Types of Military Pay

BASIC PAY - The amount of basic pay is determined by the length of time in service, by rank, and by any promotions and increases received. All active duty personnel receive basic pay. While the service member is deployed or on AT they receive Basic Pay

BASIC ALLOWANCE FOR SUBSISTENCE (BAS) - BAS is a non-taxable allowance for food. Officers receive this allowance regardless of rank. Enlisted members may receive this allowance based on the availability of government dining facilities. Normally, enlisted members who are living in government quarters are required to eat in dining facilities on their base or in the field, therefore are not entitled to BAS.

BASIC ALLOWANCE FOR HOUSING (BAH) - BAH is a non-taxable allowance for housing available to soldiers on active duty. The amount of BAH is determined by rank and whether or not there are family members. This allowance partially reimburses active duty military personnel for their housing expenses if they live in civilian communities.

VARIABLE HOUSING ALLOWANCE (VHA) - VHA supplements the BAQ when the cost of housing in a certain area is higher than the BAQ. Service members living on the economy receive VHA. The amount of VHA received depends upon housing costs in the area in which a military member lives. Guard members called to active duty for less than 140 days are not entitled to the Variable Housing Allowance.