MILITARY COMPENSATION

Presented by: Wm. John Camp Westmoreland, Patterson, Moseley & Hinson, LLP Macon & Warner Robins, GA And Kedra M. Gotel of Gotel & Associates, P.C.

Agenda Military Compensation & OCGA §19-6-15 Leave and Earnings Statement (LES) Military Ranks and Pay Grades Military Pay Tables Active Duty and Reservists/National Guard Military Allowances USCR 24.2 DRFA and GA Child Support W/S Military Departments Family Support Regs

STARTING POINT: OCGA 19-6-15

GROSS INCOME INCLUDES ALL INCOME WHETHER EARNED OR UNEARNED RELEVANT SECTIONS OF STATUTE :

i. salaries iv. Bonuses vi. Severance pay vii. Pensions/retirement plans xiii. Disability/retirement benefits from SSA xiv. Worker’s Compensation benefits xxii. Other income

OCGA §19-6-15(F)(1)(E)

• Applies to Uniform Services • Army, Navy, Air Force, USMC,

USCG, USPHS & NOAA • Reserve Components • National Guard and Air National

Guard • Merchant Marine of the U.S.

WHAT CAN BE INCLUDED FOR CHILD SUPPORT? Base Pay Drill Pay (Reservists and National Guard) Basic Allowance for Subsistence (BAS) paid

directly or “in kind” (What is that?) Basic Allowance for Housing

Paid or Received in Kind No variable area housing costs

Except as determined by judge or jury???

Military Pay and Allowances Gross Income for a Service member? (Why is this important?)

Active Duty Base pay BAS BAH, RC/T Special/Incentive Pay & other allowances Any other source of income (e.g. rent, moonlight)

Reserve Component members Civilian gross monthly pay Reserve pay (monthly + Annual Training)/12

LEAVE AND

EARNINGS STATEMENT

Military Pay and Allowances, cont. Base Pay: pay:http://www.dfas.mil/militarymembers/payentitlements/militarypaytables.html

Wait. Before you can understand Base Pay, we have to discuss military

Rank.

Rank Structure in the

Military

Military Pay and Allowances, cont. Rank: Officers (“O” scale, O-1 through O-10) Warrant Officers (W1 – W5) Non Commissioned Officers (“E” scale, E-5 through E-9) Enlisted Service Members (E-1 through E-4)

Military Pay and Allowances, cont. Rank: Officers

Military Pay and Allowances, cont. Rank: Warrant Officers

Military Pay and Allowances, cont. Rank: Enlisted Services Members (Army)

E1 E2 E3 E4 E5 E6 E7 E8 E9

Military Pay and Allowances, cont. Rank: Enlisted Services Members (Navy)

Rank: Enlisted Services Members (Coast Guard)

Military Pay and Allowances, cont. Rank: Enlisted Services Members (Marine Corps)

E1 E2 E3 E4 E5 E6 E7 E8 E9

Military Pay and Allowances, cont. Rank: Enlisted Services Members (Air Force)

E1 E2 E3 E4 E5 E6 E7 E8 E9

Military Pay and

Allowances

Basic Pay Based on rank and years of service Pay tables available at www.dfas.mil Annual Pay Adjustment

Go into effect January 1st

By Act of Congress (aka Military Authorization Act) Linked to Employment Cost Index (ECI)

(per 37 U.S.C. 1009; can be greater than ECI if President requests) In 2009 and 2010: ECI + ½%

2012 - 1.6%

2011 - 1.4%

2010 - 3.4%

2009 - 3.9%

2008 - 3.5%

2007 - 2.2%

2006 - 3.1%

Military Pay and Allowances, cont.

Military Pay and Allowances, cont. Base Pay: pay:http://www.dfas.mil/militarymembers/payentitlements/militarypaytables.html

Military Pay and Allowances, cont. Base Pay: pay:http://www.dfas.mil/militarymembers/payentitlements/militarypaytables.html

What is the monthly base Pay of an 0-5 with more than 20 but less than 22 years of Service?

DRILL PAY COMPENSATION

Military Pay and Allowances, cont. Basic Allowance for Subsistence (BAS) Intended to offset the cost for the service

member’s meals – not the family’s. Adjusted annually based on the USDA food cost

index (7.2% increase in 2012)

Current rates: Officer: $239.96/month Enlisted: $384.44/month

Reservists on active duty receive prorated BAS. BAS is found on the third page of the DoD pay

chart.

Military Pay and Allowances, cont. BAS:

Military Pay and Allowances, cont.

Basic Allowance for Housing (BAH) BAH with Dependents BAH without Dependents Overseas Housing Allowance (OHA) Partial BAH BAH II (Reserve Component/Transit) BAH-DIFF

Military Pay and Allowances, cont. BAH: RC/Transient, PARTIAL & DIFF

Military Pay and Allowances, cont. BAH: RC/Transient: Without Dependent column Who gets BAH RC/T Without Dependents rate?

Reserves (< 30 days active duty) Assigned in the 50 US states Not married, no children No support obligations

Who gets BAH RC/T With Dependents rate? Reserves (< 30 days active duty) Assigned in the 50 US states Married and/or children

Military Pay and Allowances, cont. BAH: RC/Transient: Without Dependent column VERY IMPORTANT: This amount shall be used as the “constructive” BAH for computation of gross income, irrespective of actual BAH (or OHA) received. O.C.G.A. 19-6-15(f)(1)(E)(iv)

CATCH ALL BUCKET

Except as determined by the court or jury, special pay or incentive pay, allowances for clothing or family separation, and reimbursed expenses related to the parent's assignment to a high cost of living location shall not be considered income for the purpose of determining gross income.

Military Pay and Allowances, cont. Gross Income: Putting it all together.

Doing your homework. Follow this example!!! Major (0-4) paid over 22 years $7,049.10 BAS (officer) $223.98 BAH/RCT w/o dep = $1,149.90 Total is $8,422.98

LET’S ADD SOME OTHER PAY ITEMS! WHAT IS INCLUDED?

Aviation Career Incentive Pay (Flight Pay) of $650/mo

Family Separation Allowance (FSA) $250/mo Imminent Danger Pay/Hostile Fire Pay

$225/mo Major is a Flight Surgeon and gets $20,000/yr

as Incentive Special Pay (Medical Officer) OVERSEAS HOUSING ALLOWANCE

$2000/MO

SAMPLE INCENTIVE & SPECIAL PAY

MEDICAL OFFICERS

WHAT IS THE NEW TOTAL?

BASE PAY $7049.10 BAS $223.98 BAH/RC-T $1149.90 FLIGHT PAY (Yes) $650 FSA? (No) $0 IDP/HFP (No) $0 MEDICAL PAY? (Yes) $1666.66 OHA? (No) $0______ TOTAL PAY $10,739.64

USCR 24.2 DRFA and CS Worksheets

• DRFA should reflect actual pay and allowances from the LES.

• Use actual BAH and list all special pay and other allowances in monthly income

• On Child Support Worksheets, Schedule A, use just the BASE Pay, the BAS, and the BAH RC/T w-o dependent rates for the pay grade as per OCGA 19-6-159f)(1)(E)

Interim Support Requirements

in the Military

Interim Family Support

The military’s version of temporary support What commanders expect service members

should pay for support of their dependents Each branch of armed forces have their own

regulation for what is an “adequate amount”

Interim Family Support

Service Regulations: Army = AR 608-99 Marines = MCOP5800.16A, Ch 15 Air Force = AFI 36-2906 Navy = MILPERSMAN 1754-030 Coast Guard = USCG Personal Manual Ch 8.M

Requirements: Service member on active duty (not reserve) No existing court order to enforce No existing consent agreement on support of family

Court Order supersedes these regulations

COMPLIMENTS TO STEVE & PATTY

SHEWMAKER FOR USE OF SOME OF THEIR BRIEFING SLIDES FOR THIS

PRESENTATION.