at 35.	Option B premiums increase steeply after age 50. Review cost-benefit before retirement.
FEGLI OPTNL C	Option C: family coverage for spouse (1x to 5x $5,000) and eligible children (1x to 5x $2,500). You choose the multiple.	Rate per multiple varies by your age band, not your family members’ ages.	Confirm the multiple elected matches your current family situation.

Use the FEGLI Calculator to compare your current coverage amount with your salary-based benefit.

Deductions: TSP and Agency Match

The Thrift Savings Plan (TSP) is a 401(k)-style retirement savings account. Your elected contribution percentage comes out of your pay each period. FERS employees also receive an automatic 1% agency contribution and up to 4% in matching, for a maximum agency contribution of 5%.

TSP-related LES lines. 2026 contribution limits: $24,500 standard; $32,500 for age 50-59 or 64+; $35,750 for age 60-63 (IRS SECURE 2.0 super catch-up).
LES Label	What it is	Check this
TSP CONTRIB	Your own pre-tax contribution. Reduces taxable wages for federal (and usually state) income tax but not OASDI or Medicare.	Verify the percentage matches your TSP.gov election. Confirm you are on track to reach your target annual limit.
TSP ROTH	Your Roth (after-tax) TSP contribution. No current-year tax reduction; qualified withdrawals are tax-free.	Roth and traditional contributions count toward the same combined annual limit ($24,500 in 2026).
TSP CATCH-UP	Additional pre-tax contribution available from age 50 onward. Labeled separately on some payroll systems.	Employees age 60-63 can contribute an extra $11,250 in 2026 (the SECURE 2.0 super catch-up), for a total of $34,750.
TSP-FERS-M or TSP AGENCY MATCH	Informational memo line. Shows the agency matching contribution deposited to your TSP on your behalf. Not deducted from your pay.	You must contribute at least 5% to receive the full 5% agency contribution. Confirm your rate is at least 5% to avoid leaving free money behind.
TSP-FERS-1% or TSP AUTO CONTRIB	Automatic 1% agency contribution deposited to your TSP even if you contribute zero. Memo line only.	Requires 3 years of service to vest for new employees.

Project your TSP balance at retirement with the TSP Calculator.

Deductions: FEDVIP and FSA

LES Label	What it is	Check this
FEDVIP DENTAL	Federal Employees Dental and Vision Insurance Program (FEDVIP) dental premium. Entirely employee-paid; no government contribution. Pre-tax via premium conversion.	Premium depends on plan, tier, and enrollment level elected during BENEFEDS open season.
FEDVIP VISION	FEDVIP vision premium. Pre-tax. Separate from dental even though both are enrolled through BENEFEDS.	Confirm both lines appear if you enrolled in both. They are separate elections.
HCFSA or HEALTH FSA	Health Care Flexible Spending Account. Pre-tax dollars set aside for eligible medical expenses. 2026 annual limit: $3,300 per IRS Rev. Proc. 2025-40.	Divide your annual election by 26 to verify the per-period deduction. FSA funds are use-or-lose at year end (up to a $660 rollover in 2026).
DCFSA or DEP CARE FSA	Dependent Care FSA for childcare or elder care expenses. Pre-tax. 2026 limit: $5,000 per household ($2,500 if married filing separately).	DCFSA and HCFSA are separate accounts. You cannot transfer funds between them.

Leave Block: Annual and Sick Leave

The leave block shows balances as of the end of the prior pay period. Leave used in the current period will not appear until the next LES.

Annual leave accrual rates by years of service for full-time employees
Years of Federal Service	AL Accrual (hours/pay period)	AL Accrual (days/year)	Note
Less than 3 years	4	13	Includes all new hires.
3 to fewer than 15 years	6	20
15 years or more	8	26	Maximum accrual rate.

Leave Type	Accrual rule	Check this
Annual Leave (AL)	4, 6, or 8 hours per pay period depending on service years (table above). Carryover ceiling is 240 hours (30 days). Hours above the ceiling at year-end are use-or-lose.	Watch the USE-OR-LOSE field as year-end approaches. Schedule leave before the final pay period of the leave year.
Sick Leave (SL)	4 hours per pay period for all full-time employees (13 days/year). No ceiling; sick leave accumulates indefinitely.	Unused sick leave converts to additional service credit for retirement purposes at 2,087 hours per year.
USE-OR-LOSE	The portion of your annual leave balance that exceeds 240 hours. Must be used before the final pay period of the leave year or it is forfeited.	This field is a warning, not a balance. If it shows a non-zero number, take leave promptly.

Optimize your leave balance with the Federal Leave Optimizer.

Cryptic Codes and Adjustment Lines

Some LES lines look like internal system codes with no obvious plain-English label. Here are the most common ones with their meaning.

Code	Meaning	Action if unexpected
FEGLI OPTNL	Generic label for any FEGLI Optional coverage (A, B, or C). Some payroll systems do not specify which option.	Log in to BENEFEDS or your agency self-service to confirm which optional coverage you hold.
TSP-FERS-M	TSP agency matching contribution memo. Informational only; no money leaves your paycheck.	Confirm the matched amount equals up to 5% of basic pay (3% dollar-for-dollar + 2% at 50%).
TSP-1% or TSP-AUTO	Automatic 1% agency contribution. Informational; not a paycheck deduction.	This contribution appears even at 0% employee contribution. Vesting period applies.
TRANSIT BENEFIT	Pre-tax transit or vanpool benefit under the Qualified Transportation Fringe Benefit program. Reduces taxable wages.	2026 monthly limit: $325 (IRS Rev. Proc. 2025-40). Verify the deduction does not exceed the monthly limit.
RETRO / RETROACTIVE	Retroactive pay correction for prior periods. Can be positive (additional pay) or negative (overpayment recovery).	If negative, your agency should have sent a notice. You can arrange a repayment schedule if the amount creates hardship.
AD-HOC or TEMP ADJ	Temporary one-time adjustment for a miscellaneous pay action. Varies by agency payroll system.	Request a plain-English explanation from your HR office or payroll provider.
SAVE BOND or UST BOND	Payroll savings bond allotment to purchase Treasury securities via TreasuryDirect.	These are voluntary allotments. Verify the amount matches your TreasuryDirect election.

Frequently Asked Questions

Why did my paycheck change this pay period?↓

Common reasons: a step increase (your grade advanced one step), a locality pay adjustment at the start of the year, a change to your FEHB plan or enrollment tier, a TSP contribution-rate change you submitted, a retroactive pay adjustment, or the OASDI wage base was reached (OASDI stops at $176,100 for 2026). Compare your current LES with the prior one line by line. Changes are usually reflected one to two pay periods after the effective date.

What is OASDI on my federal paystub?↓

OASDI stands for Old-Age, Survivors, and Disability Insurance, which is the Social Security payroll tax. The 2026 employee rate is 6.2% of gross wages up to the annual wage base of $176,100. Once your cumulative earnings hit that ceiling, OASDI deductions stop for the rest of the calendar year.

Why is my FEHB deduction pre-tax?↓

Federal employees participate in the Federal Employees Health Benefits (FEHB) program under a premium conversion arrangement. Premium conversion means your FEHB premium is deducted before federal income tax is calculated, lowering your taxable income. Your LES will show a negative entry in the tax-related columns or a note like "PRETAX FEHB." If you waive premium conversion, your premium is deducted post-tax.

What does the TSP match line mean?↓

FERS employees receive up to a 5% agency match. The first 3% is matched dollar-for-dollar; the next 2% is matched at 50 cents on the dollar. Your LES may show "TSP-FERS-M" or "TSP AGENCY MATCH" as a memo (informational) entry, not an actual deduction from your pay. It shows how much the agency contributed on your behalf to your TSP account.

Which FERS retirement contribution rate applies to me?↓

There are three tiers. Employees hired before January 1, 2013 pay 0.8% of basic pay. Employees hired in 2013 (FERS-RAE) pay 3.1%. Employees hired on or after January 1, 2014 (FERS-FRAE) pay 4.4%. Your tier is determined by your original hire date, not your current agency. Check your SF-50 for "retirement coverage" to confirm your tier code.

What is the FEGLI Basic deduction?↓

FEGLI Basic life insurance is equal to your annual salary rounded up to the next $1,000, plus $2,000. You pay two-thirds of the premium; the government pays one-third. The biweekly rate is $0.15 per $1,000 of Basic coverage for employees under age 35, scaling upward by age. "FEGLI OPTNL" on your LES refers to Optional coverage (Options A, B, or C) that you elected separately.

What does a retroactive adjustment line mean?↓

A retroactive (RETRO) line means your agency processed a pay correction for one or more prior pay periods. This can happen after a step increase is processed late, a grade change is backdated, or a pay error is corrected. The lump-sum amount is taxed in the pay period received, not spread across the affected periods, so federal income tax withholding may look unusually high that period.

Why do my leave balances look wrong?↓

Your LES shows leave as of the end of the prior pay period, not the current one. If you took leave this pay period it will not appear until the next statement. Annual leave use-or-lose (the amount above your carryover ceiling) is listed separately; this balance must be used before the final pay period of the leave year or it is forfeited.