State Active Duty Pay Computation:
The "EARNINGS" block of the pay stub contains two lines: "Addtl Comp Military & Naval," and "Fee-Military & Naval."
a. To compute the "Addtl Comp Military & Naval": take the monthly Basic Allowance for Housing (BAH) for the appropriate grade and divide it by 30 to obtain the daily rate; add a subsistence allowance of $8.63 for enlisted and $5.35 for officers to the daily BAH rate; multiply that figure by the number of days of duty to obtain the total.
b. The "Fee - Military & Naval" is the soldier’s base pay. Divide the monthly base pay for the appropriate grade and years of service by 30. If the base pay, when combined with the amount shown under Addtl Comp Military & Naval, does not equal at least $100, the base pay is increased as necessary so that the total daily compensation does equal $100. The total under "Fee Military & Naval" is also the taxable income
EXAMPLES:
E-4, four years of service, no dependents, three days of duty:
Monthly BAH=$323.40
Divide by 30 to obtain the daily rate=$10.78
Add subsistence allowance of $8.63=$19.41
Multiply by the number of days of duty, 3=$58.23
$58.23 is the total under "Addtl Comp Military & Naval"
Monthly base pay=$1576.20
Divide by 30 to obtain daily base pay=$52.54
Combination of daily allowances ($19.41) and base pay ($52.54)=$71.95
Daily base pay is increased by $28.05 to $80.59 (this is the "Pay Rate")
Combination of daily allowances ($19.41) and base pay ($80.59) now equals the minimum of $100
Multiply by the number of days of duty, 3=$241.77
$241.77 is the total under "Fee -- Military & Naval"
O-3, 10 years of service, with dependents, one day of duty:
Monthly BAH=$729.30
Divide by 30 to obtain the daily rate=$24.31
Add subsistence allowance of $5.35=$29.66
Multiply by the number of days of duty, 1=$29.66
$29.66 is the total under "Addtl Comp Military & Naval"
Monthly base pay=$3992.70
Divide by 30 to obtain daily base pay=$133.09
Combination of daily allowances ($29.66) and base pay ($133.09)=$162.75, so no adjustment is made; daily base pay is $133.09 (this is the "Pay Rate")
Multiply by the number of days of duty, 1=$133.09
$133.09 is the total under "Fee -- Military & Naval"