Basic Allowance for Subsistence (BAS)

This is an allowance paid to military members to offset the cost of the meals for the member only, and not to offset the costs towards the family’s meals. Members who are enlisted will get full BAS, but they are to pay for meals, even those that are government provided. BAS amounts are linked to the price of food and adjustments may occur depending on the price increases of food, based on the measures by the food cost index from the USDA. Therefore, the BAS increase may not be at the same percentage that is applied to the pay table increase.

BAS II is an entitlement that may be paid to members who are enlisted at a permanent station and assigned to unaccompanied/single Government quarters. Additionally, there may not be adequate food storage or preparation facilities, and a government mess hall is unavailable, and the Government cannot make meals available. The BAS II rate is double the rate of standard enlisted BAS, and it must be authorized by the Secretary of the Military Department.

The DODFMR Volume 7A, Chapter 25 is the regulation governing the BAS entitlement. See Defense Finance and Accounting Service > MilitaryMembers > payentitlements > Pay Tables > bas (dfas.mil) for the table of current and previous year’s BAS entitlements.

The amount of BAS for 2024 is $316.98 for officers, $460.25 for enlisted members, and $920.50 for enlisted members entitled to BAS II. BAS for enlisted and officers is a non-taxable allowance and is not subject to FICA withholding.

Military Pay & Entitlements Series
1. Introduction
2. Basic Pay
3. Basic Allowance for Subsistence (BAS) – Food Allowance
4. Basic Allowance for Quarters (BAH) – Housing Allowance
5. Common Deductions
6. How to Read Your Leave and Earnings Statement (LES)
7. Uniform and Clothing Allowances
8. Cost of Living Allowance (COLA)
9. Special and Incentive Pays
10. Additional Special and Incentive Pays
11. Overseas or Station Allowance
12. PCS and Travel
13. Special Situations

Military Pay & Entitlements Series – Printable Version of the Whole Series

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