2026-04-24T16:33:54-04:00 2026-04-24T13:55:51-04:00 2026-04-24T16:33:54-04:00 Adobe Acrobat (32-bit) 26.1.21411 xml uuid:b2770931-030d-4143-b157-1b01895a00e6 uuid:3060cf34-5d8b-4502-aadd-e53850f4e239 editedScannedDoc 2026-04-24T14:00:03-04:00 Pages:3, 4, 5, 6, 7 Adobe Acrobat (32-bit) 26.1.21411

DEPARTMENT OF THE ARMY

Fiscal Year (FY) 2027 Budget

MILITARY PERSONNEL, ARMY JUSTIFICATION BOOK APRIL 2026

The estimated cost of this report or study for the Department of War is approximately $186,000 for the 2026 Fiscal Year. This includes $150,000 in expenses and $36,000 in Department of War labor.

UNCLASSIFIED

Department of War FY 2027 President's Budget Exhibit M-1

Appropriation

Department of the Army Military Personnel, Army

Total Department of the Army

Less Reimbursables

Total Direct -Department of the Army

Total Military Personnel Appropriations

Total Department of the Army Military Personnel Title Total Military Personnel Title

Less Reimbursables

Total Direct Military Personnel Title

Total Obligational Authority Summary (Dollars in Thousands)

FY 2025 DActuals	FY 2026 iscretionary Enacted	FY 2026 PL119-21 Spend Plan
53,888,558 53,888,558 652,126 53,236,432	54,882,444 54,882,444 344,078 54,538,366	1,083,050 1,083,050 1,083,050

53,888,558 54,882,444 1,083,050 53,888,558 54,882,444 1,083,050 53,888,558 54,882,444 1,083,050 652,126 344,078 53,236,432 54,538,366 1,083,050

FY 2026 Total

55,965,494

344,078 55,621,416

55,965,494 55,965,494 55,965,494

344,078 55,621,416

FY 2027 Discretionary Request

56,938,524

370,554 56,567,970

56,938,524 56,938,524 56,938,524

370,554 56,567,970

FY 2027 Mandatory Request

Apr 2026

FY 2027 Total

56,938,524 56,938,524 370,554 56,567,970

56,938,524

56,938,524 56,938,524

370,554

56,567,970

Page 1

iii

UNCLASSIFIED

Department of War FY 2027 President's Budget Exhibit M-1

Total Obligational Authority (Dollars in Thousands)				Apr2026
Military: Personnel, Arm:y:	Sec	FY 2025 Actuals	FY 2026 Discretionary Enacted	FY 2026 PL119-21 Spend Plan	FY 2026 Total	FY 2027 Discretionary Request	FY 2027 Mandatory Request	FY 2027 Total

Budg:et Activit:l!: 01: Pal and Allowances of Officers 2010A 005 Basic Pay 2010A 010 Retired Pay Accrual 2010A 011 Thrift Savings Plan Matching Contributions	u u u	9,642,225 2,498,539 138,181	9,731,046 2,354,247 145,363	2,397	9,733,443 2,354,247 145,363	10,204,460 2,068,528 211,328	10,204,460 2,068,528 211,328
2010A 2010A 2010A 2010A 2010A 2010A 2010A	025 Basic Allowance for Housing 030 Basic Allowance for Subsistence 035 Incentive Pays 040 Special Pays 045 Allowances 050 Separation Pay 055 Social Security Tax	u u u u u u u	2,967,775 383,150 97,088 445,307 220,548 81,615 737,896	3,019,437 383,580 98,549 469,043 184,340 70,868 743,275	182,367 107 88 174	3,201,804 383,580 98,549 469,150 184,428 70,868 743,449	3,115,609 389,987 85,168 489,448 207,147 61,367 779,799	3,115,609 389,987 85,168 489,448 207,147 61,367 779,799
	Total Budget Activity 01		17,212,324	17,199,748	185,133	17,384,881	17,612,841	17,612,841
Budg:et Activitl 02: Pall'. and allowances of enlisted 12ersonnel 2010A 060 Basic Pay u 2010A 065 Retired Pay Accrual u 2010A 066 Thrift Savings Plan Matching Contributions u	17,176,724 4,486,840 321,680	17,991,651 4,354,810 361,497	20,209	18,011,860 4,354,810 361,497	19,513,776 3,946,722 441,993	19,513,776 3,946,722 441,993
2010A 2010A 2010A 2010A	080 Basic Allowance for Housing 085 Incentive Pays 090 Special Pays 095 Allowances	u u u u	5,945,330 84,021 1,132,456 799,238	6,105,810 85,543 1,167,086 800,335	703,556 835 698	6,809,366 85,543 1,167,921 801,033	6,460,418 82,284 1,019,394 900,501	6,460,418 82,284 1,019,394 900,501
						Page 2

UNCLASSIFIED

Department of War FY 2027 President's Budget Exhibit M-1

Total Obligational Authority (Dollars in Thousands)			Apr2026
Militarl!: Personnel, Army 2010A 100 Separation Pay 2010A 105 Social Security Tax 2010A 115 Basic Allowance for Subsistence 2010A 120 Subsistence-In-Kind	Sec u u u u	FY 2026 FY 2025 Discretionary Actuals Enacted 295,236 304,740 1,303,034 1,376,412	FY 2026 PL119-21 Spend Plan 1,546	FY 2027 FY 2026 Discretionary Total Request 304,740 288,054 1,377,958 1,492,811 1,653,461 1,183,640	FY 2027 Mandatory Request	FY 2027 Total 288,054 1,492,811 1,653,461 1,183,640
Total Budget Activity 02		31,544,559	32,547,884	726,844	33,274,728	36,983,054		36,983,054
Budget Activitl!: 03: Pai!: and Allowances of Cadets 2010A 110 Academy Cadets	u	112,681	115,749	115,749	121,063		121,063
Total Budget Activity 03		112,681	115,749	115,749	121,063		121,063
Bud9:et Activity 04: Subsistence of Enlisted Personnel 2010A 115 Basic Allowance for Subsistence 2010A 120 Subsistence-In-Kind	u u	1,557,265 1,127,486	1,578,246 1,084,824	1,747	1,579,993 1,084,824
Total Budget Activity 04		2,684,751	2,663,070	1,747	2,664,817
Bud9:et Activit;i'. 05: Permanent chan9:e of station travel 2010A 125 Accession Travel 2010A 130 Training Travel 2010A 135 Operational Travel 2010A 140 Rotational Travel	u u u u	243,201 123,364 713,794 707,020	186,636 225,733 695,806 704,704	186,636 225,733 695,806 704,704	188,116 124,009 544,183 809,129		188,116 124,009 544,183 809,129
					Page 3

UNCLASSIFIED

2010A 150 Travel of Organized Units
Department of War
FY 2027 President's Budget
Exhibit M-1
Total Obligational Authority			Apr 2026
(Dollars in Thousands)
Militarl:' Personnel, Army			FY 2026	FY 2026		FY 2027	FY 2027
		FY 2025	Discretionary	PL119-21	FY 2026	Discretionary	Mandatory	FY 2027
	Sec	Actuals	Enacted	Spend Plan	Total	Request	Request	Total
2010A	145 Separation Travel	u	229,281	237,225	237,225	258,703		258,703

124 124 221 221

2010A 200 Adoption Expenses u 537 438 438
2010A 2010A	155 Non-Temporary Storage 160 Temporary Lodging Expense	u u	16,550 57,861	13,752 66,169	169,326	13,752 235,495	16,994 51,035	16,994 51,035
Total Budget Activity 05		2,091,468	2,130,149	169,326	2,299,475	1,992,390	1,992,390
Budg:et Activitl:' 06: Other military eersonnel costs 2010A 170 Apprehension of Military Deserters 2010A 175 Interest on Uniformed Services Savings 2010A 180 Death Gratuities 2010A 185 Unemployment Benefits	u u u u	108 2, 184 42,600 63,541	143 2, 118 38,300 64,215		143 2,118 38,300 64,215	113 1,595 39,300 63,148	113 1,595 39,300 63,148

2010A 210 Transportation Subsidy u 7,670 10,205 10,205 7, 933 7, 933 2010A 215 Partial Dislocation Allowance u 953 635 635 561 561 2010A 216 SGLI Extra Hazard Payments u 4,622 4,300 4,300 3,407 3,407 2010A 217 Reserve Officers Training Corps (ROTC) u 85,500 77,606 77,606 79,963 79,963 2010A 218 Junior ROTC u 34,660 27,484 27,484 32,501 32,501 2010A 219 Traumatic Injury Protection Coverage (T-u 400 400 400 300 300

SGLI)

Total Budget Activity 06 242,775 225,844 225,844 229,176 229,176

Page 4

UNCLASSIFIED
Department of War FY 2027 President's Budget Exhibit M-1 Total Obligational Authority (Dollars in Thousands)			Apr2026
Militar:t: Personnel, Arm:t: Total Military Personnel, Army	Sec	FY 2026 FY 2025 Discretionary Actuals Enacted 53,888,558 54,882,444	FY 2026 PL119-21 Spend Plan 1,083,050	FY 2027 FY 2026 Discretionary Total Request 55,965,494 56,938,524	FY 2027 Mandatory Request	FY 2027 Total 56,938,524
Less Reimbursables		652,126	344,078		344,078	370,554	370,554
Total Direct -Military Personnel, Army		53,236,432	54,538,366	1,083,050	55,621,416	56,567,970	56,567,970
Total Active Army Military Personnel Costs		53,236,432	54,538,366	1,083,050	55,621,416	56,567,970	56,567,970

Page 5

ExecutiveOrderMissionsin NORTHCOMAOR "DefendtheHomeland"
Support Type	Event	Authority	Appropriation	AgencySupported
Securethe Border	Support to JTF-SB	Title 10	Active MILPERS	Customs and Border Patrol
Securethe Border	National DefenseAreas	Title 10	ActiveMILPERS	No Non-DoW Agency Support Included
Securethe Border	Operation Southern Guard	Title 10	Active MILPERS	Immigration and CustomsEnforcement
Support to Local Law Enforcement	DC Safe and Beautiful	Title 32	National Guard MILPERS	Multi-Agency TaskForce
Support to Local Law Enforcement	MemphisSafe Task Force	Title 32	National Guard MILPERS	Multi-Agency TaskForce
Support to Local Law Enforcement	Operation Geaux Guardian	Title 32	National Guard MILPERS	Multi-Agency TaskForce
Admin ICE Support	Non-law enforcement assistance to local ICEoffices	Title 32	National Guard MILPERS	Immigration and Customs Enforcement
Protection of Federal Property	Deployment to Los Angeles	Title 10	Active MILPERS	No Non-DoW Agency Support Included
Protection of Federal Property	Deployment to Oregon	Title 10	Active MILPERS	Immigrationand Customs Enforcement
Protection of Federal Property	Deployment to Illinois	Title 10	Active MILPERS	Immigration and Customs Enforcement

DEPARTMENT OF THE ARMY

JUSTIFICATION OF EXHIBITS TABLE OF CONTENTS

SECTION 1 - SUMMARY OF REQUIREMENTS BY BUDGET PROGRAM .......................................................................................................................................................................................................... 1 SECTION 2 -INTRODUCTION ............................................................................................................................................................................................................................................................................... 6 PERFORMANCE MEASURES AND EVALUATION SUMMARY ..................................................................................................................................................................................................................... 11 SECTION 3 - SUMMARY TABLES ....................................................................................................................................................................................................................................................................... 13 MILITARY PERSONNEL STRENGTH SUMMARIES....................................................................................................................................................................................................................................... 14 GAINS AND LOSSES BY TYPE....................................................................................................................................................................................................................................................................... 18 SUMMARY OF ENTITLEMENTS BY SUBACTIVITY ....................................................................................................................................................................................................................................... 21 ANALYSIS OF APPROPRIATION CHANGES AND SUPPLEMENTAL REQUIREMENTS............................................................................................................................................................................. 26 SCHEDULE OF INCREASES AND DECREASES ........................................................................................................................................................................................................................................... 30 SECTION 4 -DETAIL OF MILITARY PERSONNEL ENTITLEMENTS................................................................................................................................................................................................................ 35 PAY AND ALLOWANCES OF OFFICERS ....................................................................................................................................................................................................................................................... 36 PAY AND ALLOWANCES OF ENLISTED PERSONNEL................................................................................................................................................................................................................................. 82 PAY AND ALLOWANCES OF CADETS......................................................................................................................................................................................................................................................... 131 ENLISTED BASIC ALLOWANCE FOR SUBSISTENCE ................................................................................................................................................................................................................................ 135 PERMANENT CHANGE OF STATION TRAVEL............................................................................................................................................................................................................................................ 139 OTHER MILITARY PERSONNEL COSTS ..................................................................................................................................................................................................................................................... 156 SECTION 5 - SPECIAL ANALYSIS .................................................................................................................................................................................................................................................................... 180 REIMBURSABLE INTRODUCTION ............................................................................................................................................................................................................................................................... 181 REIMBURSABLE PROGRAM ........................................................................................................................................................................................................................................................................ 182 MILITARY PERSONNEL ASSIGNED OUTSIDE DEPARTMENT OF WAR................................................................................................................................................................................................... 183 ROTC .............................................................................................................................................................................................................................................................................................................. 185 STRENGTHS .................................................................................................................................................................................................................................................................................................. 187

SECTION 1 SUMMARY OF REQUIREMENTS BY BUDGET PROGRAM

	SUMM	MILITARY PERSONNEL, ARMY SECTION 1 ARY OF REQUIREMENTS BY BUDGET PROGRAM (IN THOUSANDS OF DOLLARS)
		FY2025 ACTUALS	FY2026 ENACTMENT	FY2027 ESTIMATE
Direct Discretionary Program Funding Pay and Allowances of Officers Pay and Allowances of Enlisted Pay and Allowances of Cadets Subsistence of Enlisted Personnel Permanent Change of Station Travel Other Military Personnel Costs TOTAL DIRECT DISCRETIONARY PROGRAM FUNDING	16,715,505 31,424,018 112,681 2,649,985 2,091,468 242,775 53,236,432	16,935,692 32,486,323 115,749 2,644,609 2,130,149 225,844 54,538,366	17,347,012 36,878,329 121,063 0 1,992,390 229,176 56,567,970
Reimbursable Discretionary Program Funding Pay and Allowances of Officers Pay and Allowances of Enlisted Pay and Allowances of Cadets Subsistence of Enlisted Personnel Permanent Change of Station Travel Other Military Personnel Costs TOTAL REIMBURSABLE DISCRETIONARY PROGRAM FUNDING		496,819 120,541 0 34,766 0 0 652,126	272,211 61,561 0 18,461 0 0 352,233	265,829 104,725 0 0 0 0 370,554
Discretionary Program Funding Pay and Allowances of Officers Pay and Allowances of Enlisted Pay and Allowances of Cadets Subsistence of Enlisted Personnel Permanent Change of Station Travel Other Military Personnel Costs TOTAL DISCRETIONARY PROGRAM FUNDING		17,212,324 17,207,903 31,544,559 32,547,884 112,681 115,749 2,684,751 2,663,070 2,091,468 2,130,149 242,775 225,844 53,888,558 54,890,599	17,612,841 36,983,054 121,063 0 1,992,390 229,176 56,938,524
Medicare Eligible Retiree Health Fund Contribution		3,022,322	3,551,322	3,972,161
TOTAL MILITARY DISCRETIONARY PERSONNEL PROGRAM CO	ST	56,910,880	58,441,921	60,910,685
Memo Entry: Mandatory Direct Collections Subsistence of Enlisted Personnel TOTAL MEMO ENTRY: MANDATORY DIRECT COLLECTIONS		428,609 428,609	418,230 418,230	460,811 460,811

TOTAL REIMBURSABLE DISCRETIONARY PROGRAM FUNDING does not include Department of Homeland Security reimbursable support requirement.

This exhibit includes Title 10 mobilizations for Executive Order (EO) missions within the U.S. Northern Command (USNORTHCOM) Area of Responsibility (AOR), including support to Joint Task Force– Southern Border (JTF SB) , Operation Southern Guard, and Federal Property Protection missions. FY 2026 National Defense Area requirements were included in the Mandatory Funding provided in Public Law 119-21, Section 20011.1 One Big Beautiful Bill Act (OBBBA). Fiscal Year (FY) 2027, requirements for Enlisted Personnel Subsistence are requested under Pay and Allowances of Enlisted due to the Planning, Programming, Budgeting, and Execution (PPBE)

Reform Budget Line Item consolidation recommendation. Fiscal Year (FY) 2025 actuals include all Title 10 EO mission support—JTF SB (National Defense Areas (NDA) and non-NDA), Operation Southern Guard, and Federal Property Protection—funded in the Direct Program. PB-30A SUMMARY OF REQUIREMENTS BY BUDGET PROGRAM

MILITARY PERSONNEL, ARMY SECTION 1 SUMMARY OF REQUIREMENTS BY BUDGET PROGRAM (IN THOUSANDS OF DOLLARS)

The Department did not request funding for EO missions within the USNORTHCOM AOR in the President’s Budget (PB) 2026 submission.

The FY 2027 request includes National Defense Area (NDA) requirements in the Direct Program (Recurring Combatant Command Support). FY 2027 JTF SB (non-NDA) and Operation Southern Guard requirements are requested in the reimbursable program. The Department does not project Federal Property Protection requirements in FY 2027.

Beginning in FY 2025, Subsistence in Kind (SIK) on premise cash collections are classified as mandatory direct collections. These amounts were previously treated as reimbursable; however, SIK collections meet the criteria under A-11 section 83.5 for compulsory offsetting collections and must be recorded as direct rather than reimbursable.

FY2026 P.L.119-21 SPEND

FY2025 ACTUALS	PLAN	FY2027 ESTIMATE
DIRECT MANDATORY PROGRAM FUNDING
Pay and Allowances of Officers	0	185,133	0
Pay and Allowances of Enlisted	0	726,844	0
Pay and Allowances of Cadets	0	0	0
Subsistence of Enlisted Personnel	0	1,747	0
Permanent Change of Station Travel	0	169,326	0
Other Military Personnel Costs	0	0	0
Total Direct Mandatory Program Funding	0	1,083,050	0
	FY2025 ACTUALS	FY2026 ENACTED/P.L.119-21 SPEND PLAN	FY2027 ESTIMATE
PROGRAM FUNDING
Pay and Allowances of Officers	17,212,324	17,393,036	17,612,841
Pay and Allowances of Enlisted	31,544,559	33,274,728	36,983,054
Pay and Allowances of Cadets	112,681	115,749	121,063
Subsistence of Enlisted Personnel	2,684,751	2,664,817	0
Permanent Change of Station Travel	2,091,468	2,299,475	1,992,390
Other Military Personnel Costs	242,775	225,844	229,176
Total Program Funding	53,888,558	55,973,649	56,938,524
Medicare Eligible Retiree Health Fund Contribution	3,022,322	3,551,322	3,972,161
TOTAL MILITARY PERSONNEL PROGRAM COST	56,910,880	59,524,971	60,910,685

MILITARY PERSONNEL, ARMY SECTION 1 SUMMARY OF REQUIREMENTS BY BUDGET PROGRAM (IN THOUSANDS OF DOLLARS)

Reform Budget Line Item consolidation recommendation.

Fiscal Year (FY) 2025 actuals include all Title 10 EO mission support—JTF SB (National Defense Areas (NDA) and non-NDA), Operation Southern Guard, and Federal Property Protection—funded in the Direct Program.

The Department did not request funding for EO missions within the USNORTHCOM AOR in the President’s Budget (PB) 2026 submission.

MILITARY PERSONNEL, ARMY
SECTION 1
SUMMARY OF REQUIREMENTS BY BUDGET PROGRAM
(IN THOUSANDS OF DOLLARS)
FY2026 P.L.119-21 SPEND
Reconciliation Bin Title	FY2025 ACTUALS	PLAN	FY2027 ESTIMATE
DIRECT MANDATORY PROGRAM FUNDING
Pay and Allowances of Officers		0	185,133	0
Basic Pay -Officer	Defense Border Support	0	2,397	0
Officer Bonus -Other than Medical	Defense Border Support	0	107	0
Basic Allowance for Housing -Officer	Quality of Life	0	182,000	0
Basic Allowance for Housing -Officer	Defense Border Support	0	367	0
Family Separation Allowances -Officer	Defense Border Support	0	88	0
Social Security Tax Employer Contribution-Officer Defense Border Support	0	174	0
Pay and Allowances of Enlisted	0	726,844	0
Basic Pay -Enlisted	Defense Border Support	0	20,209	0
Special Pay -Enlisted	Defense Border Support	0	835	0
Basic Allowance for Housing -Enlisted	Quality of Life	0	697,000	0
Basic Allowance for Housing -Enlisted	Defense Border Support	0	6,556	0
Family Separation Allowances -Enlisted	Defense Border Support	0	698	0
Social Security Tax Employer Contribution-Enlisted	Defense Border Support	0	1,546	0
Pay and Allowances of Cadets		0	0	0
Subsistence of Enlisted Personnel		0	1,747	0
Basic Allowance for Subsistence -Enlisted	Defense Border Support	0	1,747	0
Permanent Change of Station Travel		0	169,326	0
Accession Travel	Quality of Life	0	7,844	0
Training Travel	Quality of Life	0	15,233	0
Operational Travel	Quality of Life	0	77,140	0
Rotational Travel to/from Overseas	Quality of Life	0	69,109	0
Other Military Personnel Costs		0	0	0
Total Direct Mandatory Program Funding		0	1,083,050	0

The FY 2026 spend plan amount for Military Personnel, Army includes $58,441,921 of discretionary and $1,083,050 of mandatory (reconciliation) for a total of $59,524,971. FY 2026 National Defense Area strength was executed with Mandatory Funding provided in Public Law 119-21, Section 20011.1 (OBBBA); Defense Border Support bin. FY 2027, requirements for Enlisted Personnel Subsistence are requested under Pay and Allowances of Enlisted due to the PPBE Reform Budget Line Item consolidation recommendation.

SECTION 2 INTRODUCTION

MILITARY PERSONNEL, ARMY SECTION 2 INTRODUCTION

The FY 2027 Military Personnel, Army (MPA) budget request supports an All-Volunteer force of Soldiers and their families. MPA funds pay and benefits for both Active Component (AC) Soldiers and mobilized Reserve Component (RC) Soldiers who are activated in support of current missions. The appropriation plays a critical role in 2026 National Defense Strategy by enabling the Army to meet its manning objectives -having the right number of high-quality Soldiers in the appropriate grades and skills to satisfy force structure requirements-while maintaining the All-Volunteer Force. In addition to manning force structure requirements, the appropriation provides for Soldiers in a variety of individual accounts including Cadets and TTHS (trainees, transients, holdees, and students).

Management Characteristics of MPA

MPA is a centrally managed, single-year appropriation that funds a variety of requirements, to include Soldier pay and allowances, recruiting and retention incentives, subsistence-in-kind (food rations), permanent change of station (PCS) costs, death gratuity and unemployment compensation benefits, and ROTC and West Point Cadet stipends. Entitlements are set by statute, with the biggest cost driver being the average number of Soldiers on active duty (including mobilized Reserve Soldiers). Other factors, such as overseas military stationing, force levels in overseas missions, Soldier dependent status, propensity to enlist, and new personnel policies heavily influence requirements.

There is minimal funding flexibility within the MPA appropriation. A vast majority of expenditures in MPA are required by law and are dictated by the size of the force. Due to the inherently rigid nature of MPA spending, small deviations from funding requirements can pose significant challenges within the appropriation, especially if funding changes materialize within the year of execution.

PPBE Reform Budget Line Item (BLI) Consolidation

Continuous Transformation

This budget provides the resources for the Army’s Continuous Transformation Campaign Plan, the strategic framework for building the Future Army while remaining ready. Aligned with the 2026 National Defense Strategy, this request funds interwoven efforts to evolve how the Army delivers combat ready forces to meet global demand and strengthens the profession by investing in its Soldiers and their Families. The Army’s Continuous Transformation Campaign Plan, invests in enhancing quality of life, revitalizing the industrial base, modernizing with next-generation capabilities, and expanding munitions production. These efforts are designed to grow the force and field more lethal formations, ultimately supporting the 2026 National Defense Strategy and Department of War priorities by continuously transforming, delivering ready combat forces, and strengthening the profession.

10 U.S.C. §12304b: Selective Reserve: Order to Active Duty for Preplanned Missions in Support of the Combatant Commands

Introduction:

The National Defense Authorization Act (NDAA) 2012, authorizes the use of 10 U.S.C. §12304b, which provides the Secretary of the Army the authority to involuntarily activate members of the Selected Reserves for not more than 365 consecutive days. In FY 2026, the Army plans to utilize 12304b in support of pre-planned and base funded missions identified by Combatant Commanders. Some missions are planned to use 10 U.S.C. §12302 but will execution under 10 U.S.C. §12304b if 10 U.S.C. §12302 is not available. The Army will use authority granted in 10 U.S.C. §12301(d) for Soldiers volunteering to support of any of these missions.

FY 2027 Requested Levels: 2,615 man-years; $336.1 million [Steady State Operations] NORTHCOM – Air Defense and Continuity of Operations (125 man–years; $16.1 million)

Provides support for the continuing efforts to defend the United States from airborne attacks, maintain air sovereignty, defend critical U.S. facilities from a potentially hostile threat and evacuate key personnel. Soldiers will provide critical air defense and aviation and will be placed on orders for a period not more than 365 days.

NORTHCOM and INDOPACOM – CBRNE Support (413 man–years; $53.1 million)

Provides support for the Chemical, Biological, Radiological, Nuclear, Explosives (CBRNE) mission for the Defense CBRNE Response Force (DCRF), Command and Control CBRNE Response Elements (C2CRE) missions and ability to plan and execute Phase 0 activities. Soldiers will be on “prepare to deploy” orders and will be the leading element necessary to active additional Soldiers in response to CBRNE emergencies. Funds the mobilization of up to three Area Support Chemical Companies for the INDOPACOM AOR.

MILITARY PERSONNEL, ARMY SECTION 2 INTRODUCTION

AFRICOM – Counterterrorism Partnerships (170 man-years; $21.8 million)

Provides counterterrorism partnership support relationships of peace, security, and cooperation among partner nations. During engagement activities, partner nations will perform a variety of activities, such as: Joint Planning Assistance Teams (JPAT), Mobile Training Teams (MTT), Civil-Military Support Elements (CMSE), Military Information Support Teams (MIST), Joint Combined Exchange Training (JCET), and Senior Leader Engagement to gain perspective and build regional cooperation.

CENTCOM and EUCOM – Peace Keeping Support (986 man-years; $126.7 million)

Provides capability to deter hostility and threats, establish a secure environment and ensure public safety and order, support the international humanitarian effort and coordinate with and support the international civil presence to prevent any violation of established treaties.

SOUTHCOM – Counter-Terror Operations (241 man-years; $31.0 million)

Provides regional counter-terror operations to Latin America and the Caribbean. The main mission is the detection of terrorist cells in Belize, El Salvador, Nicaragua, Costa Rica, Honduras, Trinidad & Tobago, Guyana and Suriname. Activated Soldiers will be placed on orders for a period not more than 365 days.

SOUTHCOM – Counter Narcotics Trafficking and Networks (52 man-years; $6.7 million)

Provides Military Intelligence and Civil Affairs support to counter-narcotics operations in the SOUTHCOM AOR. Activated Soldiers will be placed on orders for a period not more than 365 days.

AFRICOM, CENTCOM, EUCOM, SOUTHCOM, NORTHCOM, INDOPACOM, and SOCOM – Theater Security Cooperation / SPACECOM, TRANSCOM and CYBERCOM support operations (628 man-years; $80.7 million)

Provides U.S. military advisers and mentors to build a military that is professional, apolitical, subordinate to civilian leadership, and respectful of human rights. The operation focuses on disaster response and humanitarian assistance, counter narcoterrorism, search and rescue by land and sea, defense of the nation, support of national law and building partner capabilities to promote regional cooperation and security. Additionally, it enables reserve component support to global SPACECOM, TRANSCOM and CYBERCOM missions.

EUCOM – Operation Atlantic Resolve (1,552 man-years; $181.0 million)

Provides support for the assurance to NATO alliances and bolster the security and capacity of partners across the following lines of effort: (1) Increased U.S. military presence in Europe, (2) Additional bilateral and multinational exercises and training with allies and partners, (3) Further activities to build partner capacity for newer NATO members and other partners.

USSOUTHCOM -Joint Task Force – Guantanamo Bay (JTF-GTMO) (586 man-years; $68.3 million)

Provides support for the safe and humane detention operations on U.S. Naval Station Guantanamo Bay, Cuba.

Strength Summary

Soldier strength levels (average strength or man-year) are the primary driver of the MPA budget request. The MPA budget request is based on average strength levels for Active Component (AC) and mobilized Reserve Component (RC) strengths. The FY 2025 average strength levels are based on actual execution. FY 2026 average strength estimates are based on current execution trends and have been updated from the FY 2026 President’s Budget submission. FY 2027 average strength estimates are based on the Army’s latest manpower assumptions. The following table displays strength by major personnel categories.

MILITARY PERSONNEL, ARMY SECTION 2 INTRODUCTION

¹ JTF-SB National Defense Areas is funded with OBBBA in FY26 ² Reimbursable Authority pending finalization of 7600A/B with specific agencies Note: Incremental Costs for Operation Southern Guard are reimbursable

Primary Budget Drivers

Inflationary rate adjustments include: Pay Raise

1. Military Pay Raise, effective 1 January 2025 is 4.5% (4.18% over the FY)

2. Military Pay Raise, effective 1 January 2026 is 3.8% (3.98% over the FY)

3. Military Pay Raise, effective 1 January 2027 is 5-7% (4.7-6.2% over the FY)

Basic Allowance for Subsistence

1. Basic Allowance for Subsistence inflation, effective 1 January 2025, is 1.2% (1.33% over the FY)

2. Basic Allowance for Subsistence inflation, effective 1 January 2026, is 2.4% (2.10% over the FY)

3. Basic Allowance for Subsistence inflation, effective 1 January 2027, is 3.4% (3.15% over the FY)

Basic Allowance for Housing

1. Basic Allowance for Housing growth, effective 1 January 2025, is 5.3% (5.1% over the FY)

2. Basic Allowance for Housing growth, effective 1 January 2026, is 4.0% (4.4% over the FY)

3. Basic Allowance for Housing growth, effective 1 January 2027, is 3.9% (3.9% over the FY)

MILITARY PERSONNEL, ARMY SECTION 2 INTRODUCTION

The January 1, 2025 BAH inflation rate assumption is 5.3 percent on-average. The FY 2016 NDAA provided the authority to slow the rate of growth in BAH by 1 percent per year until 5 percent out-ofpocket is reached. The FY 2026 budget reflects this authority and incorporates the full 5 percent out-of-pocket rate adjustment. The actual implementation of the out-of-pocket adjustment is computed based on a percentage of the national median cost, so that the actual out-of-pocket amount will be the same by grade and dependency status in every military housing area. The January 1, 2026 BAH inflation rate is 4.0 percent on-average. The January 1, 2027 BAH inflation rate assumption is 3.9%. This amount reflects the full amount of anticipated inflation for housing expenses in 2026. It should be noted that average BAH increases are budgetary planning factors and actual rates will continue to be set by the individual location based on the current local rental housing market survey process.

Retired Pay Accrual

1. Retired Pay Accrual as a percentage of Basic Pay is 26.6% for full-time and 21.5% for part-time Soldiers in FY 2025

2. Retired Pay Accrual as a percentage of Basic Pay is 24.3% for full-time and 22.6% for part-time Soldiers in FY 2026

3. Retired Pay Accrual as a percentage of Basic Pay is 20.2% for full-time and 19.1% for part-time Soldiers in FY 2027

Foreign Currency Fluctuation

Foreign currency adjustments drive rate increases above normal inflation in Overseas Housing and Overseas Station Allowances. The budget request reflects the following budgetary exchange rate assumptions:

General Inflation

1. General inflation is 2.6% in FY 2025

2. General inflation is 2.8% in FY 2026

3. General inflation is 2.1% in FY 2027

TRICARE Accrual (permanent, indefinite authority)

The Ronald W. Reagan National Defense Authorization Act for FY 2005 (P.L. 108-375) provided permanent, indefinite appropriations to finance the cost of TRICARE benefits accrued by uniformed service members. Since these costs are actually borne in support of the Department of Defense, they will be shown as part of the DOD discretionary total. The appropriations requested for the military personnel accounts exclude retiree health accrual funding. Total obligations on behalf of military personnel include both the amounts requested for appropriation and amounts paid from the permanent, indefinite authority.

MILITARY PERSONNEL, ARMY SECTION 2 PERFORMANCE MEASURES AND EVALUATION SUMMARY

Activity: Active Military Personnel

Activity Goal: Maintain the correct number of Active Military Personnel to execute the 2026 National Defense Strategy.

Description of Activity: The Active Military Personnel appropriation provides resources necessary to compensate military personnel required to man approved force structure. Costs include pay, allowances, individual clothing, subsistence, and permanent changes of station.

PERFORMANCE MEASURES: Section I. Strength FY 2025 Actuals FY 2026 Updated FY 2027 Request

(1) Average Strength

a. Active Component 451,378 456,831 463,155

b. Reserve Component on Active Duty 28,379 30,903 24,861

Total 479,757 487,734 488,016

(2) End Strength 454,637 459,800 469,000

(3) Authorized End Strength 442,300 454,000

Narrative:

1. Average strength includes Active Component (AC) Soldiers as well as mobilized Reserve Component (RC) Soldiers on active duty.

2. End strength displays AC Soldiers only.

3. Authorized end strength is based on the National Defense Authorizations Act (NDAA) for FY 2025 & FY 2026.

Section II. Recruiting FY 2025 Actuals FY 2026 Updated FY 2027 Request

1. Numeric goals 61,000 60,000 65,000 Actual 62,050 61,500

Narrative:

2. Quality goals FY 2025 Actuals FY 2026 Updated FY 2027 Request

1. HSDG percent (Tier I) > 90% > 90% > 90%

2. Test Score Category I-IIIA

Percent – Standard > 60% > 60% > 60% Actual

1. The percent Tier 1 High School Diploma Graduate (HSDG) is the measure of educational achievement – Total number of Tier 1 (HSDG) non-prior service accessions + non-prior service Future Soldier Training Program (FSTP) is compared to total number of non-prior service accessions + FSTP for the fiscal year. (Army target is 90%).

2. Tier One Performance Screen (TOPS) is a program that determines an applicant's susceptibility for attrition. Currently, United States Army Recruiting Command (USAREC) utilizes the TOPS program to assess non-High School Diploma Graduates (HSDG) who complete a program of secondary education in compliance with the education laws of the State in which the applicant resides (per the National Defense Authorization Act for Fiscal Year 2012). USAREC processes Non-HSDG applicants provided they score in the top 50th percentile on the Armed Service's

MILITARY PERSONNEL, ARMY SECTION 2 PERFORMANCE MEASURES AND EVALUATION SUMMARY

Vocational Aptitude Battery (ASVAB) test and pass two non-cognitive personality tests: (1) the Tailored Adaptive Personality Assessment Screen (TAPAS) and (2) the Assessment of Individual Motivation (AIM).

Narrative: Quality goals serve as a screening mechanism; the Army does not directly resource to quality levels. Recruiting efforts focus on high school diploma graduates and graduating seniors who are Category (CAT) I-IIIA.

1. The percent of CAT I-IIIA is the measure of the total number of non-prior service accessions + FSTP who scored at or above 50th percentile. (Army target is 60%. CAT I-IIIA – scores at or above 50 on the Armed Forces Qualification Test (measure of aptitude). CAT IV – percentages are not shown as the services historically have no difficulty meeting the 4% limitation.)

2. In FY 2026, the Army expects to meet its goal for test category I-IIIA.

Section III. Unexpended Balances Reduction

The Department remains dedicated to minimizing annual unexpended and unobligated balances within military personnel appropriations. The Army has enacted multiple process enhancements designed to drive efficiency, strengthen management oversight, and reduce unexpended funds across the Military Personnel, Army (MPA) appropriation, such as:

1. Permanent Change of Station Project: The Army implemented improvements to this program after the Lean Six Sigma (LSS) project identifying and accounting for each Permanent Change of Station (PCS) Reconciliation Process: The Army implemented improvements to the PCS program that enable us to identify and account for each PCS order individually. This tracking system enables the Army to better account for execution and more accurately forecast future year moves and expenditures. Additionally, the Army regularly conducts reconciliation reviews to settle aged transactions. This process helps to refine execution data and minimize unexpended balances.

2. Retention and Recruiting Management Controls: The Army has made significant management control improvements in Retention and Recruiting bonus programs. MPA now accounts for projected attrition minimizing the lost opportunity costs when a new recruit fails to meet his/her initial service obligation. Additionally, the Army conducts monthly reviews of the enlistment bonus program and adjusts bonus projections based on inventory and need. This continuous review process ensures the Army targets bonus payment s to high quality critical-skilled MOS’s.

3. Costing Methodology Reassessment: The Army continues to reassess and update costing methodologies and conduct extensive monthly execution reviews in order to better-align budget projections with actual execution. For example, the Army historically utilized basic allowance for subsistence (BAS) inflation factors to project subsistence-in-kind (SIK) requirements. Upon conducting historical analysis, it was determined that SIK requirement do not inflate at the same rate as BAS. Therefore, the Army now utilizes general inflation factors (which tend to be less than the BAS inflation) to project SIK.

SECTION 3 SUMMARY TABLES

MILITARY PERSONNEL, ARMY SECTION 3 MILITARY PERSONNEL STRENGTH SUMMARIES SUMMARY OF MILITARY PERSONNEL STRENGTH

FY2025 ACTUAL	FY2026 PLANNED	FY2027 PLANNED
	END		END		END
AVERAGE	STRENGTH	AVERAGE	STRENGTH	AVERAGE	STRENGTH
STRENGTH	30 SEP 2025	STRENGTH	30 SEP 2026	STRENGTH	30 SEP 2027
DIRECT DISCRETIONARY PROGRAM
OFFICER	98,057	91,656	96,881	91,738	96,254	91,787
ENLISTED	376,378	357,544	385,523	362,618	386,440	371,778
CADET	4,369	4,484	4,377	4,491	4,369	4,482
TOTAL DIRECT DISCRETIONARY PROGRAM	478,804	453,684	486,781	458,847	487,063	468,047
REIMBURSABLE DISCRETIONARY PROGRAM
OFFICER	486	486	486	486	486	486
ENLISTED	467	467	467	467	467	467
TOTAL REIMBURSABLE DISCRETIONARY PROGRAM	953	953	953	953	953	953
ACTIVE DUTY FOR OPERATIONAL SUPPORT (ADOS)
OFFICER	612	0	822	0	563	0
ENLISTED	494	0	661	0	444	0
TOTAL ACTIVE DUTY FOR OPERATIONAL SUPPORT
(ADOS)	1,106	0	1,483	0	1,007	0
RC MOBILIZATION -DISCRETIONARY PROGRAM
OFFICER	4,557	0	3,974	0	3,424	0
ENLISTED	16,687	0	20,793	0	17,656	0
TOTAL RC MOBILIZATION -DISCRETIONARY PROGRAM	21,244	0	24,767	0	21,080	0
12304B PREPLANNED SUPPORT
OFFICER	866	0	706	0	706	0
ENLISTED	2,342	0	1,909	0	1,909	0
TOTAL 12304B PREPLANNED SUPPORT	3,208	0	2,615	0	2,615	0
DISCRETIONARY PROGRAM
OFFICER	98,543	92,142	97,367	92,224	96,740	92,273
ENLISTED	376,845	358,011	385,990	363,085	386,907	372,245
CADET	4,369	4,484	4,377	4,491	4,369	4,482
TOTAL DISCRETIONARY PROGRAM	479,757	454,637	487,734	459,800	488,016	469,000

The TOTAL REIMBURSABLE DISCRETIONARY PROGRAM does not include Department of Homeland Security (DHS) reimbursable requirements.

MILITARY PERSONNEL, ARMY SECTION 3 MILITARY PERSONNEL STRENGTH SUMMARIES END STRENGTHS BY GRADE (TOTAL PROGRAM)

FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
	REIMB		REIMB		REIMB
30 SEP	INCLUDED	30 SEP	INCLUDED	30 SEP	INCLUDED
OFFICER
COMMISSIONED OFFICERS
GENERAL	8	0	8	0	8	0
LIEUTENANT GENERAL	54	0	51	0	51	0
MAJOR GENERAL	85	2	81	2	81	2
BRIGADIER GENERAL	137	1	130	1	130	1
COLONEL LIEUTENANT COLONEL MAJOR CAPTAIN 1ST LIEUTENANT 2ND LIEUTENANT SUBTOTAL COMMISSIONED OFFICERS	3,567 8,500 15,297 27,049 12,081 9,165 75,943	16 83 151 94 44 23 414	3,471 8,568 15,364 28,236 10,846 9,072 75,827	16 83 151 94 44 23 414	3,371 8,630 15,505 27,585 11,016 9,215 75,592	16 83 151 94 44 23 414
WARRANT OFFICERS
WARRANT OFFICER (W-5) WARRANT OFFICER (W-4) WARRANT OFFICER (W-3) WARRANT OFFICER (W-2) WARRANT OFFICER (W-1) SUBTOTAL WARRANT OFFICERS	519 1,466 3,098 6,933 4,183 16,199	5 13 19 23 12 72	534 1,377 3,327 7,030 4,129 16,397	5 13 19 23 12 72	531 1,350 3,555 7,084 4,161 16,681	5 13 19 23 12 72
SUBTOTAL OFFICER	92,142	486	92,224	486	92,273	486
ENLISTED PERSONNEL
SERGEANT MAJOR 1ST SERGEANT/MASTER SERGEANT PLATOON SERGEANT/SERGEANT 1ST CLASS STAFF SERGEANT SERGEANT CORPORAL/SPECIALIST PRIVATE FIRST CLASS PRIVATE E2 PRIVATE E1 SUBTOTAL ENLISTED PERSONNEL	3,461 10,528 35,321 57,034 66,047 95,783 57,543 24,790 7,504 358,011	8 53 89 86 124 99 8 0 0 467	3,459 10,716 34,821 55,698 66,674 100,908 56,512 26,274 8,023 363,085	8 53 89 86 124 99 8 0 0 467	3,438 10,788 34,745 55,702 66,429 107,564 55,949 28,454 9,176 372,245	8 53 89 86 124 99 8 0 0 467
CADET	4,484	0	4,491	0	4,482	0
TOTAL END STRENGTH	454,637	953	459,800	953	469,000	953

The Department is finalizing its General Officer/Flag Officer (GO/FO) reduction plan to comply with the Secretary of War Memo, GO/FO Reductions, dated May 5, 2025. These reductions are not fully reflected in the PB27 grade profile presented.

MILITARY PERSONNEL, ARMY SECTION 3 MILITARY PERSONNEL STRENGTH SUMMARIES AVERAGE STRENGTHS BY GRADE (TOTAL PROGRAM)

FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
	REIMB		REIMB		REIMB
30 SEP	INCLUDED	30 SEP	INCLUDED	30 SEP	INCLUDED
OFFICER
COMMISSIONED OFFICERS
GENERAL	11	0	9	0	9	0
LIEUTENANT GENERAL	55	0	53	0	54	0
MAJOR GENERAL	115	2	98	2	102	2
BRIGADIER GENERAL	161	1	157	1	162	1
COLONEL	3,902	16	3,718	16	3,662	16
LIEUTENANT COLONEL	9,312	83	9,090	83	9,183	83
MAJOR CAPTAIN	16,953 28,651	151 94	16,442 29,092	151 94	16,519 29,052	151 94
1ST LIEUTENANT	14,209	44	13,615	44	12,861	44
2ND LIEUTENANT SUBTOTAL COMMISSIONED OFFICERS	8,404 81,773	23 414	8,135 80,409	23 414	7,955 79,559	23 414
WARRANT OFFICERS
WARRANT OFFICER (W-5) WARRANT OFFICER (W-4) WARRANT OFFICER (W-3)	571 1,716 3,376	5 13 19	551 1,554 3,440	5 13 19	559 1,497 3,650	5 13 19
WARRANT OFFICER (W-2) WARRANT OFFICER (W-1) SUBTOTAL WARRANT OFFICERS	6,809 4,298 16,770	23 12 72	7,223 4,190 16,958	23 12 72	7,275 4,200 17,181	23 12 72
SUBTOTAL OFFICER	98,543	486	97,367	486	96,740	486
ENLISTED PERSONNEL
SERGEANT MAJOR 1ST SERGEANT/MASTER SERGEANT PLATOON SERGEANT/SERGEANT 1ST CLASS	3,594 11,977 36,914	8 53 89	3,664 11,836 36,994	8 53 89	3,660 11,737 36,681	8 53 89
STAFF SERGEANT SERGEANT	61,122 71,962	86 124	60,839 73,956	86 124	59,615 72,172	86 124
CORPORAL/SPECIALIST	103,189	99	105,462	99	110,651	99
PRIVATE FIRST CLASS PRIVATE E2	53,663 25,884	8 0	60,751 24,637	8 0	56,211 27,621	8 0
PRIVATE E1	8,540	0	7,851	0	8,559	0
SUBTOTAL ENLISTED PERSONNEL	376,845	467	385,990	467	386,907	467
CADET	4,369	0	4,377	0	4,369	0
TOTAL AVERAGE STRENGTH	479,757	953	487,734	953	488,016	953
Average strength includes mobilized Reserve Component (RC) on Active Duty Soldiers supporting base, Combatant Commands and Theater Support.

MILITARY PERSONNEL, ARMY SECTION 3 MILITARY PERSONNEL STRENGTH SUMMARIES ACTIVE DUTY STRENGTHS BY MONTH

FY2025 ACTUALS	FY2026 PROJECTED		FY2027 REQUESTED
Monthly End Strengths	OFF	ENL	CAD	TOTAL	OFF	ENL	CAD	TOTAL	OFF	ENL	CAD	TOTAL
September	92,014	353,326	4,476	449,816	92,142	358,011	4,484	454,637	92,224	363,085	4,491	459,800
October	92,220	355,347	4,471	452,038	91,821	359,596	4,484	455,901	92,156	364,144	4,478	460,778
November	92,140	355,028	4,457	451,625	91,858	359,917	4,477	456,252	92,070	365,208	4,469	461,747
December	91,795	351,679	4,432	447,906	91,537	355,984	4,445	451,966	91,731	362,069	4,440	458,240
January	91,927	352,394	4,427	448,748	91,608	357,565	4,439	453,612	91,717	365,804	4,431	461,952
February	91,725	353,295	4,408	449,428	91,417	359,246	4,421	455,084	91,539	366,962	4,412	462,913
March	91,542	354,093	4,400	450,035	91,287	361,841	4,402	457,530	91,450	366,080	4,393	461,923
April	91,438	355,339	4,394	451,171	91,155	362,123	4,392	457,670	91,270	364,753	4,383	460,406
May	92,429	355,088	3,403	450,920	91,894	361,547	3,390	456,831	92,335	366,139	3,382	461,856
June	92,916	355,463	4,547	452,926	92,359	362,345	4,551	459,255	92,730	369,128	4,543	466,401
July	92,780	357,322	4,510	454,612	93,016	362,486	4,528	460,030	92,647	371,572	4,516	468,735
August	92,283	358,178	4,503	454,964	92,617	363,537	4,507	460,661	92,420	371,602	4,497	468,519
September	92,142	358,011	4,484	454,637	92,224	363,085	4,491	459,800	92,273	372,245	4,482	469,000
Average Strength	92,022	356,855	4,369	453,246	91,379	362,160	4,377	457,916	91,561	366,431	4,369	462,361
Active Duty for Operational Support (ADOS) Payand Allowances
Average Strength	612	494	0	1,106	822	661	0	1,483	563	444	0	1,007
Dollars in Millions	$104	$41	$ 0	$145	$144	$56	$ 0	$200	$101	$42	$ 0	$143
Mobilization Pay and Allowances
Average Strength	4,557	16,687	0	21,244	3,974	20,793	0	24,767	3,424	17,656	0	21,080
Dollars in Millions	$773	$1,392	$ 0	$2,165	$696	$1,776	$ 0	$2,472	$614	$1,683	$ 0	$2,297
12304b – Pre Planned Operational Missions
Average Strength	866	2,342	0	3,208	706	1,909	0	2,615	706	1,909	0	2,615
Dollars in Millions	$147	$195	$ 0	$342	$124	$163	$ 0	$287	$127	$182	$ 0	$309
Total Average Strength	98,057	376,378	4,369	478,804	96,881	385,523	4,377	486,781	96,254	386,440	4,369	487,063
Total End Strength	92,142	358,011	4,484	454,637	92,224	363,085	4,491	459,800	92,273	372,245	4,482	469,000
Does not include Reimbursable requirements. Average Strength is the Direct Discretionary Program, excluding ADOS, MOB & 12304b.

MILITARY PERSONNEL, ARMY SECTION 3 GAINS AND LOSSES BY TYPE GAINS AND LOSSES BY SOURCE AND TYPE

OFFICER FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE

Beginning Strength 92,014 92,142 92,224 Gains: Service Academies 1,019 1,000 1,000 ROTC 2,650 2,650 2,450 Officer Candidate School 590 630 630 Warrant Officer Programs 1,741 1,712 1,712 Other Gains (Medical & JAG) 2,212 2,116 2,188

Total Officer Gains 8,212 8,108 7,980 Losses:

Expiration of Contract 8,052 7,995 7,899 15 Year Retirement 0 0 0 Involuntary Separation of Regular 32 31 32

Total Officer Losses 8,084 8,026 7,931 End Strength 92,142 92,224 92,273

MILITARY PERSONNEL, ARMY SECTION 3 GAINS AND LOSSES BY TYPE GAINS AND LOSSES BY SOURCE AND TYPE

ENLISTED FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE

Beginning Strength 353,326 358,011 363,085

Gains:

Males (NPS) 46,775 46,356 45,815 Females (NPS) 9,225 8,644 8,185 Prior Service Enlistments 5,000 5,000 5,000 Reenlistment (IMM) 54,800 50,000 50,000 Returned to Military Control 159 284 220 Other Gains 911 0 0

Total Enlisted Gains 116,870 110,284 109,220

Losses:

Estimated Termination of Service 22,375 16,863 14,737 Programmed Early Release 2 0 0 To Commissioned Officer and Warrant Officer 2,331 2,342 2,342 Reenlistment 54,800 50,000 50,000 Retirement 5,904 5,636 4,652 15 Year Retirement 0 0 0 Dropped from Rolls 709 354 286 Attrition Adverse Causes 11,456 10,958 10,845 Other Attrition 14,608 19,057 17,198

Total Enlisted Losses 112,185 105,210 100,060

End Strength 358,011 363,085 372,245

MILITARY PERSONNEL, ARMY
SECTION 3
GAINS AND LOSSES BY TYPE
GAINS AND LOSSES BY SOURCE AND TYPE
CADET	FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
Beginning Strength	4,476	4,484	4,491
Entering Cadets	1,169	1,169	1,169
Losses:
Attrition	142	162	178
Graduates	1,019	1,000	1,000
Total Cadet Losses	1,161	1,162	1,178
End Strength	4,484	4,491	4,482

MILITARY PERSONNEL, ARMY SECTION 3 SUMMARY OF ENTITLEMENTS BY SUBACTIVITY (IN THOUSANDS OF DOLLARS)

FY2025 ACTUAL		FY2026 ESTIMATE	FY2027 ESTIMATE
Officer	Enlisted	Total	Officer	Enlisted	Total	Officer	Enlisted	Total
1. Basic Pay Basic Pay	9,642,225	17,176,724	26,818,949	9,861,866	18,421,762	28,283,628	10,204,460	19,513,776	29,718,236
2. Retired Pay Accrual
Retired Pay Accrual	2,498,539	4,486,840	6,985,379	2,363,681	4,455,342	6,819,023	2,068,528	3,946,722	6,015,250
3. Thrift Savings Plan (TSP) Matching
Thrift Savings Plan (TSP) Matching	138,181	321,680	459,861	150,563	345,375	495,938	211,328	441,993	653,321
4. Basic Allowance for Housing
With Dependents -Domestic	2,018,765	4,696,331	6,715,096	2,104,322	4,903,823	7,008,145	2,114,206	5,116,308	7,230,514
Without Dependents -Domestic	760,267	1,036,386	1,796,653	778,637	1,082,988	1,861,625	809,406	1,120,727	1,930,133
Partial Allowance for Bachelors -Domestic	284	11,637	11,921	298	12,327	12,625	293	13,036	13,329
BAH Differential -Domestic	109	2,341	2,450	135	2,321	2,456	139	2,626	2,765
With Dependents -Overseas	113,774	129,909	243,683	90,199	103,753	193,952	112,847	136,169	249,016
Without Dependents -Overseas	74,576	68,726	143,302	65,972	57,367	123,339	78,718	71,552	150,270
TOTAL BASIC ALLOWANCE FOR HOUSING	2,967,775	5,945,330	8,913,105	3,039,563	6,162,579	9,202,142	3,115,609	6,460,418	9,576,027
5. Subsistence
Basic Allowance for Subsistence	383,150	0	383,150	384,075	0	384,075	389,987	0	389,987
When Authorized to Mess Separately	0	1,980,441	1,980,441	0	2,003,526	2,003,526	0	2,108,494	2,108,494
BAS II	0	5,433	5,433	0	17,406	17,406	0	5,778	5,778
Less Collections	0	(428,609)	(428,609)	0	(423,349)	(423,349)	0	(460,811)	(460,811)
Subsistence in Kind
Subsistence in Messes	0	765,815	765,815	0	693,077	693,077	0	752,385	752,385
Operational Rations	0	359,424	359,424	0	537,282	537,282	0	429,775	429,775
Augmentation Rations/Other Programs	0	2,247	2,247	0	2,969	2,969	0	1,480	1,480
SUBTOTAL SUBSISTENCE IN KIND	0	1,127,486	1,127,486	0	1,233,328	1,233,328	0	1,183,640	1,183,640
TOTAL SUBSISTENCE	383,150	2,684,751	3,067,901	384,075	2,830,911	3,214,986	389,987	2,837,101	3,227,088
6. Incentive Pay, Hazardous Duty and Aviation Career Flying Duty	75,826	13,440	89,266	67,663	10,631	78,294	64,179	7,201	71,380
Parachute Jumping	13,667	56,970	70,637	13,135	59,247	72,382	12,119	62,702	74,821
Experimental Stress	1,837	276	2,113	1,075	274	1,349	2,166	270	2,436
Demolition Duty	1,914	11,743	13,657	2,027	12,132	14,159	2,300	11,932	14,232
Chemical Munitions	3,844	1,577	5,421	2,941	54	2,995	4,404	60	4,464
Toxic Pesticides	0	0	0	0	7	7	0	1	1
Toxic Fuel/Waste	0	15	15	0	77	77	0	118	118
TOTAL INCENTIVE PAY, HAZARDOUS DUTY AND AVIATION CAREER	97,088	84,021	181,109	86,841	82,422	169,263	85,168	82,284	167,452

MILITARY PERSONNEL, ARMY SECTION 3 SUMMARY OF ENTITLEMENTS BY SUBACTIVITY (IN THOUSANDS OF DOLLARS)

FY2025 ACTUAL		FY2026 ESTIMATE		FY2027 ESTIMATE
Officer	Enlisted	Total	Officer	Enlisted	Total	Officer	Enlisted	Total
7. Special Pays Special Pay
Medical Pay	214,538	0	214,538	193,924	0	193,924	234,084	0	234,084
Dental Pay	43,099	0	43,099	58,621	0	58,621	43,099	0	43,099
Nurse Pay	26,556	0	26,556	43,592	0	43,592	26,556	0	26,556
Optometrists Pay	1,504	0	1,504	1,428	0	1,428	1,504	0	1,504
Veterinarians Pay	6,153	0	6,153	4,151	0	4,151	6,153	0	6,153
Diplomate Pay for Psychologists	6,056	0	6,056	8,371	0	8,371	6,056	0	6,056
Assignment Incentive Pay	21,714	99,214	120,928	25,772	111,445	137,217	27,495	116,468	143,963
Personal Money Allowances for General/Flag Officer	57	0	57	58	0	58	54	0	54
Pharmacy Pay	2,514	0	2,514	1,610	0	1,610	2,514	0	2,514
Physician Assistant	24,070	0	24,070	20,272	0	20,272	24,070	0	24,070
Social Work	3,014	0	3,014	1,881	0	1,881	3,014	0	3,014
Diving Duty Pay	322	1,345	1,667	206	2,062	2,268	193	2,519	2,712
Board Certified Pay Non-Physician Health Care	3,070	0	3,070	3,342	0	3,342	3,070	0	3,070
Hostile Fire Pay	3,813	12,901	16,714	5,075	27,429	32,504	9,305	32,631	41,936
Sea Duty Pay	333	630	963	165	719	884	199	867	1,066
Hardship Duty Pay	19,533	75,741	95,274	10,392	77,178	87,570	10,407	79,904	90,311
Foreign Language Proficiency Pay	15,054	39,002	54,056	9,080	38,295	47,375	12,355	37,119	49,474
Judge Advocate Continuation Pay	5,000	0	5,000	4,909	0	4,909	3,953	0	3,953
Other Special Pay	0	2	2	0	2	2	10,871	22,072	32,943
Continuation Pay	40,357	36,301	76,658	40,709	44,261	84,970	56,496	51,808	108,304
SUBTOTAL SPECIAL PAY	436,757	265,136	701,893	433,558	301,391	734,949	481,448	343,388	824,836
Special Duty Assignment Pay (SDAP)	0	110,423	110,423	0	107,581	107,581	0	112,788	112,788
Reenlistment Bonus	0	389,716	389,716	0	389,747	389,747	0	330,588	330,588
Enlistment Bonus
New Payments	0	225,640	225,640	0	146,690	146,690	0	102,288	102,288
Anniversary	0	133,441	133,441	0	136,810	136,810	0	115,224	115,224
SUBTOTAL ENLISTMENT BONUS	0	359,081	359,081	0	283,500	283,500	0	217,512	217,512
Officer Bonus -Other than Medical	8,550	0	8,550	7,893	0	7,893	8,000	0	8,000
Loan Repayment Program	0	6,331	6,331	0	12,960	12,960	0	11,769	11,769
Aid and Attendance for Catastrophically Injured	0	1,769	1,769	0	3,396	3,396	0	3,349	3,349
TOTAL SPECIAL PAYS	445,307	1,132,456	1,577,763	441,451	1,098,575	1,540,026	489,448	1,019,394	1,508,842

MILITARY PERSONNEL, ARMY SECTION 3 SUMMARY OF ENTITLEMENTS BY SUBACTIVITY (IN THOUSANDS OF DOLLARS)

FY2025 ACTUAL		FY2026 ESTIMATE		FY2027 ESTIMATE
Officer	Enlisted	Total	Officer	Enlisted	Total	Officer	Enlisted	Total
8. Allowance
Overseas Station Allowances
Cost of Living	141,862	328,948	470,810	110,838	312,527	423,365	145,399	301,823	447,222
Temporary Lodging	39,651	35,899	75,550	40,012	47,778	87,790	26,959	46,687	73,646
SUBTOTAL OVERSEAS STATION ALLOWANCES	181,513	364,847	546,360	150,850	360,305	511,155	172,358	348,510	520,868
Clothing Allowances
Initial Issue	0	176,963	176,963	0	145,506	145,506	0	169,373	169,373
Initial Military Allowance	3,307	0	3,307	1,378	0	1,378	3,192	0	3,192
Additional Military Allowance	1,206	0	1,206	1,436	0	1,436	1,854	0	1,854
Maintenance Allowances	0	131,368	131,368	0	124,845	124,845	0	133,570	133,570
Civilian Clothing Allowance	299	0	299	298	0	298	278	0	278
Supplementary Allowances	0	11,300	11,300	0	7,573	7,573	0	11,053	11,053
Other Allowances	0	2,050	2,050	0	4,808	4,808	0	8,303	8,303
SUBTOTAL CLOTHING ALLOWANCES	4,812	321,681	326,493	3,112	282,732	285,844	5,324	322,299	327,623
Family Separation Allowances
FSA -Restricted	11,778	9,787	21,565	4,736	12,890	17,626	4,213	15,008	19,221
FSA -Temporary	15,220	90,683	105,903	13,234	64,991	78,225	16,772	62,832	79,604
SUBTOTAL FAMILY SEPARATION ALLOWANCES	26,998	100,470	127,468	17,970	77,881	95,851	20,985	77,840	98,825
Basic Needs Allowance Payments	0	23	23	0	16,000	16,000	1,987	138,427	140,414
CONUS, Cost-of-Living Allowance	7,225	12,217	19,442	7,262	10,293	17,555	6,493	13,425	19,918
TOTAL ALLOWANCE	220,548	799,238	1,019,786	179,194	747,211	926,405	207,147	900,501	1,107,648
9. Separation Pay
Lump Sum Terminal Leave Payments	60,981	155,508	216,489	39,352	163,669	203,021	42,182	136,065	178,247
Severance Pay, Disability	13,052	126,319	139,371	14,773	143,138	157,911	14,535	140,783	155,318
Separation Pay -Involuntary Half Pay (5%)	0	8,681	8,681	0	7,587	7,587	0	6,644	6,644
Separation Pay -Involuntary Full Pay (10%)	4,896	4,014	8,910	8,071	4,208	12,279	3,937	4,373	8,310
Voluntary Separation Incentive (VSI)	2,686	714	3,400	1,343	357	1,700	713	189	902
TOTAL SEPARATION PAY	81,615	295,236	376,851	63,539	318,959	382,498	61,367	288,054	349,421

MILITARY PERSONNEL, ARMY SECTION 3 SUMMARY OF ENTITLEMENTS BY SUBACTIVITY (IN THOUSANDS OF DOLLARS)

FY2025 ACTUAL		FY2026 ESTIMATE	FY2027 ESTIMATE
Officer	Enlisted	Total	Officer	Enlisted	Total	Officer	Enlisted	Total
10. Social Security Tax Payments Social Security Tax Employer Contribution	737,896	1,303,034	2,040,930	751,357	1,404,593	2,155,950	779,799	1,492,811	2,272,610
11. Permanent Change of Station Travel
Accession Travel	38,322	204,879	243,201	39,126	209,182	248,308	32,093	156,023	188,116
Training Travel	97,610	25,754	123,364	106,327	27,521	133,848	104,182	19,827	124,009
Operational Travel	257,517	456,277	713,794	262,925	465,859	728,784	191,088	353,095	544,183
Rotational Travel To/From Overseas	244,175	462,845	707,020	281,306	523,476	804,782	288,190	520,939	809,129
Separation Travel	68,410	160,871	229,281	74,202	176,618	250,820	76,245	182,458	258,703
Organized Unit Travel	96	301	397	38	186	224	37	184	221
Non-Temporary Storage	8,956	7,594	16,550	9,650	8,072	17,722	9,218	7,776	16,994
Temporary Lodging Expense	22,420	35,441	57,861	24,283	38,268	62,551	19,860	31,175	51,035
TOTAL PERMANENT CHANGE OF STATION TRAVEL	737,506	1,353,962	2,091,468	797,857	1,449,182	2,247,039	720,913	1,271,477	1,992,390
12. Other Military Personnel Costs
Apprehension Deserters,Absentees,Escaped Prisoners	0	108	108	0	144	144	0	113	113
Interest on Uniformed Services Savings Deposits	939	1,245	2,184	707	943	1,650	689	906	1,595
Death Gratuities	6,400	36,200	42,600	6,700	32,600	39,300	6,700	32,600	39,300
Unemployment Compensation Benefits	0	63,541	63,541	0	62,711	62,711	0	63,148	63,148
Adoption Expenses	99	438	537	166	189	355	129	226	355
Partial Dislocation Allowance	68	885	953	97	512	609	68	493	561
Mass Transit Subsidy	5,257	2,413	7,670	3,560	4,350	7,910	3,929	4,004	7,933
ROTC	85,500	0	85,500	77,606	0	77,606	79,963	0	79,963
JROTC	34,660	0	34,660	27,484	0	27,484	32,501	0	32,501
SGLI Extra Hazard Payments	1,200	3,422	4,622	1,011	2,552	3,563	964	2,443	3,407
SGLI Traumatic Injury Payments	60	340	400	100	300	400	60	240	300
TOTAL OTHER MILITARY PERSONNEL COSTS	134,183	108,592	242,775	117,431	104,301	221,732	125,003	104,173	229,176
13. Cadet
Academy Cadets	112,681	0	112,681	115,216	0	115,216	121,063	0	121,063
SUBTOTAL MILITARY PERSONNEL APPROPRIATION	18,196,694	35,691,864	53,888,558	18,352,634	37,421,212	55,773,846	18,579,820	38,358,704	56,938,524

MILITARY PERSONNEL, ARMY
SECTION 3
SUMMARY OF ENTITLEMENTS BY SUBACTIVITY
(IN THOUSANDS OF DOLLARS)
FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
Officer	Enlisted	Total	Officer	Enlisted	Total	Officer	Enlisted	Total
14. Less Reimbursables
Basic Pay	(298,092)	(73,459)	(371,551)	(157,814)	(35,726)	(193,540)	(154,193)	(49,300)	(203,493)
Retired Pay Accrual	(79,292)	(19,540)	(98,832)	(42,230)	(9,431)	(51,661)	(37,161)	(11,881)	(49,042)
Basic Allowance for Housing	(81,727)	(20,718)	(102,445)	(50,886)	(13,411)	(64,297)	(54,610)	(19,640)	(74,250)
Basic Allowance for Subsistence	(9,936)	(5,066)	(15,002)	(7,297)	(3,461)	(10,758)	(6,197)	(4,775)	(10,972)
Subsistence in Kind	0	(29,700)	(29,700)	0	(15,000)	(15,000)	0	(15,000)	(15,000)
Incentive Pay for Hazardous Duty	(4,968)	(1,204)	(6,172)	(1,941)	(260)	(2,201)	(1,872)	(358)	(2,230)
Social Security Tax Employer Contribution	(22,804)	(5,620)	(28,424)	(12,043)	(2,733)	(14,776)	(11,796)	(3,771)	(15,567)
TOTAL LESS REIMBURSABLES	(496,819)	(155,307)	(652,126)	(272,211)	(80,022)	(352,233)	(265,829)	(104,725)	(370,554)
TOTAL DIRECT PROGRAM	17,699,875	35,536,557	53,236,432	18,080,423	37,341,190	55,421,613	18,313,991	38,253,979	56,567,970

MILITARY PERSONNEL, ARMY SECTION 3 ANALYSIS OF APPROPRIATION CHANGES AND SUPPLEMENTAL REQUIREMENTS

(IN THOUSANDS OF DOLLARS)
PRIORITY
MUNITIONS
FY 2026	CONGRES		PRIOR APPROVAL	INTERNAL		PROPOSED
PRESIDENT'S BUDGET	-SIONAL ACTION	AVAILABLE APPN	REPROGRAMMING	REALIGN/REPROGRAM	SUBTOTAL	DD 1415 ACTIONS	FY 2026 REVISED
PAY AND ALLOWANCES OF OFFICERS
BASIC PAY	9,808,246	-72,552	9,735,694	0	0	9,735,694	126,172	9,861,866
RETIRED PAY ACCRUAL	2,371,647	-15,606	2,356,041	0	0	2,356,041	7,640	2,363,681
INCENTIVE PAY FOR HAZARDOUS DUTY	98,549	82	98,631	0	0	98,631	-11,790	86,841
SPECIAL PAY	461,043	0	461,043	0	0	461,043	-27,485	433,558
OFFICER BONUS -OTHER THAN MEDICAL	8,000	0	8,000	0	0	8,000	-107	7,893
BASIC ALLOWANCE FOR HOUSING	3,019,437	163	3,019,600	0	0	3,019,600	19,963	3,039,563
BASIC ALLOWANCE FOR SUBSISTENCE	387,080	-2,358	384,722	-2,865	0	381,857	2,218	384,075
BASIC NEEDS ALLOWANCE PAYMENTS	1,934	0	1,934	0	0	1,934	-1,934	0
OVERSEAS STATION ALLOWANCES	143,748	0	143,748	0	0	143,748	7,102	150,850
CLOTHING ALLOWANCES	4,923	0	4,923	0	0	4,923	-1,811	3,112
FAMILY SEPARATION ALLOWANCES	23,843	0	23,843	0	0	23,843	-5,873	17,970
SEPARATION PAYMENTS SOCIAL SECURITY TAX EMPLOYER	70,868	0	70,868	0	0	70,868	-7,329	63,539
CONTRIBUTION	749,175	-5,574	743,601	0	0	743,601	7,756	751,357
CONUS COST OF LIVING ALLOWANCE	9,892	0	9,892	0	0	9,892	-2,630	7,262
OFFICER-TSP MATCHING	145,363	0	145,363	0	0	145,363	5,200	150,563
TOTAL OBLIGATIONS	17,303,748	-95,845	17,207,903	-2,865	0	17,205,038	117,092	17,322,130
LESS REIMBURSABLES	264,056	8,155	272,211	0	0	272,211	0	272,211
TOTAL PAY AND ALLOWANCES OF OFFICERS
DIRECT OBLIGATIONS	17,039,692	-104,000	16,935,692	-2,865	0	16,932,827	117,092	17,049,919

MILITARY PERSONNEL, ARMY
SECTION 3
ANALYSIS OF APPROPRIATION CHANGES AND SUPPLEMENTAL REQUIREMENTS
(IN THOUSANDS OF DOLLARS)
PRIORITY
MUNITIONS
FY 2026	CONGRES		PRIOR APPROVAL	INTERNAL		PROPOSED
PRESIDENT'S BUDGET	-SIONAL ACTION	AVAILABLE APPN	REPROGRAMMING	REALIGN/REPROGRAM	SUBTOTAL	DD 1415 ACTIONS	FY 2026 REVISED
PAY AND ALLOWANCES OF ENLISTED
BASIC PAY	18,145,251	-153,600	17,991,651	0	0	17,991,651	430,111	18,421,762
RETIRED PAY ACCRUAL	4,389,510	-34,700	4,354,810	0	0	4,354,810	100,532	4,455,342
INCENTIVE PAY FOR HAZARDOUS DUTY	85,543	0	85,543	0	0	85,543	-3,121	82,422
SPECIAL PAY	374,645	0	374,645	0	0	374,645	-73,254	301,391
SPECIAL DUTY ASSIGNMENT PAY (SDAP)	112,384	0	112,384	0	0	112,384	-4,803	107,581
REENLISTMENT BONUS	389,747	0	389,747	0	0	389,747	0	389,747
ENLISTMENT BONUS	283,500	0	283,500	0	0	283,500	0	283,500
BASIC ALLOWANCE FOR HOUSING	6,105,810	0	6,105,810	0	0	6,105,810	56,769	6,162,579
AID AND ATTENDANCE FOR
CATASTROPHICALLY INJURED	610	0	610	0	0	610	2,786	3,396
LOAN REPAYMENT PROGRAM	6,200	0	6,200	0	0	6,200	6,760	12,960
BASIC NEEDS ALLOWANCE PAYMENTS	134,645	0	134,645	0	0	134,645	-118,645	16,000
OVERSEAS STATION ALLOWANCES	232,587	0	232,587	0	0	232,587	127,718	360,305
CLOTHING ALLOWANCES	354,674	0	354,674	0	0	354,674	-71,942	282,732
FAMILY SEPARATION ALLOWANCES	66,686	0	66,686	0	0	66,686	11,195	77,881
SEPARATION PAYMENTS SOCIAL SECURITY TAX EMPLOYER	304,740	0	304,740	0	0	304,740	14,219	318,959
CONTRIBUTION	1,388,112	-11,700	1,376,412	0	0	1,376,412	28,181	1,404,593
CONUS COST OF LIVING ALLOWANCE	11,743	0	11,743	0	0	11,743	-1,450	10,293
ENLISTED-TSP MATCHING	361,497	0	361,497	0	0	361,497	-16,122	345,375
TOTAL OBLIGATIONS	32,747,884	-200,000	32,547,884	0	0	32,547,884	488,934	33,036,818
LESS REIMBURSABLES	61,561	0	61,561	0	0	61,561	0	61,561
TOTAL PAY AND ALLOWANCES OF ENLISTED
DIRECT OBLIGATIONS	32,686,323	-200,000	32,486,323	0	0	32,486,323	488,934	32,975,257
PAY AND ALLOWANCES OF CADETS
ACADEMY CADETS	115,749	0	115,749	0	0	115,749	-533	115,216
TOTAL PAY AND ALLOWANCES OF CADETS
DIRECT OBLIGATIONS	115,749	0	115,749	0	0	115,749	-533	115,216

MILITARY PERSONNEL, ARMY SECTION 3
ANALYSIS OF APPROPRIATION CHANGES AND SUPPLEMENTAL REQUIREMENTS (IN THOUSANDS OF DOLLARS)
FY 2026 PRESIDENT'S BUDGET	CONGRES -SIONAL ACTION	AVAILABLE APPN	PRIORITY MUNITIONS PRIOR APPROVAL REPROGRAMMING	INTERNAL REALIGN/REPROGRAM	SUBTOTAL	PROPOSED DD 1415 ACTIONS	FY 2026 REVISED

SUBSISTENCE OF ENLISTED PERSONNEL
BASIC ALLOWANCE FOR SUBSISTENCE	1,597,959	-19,713	1,578,246	-12,030	0	1,566,216	31,367	1,597,583
SUBSISTENCE IN KIND	1,084,824	0	1,084,824	0	0	1,084,824	148,504	1,233,328
TOTAL OBLIGATIONS	2,682,783	-19,713	2,663,070	-12,030	0	2,651,040	179,871	2,830,911
LESS REIMBURSABLES	18,461	0	18,461	0	0	18,461	0	18,461
TOTAL SUBSISTENCE OF ENLISTED
PERSONNEL DIRECT OBLIGATIONS	2,664,322	-19,713	2,644,609	-12,030	0	2,632,579	179,871	2,812,450
PERMANENT CHANGE OF STATION TRAVEL
ACCESSION TRAVEL	186,636	0	186,636	0	0	186,636	61,672	248,308
TRAINING TRAVEL	225,733	0	225,733	0	0	225,733	-91,885	133,848
OPERATIONAL TRAVEL	695,806	0	695,806	0	0	695,806	32,978	728,784
ROTATIONAL TRAVEL TO/FROM OVERSEAS	704,704	0	704,704	0	0	704,704	100,078	804,782
SEPARATION TRAVEL	237,225	0	237,225	0	0	237,225	13,595	250,820
ORGANIZED UNIT TRAVEL	124	0	124	0	0	124	100	224
NON-TEMPORARY STORAGE	13,752	0	13,752	0	0	13,752	3,970	17,722
TEMPORARY LODGING EXPENSE	66,169	0	66,169	0	0	66,169	-3,618	62,551
TOTAL PERMANENT CHANGE OF STATION
TRAVEL DIRECT OBLIGATIONS	2,130,149	0	2,130,149	0	0	2,130,149	116,890	2,247,039

MILITARY PERSONNEL, ARMY SECTION 3
ANALYSIS OF APPROPRIATION CHANGES AND SUPPLEMENTAL REQUIREMENTS (IN THOUSANDS OF DOLLARS)
FY 2026 PRESIDENT'S BUDGET	CONGRES -SIONAL ACTION	AVAILABLE APPN	PRIORITY MUNITIONS PRIOR APPROVAL REPROGRAMMING	INTERNAL REALIGN/REPROGRAM	SUBTOTAL	PROPOSED DD 1415 ACTIONS	FY 2026 REVISED

OTHER MILITARY PERSONNEL COSTS
APPREHENSION
DESERTERS,ABSENTEES,ESCAPED PRISONERS	143	0	143	0	0	143	1	144
INTEREST ON UNIFORMED SERVICES
SAVINGS DEPOSITS	2,118	0	2,118	0	0	2,118	-468	1,650
DEATH GRATUITIES	38,300	0	38,300	0	0	38,300	1,000	39,300
UNEMPLOYMENT COMPENSATION BENEFITS	64,215	0	64,215	0	0	64,215	-1,504	62,711
ADOPTION EXPENSES	438	0	438	0	0	438	-83	355
PARTIAL DISLOCATION ALLOWANCE	635	0	635	0	0	635	-26	609
MASS TRANSIT SUBSIDY	10,205	0	10,205	0	0	10,205	-2,295	7,910
ROTC	77,606	0	77,606	0	0	77,606	0	77,606
JROTC	27,484	0	27,484	0	0	27,484	0	27,484
SGLI EXTRA HAZARD PAYMENTS	4,300	0	4,300	0	0	4,300	-737	3,563
SGLI TRAUMATIC INJURY PAYMENTS	400	0	400	0	0	400	0	400
TOTAL OTHER MILITARY PERSONNEL COSTS
DIRECT OBLIGATIONS	225,844	0	225,844	0	0	225,844	-4,112	221,732
TOTAL DIRECT OBLIGATIONS	54,862,079	-323,713	54,538,366	-14,895	0	54,523,471	898,142	55,421,613

MILITARY PERSONNEL, ARMY SECTION 3 SCHEDULE OF INCREASES AND DECREASES SCHEDULE OF INCREASES AND DECREASES -SUMMARY (IN THOUSANDS OF DOLLARS)

	BA1	BA2	BA3	BA4	BA5	BA6	Total
FY2026 Direct Program	17,049,919	32,975,257	115,216	2,812,450	2,247,039	221,732	55,421,613
Increases Pricing:
Basic Pay increase due to the annualization of the 3.98% pay raise, effective 1 January 2026	90,498	143,412	713	0	0	0	234,623
Basic Pay increase due to the annualization of the 5.45% (W1-O3) and 4.7% (O4+) pay raise, effective 1 January 2027	518,815	0	0	0	0	0	518,815
Retired Pay Accrual increase due to the annualization of the 3.98% pay raise, effective 1 January 2026	21,862	34,667	0	0	0	0	56,529
Retired Pay Accrual increase due to the annualization of the 5.45% (W1-O3) and 4.7% (O4+) pay raise, effective 1 January 2027	125,335	0	0	0	0	0	125,335
Basic Allowance for Housing increase due to the annualization of the housing cost growth of 4.0% housing inflation rates, effective 1 January 2026	32,581	41,024	0	0	0	0	73,605
Basic Allowance for Housing increase due to the annualization of the housing cost growth of 3.9% housing inflation rates, effective 1 January 2027	101,407	127,686	0	0	0	0	229,093
Basic Allowance for Subsistence increase due to the annualization of the 2.4% subsistence inflation rate, effective 1 January 2026	2,829	0	198	0	0	0	3,027
Basic Allowance for Subsistence increase due to the annualization of the 3.4% subsistence inflation rate, effective 1 January 2027	8,765	0	841	0	0	0	9,606
Overseas Station Allowance -COLA increase due to the annualization of the 3.98% pay raise, effective 1 January 2026	980	1,474	0	0	0	0	2,454
Overseas Station Allowance -COLA increase due to the annualization of the 5.45% (W1-O3) and 4.7% (O4+) pay raise, effective 1 January 2027	4,206	0	0	0	0	0	4,206
Separation Pay increase due to the annualization of the 3.98% pay raise, effective 1 January 2026	670	2,434	0	0	0	0	3,104
Separation Pay increase due to the annualization of the 5.45% (W1-O3) and 4.7% (O4+) pay raise, effective 1 January 2027	3,839	0	0	0	0	0	3,839
CONUS COLA increase due to pay raise	176	0	0	0	0	0	176
FICA increase due to the annualization of the 3.98% pay raise, effective 1 January 2026	6,912	10,971	55	0	0	0	17,938
FICA increase due to the annualization of the 5.45% (W1-O3) and 4.7% (O4+) pay raise, effective 1 January 2027	39,627	0	0	0	0	0	39,627
TSP Matching increase due to pay raise	60,765	62,356	0	0	0	0	123,121
Basic Needs Allowance increase due to changes rate	1,987	0	0	0	0	0	1,987
Overseas Station Allowance -COLA increase due to foreign currency exchange rates	10,987	20,564	0	0	0	0	31,551
Basic Pay increase due to the annualization of the 6.2% (E1-E5) and 5.45% (E6+) pay raise, effective 1 January 2027	0	822,166	0	0	0	0	822,166
Retired Pay Accrual increase due to the annualization of the 6.2% (E1-E5) and 5.45% (E6+) pay raise, effective 1 January 2027	0	198,742	0	0	0	0	198,742
Overseas Station Allowance -COLA increase due to the annualization of the 6.2% (E1-E5) and 5.45% (E6+) pay raise, effective 1 January 2027	0	8,453	0	0	0	0	8,453
CONUS COLA increase due to rate changes	0	1,029	0	0	0	0	1,029
Clothing increase due to rate changes	0	7,448	0	0	0	0	7,448
Separation Pay increase due to the annualization of the 6.2% (E1-E5) and 5.45% (E6+) pay raise, effective 1 January 2027	0	13,953	0	0	0	0	13,953

MILITARY PERSONNEL, ARMY SECTION 3 SCHEDULE OF INCREASES AND DECREASES SCHEDULE OF INCREASES AND DECREASES -SUMMARY (IN THOUSANDS OF DOLLARS)

FICA increase due to the annualization of the 6.2% (E1-E5) and 5.45% (E6+) pay raise, effective 1 January 2027	0	62,896	0	0	0	0	62,896
Basic Needs Allowance due to rate changes	0	122,427	0	0	0	0	122,427
Basic Pay increase due to the annualization of the 6.2% pay raise, effective 1 January 2027	0	0	3,942	0	0	0	3,942

MILITARY PERSONNEL, ARMY SECTION 3 SCHEDULE OF INCREASES AND DECREASES SCHEDULE OF INCREASES AND DECREASES -SUMMARY (IN THOUSANDS OF DOLLARS)

	BA1	BA2	BA3	BA4	BA5	BA6	Total
FICA increase due to the annualization of the 6.2% pay raise, effective 1 January 2027	0	0	306	0	0	0	306
Basic Allowance for Subsistence increase due to the annualization of the 2.4% subsistence inflation rate, effective 1 January 2025	0	0	0	6,810	0	0	6,810
Basic Allowance for Subsistence increase due to the annualization of the 3.4% subsistence inflation rate, effective 1 January 2026	0	0	0	21,100	0	0	21,100
Price increase in Subsistence in Messes, due to dining facility cost inflation	0	0	0	16,974	0	0	16,974
Accessions moves increase due to change in projected execution rates	0	0	0	0	3,919	0	3,919
Training moves increase due to change in projected execution rates	0	0	0	0	4,740	0	4,740
Operational moves increase due to change in projected execution rates	0	0	0	0	14,612	0	14,612
Rotational moves increase due to change in projected execution rates	0	0	0	0	14,799	0	14,799
Separation moves increase due to change in projected execution rates	0	0	0	0	4,982	0	4,982
Unit moves increase due to change in projected execution rates	0	0	0	0	3	0	3
Non-Temporary Storage moves increase due to change in projected execution rates	0	0	0	0	289	0	289
Temporary Lodging Expense moves increase due to change in projected execution rates	0	0	0	0	1,390	0	1,390
Apprehension of Deserters, Absentees, and Escaped Prisoners increase due to rate change	0	0	0	0	0	3	3
Adoption Expenses increase due to anticipated increase in average costs driven by inflation	0	0	0	0	0	9	9
Mass Transit Subsidy increase due to change in inflation rate	0	0	0	0	0	214	214
Total Increases Pricing	1,032,241	1,681,702	6,055	44,884	44,734	226	2,809,842
Increases Program:
Basic Pay increase due to man-year growth / grade structure	0	112,862	0	0	0	0	112,862
Overseas Station Allowance increase due to changes in the number of Soldiers expected to receive allowance	5,335	0	0	0	0	0	5,335
Clothing increase due to changes in the of Soldiers expected to receive allowance	2,212	0	0	0	0	0	2,212
Family Separation Allowance increase due to changes in the number of Soldiers expected to receive allowance	3,015	0	0	0	0	0	3,015
Special Pay increase due to changes in the number of Soldiers expected to receive pay	47,972	76,258	0	0	0	0	124,230
Officer Bonus increase due to changes in the number of Soldiers expected to receive pay	107	0	0	0	0	0	107
Special Duty Assignment Pay increase due to changes in the number of Soldiers expected to receive pay	0	5,207	0	0	0	0	5,207
Clothing increase due to changes in the number of Soldiers expected to receive allowance	0	32,119	0	0	0	0	32,119
Basic Allowance for Housing increase due to man-year / grade structure growth	0	122,900	0	0	0	0	122,900
CONUS COLA increase due to changes in the number of Soldiers expected to receive allowance	0	2,103	0	0	0	0	2,103
FICA increase due to man-year / grade structure growth	0	13,313	0	0	0	0	13,313
Basic Allowance for Subsistence increase due to man-year estimate	0	0	0	26,654	0	0	26,654
Basic Allowance for Subsistence increase due to realigning BA4 requirements to BA2	0	1,648,686	0	0	0	0	1,648,686

MILITARY PERSONNEL, ARMY SECTION 3 SCHEDULE OF INCREASES AND DECREASES SCHEDULE OF INCREASES AND DECREASES -SUMMARY (IN THOUSANDS OF DOLLARS)

	BA1	BA2	BA3	BA4	BA5	BA6	Total
Subsistence in Kind increase due to realigning BA4 requirements to BA2	0	1,168,640	0	0	0	0	1,168,640
Separation travel increase due to change in number of moves	0	0	0	0	2,901	0	2,901
ROTC increase due to change in number of program participants	0	0	0	0	0	2,357	2,357
JROTC increase due to change in number of program participants	0	0	0	0	0	5,017	5,017
Unemployment Benefits increase due to program utilization	0	0	0	0	0	437	437
Total Increases Program	58,641	3,182,088	0	26,654	2,901	7,811	3,278,095
Total Increases	1,090,882	4,863,790	6,055	71,538	47,635	8,037	6,087,937
Decreases Pricing:
Retired Pay Accrual decrease due to changes in the Normal Cost Percentage rate	(373,743)	(520,303)	0	0	0	0	(894,046)
Interest on Uniformed Services Savings Deposits decrease due to rate change	0	0	0	0	0	(55)	(55)
SGLI Traumatic Injury Payments due to anticipated utilization	0	0	0	0	0	(100)	(100)
SGLI Extra Hazard Payments	0	0	0	0	0	(156)	(156)
Partial Dislocation Allowance decrease due to anticipated number of Soldiers receiving benefit	0	0	0	0	0	(48)	(48)
Total Decreases Pricing	(373,743)	(520,303)	0	0	0	(359)	(894,405)
Decreases Program:
Basic Pay decreases due to man-year reduction / grade structure	(263,098)	0	0	0	0	0	(263,098)
Retired Pay Accrual decrease due to man-year reduction / grade structure	(63,538)	0	0	0	0	0	(63,538)
Incentive Pay decrease due to changes in the number of Soldiers expected to receive pay	(1,686)	(236)	0	0	0	0	(1,922)
Basic Allowance for Housing decrease due to man-year reduction / grade structure	(60,687)	0	0	0	0	0	(60,687)
Overseas Station Allowance decrease due to changes in the number of Soldiers expected to receive allowance	0	(42,286)	0	0	0	0	(42,286)
Retired Pay Accrual decrease due to man-year growth / grade restructure	0	(224,176)	0	0	0	0	(224,176)
Basic Allowance for Subsistence decrease due to man-year reduction / grade structure	(5,561)	0	0	0	0	0	(5,561)
Enlistment Bonus decrease due to changes in the number of Soldiers expected to receive pay	0	(65,988)	0	0	0	0	(65,988)
Separation Pay decrease due to changes in the number of Soldiers expected to receive allowance	(6,681)	(47,292)	0	0	0	0	(53,973)
CONUS COLA decrease due to changes in the number of Soldiers expected to receive allowance	(945)	0	0	0	0	0	(945)
FICA decrease due to man-year reduction / grade structure	(17,850)	0	0	0	0	0	(17,850)
Family Separation Allowance decrease due to changes in the number of Soldiers expected to receive allowance	0	(40)	0	0	0	0	(40)
Aid and Attendance Allowance for the Catastrophically Injured decrease due to allowance utilization	0	(47)	0	0	0	0	(47)
Reenlistment Bonus decrease due to changes in the number of Soldiers expected to receive pay	0	(59,159)	0	0	0	0	(59,159)
Basic Pay decrease due to man-year estimate	0	0	(138)	0	0	0	(138)

MILITARY PERSONNEL, ARMY SECTION 3 SCHEDULE OF INCREASES AND DECREASES SCHEDULE OF INCREASES AND DECREASES -SUMMARY (IN THOUSANDS OF DOLLARS)

	BA1	BA2	BA3	BA4	BA5	BA6	Total
Subsistence decrease due to man-year reduction	0	0	(59)	0	0	0	(59)
FICA decrease due to man-year increase	0	0	(11)	0	0	0	(11)
Loan Repayment Program decrease due to changes in the number of Soldiers expected to receive pay	0	(1,191)	0	0	0	0	(1,191)
Basic Allowance for Subsistence decrease due to realigning BA4 requirements to BA2	0	0	0	(1,648,686)	0	0	(1,648,686)
Subsistence in Kind decrease due to realigning BA4 requirements to BA2	0	0	0	(1,168,640)	0	0	(1,168,640)
Substance in Kind decrease due to projection estimate	0	0	0	(66,662)	0	0	(66,662)
Accession travel decreases due to change in number of moves	0	0	0	0	(64,111)	0	(64,111)
Training travel decrease due to change in number of moves	0	0	0	0	(14,579)	0	(14,579)
Operational travel decrease due to change in number of moves	0	0	0	0	(199,213)	0	(199,213)
Rotational travel decrease due to change in number of moves	0	0	0	0	(10,452)	0	(10,452)
Temporary Lodging Expense decreases due to change in number of moves	0	0	0	0	(12,906)	0	(12,906)
Non-Temporary Storage decrease due to change in number of moves	0	0	0	0	(1,017)	0	(1,017)
Unit travel decrease due to change in number of moves	0	0	0	0	(6)	0	(6)
Apprehension of Deserters, Absentees, and Escaped Prisoners decrease due to projected requirements	0	0	0	0	0	(34)	(34)
Adoption Expenses decrease due to projected requirements	0	0	0	0	0	(9)	(9)
Mass Transit Subsidy decrease due to number of Soldiers receiving benefit	0	0	0	0	0	(191)	(191)
Total Decreases Program	(420,046)	(440,415)	(208)	(2,883,988)	(302,284)	(234)	(4,047,175)
Total Decreases	(793,789)	(960,718)	(208)	(2,883,988)	(302,284)	(593)	(4,941,580)
FY2027 Direct Program	17,347,012	36,878,329	121,063	0	1,992,390	229,176	56,567,970

SECTION 4 DETAIL OF MILITARY PERSONNEL ENTITLEMENTS

MILITARY PERSONNEL, ARMY
SECTION 4
PAY AND ALLOWANCES OF OFFICERS
SCHEDULE OF INCREASES AND DECREASES -OFFICERS
(IN THOUSANDS OF DOLLARS)
FY2026 Direct Program			17,049,919
Increases Pricing:
	Basic Pay increase due to the annualization of the 3.98% pay raise, effective 1 January 2026	90,498
	Basic Pay increase due to the annualization of the 5.45% (W1-O3) and 4.7% (O4+) pay raise, effective 1 January 2027	518,815
	Retired Pay Accrual increase due to the annualization of the 3.98% pay raise, effective 1 January 2026	21,862
	Retired Pay Accrual increase due to the annualization of the 5.45% (W1-O3) and 4.7% (O4+) pay raise, effective 1 January 2027	125,335
	Basic Allowance for Housing increase due to the annualization of the housing cost growth of 4.0% housing inflation rates, effective 1 January 2026	32,581
	Basic Allowance for Housing increase due to the annualization of the housing cost growth of 3.9% housing inflation rates, effective 1 January 2027	101,407
	Basic Allowance for Subsistence increase due to the annualization of the 2.4% subsistence inflation rate, effective 1 January 2026	2,829
	Basic Allowance for Subsistence increase due to the annualization of the 3.4% subsistence inflation rate, effective 1 January 2027	8,765
	Overseas Station Allowance -COLA increase due to the annualization of the 3.98% pay raise, effective 1 January 2026	980
	Overseas Station Allowance -COLA increase due to the annualization of the 5.45% (W1-O3) and 4.7% (O4+) pay raise, effective 1 January 2027	4,206
	Separation Pay increase due to the annualization of the 3.98% pay raise, effective 1 January 2026	670
	Separation Pay increase due to the annualization of the 5.45% (W1-O3) and 4.7% (O4+) pay raise, effective 1 January 2027	3,839
	CONUS COLA increase due to pay raise	176
	FICA increase due to the annualization of the 3.98% pay raise, effective 1 January 2026	6,912
	FICA increase due to the annualization of the 5.45% (W1-O3) and 4.7% (O4+) pay raise, effective 1 January 2027	39,627
	TSP Matching increase due to pay raise	60,765
	Basic Needs Allowance increase due to changes rate	1,987
	Overseas Station Allowance -COLA increase due to foreign currency exchange rates	10,987
Total Increases Pricing			1,032,241
Increases Program:
	Overseas Station Allowance increase due to changes in the number of Soldiers expected to receive allowance	5,335
	Clothing increase due to changes in the of Soldiers expected to receive allowance	2,212
	Family Separation Allowance increase due to changes in the number of Soldiers expected to receive allowance	3,015
	Special Pay increase due to changes in the number of Soldiers expected to receive pay	47,972
	Officer Bonus increase due to changes in the number of Soldiers expected to receive pay	107
Total Increases Program			58,641
Total Increases			1,090,882
Decreases Pricing:
	Retired Pay Accrual decrease due to changes in the Normal Cost Percentage rate	(373,743)
Total Decreases Pricing			(373,743)

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS SCHEDULE OF INCREASES AND DECREASES -OFFICERS (IN THOUSANDS OF DOLLARS)

Decreases Program:

Basic Pay decreases due to man-year reduction / grade structure	(263,098)
Retired Pay Accrual decrease due to man-year reduction / grade structure	(63,538)
Incentive Pay decrease due to changes in the number of Soldiers expected to receive pay	(1,686)
Basic Allowance for Housing decrease due to man-year reduction / grade structure	(60,687)
Basic Allowance for Subsistence decrease due to man-year reduction / grade structure	(5,561)
Separation Pay decrease due to changes in the number of Soldiers expected to receive allowance	(6,681)
CONUS COLA decrease due to changes in the number of Soldiers expected to receive allowance	(945)
FICA decrease due to man-year reduction / grade structure	(17,850)
Total Decreases Program		(420,046)
Total Decreases		(793,789)
FY2027 Direct Program		17,347,012

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS BASIC PAY -OFFICER

PROJECT:	BASIC PAY -OFFICER		FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$10,204,460 $9,861,866 $9,642,225
		PART I -PURPOSE AND SCOPE

Basic Pay provides compensation and length of service pay increments for active component officer personnel under provisions of 37 U.S.C. 201, 203, 204, 205, and 1009. Basic pay also provides compensation of reserve component officer personnel on active duty status under provisions of 10 U.S.C. 12301, 12302 and 12304b.

PART II -JUSTIFICATION OF FUNDS REQUESTED

Basic pay is determined by multiplying the projected average number of personnel by grade and the estimated average annual rate, including length of service increments, for each grade.

The FY 2027 rates were built by applying inflation assumptions to FY 2025 average basic pay rates. The basic pay rates reflect a 3.8% pay raise (3.98% annualized), effective 1 January 2026 and a 5%;6% pay raise (4.7;5.45% annualized), effective 1 January 2027.

There is a +$346.2 million increase in basic pay requirement between FY 2026 and FY 2027. The total requirement change is due to:

(1) Price increase due to the 3.8% pay raise, effective 1 January 2026: +$90.5 million

(2) Price increase due to the 5%;6% pay raise, effective 1 January 2027: +$518.8 million

(3) Program decrease due to man-year reduction / grade structure: -$263.1 million Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS BASIC PAY -OFFICER (IN THOUSANDS OF DOLLARS)

FY2025 ACTUAL AVERAGE NUMBER RATE AMOUNT	FY2026 ESTIMATE AVERAGE NUMBER RATE AMOUNT	FY2027 ESTIMATE AVERAGE NUMBER RATE AMOUNT
BASIC PAY -OFFICER
OFFICER-ACTIVE DUTY GENERAL LIEUTENANT GENERAL MAJOR GENERAL BRIGADIER GENERAL COLONEL LIEUTENANT COLONEL MAJOR CAPTAIN 1ST LIEUTENANT 2ND LIEUTENANT SUBTOTAL OFFICER-ACTIVE DUTY	11 55 115 161 3,902 9,312 16,953 28,651 14,209 8,404 81,773	$224,750 $224,750 $223,843 $208,242 $177,878 $142,098 $119,003 $93,617 $69,623 $50,458	2,697 12,361 25,742 33,527 694,079 1,323,213 2,017,450 2,682,225 989,277 424,046 8,204,617	9 53 98 157 3,718 9,090 16,442 29,092 13,615 8,135 80,409	$225,700 $225,700 $225,694 $213,490 $184,467 $147,546 $123,517 $97,143 $72,091 $52,248	2,031 11,736 22,118 33,518 685,848 1,341,193 2,030,862 2,826,087 981,516 425,036 8,359,945	9 54 102 162 3,662 9,183 16,519 29,052 12,861 7,955 79,559	$229,255 $229,255 $229,255 $217,716 $187,806 $150,229 $126,657 $102,262 $75,913 $54,981	2,063 12,380 23,384 35,270 687,744 1,379,551 2,092,244 2,970,915 976,319 437,370 8,617,240
OFFICER-WARRANT ACTIVE WARRANT OFFICER (W-5) WARRANT OFFICER (W-4) WARRANT OFFICER (W-3) WARRANT OFFICER (W-2) WARRANT OFFICER (W-1) SUBTOTAL OFFICER-WARRANT ACTIVE	571 1,716 3,376 6,809 4,298 16,770	$137,292 $117,032 $96,685 $79,888 $67,014	78,394 200,827 326,407 543,955 288,025 1,437,608	551 1,554 3,440 7,223 4,190 16,958	$141,550 $121,575 $100,398 $82,856 $69,490	77,994 188,927 345,370 598,467 291,163 1,501,921	559 1,497 3,650 7,275 4,200 17,181	$147,948 $127,576 $105,568 $85,412 $73,057	82,703 190,982 385,323 621,374 306,838 1,587,220
TOTAL BASIC PAY -OFFICER	98,543	9,642,225	97,367	9,861,866	96,740	10,204,460

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS RETIRED PAY ACCRUAL-OFFICER

PROJECT:	RETIRED PAY ACCRUAL-OFFICER		FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$2,068,528 $2,363,681 $2,498,539
		PART I -PURPOSE AND SCOPE

Retired Pay Accrual provides payment to the Department of Defense Military Retirement Fund in accordance with 10 U.S.C. 74.

PART II -JUSTIFICATION OF FUNDS REQUESTED

The Retired Pay Accrual (RPA) budget estimate is a product of the Department of Defense Retirement Board of Actuary approved Normal Cost Percentage (NCP) and the total amount of basic pay expected to be paid during the fiscal year to members of the Active Army. The approved NCP rates for FY 2026 are 24.3% (Active Component (AC) full-time) and 22.6% (Reserve Component (RC) part-time). The rates for FY 2027 are 20.2% for (AC full-time) and 19.1% (RC part-time).

There is a -$290.1 million decrease in the RPA requirement between FY 2026 and FY 2027. The total requirement change is due to:

(1) Price increase due to the 3.8% pay raise (3.98% annualized), effective 1 January 2026: +$21.9 million

(2) Price increase due to the 5%;6% pay raise (4.7%;5.45% annualized), effective 1 January 2027: +$125.3 million

(3) Price decrease due to reduction in the Normal Cost Percentage (NCP) AC full-time rate, from 24.3% to 20.2% and PC part-time rate, from 22.6% to 19.1%: $254.8 million

(4) Program decrease due to man-year reduction / changes in grade structure: -$182.5 million Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS RETIRED PAY ACCRUAL-OFFICER (IN THOUSANDS OF DOLLARS)
FY2025 ACTUAL AVERAGE NUMBER RATE AMOUNT	FY2026 ESTIMATE AVERAGE NUMBER RATE AMOUNT	FY2027 ESTIMATE AVERAGE NUMBER RATE AMOUNT
RETIRED PAY ACCRUAL-OFFICER OFFICER RETIRED PAY ACCRUAL OFFICER RETIRED PAY ACCRUAL-RC ONLY	92,102 6,441	$25,474 $23,648	2,346,224 152,315	91,894 5,473	$24,359 $22,889	2,238,412 125,269	92,026 4,714	$21,445 $20,153	1,973,527 95,001
TOTAL RETIRED PAY ACCRUAL-OFFICER	98,543		2,498,539	97,367		2,363,681	96,740		2,068,528

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS OFFICER-TSP MATCHING

PROJECT:	OFFICER-TSP MATCHING		FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$211,328 $150,563 $138,181
		PART I -PURPOSE AND SCOPE

The National Defense Authorization Act (NDAA) 2016, Public Law 114-92, Section 632(2), authorized the Secretary to make contributions to the Thrift Savings Fund (TSP), in accordance with the section 8432 for the benefit of the member who falls under the new modernized requirements system. Automatic contributions of one-percent of basic pay for the benefit of the member will begin on or after the day that is 60 days after the date the member enters a uniformed service, or on or after the date the member elects the new modernized retirement system. Once the member either reaches two years and one day after first entering uniformed service, or elects the new retirement system, the Service will provide matching contributions of no more than five percent of the member's basic pay. The matching will continue until the member completes 26 years of service.

PART II -JUSTIFICATION OF FUNDS REQUESTED

The amount the Service contributes is based on the percentage of basic pay the member elects to contribute to the Thrift Savings Fund. The Services began making automatic and matching TSP contributions payments in FY 2018 pursuant to the 1 January 2018 effective date of the modernized retirement system.

There is a +$61.0 million increase in the TSP Matching requirement between FY 2026 and FY 2027. This change in requirement is based on basic pay raise along with increased participation assumptions as more Soldiers enter the blended retirement system (BRS) program in early implementation years.

Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS OFFICER-TSP MATCHING (IN THOUSANDS OF DOLLARS)
OFF TSP MATCHING	FY2025 ACTUAL AMOUNT 138,181	FY2026 ESTIMATE AMOUNT 150,563	FY2027 ESTIMATE AMOUNT 211,328

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS INCENTIVE PAY FOR HAZARDOUS DUTY -OFFICER

PROJECT:	INCENTIVE PAY FOR HAZARDOUS DUTY -OFFICER	FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$85,168 $86,841 $97,088
	PART I -PURPOSE AND SCOPE

The funds requested will provide pay to officers under provisions of 37 U.S.C. 351 and 334 for these types of duty:

Flight Crew Member/Non-Crew Member (Non-rated) -for Hazardous Duty -Paid to officers assigned to a position that requires at least four hours of flight each month. Non-crew members perform duties directly related to the in-flight mission of the aircraft, e.g., ground liaison officers, aviation maintenance technicians, or aero medical physician's assistants. The duties performed by crew members are essential to the mission of the aircraft, e.g., aerial observers and airborne electrical equipment sensor operators. (37 U.S.C. 351(a)(2)). Payments are authorized up to $250 per month.

Aviation Bonus (AvB) -Paid to officers as a financial incentive to retain qualified experienced aviators. Payment may not exceed $50,000 for each 12-month period of obligated service. (37 U.S.C 334(b))

Aviation Incentive Pay (AvIP) -Paid to officers as a financial incentive for members to serve as military aviators throughout their military career as prescribed by the Aviation Career Incentive Act of 1974. Payment shall be paid at a monthly rate not to exceed $1,500 per month. (37 U.S.C. 334(a))

Parachute Jumping -Paid to officers assigned to a permanent parachute position or airborne unit which requires parachute jumping as an essential part of military duty, while undergoing related training, or performing short-term parachute duty. Continuous payment of parachute duty pay requires at least one parachute jump every three months. Payment is $150 per month for regular jumps. Members who perform parachute jumping at high altitudes with low openings (HALO) as an essential part of duty are entitled to $225 per month. (37 U.S.C. 301(a)(3))

Experimental Stress (Inside Observer or Test Subject Duty) -Paid to officers serving in duties involving an unusually high level of physiological or other stress; specifically (a) duty inside a high (hyperbaric) or low (altitude) pressure chamber, (b) duty as a human acceleration/deceleration test subject, and (c) duty as a human test subject in thermal stress experiments. Payment is $150 per month. (37 U.S.C. 351(a)(2))

Demolition Duty Pay -Paid to officers performing duties involving demolition of explosives as a primary part of duty. Demolition Duty pay is also given to soldiers who are training for such duty. Payment is $150 per month. (37 U.S.C. 351(a)(2))

Toxic Pesticides -Paid to officers for duty involving exposure to toxic fuels and laboratory work that utilizes live dangerous viruses or bacteria. Payment is $150 per month. (37 U.S.C. 351(a)(2))

PART II -JUSTIFICATION OF FUNDS REQUESTED

The incentive pay budget estimate is based on the projected average number of officers eligible for each type of incentive pay and the statutory rate.

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS INCENTIVE PAY FOR HAZARDOUS DUTY -OFFICER

Effective 1 October 2025, the Army will increase the monthly rate for Hazardous Duty Incentive Pay for parachute duty from $150 to $200 (annual rate is $1,800 to $2,400). The budget request reflects this change.

There is a -$1.7 million decrease in the requirement between FY 2026 and FY 2027 primarily due to a reduction in overall Officer strength.

Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS INCENTIVE PAY FOR HAZARDOUS DUTY -OFFICER (IN THOUSANDS OF DOLLARS)

FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
AVERAGE	AVERAGE	AVERAGE
NUMBER	RATE	AMOUNT	NUMBER	RATE	AMOUNT	NUMBER	RATE	AMOUNT
INCENTIVE PAY FOR HAZARDOUS DUTY -OFFICER
FLYING DUTY -OFFICER
CREW (NON-RATED)	1,459	$2,296	3,351	1,408	$2,296	3,232	671	$2,296	1,540
NONCREW MEMBER	48	$1,800	87	48	$1,800	86	58	$1,800	104
OFFICER AVIATION BONUS	163	$153,000	25,000	112	$153,000	17,173	171	$153,000	26,187
CREW (RATED)
COMMISSIONED OFFICER CREW 125	405	$1,500	608	436	$1,500	654	311	$1,500	466
COMMISSIONED OFFICER CREW 156	217	$1,872	407	234	$1,872	438	167	$1,872	312
COMMISSIONED OFFICER CREW 188	793	$2,256	1,789	854	$2,256	1,927	608	$2,256	1,372
COMMISSIONED OFFICER CREW 206	544	$2,400	1,305	569	$2,472	1,406	405	$2,472	1,001
COMMISSIONED OFFICER CREW 250	139	$2,472	343	123	$3,000	369	88	$3,000	263
COMMISSIONED OFFICER CREW 385	8	$4,620	39	9	$4,620	43	6	$4,620	30
COMMISSIONED OFFICER CREW 495	983	$7,020	6,904	1,252	$5,940	7,438	892	$5,940	5,296
COMMISSIONED OFFICER CREW 585	23	$7,800	179	27	$7,020	193	20	$7,020	137
COMMISSIONED OFFICER CREW 650	65	$3,000	196	19	$7,800	150	19	$7,800	150
COMMISSIONED OFFICER CREW 840	918	$10,080	9,254	707	$10,080	7,123	704	$10,080	7,098
WARRANT OFFICER CREW 125	426	$1,500	639	459	$1,500	688	327	$1,500	490
WARRANT OFFICER CREW 156	220	$1,872	412	238	$1,872	445	169	$1,872	316
WARRANT OFFICER CREW 188	256	$2,256	577	275	$2,256	621	196	$2,256	443
WARRANT OFFICER CREW 206	514	$2,472	1,270	554	$2,472	1,369	394	$2,472	974
WARRANT OFFICER CREW 650	5,457	$2,472	13,490	5,653	$2,472	13,974	4,186	$2,472	10,348
WARRANT OFFICER CREW 840	1,279	$7,800	9,976	1,325	$7,800	10,334	981	$7,800	7,652
SUBTOTAL CREW (RATED)	12,247	47,388	12,734	47,172	9,473	36,348
SUBTOTAL FLYING DUTY -OFFICER	13,917	75,826	14,302	67,663	10,373	64,179
PARACHUTE JUMPING -OFFICER
PARACHUTE JUMPING (REGULAR)	5,348	$2,400	12,834	5,100	$2,400	12,241	4,628	$2,400	11,108
PARACHUTE JUMPING (HIGH ALTITUDE/LOWOPENING)	309	$2,700	833	331	$2,700	894	374	$2,700	1,011
SUBTOTAL PARACHUTE JUMPING -OFFICER	5,657	13,667	5,431	13,135	5,002	12,119
INSIDE OBSERVER OR TEST SUBJECT DUTY	1,021	$1,800	1,837	597	$1,800	1,075	1,203	$1,800	2,166
DEMOLITION DUTY	1,063	$1,800	1,914	1,126	$1,800	2,027	1,278	$1,800	2,300
CHEMICAL MUNITIONS PAY	2,136	$1,800	3,844	1,634	$1,800	2,941	2,447	$1,800	4,404
TOTAL INCENTIVE PAY FOR HAZARDOUS DUTY OFFICER	23,794		97,088	23,090		86,841	20,303		85,168

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS SPECIAL PAY -OFFICER

PROJECT:	SPECIAL PAY -OFFICER		FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$481,448 $433,558 $436,757
		PART I -PURPOSE AND SCOPE

Funds requested in this account are authorized to provide incentives for the recruiting and retention of officers assigned as physicians, dentists, nurses, psychologists, non-physician health care providers, veterinarians, divers, and linguists. Additionally, this account includes special pays authorized to general officers to partially offset extraordinary expenses incurred in the performance of their official duties. This account also covers special pays authorized for officers who are assigned to sea duty and those who are on duty subject to hostile fire or imminent danger.

Special pays for health professionals on active duty are authorized under provisions of Title 37 U.S.C. 335 and policies of the Office of the Assistant Secretary of Defense for Health Affairs (OSD (HA)) and the Undersecretary of Defense. Authorized by the FY 2008 National Defense Authorization Act, restructured health professions officer special pays by standardizing and consolidating health profession special pay categories from twenty-six to four pay categories. Health professions special pays transitioned to the new structure in phases with full implementation completed in 2018.

Medical Special Pay

(1) Critical Wartime Skills Accession Bonus (CWSAB) – Equal annual payments for designated critical short wartime specialties with a written agreement to accept a commission and remain on active duty for a minimum of one year. Bonus will not exceed $200,000 per year with a multi-year active duty agreement. (37 U.S.C. 335(a)(2))

(2) Incentive Pay (IP) – Monthly incentive payment designed to recognize the higher education and training level required for health professions officer specialists. Payable to designated specialties who execute an agreement to remain on active duty for at least one year. Payments will not exceed $200,000 per year. (37 U.S.C. 335(b))

(3) Retention Bonus (RB) – Bonus designed to retain quality health professionals. Payable to designated specialties who execute a multi-year agreement to remain on active duty. Bonus will not exceed $150,000 per year. (37 U.S.C. 335(a)(3))

(4) Board Certification Pay (BCP) -Payable to designated specialties who become certified or recertified, as having successfully met specified post-graduate education, training, and experience requirements. Payment amount is $15,000 per year with a written agreement to remain on active duty for at least one year. (37 U.S.C. 335(c))

Dental Special Pay

(5) Accession Bonus (AB) – Lump sum or equal annual payments to general dentists with a written agreement to accept a commission and remain on active duty for a minimum of one year. Payment will not exceed $100,000 per year with a multi-year active duty agreement. (37 U.S.C. 335(a)(1))

(6) Critical Wartime Skills Accession Bonus (CWSAB) – Equal annual payments for designated critical short wartime specialties with a written agreement to

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS SPECIAL PAY -OFFICER

accept a commission and remain on active duty for a minimum of one year. Bonus will not exceed $200,000 per year with a multi-year active duty agreement. (37 U.S.C. 335(a)(2))

(7) Incentive Special Pay (IP) -Monthly incentive payment designed to recognize the higher education and training level required for health professions officer specialists. Payable to designated specialties who execute an agreement to remain on active duty for at least one year. Payments will not exceed $100,000 per year. (37 U.S.C. 335(b))

(8) Retention Bonus (RB) -Bonus designed to retain quality health professionals. Payable to designated specialties who execute a multi-year agreement to remain on active duty. Bonus will not exceed $150,000 per year. (37 U.S.C. 335(a)(3))

(9) Board Certification Pay (BCP) -Payable to designated specialties who become certified or recertified as having successfully met specified post-graduate education, training, and experience requirements. Payment amount is $15,000 per year with a written agreement to remain on active duty for at least one year. (37 U.S.C. 335(c))

Nurse Special Pay

(10) Accession Bonus (AB) -Lump sum or equal annual payments to licensed registered nurses in designated specialties who execute a written agreement to accept a commission and remain on active duty for a minimum of one year. Payment will not exceed $100,000 per year with a multi-year active duty agreement. (37 U.S.C. 335(a)(1))

(11) Critically Short Wartime Specialty Accession Bonus (CSWSAB) -Equal annual payments for designated critical short wartime specialties with a written agreement to accept a commission and remain on active duty for a minimum of one year. Bonus will not exceed $200,000 per year with a multi-year active duty agreement. (37 U.S.C. 335(a)(2))

(12) Retention Bonus (RB) -Bonus designed to retain quality health professionals. Payable to designated specialties who execute a multi-year agreement to remain on active duty. Bonus will not exceed $150,000 per year. (37 U.S.C. 335(a)(3))

(13) Board Certification Pay (BCP) – Payable to designated specialties who become certified or recertified as having successfully met specified post-graduate education, training, and experience requirements. Payment amount is $15,000 per year with a written agreement to remain on active duty for at least one year. (37 U.S.C. 335(c))

(14) Incentive Pay (IP) -Monthly incentive payment designed to recognize the higher education and training level required for health professions officer specialists. Payable to designated specialties who execute an agreement to remain on active duty for at least one year. Payments will not exceed $50,000 per year. (37 U.S.C.335(b))16

Optometrists Special Pay

(15) Retention Bonus (RB) – Bonus designed to retain quality health professionals. Payable to designated specialties who execute a multi-year agreement to remain on active duty. Bonus will not exceed $150,000 per year. (37 U.S.C. 335(a)(3))

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS SPECIAL PAY -OFFICER

(16) Incentive Pay (IP) – Monthly incentive payment designed to recognize the higher education and training level required for health professions officer specialists. Payable to designated specialties who execute an agreement to remain on active duty for at least one year. Payments will not exceed $50,000 per year. (37 U.S.C. 335(b))

(17) Board Certification Pay (BCP) – Payable to designated specialties who become certified or recertified as having successfully met specified post-graduate education, training, and experience requirements. Payment amount is $15,000 per year with a written agreement to remain on active duty for at least one year. (37 U.S.C. 335(c))

Veterinarians Special Pay

(18) Accession Bonus (AB) – Lump sum or equal annual payments to licensed registered nurses in designated specialties who execute a written agreement to accept a commission and remain on active duty for a minimum of one year. Payment will not exceed $100,000 per year with a multi-year active duty agreement. (37 U.S.C. 335(a)(1))

(19) Incentive Special Pay (IP) -Monthly incentive payment designed to recognize the higher education and training level required for health professions officer specialists. Payable to designated specialties who execute an agreement to remain on active duty for at least one year. Payments will not exceed $50,000 per year. (37 U.S.C. 335(b))

(20) Retention Bonus (RB) – Bonus designed to retain quality health professionals. Payable to designated specialties who execute a multi-year agreement to remain on active duty. Bonus will not exceed $150,000 per year. (37 U.S.C. 335(a)(3))

(21) Board Certification Pay (BCP) – Payable to designated specialties who become certified or recertified as having successfully met specified post-graduate education, training, and experience requirements. Payment amount is $15,000 per year with a written agreement to remain on active duty for at least one year. (37 U.S.C. 335(c))

Psychologist Special Pay

(22) Accession Bonus (AB) -Lump sum or equal annual payments to licensed registered nurses in designated specialties who execute a written agreement to accept a commission and remain on active duty for a minimum of one year. Payment will not exceed $100,000 per year with a multi-year active duty agreement. (37 U.S.C. 335(a)(1))

(23) Critically Short Wartime Specialty Accession Bonus (CSWSAB) -Equal annual payments for designated critical short wartime specialties with a written agreement to accept a commission and remain on active duty for a minimum of one year. Bonus will not exceed $200,000 per year with a multi-year active duty agreement. (37 U.S.C. (a)(2))

(24) Incentive Pay (IP) -Monthly incentive payment designed to recognize the higher education and training level required for health professions officer specialists. Payable to designated specialties who execute an agreement to remain on active duty for at least one year. Payments will not exceed $50,000 per year. (37 U.S.C. 335(b))

(25) Retention Bonus (RB) -Bonus designed to retain quality health professionals. Payable to designated specialties who execute a multi-year agreement to

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS SPECIAL PAY -OFFICER

remain on active duty. Bonus will not exceed $150,000 per year. (37 U.S.C. 335(a)(3))

(26) Board Certification Pay (BCP) -Payable to designated specialties who become certified or recertified as having successfully met specified post-graduate education, training, and experience requirements. Payment amount is $15,000 per year with a written agreement to remain on active duty for at least one year. (37 U.S.C. 335(c))

Pharmacy Special Pay

(27) Accession Bonus (AB) -Lump sum or equal annual payments to licensed registered nurses in designated specialties who execute a written agreement to accept a commission and remain on active duty for a minimum of one year. Payment will not exceed $100,000 per year with a multi-year active duty agreement. (37 U.S.C. 335(a)(1))

(28) Retention Bonus (RB) -Bonus designed to retain quality health professionals. Payable to designated specialties who execute a multi-year agreement to remain on active duty. Bonus will not exceed $150,000 per year. (37 U.S.C. 335(a)(3))

(29) Board Certification Pay (BCP) -Payable to designated specialties who become certified or recertified as having successfully met specified post-graduate education, training, and experience requirements. Payment amount is $15,000 per year with a written agreement to remain on active duty for at least one year. (37 U.S.C. 335(c))

Physician Assistant Special Pay

(30) Accession Bonus (AB) -Lump sum or equal annual payments to licensed registered nurses in designated specialties who execute a written agreement to accept a commission and remain on active duty for a minimum of one year. Payment will not exceed $100,000 per year with a multi-year active duty agreement. (37 U.S.C. 335(a)(1))

(31) Incentive Pay (IP) -Monthly incentive payment designed to recognize the higher education and training level required for health professions officer specialists. Payable to designated specialties who execute an agreement to remain on active duty for at least one year. Payments will not exceed $50,000 per year. (37 U.S.C. 335(b))

(32) Retention Bonus (RB) -Bonus designed to retain quality health professionals. Payable to designated specialties who execute a multi-year agreement to remain on active duty. Bonus will not exceed $150,000 per year. (37 U.S.C. 335(a)(3))

(33) Board Certification Pay (BCP) -Payable to designated specialties who become certified or recertified as having successfully met specified post-graduate education, training, and experience requirements. Payment amount is $15,000 per year with a written agreement to remain on active duty for at least one year. (37 U.S.C. 335(c))

Social Work Special Pay

(34) Accession Bonus (AB) -Lump sum or equal annual payments to licensed registered nurses in designated specialties who execute a written agreement to accept a commission and remain on active duty for a minimum of one year. Payment will not exceed $100,000 per year with a multi-year active duty agreement.

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS SPECIAL PAY -OFFICER

(37 U.S.C. 335(a)(1))

(35) Retention Bonus (RB) -Bonus designed to retain quality health professionals. Payable to designated specialties who execute a multi-year agreement to remain on active duty. Bonus will not exceed $150,000 per year. (37 U.S.C. 335(a)(3))

(36) Board Certification Pay (BCP) -Payable to designated specialties who become certified or recertified as having successfully met specified post-graduate education, training, and experience requirements. Payment amount is $15,000 per year with a written agreement to remain on active duty for at least one year. (37 U.S.C. 335(c))

Other Health Professions Officer Specialties (not designated above)

(37) Accession Bonus (AB) -Lump sum or equal annual payments to designated specialties who execute a written agreement to accept a commission and remain on active duty for a minimum of one year. Payment will not exceed $100,000 per year with a multi-year active duty agreement. (37 U.S.C. 335(a)(1))

(38) Board Certification Pay (BCP) -Payable to designated specialties who become certified or recertified as having successfully met specified post-graduate education, training, and experience requirements. Payment amount is $15,000 per year with a written agreement to remain on active duty for at least one year. (37 U.S.C. 335(c))

(39) Personal Allowance, General Officers -General Officers are entitled to a personal money allowance of (1) $500 per year while serving in the grade of lieutenant general, (2) $2,200 per year while serving in the grade of general, (3) $2,200 in addition to the personal money allowance in (1) above while serving as a senior member of the military staff committee of the United Nations and (4) $4,000 per year, in place of any other personal money allowance, while serving as Chief of Staff of the Army (37 U.S.C. 414). Additionally, an officer serving as the Chairman of the Joint Chiefs of Staff is entitled to $4,000 per year in place of any other personal money allowance This allowance is intended to partially reimburse high ranking officers for the many unusual personal expenses they incur in the performance of their official duties (37 U.S.C. 413).

(40) Judge Advocate Special Pays -Includes payment for Judge Advocate Student Loan Repayment (JASLRP). JASLRP is offered to servicemembers in the

U.S. Army Judge Advocate General's corps to assist with student loan repayment. The program allows members to apply for up to $65,000 in loan repayment over a 3-year period with payment made directly to lender.

(41) Hostile Fire Pay -Paid to officers on duty subject to hostile fire or imminent danger. Paid may not exceed $450 per month (37 U.S.C. 351(a)(1))

Skill Incentive Pay and Proficiency Bonus -Payments are authorized under 37 U.S.C. 353 for service members serving in a career field or skill that is designated as critical by the Army.

(42) Diving Duty Pay -A monthly amount not to exceed $1,000 per month for periods during which they (1) are assigned by orders to the duty of diving, (2) are required to maintain proficiency as a diver by frequent and regular dives, and (3) actually perform diving duty (37 U.S.C. 353(a)).

(43) Foreign Language Proficiency Pay (FLPP) -Monthly incentive paid to all military personnel who qualify for and maintain the required proficiency in designated foreign languages. The monthly rate may not exceed $12,000 per year. (37 U.S.C. 353(b)).

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS SPECIAL PAY -OFFICER

Assignment Pay or Special Duty Pay -Payments are authorized under 37 U.S.C. 352 for service members performing duties in an assignment, location, or unit under certain conditions as designated by the Army. The payment amount may not exceed $5,000 per month.

(44) Hardship Duty Pay -Authorized in 37 U.S.C. 352 and paid to officers performing duty in a location that is designated by the Secretary of Defense as hardship duty. The monthly rate may not exceed $1,500 per individual from three sources: hardship duty (location), hardship duty (mission), and hardship duty (involuntary extension).

(45) Sea Duty Pay -Officers who are entitled to basic pay are also entitled to special pay while on sea duty at a monthly rate not to exceed $5K. The term "sea duty" refers to duty performed by a member (1) while assigned to a ship, and while serving on a ship the primary mission of which is accomplished while underway; or (2) while assigned to a ship, and while serving on a ship the primary mission of which is normally accomplished while in port, but only while the ship is away from its home port for 30 or more consecutive days. Additionally, the member entitled to career sea pay who has served 36 consecutive months of sea duty is entitled to a career sea pay premium of $100 per month for the 37th month and each consecutive month of sea duty served (37 U.S.C. 352).

(46) Assignment Incentive Pay (AIP) – Monthly incentive paid to officers in designated assignment locations as determined by the Army. Monthly payments should not exceed $3,000 (37 U.S.C. 352).

(47) Operational Deployment Pay (ODP) -ODP will replace Assignment Incentive Pay for Operational Deployments (AIP-OD) and Hardship Duty Pay-Tempo (HDP-T). It takes effect 1 October 2024 and is payable to Soldiers who are deployed away from their permanent duty station (PDS) in support of an approved operational deployment. The purpose of ODP is to provide a special pay in recognition of the greater than normal rigors of operational deployments, the arduous duty involved during long deployments, and the repetitive nature of an assignment to such duty. All Soldiers in pay grades E-1 through O-6 are entitled to ODP for the period the Soldier is deployed away from their PDS in support of an approved operational deployment. ODP rates range from $210 to $450 per monthly and are based on a Soldier’s grade. ODP monthly payments are prorated based on 30-day month, the number of qualifying days deployed.

(48) Officer Continuation Pay -A direct cash payout to eligible Soldiers who have served at least 12 years to encourage continued service. Active Component members are eligible for cash incentives of 2.5 to 13 times their regular monthly basic pay and Reserve Component members will be eligible for 0.5 to 6 times their monthly basic pay (as if serving on active duty) in return for a commitment of four more years of service. This continuation pay is not part of Soldiers retirement package.

PART II -JUSTIFICATION OF FUNDS REQUESTED

The special pay budget estimate is based on the projected average number of personnel eligible for each type of special pay and the statutory rate.

The FY 2026 and FY 2027 budget request fully funds the Operation Deployment Pay (ODP) entitlement. Effective 1 October 2024, the special pay is payable to Soldiers who are deployed away from their permanent duty station in support of an approved operational deployments. The budget request tables include $15.0 million annually for Officer ODP.

There is a +$32.2 million increase in the special pay program between FY 2026 and FY 2027. This program increase is primarily due to increases in continuation pay (CP) due to basic pay raise along with increased participation assumptions as more Soldiers enter the blended retirement system (BRS) program in early implementation years.

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS SPECIAL PAY -OFFICER

Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS SPECIAL PAY -OFFICER (IN THOUSANDS OF DOLLARS)
FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
AVERAGE NUMBER	RATE	AMOUNT	AVERAGE NUMBER	RATE	AMOUNT	AVERAGE NUMBER	RATE	AMOUNT
SPECIAL PAY -OFFICER
MEDICAL PAY CRITICAL WARTIME SKILLS ACCESSION BONUS (CWSAB) INCENTIVE PAY (IP) RETENTION BONUS (RB) BOARD CERTIFICATION PAY (BCP)	60 3,062 1,204 2,476	$72,800 $47,788 $36,581 $8,000	4,368 146,318 44,044 19,808	20 2,685 1,212 2,476	$72,800 $47,788 $36,581 $8,000	1,456 128,310 44,350 19,808	60 3,471 1,204 2,476	$72,800 $47,788 $36,581 $8,000	4,368 165,864 44,044 19,808
SUBTOTAL MEDICAL PAY	6,802		214,538	6,393		193,924	7,211		234,084
DENTAL PAY CRITICAL WARTIME SKILLS ACCESSION BONUS (CWSAB) INCENTIVE PAY (IP) BOARD CERTIFICATION PAY (BCP) RETENTION BONUS (RB)	22 952 300 391	$64,300 $26,284 $8,000 $36,476	1,415 25,022 2,400 14,262	13 952 300 832	$64,300 $26,284 $8,000 $36,476	836 25,022 2,400 30,363	16 952 300 391	$90,625 $26,284 $8,000 $36,476	1,415 25,022 2,400 14,262
SUBTOTAL DENTAL PAY	1,665		43,099	2,097		58,621	1,659		43,099
NURSE PAY ACCESSION BONUS (AB) NURSE INCENTIVE SPECIAL PAY (NISP) RETENTION BONUS (RB) BOARD CERTIFICATION PAY (BCP) ACCESSION PAY	15 388 675 485 25	$50,000 $15,000 $22,750 $8,000 $30,000	750 5,820 15,356 3,880 750	15 245 1,512 501 0	$50,000 $15,000 $22,750 $8,000 $0	750 3,675 34,409 4,008 750	30 388 675 485 0	$50,000 $15,000 $22,750 $8,000 $0	1,500 5,820 15,356 3,880 0
SUBTOTAL NURSE PAY	1,588		26,556	2,273		43,592	1,578		26,556
OPTOMETRISTS PAY INCENTIVE PAY (IP) BOARD CERTIFICATION PAY (BCP) RETENTION BONUS (RB)	117 53 94	$1,200 $8,000 $10,000	140 424 940	53 53 94	$1,200 $8,000 $10,000	64 424 940	117 53 94	$1,200 $8,000 $10,000	140 424 940
SUBTOTAL OPTOMETRISTS PAY	264		1,504	200		1,428	264		1,504
VETERINARIANS PAY ACCESSION BONUS (AB) INCENTIVE PAY (IP) RETENTION BONUS (RB) BOARD CERTIFICATION PAY (BCP)	20 458 412 192	$20,000 $5,000 $4,677 $8,000	400 2,290 1,927 1,536	10 300 187 197	$20,000 $5,000 $4,677 $8,000	200 1,500 875 1,576	20 458 412 192	$20,000 $5,000 $4,677 $8,000	400 2,290 1,927 1,536
SUBTOTAL VETERINARIANS PAY	1,082		6,153	694		4,151	1,082		6,153

MILITARY PERSONNEL, ARMY
SECTION 4
PAY AND ALLOWANCES OF OFFICERS
SPECIAL PAY -OFFICER
(IN THOUSANDS OF DOLLARS)
FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
AVERAGE			AVERAGE			AVERAGE
NUMBER	RATE	AMOUNT	NUMBER	RATE	AMOUNT	NUMBER	RATE	AMOUNT
SPECIAL PAY -OFFICER
PSYCHOLOGIST
ACCESSION BONUS (AB)	6	$80,000	480	5	$80,000	360	6	$80,000	480
INCENTIVE PAY (IP)	216	$5,000	1,080	127	$5,000	635	216	$5,000	1,080
RETENTION BONUS (RB)	216	$20,000	4,320	360	$20,000	7,200	216	$20,000	4,320
BOARD CERTIFICATION PAY (BCP)	22	$8,000	176	22	$8,000	176	22	$8,000	176
SUBTOTAL PSYCHOLOGIST	460	6,056	514	8,371	460	6,056
PHARMACY PAY
ACCESSION BONUS (AB)	11	$30,000	330	6	$30,000	180	11	$30,000	330
RETENTION BONUS (RB)	128	$15,000	1,920	72	$15,000	1,078	128	$15,000	1,920
BOARD CERTIFICATION PAY (BCP)	33	$8,000	264	44	$8,000	352	33	$8,000	264
SUBTOTAL PHARMACY PAY	172	2,514	122	1,610	172	2,514
PHYSICIAN ASSISTANT
ACCESSION BONUS (AB)	5	$80,000	400	3	$80,000	235	5	$80,000	400
INCENTIVE PAY (IP)	742	$5,000	3,710	600	$5,000	3,000	742	$5,000	3,710
RETENTION BONUS (RB)	500	$27,200	13,600	384	$27,200	10,445	389	$35,000	13,600
BOARD CERTIFICATION PAY (BCP)	795	$8,000	6,360	824	$8,000	6,592	795	$8,000	6,360
SUBTOTAL PHYSICIAN ASSISTANT	2,042	24,070	1,811	20,272	1,931	24,070
SOCIAL WORK
ACCESSION BONUS (AB)	4	$30,000	120	4	$30,000	120	4	$30,000	120
RETENTION BONUS (RB)	216	$10,400	2,246	107	$10,400	1,113	216	$10,400	2,246
BOARD CERTIFICATION PAY (BCP)	81	$8,000	648	81	$8,000	648	81	$8,000	648
SUBTOTAL SOCIAL WORK	301	3,014	192	1,881	301	3,014
PERSONAL MONEY ALLOWANCES FOR GENERAL/FLAG OFFICER CHIEF OF STAFF 1	$4,000	4	1	$4,000	4	1	$4,000	4
GENERAL	12	$2,200	26	14	$2,200	31	11	$2,200	24
LIEUTENANT GENERAL	54	$500	27	46	$500	23	52	$500	26
SUBTOTAL PERSONAL MONEY ALLOWANCES FOR	67	57	61	58	64	54
GENERAL/FLAG OFFICER

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS SPECIAL PAY -OFFICER (IN THOUSANDS OF DOLLARS)

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE

AVERAGE AVERAGE AVERAGE NUMBER RATE AMOUNT NUMBER RATE AMOUNT NUMBER RATE AMOUNT

SPECIAL PAY -OFFICER

DIVING DUTY PAY 128 $2,509 322 82 $2,516 206 77 $2,516 193 BOARD CERTIFIED NON-PHYSICIAN HEALTH 337 $9,110 3,070 418 $8,000 3,342 384 $8,000 3,070

CARE PROVIDER HOSTILE FIRE PAY 1,412 $2,700 3,813 1,880 $2,700 5,075 3,446 $2,700 9,305 SEA DUTY PAY 97 $3,443 333 47 $3,478 165 57 $3,478 199 HARDSHIP DUTY PAY 13,022 $1,500 19,533 6,928 $1,500 10,392 6,938 $1,500 10,407 FOREIGN LANGUAGE PROFICIENCY PAY 4,574 $3,291 15,054 2,752 $3,300 9,080 3,744 $3,300 12,355 JUDGE ADVOCATE CONTINUATION PAY 937 $5,334 5,000 893 $5,499 4,909 719 $5,499 3,953 OFFICER ASSIGNMENT INCENTIVE PAY 4,801 $4,523 21,714 5,698 $4,523 25,772 6,079 $4,523 27,495 CYBER READINESS AND SKILLS PAY 0 $0 0 0 $0 0 1,182 $9,200 10,871 OFFICER CONTINUATION PAY 40,357 40,709 56,496

TOTAL SPECIAL PAY -OFFICER 39,751 436,757 33,055 433,558 37,348 481,448

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS OFFICER BONUS -OTHER THAN MEDICAL

PROJECT:	OFFICER BONUS -OTHER THAN MEDICAL		FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$8,000 $7,893 $8,550
		PART I -PURPOSE AND SCOPE

Officer Accession and Retention Bonus -Provisions authorized under 37 U.S.C. 332 that allow services to pay critical skill bonuses to officers and warrant officers who accept a commission in the armed forces or agree to remain on active duty and serve in a designated critical officer skill. The amount of an accession bonus many not exceed $60,000 for a four-year service duty commitment. Retention bonuses may not exceed $25,000 for each year of obligated service and an officer may not receive more than $300,000 in combined bonus payments during his or her career.

Judge Advocate Officer Retention Bonus (JAORB) -Provisions authorized under 37 U.S.C. 332 and is a one-time lump-sum payment of $60,000 to encourage the retention of judge advocates in the rate of Captain to remain on active duty.

PART II -JUSTIFICATION OF FUNDS REQUESTED

Officer Accession and Retention bonuses are currently being offered to MOS’s with an aggregate strength at or below 90% for the previous 90 days or is projected to be at or below 90% in the next 180 days. Examples of MOS's that are 90% or below and eligible to receive this bonus are 140K (Air and Missile Defense Systems Tactician), 170A (Cyber Warfare Technician) and 255S (Cyberspace Defense Technician).

There is no change in the Officer Bonus -Other Than Medical requirement from FY 2026 to FY 2027.

Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS OFFICER BONUS -OTHER THAN MEDICAL (IN THOUSANDS OF DOLLARS)
FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
OFFICER ACCESSION AND RETENTION BONUS	AVERAGE NUMBER 95	RATE $90,000	AMOUNT 8,550	AVERAGE NUMBER 88	RATE $90,000	AMOUNT 7,893	AVERAGE NUMBER 89	RATE $90,000	AMOUNT 8,000

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS BASIC ALLOWANCE FOR HOUSING -OFFICER

PROJECT:	BASIC ALLOWANCE FOR HOUSING -OFFICER	FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$3,115,609 $3,039,563 $2,967,775
	PART I -PURPOSE AND SCOPE

Basic Allowance for Housing (BAH) provides Officer's a monthly allowance for housing and consists of BAH-Domestic, BAH Differential, Partial BAH, and Overseas Housing Allowance (OHA). BAH combines housing payments formerly provided by Basic Allowances for Quarters (BAQ) and Variable Housing Allowance (VHA). In accordance with the Joint Federal Travel Regulation (JTFR), Chapter 10, BAH also includes Family Separation Housing (FSH) allowance, which is integrated in the without dependent housing allowance sections. Payment to service members is authorized under provisions of 37 U.S.C. 403.

PART II -JUSTIFICATION OF FUNDS REQUESTED

The BAH budget estimate is a product of the average number of Officers projected to receive BAH and estimated average annual rate for each grade and BAH category. The FY 2027 rates were built by applying inflation assumptions to the FY 2025 average BAH rates. The BAH rates reflect a 4.0% housing rate increase, effective 1 January 2026 and 3.9% housing rate, effective1 January 2027.

There is a +$73.3 million decrease in the BAH program between FY 2026 and FY 2027. The total requirement change is due to:

(1) Price increase due to the annualization of the housing cost growth of 4.0% housing inflation rates, effective 1 January 2026: +$32.6 million

(2) Price increase due to the annualization of the housing cost growth of 3.9% housing inflation rates, effective 1 January 2027: +$101.4 million

(3) Program decrease due to man-year reduction / grade structure change: -$60.7 million Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS BASIC ALLOWANCE FOR HOUSING -OFFICER (IN THOUSANDS OF DOLLARS)

FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
AVERAGE	AVERAGE	AVERAGE
NUMBER	RATE	AMOUNT	NUMBER	RATE	AMOUNT	NUMBER	RATE	AMOUNT
BASIC ALLOWANCE FOR HOUSING -OFFICER
WITH DEPENDENTS -DOMESTIC
OFFICER-ACTIVE DUTY
GENERAL	7	$47,990	343	7	$49,668	340	7	$51,605	349
LIEUTENANT GENERAL	35	$43,613	1,530	34	$45,390	1,541	34	$47,160	1,602
MAJOR GENERAL	79	$40,206	3,187	78	$41,897	3,286	78	$43,531	3,392
BRIGADIER GENERAL	99	$42,489	4,221	94	$44,344	4,187	94	$46,073	4,347
COLONEL	3,435	$41,364	142,090	3,239	$43,063	139,500	3,177	$44,743	142,142
LIEUTENANT COLONEL	7,987	$39,952	319,108	7,630	$41,586	317,283	7,524	$43,208	325,077
MAJOR	13,317	$36,119	480,984	12,962	$37,577	487,070	12,602	$39,043	492,015
CAPTAIN	15,954	$31,054	495,447	17,687	$32,321	571,665	16,084	$33,582	540,136
1ST LIEUTENANT	4,277	$27,602	118,063	4,006	$28,753	115,193	3,874	$29,875	115,733
2ND LIEUTENANT	1,800	$26,101	46,977	1,642	$27,078	44,474	1,603	$28,134	45,102
SUBTOTAL OFFICER-ACTIVE DUTY	46,990		1,611,950	47,379		1,684,539	45,077		1,669,895
OFFICER-WARRANT ACTIVE
WARRANT OFFICER (W-5)	581	$34,883	20,266	547	$36,281	19,833	561	$37,696	21,131
WARRANT OFFICER (W-4)	1,737	$32,596	56,613	1,567	$33,945	53,208	1,523	$35,269	53,728
WARRANT OFFICER (W-3)	2,980	$31,361	93,446	2,967	$32,633	96,819	3,091	$33,905	104,813
WARRANT OFFICER (W-2)	5,371	$29,268	157,190	5,469	$30,454	166,563	5,571	$31,642	176,273
WARRANT OFFICER (W-1)	3,050	$25,997	79,300	3,082	$27,047	83,360	3,144	$28,102	88,366
SUBTOTAL OFFICER-WARRANT ACTIVE	13,719		406,815	13,632		419,783	13,890		444,311
SUBTOTAL WITH DEPENDENTS -DOMESTIC	60,709		2,018,765	61,011		2,104,322	58,967		2,114,206

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS BASIC ALLOWANCE FOR HOUSING -OFFICER (IN THOUSANDS OF DOLLARS)

FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
AVERAGE	AVERAGE	AVERAGE
NUMBER	RATE	AMOUNT	NUMBER	RATE	AMOUNT	NUMBER	RATE	AMOUNT
BASIC ALLOWANCE FOR HOUSING -OFFICER
WITHOUT DEPENDENTS -DOMESTIC
OFFICER-ACTIVE DUTY
GENERAL	0	$0	0	0	$0	0	0	$0	0
LIEUTENANT GENERAL	1	$28,080	22	1	$29,273	21	1	$30,415	22
MAJOR GENERAL	1	$35,974	43	1	$38,240	39	1	$39,731	41
BRIGADIER GENERAL	6	$37,079	230	6	$37,436	235	6	$38,896	241
COLONEL	291	$37,494	10,929	274	$39,180	10,741	275	$40,708	11,207
LIEUTENANT COLONEL	938	$34,074	31,953	906	$35,384	32,064	916	$36,764	33,667
MAJOR	2,619	$32,075	83,991	2,571	$33,350	85,752	2,573	$34,651	89,171
CAPTAIN	10,626	$27,013	287,053	10,724	$28,073	301,056	10,832	$29,168	315,934
1ST LIEUTENANT	7,903	$23,394	184,889	7,620	$24,339	185,466	7,478	$25,288	189,094
2ND LIEUTENANT	4,795	$20,976	100,571	4,526	$21,870	98,980	4,466	$22,723	101,479
SUBTOTAL OFFICER-ACTIVE DUTY	27,180		699,681	26,629		714,354	26,548		740,856
OFFICER-WARRANT ACTIVE
WARRANT OFFICER (W-5)	69	$33,821	2,323	65	$35,327	2,296	67	$36,704	2,446
WARRANT OFFICER (W-4)	164	$30,297	4,975	154	$31,423	4,827	149	$32,648	4,869
WARRANT OFFICER (W-3)	329	$27,042	8,902	331	$28,068	9,299	346	$29,162	10,081
WARRANT OFFICER (W-2)	940	$25,441	23,916	978	$26,413	25,821	1,003	$27,443	27,539
WARRANT OFFICER (W-1)	993	$20,621	20,470	1,027	$21,459	22,040	1,059	$22,296	23,615
SUBTOTAL OFFICER-WARRANT ACTIVE	2,495		60,586	2,555		64,283	2,624		68,550
SUBTOTAL WITHOUT DEPENDENTS -DOMESTIC	29,675		760,267	29,184		778,637	29,172		809,406

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS BASIC ALLOWANCE FOR HOUSING -OFFICER (IN THOUSANDS OF DOLLARS)

FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
AVERAGE	AVERAGE	AVERAGE
NUMBER	RATE	AMOUNT	NUMBER	RATE	AMOUNT	NUMBER	RATE	AMOUNT
BASIC ALLOWANCE FOR HOUSING -OFFICER
PARTIAL ALLOWANCE FOR BACHELORS -DOMESTIC
OFFICER-ACTIVE DUTY
GENERAL	0	$0	0	0	$0	0	0	$0	0
LIEUTENANT GENERAL	0	$0	0	0	$0	0	0	$0	0
MAJOR GENERAL	0	$0	0	0	$0	0	0	$0	0
BRIGADIER GENERAL	0	$0	0	0	$0	0	0	$0	0
COLONEL	2	$475	1	2	$495	1	2	$515	1
LIEUTENANT COLONEL	15	$396	6	15	$413	6	19	$429	8
MAJOR	47	$320	15	45	$334	15	46	$347	16
CAPTAIN	293	$266	78	291	$278	81	292	$288	84
1ST LIEUTENANT	241	$212	51	226	$221	50	226	$230	52
2ND LIEUTENANT	722	$158	114	758	$165	125	651	$172	112
SUBTOTAL OFFICER-ACTIVE DUTY	1,320		265	1,337		278	1,236		273
OFFICER-WARRANT ACTIVE
WARRANT OFFICER (W-5)	0	$0	0	0	$0	0	0	$0	0
WARRANT OFFICER (W-4)	0	$288	0	0	$0	0	0	$0	0
WARRANT OFFICER (W-3)	12	$248	3	12	$259	3	11	$269	3
WARRANT OFFICER (W-2)	37	$190	7	35	$198	7	34	$206	7
WARRANT OFFICER (W-1)	54	$166	9	58	$173	10	56	$179	10
SUBTOTAL OFFICER-WARRANT ACTIVE	103		19	105		20	101		20
SUBTOTAL PARTIAL ALLOWANCE FOR BACHELORS DOMESTIC	1,423	284	1,442	298	1,337	293
BAH DIFFERENTIAL	31	$3,471	109	37	$3,632	135	37	$3,774	139

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS BASIC ALLOWANCE FOR HOUSING -OFFICER (IN THOUSANDS OF DOLLARS)

FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
AVERAGE	AVERAGE	AVERAGE
NUMBER	RATE	AMOUNT	NUMBER	RATE	AMOUNT	NUMBER	RATE	AMOUNT
BASIC ALLOWANCE FOR HOUSING -OFFICER
WITH DEPENDENTS -OVERSEAS
OFFICER-ACTIVE DUTY
GENERAL	0	$0	0	0	$0	0	0	$0	0
LIEUTENANT GENERAL	0	$0	0	0	$0	0	0	$0	0
MAJOR GENERAL	1	$62,061	76	0	$0	0	0	$0	0
BRIGADIER GENERAL	2	$38,370	62	3	$38,079	112	3	$38,932	117
COLONEL	163	$46,809	7,647	154	$45,606	7,003	158	$46,662	7,373
LIEUTENANT COLONEL	536	$43,170	23,130	510	$42,285	21,566	532	$43,252	23,022
MAJOR	807	$39,147	31,573	344	$37,969	13,044	800	$38,828	31,049
CAPTAIN	662	$33,605	22,235	642	$32,814	21,076	650	$33,538	21,809
1ST LIEUTENANT	167	$30,430	5,090	152	$29,966	4,568	154	$30,622	4,714
2ND LIEUTENANT	42	$36,991	1,555	38	$36,441	1,370	38	$37,256	1,423
SUBTOTAL OFFICER-ACTIVE DUTY	2,380		91,368	1,843		68,739	2,335		89,507
OFFICER-WARRANT ACTIVE
WARRANT OFFICER (W-5)	20	$42,477	870	19	$41,629	791	20	$42,609	872
WARRANT OFFICER (W-4)	94	$40,656	3,832	86	$39,836	3,415	87	$40,754	3,549
WARRANT OFFICER (W-3)	160	$36,827	5,883	157	$35,935	5,638	172	$36,741	6,306
WARRANT OFFICER (W-2)	288	$31,008	8,935	290	$30,290	8,782	308	$30,963	9,540
WARRANT OFFICER (W-1)	96	$30,169	2,886	97	$29,165	2,834	103	$29,793	3,073
SUBTOTAL OFFICER-WARRANT ACTIVE	658		22,406	649		21,460	690		23,340
SUBTOTAL WITH DEPENDENTS -OVERSEAS	3,038		113,774	2,492		90,199	3,025		112,847

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS BASIC ALLOWANCE FOR HOUSING -OFFICER (IN THOUSANDS OF DOLLARS)

FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
AVERAGE	AVERAGE	AVERAGE
NUMBER	RATE	AMOUNT	NUMBER	RATE	AMOUNT	NUMBER	RATE	AMOUNT
BASIC ALLOWANCE FOR HOUSING -OFFICER
WITHOUT DEPENDENTS -OVERSEAS
OFFICER-ACTIVE DUTY
GENERAL	0	$0	0	0	$0	0	0	$0	0
LIEUTENANT GENERAL	0	$0	0	0	$0	0	0	$0	0
MAJOR GENERAL	0	$0	0	0	$0	0	0	$0	0
BRIGADIER GENERAL	0	$0	0	0	$0	0	0	$0	0
COLONEL	40	$34,618	1,397	39	$33,850	1,328	56	$34,635	1,925
LIEUTENANT COLONEL	136	$35,136	4,764	136	$34,280	4,645	144	$35,054	5,041
MAJOR	294	$32,919	9,670	295	$32,119	9,468	311	$32,841	10,228
CAPTAIN	856	$29,816	25,535	647	$29,168	18,886	916	$29,817	27,312
1ST LIEUTENANT	618	$29,638	18,316	593	$28,955	17,171	609	$29,594	18,037
2ND LIEUTENANT	215	$29,818	6,414	202	$29,140	5,897	209	$29,792	6,223
SUBTOTAL OFFICER-ACTIVE DUTY	2,159		66,096	1,912		57,395	2,245		68,766
OFFICER-WARRANT ACTIVE
WARRANT OFFICER (W-5)	5	$39,647	215	5	$38,617	208	6	$39,481	243
WARRANT OFFICER (W-4)	20	$30,549	598	19	$30,225	586	21	$30,925	649
WARRANT OFFICER (W-3)	54	$30,624	1,651	56	$30,099	1,700	66	$30,774	2,024
WARRANT OFFICER (W-2)	145	$27,935	4,055	151	$27,282	4,115	171	$27,893	4,759
WARRANT OFFICER (W-1)	71	$27,603	1,961	73	$27,054	1,968	82	$27,660	2,277
SUBTOTAL OFFICER-WARRANT ACTIVE	295		8,480	304		8,577	346		9,952
SUBTOTAL WITHOUT DEPENDENTS -OVERSEAS	2,454		74,576	2,216		65,972	2,591		78,718
TOTAL BASIC ALLOWANCE FOR HOUSING -OFFICER	97,330		2,967,775	96,382		3,039,563	95,129		3,115,609

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS BASIC ALLOWANCE FOR SUBSISTENCE -OFFICER

PROJECT:	BASIC ALLOWANCE FOR SUBSISTENCE -OFFICER	FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$389,987 $384,075 $383,150
	PART I -PURPOSE AND SCOPE

Basic Allowance for Subsistence provides payment for active component Officer personnel under provisions of 37 U.S.C. 402. All Officers, regardless of dependency status and pay grade, are paid the same monthly Basic Allowance for Subsistence (BAS).

PART II -JUSTIFICATION OF FUNDS REQUESTED

Subsistence allowance costs are calculated by multiplying the projected average number eligible for the allowance by the annual statutory rate.

The BAS inflation rates reflect a 2.4% rate, effective 1 January 2026 and a 3.4% rate increase, effective 1 January 2027. The FY 2026 and FY 2027 BAS yearly composite rates are $3,917.30 and $4,040.40, respectively.

There is a +$6.0 million increase in the program requirement between FY 2026 and FY 2027. The total requirement change is due to:

(1) Price increase due to the 2.4% subsistence inflation rate, effective 1 January 2026: +$2.8 million

(2) Price increase due to the 3.4% subsistence inflation rate, effective 1 January 2027: +$8.8 million

(3) Program decrease due to man-year reduction / grade structure change: -$5.6 million Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS BASIC ALLOWANCE FOR SUBSISTENCE -OFFICER (IN THOUSANDS OF DOLLARS)
FY2025 ACTUAL AVERAGE NUMBER RATE AMOUNT	FY2026 ESTIMATE AVERAGE NUMBER RATE AMOUNT	FY2027 ESTIMATE AVERAGE NUMBER RATE AMOUNT

OFFICER BASIC ALLOWANCE FOR 98,543 $3,888 383,150 97,367 $3,945 384,075 96,740 $4,031 389,987 SUBSISTENCE

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS OVERSEAS STATION ALLOWANCES -OFFICER

PROJECT:	OVERSEAS STATION ALLOWANCES -OFFICER	FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$172,358 $150,850 $181,513
	PART I -PURPOSE AND SCOPE

Overseas Station Allowance (OSA) provides a per diem allowance to officer personnel stationed Outside the Continental United States (OCONUS). The allowance considers all elements of the cost of living, subsistence, and other necessary incidental expenses as prescribed by joint travel regulations and authorized under provisions of 37 U.S.C. 405. The OCONUS Cost of Living adjustment (COLA) rates are determined by Defense Travel Management Office (DTMO), utilizing currency exchange rate data and local surveys to determine COLA rates.

PART II -JUSTIFICATION OF FUNDS REQUESTED

The OSA request includes COLA and Temporary Lodging Allowances (TLA). OSA payments are determined by multiplying the projected number of personnel eligible for each type of allowance by the estimated average rate. The FY 2027 OSA rates were built by applying basic pay raise inflation to FY 2025 rates.

There is a +$21.5 million increase in the OSA requirement between FY 2026 and FY 2027. The total requirement change is due to:

(1) Price increase due to the 3.8% pay raise (3.98% annualized), effective 1 January 2026: +$1.0 million

(2) Price increase due to the 5%;6% pay raise (4.7%;5.45% annualized), effective 1 January 2027: +$4.2 million

(3) Price increase due to fluctuations in foreign currency exchange rates: +$11.0 million

(4) Program increase due to changes in the number of Active Component Soldiers expected to receive allowance: +$5.3 million Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS OVERSEAS STATION ALLOWANCES -OFFICER (IN THOUSANDS OF DOLLARS)

FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
AVERAGE	AVERAGE	AVERAGE
NUMBER	RATE	AMOUNT	NUMBER	RATE	AMOUNT	NUMBER	RATE	AMOUNT
OVERSEAS STATION ALLOWANCES -OFFICER
COST OF LIVING
OFFICER-ACTIVE DUTY
GENERAL	6	$7,821	44	6	$6,352	39	6	$6,536	42
LIEUTENANT GENERAL	10	$9,948	104	11	$8,556	91	11	$8,804	101
MAJOR GENERAL	26	$8,059	207	25	$7,341	186	27	$7,554	207
BRIGADIER GENERAL	36	$9,650	343	34	$9,076	308	37	$9,339	343
COLONEL	987	$8,510	8,401	965	$7,921	7,644	1,036	$8,150	8,446
LIEUTENANT COLONEL	2,534	$8,110	20,550	2,912	$7,535	21,940	2,749	$7,753	21,314
MAJOR	4,219	$7,059	29,783	4,818	$6,507	31,348	4,539	$6,696	30,393
CAPTAIN	6,274	$5,359	33,622	988	$4,910	4,850	6,904	$5,052	34,881
1ST LIEUTENANT	3,238	$4,828	15,631	3,105	$4,386	13,620	3,284	$4,514	14,825
2ND LIEUTENANT	1,273	$4,000	5,092	1,232	$3,612	4,451	1,307	$3,717	4,858
SUBTOTAL OFFICER-ACTIVE DUTY	18,603		113,777	14,096		84,477	19,900		115,410
OFFICER-WARRANT ACTIVE
WARRANT OFFICER (W-5)	139	$9,231	1,286	137	$8,252	1,133	153	$8,492	1,302
WARRANT OFFICER (W-4)	459	$8,815	4,044	440	$8,068	3,552	464	$8,302	3,849
WARRANT OFFICER (W-3)	901	$7,066	6,364	932	$6,580	6,132	1,060	$6,771	7,178
WARRANT OFFICER (W-2)	1,955	$5,660	11,067	2,016	$5,206	10,494	2,226	$5,357	11,923
WARRANT OFFICER (W-1)	1,070	$4,977	5,324	1,104	$4,573	5,050	1,219	$4,706	5,737
SUBTOTAL OFFICER-WARRANT ACTIVE	4,524		28,085	4,629		26,361	5,122		29,989
SUBTOTAL COST OF LIVING	23,127		141,862	18,725		110,838	25,022		145,399
TEMPORARY LODGING	1,524	$26,013	39,651	1,144	$34,969	40,012	749	$35,983	26,959
TOTAL OVERSEAS STATION ALLOWANCES OFFICER	24,651	181,513	19,869	150,850	25,771	172,358

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS CONUS COST OF LIVING ALLOWANCE -OFFICER

PROJECT:	CONUS COST OF LIVING ALLOWANCE -OFFICER	FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$6,493 $7,262 $7,225
	PART I -PURPOSE AND SCOPE

Continental United States (CONUS) Cost of Living Allowance (COLA) provides payment to Soldiers to high cost Military Housing Areas (MHA) inside the United States. A high cost area is defined as a locality where the cost of living exceeds the average cost of living by an established threshold percentage during a base period. The threshold percentage is established by the Secretary of Defense and cannot be less than eight percent of the national cost of living average. In April 2024 CONUS COLA threshold was adjusted from 108% to 107% of the national cost of living average. Payment to Soldiers is authorized under the provisions of Title 37 U.S.C. 403b.

The following locations receive CONUS COLA as of January 2025:

Military Housing Areas:

CALIFORNIA: San Francisco MASSACHUSETTS: Essex County; Hampden County; Martha's Vineyard MICHIGAN: Detroit NEW YORK: New York City; Staten Island

PART II -JUSTIFICATION OF FUNDS REQUESTED

The CONUS COLA budget estimate is a product of the projected number of personnel eligible to receive the allowance and the average annual COLA rate. In April 2024 CONUS COLA threshold was adjusted from 108% to 107% of the national cost of living average. This budget request includes this threshold change.

There is a -$0.8 million decrease in the program requirement between FY 2026 and FY 2027. The total requirement change is due to:

(1) Price increase due to the annualization of the pay raise: +$0.2 million

(2) Program decrease due to number of Soldiers expected to receive CONUS COLA: -$1.0 million

Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS CONUS COST OF LIVING ALLOWANCE -OFFICER (IN THOUSANDS OF DOLLARS)
FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
CONUS, COST-OF-LIVING ALLOWANCE	AVERAGE NUMBER 1,700	RATE $4,250	AMOUNT 7,225	AVERAGE NUMBER 1,782	RATE $4,076	AMOUNT 7,262	AVERAGE NUMBER 1,553	RATE $4,182	AMOUNT 6,493

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS CLOTHING ALLOWANCES -OFFICER

PROJECT:	CLOTHING ALLOWANCES -OFFICER		FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$5,324 $3,112 $4,812
		PART I -PURPOSE AND SCOPE

The requested funds will provide for the initial payment and additional allowance for purchases of required uniforms under provisions of 37 U.S.C. 415 and 416. In addition to any other clothing allowance authorized, an officer directed by competent authority to dress in civilian clothing more than half the time when performing official duty, as a military requirement, may be authorized a civilian clothing allowance. Civilian clothing allowance for officers is authorized only if the permanent duty station is outside the United States in accordance with 37 U.S.C. 419.

PART II -JUSTIFICATION OF FUNDS REQUESTED

Allowances for uniform and clothing purchases are developed by multiplying the projected number eligible for each type of allowance by the applicable statutory rate. The statutory rates for initial and additional clothing allowances are $400 and $200, respectively. The civilian clothing allowance rate is a composite rate based on the weighted averages of three civilian clothing payment levels. The FY 2025 civilian clothing rates are (1) permanent duty initial payment, $1,252.80;

(2) permanent duty annual replacement and temporary duty of at least 15 days in a 30-day period, $418.68; and (3) temporary duty of at least 30 days in a 36-day period $835.20. The FY 2026 and FY 2027 civilian clothing rates are increased by general inflation.

There is a +$2.2 million increase in the program requirement between FY 2026 and FY 2027. The total requirement change is due to the program increase due to the number of Soldiers expected to receive Clothing Allowance.

Detailed computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS CLOTHING ALLOWANCES -OFFICER (IN THOUSANDS OF DOLLARS)
FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
AVERAGE NUMBER	RATE	AMOUNT	AVERAGE NUMBER	RATE	AMOUNT	AVERAGE NUMBER	RATE	AMOUNT
CLOTHING ALLOWANCES -OFFICER INITIAL MILITARY ALLOWANCE ADDITIONAL MILITARY ALLOWANCE CIVILIAN CLOTHING ALLOWANCE	8,268 6,030 288	$400 $200 $1,039	3,307 1,206 299	3,445 7,180 286	$400 $200 $1,041	1,378 1,436 298	7,980 9,270 262	$400 $200 $1,063	3,192 1,854 278
TOTAL CLOTHING ALLOWANCES -OFFICER	14,586		4,812	10,911		3,112	17,512		5,324

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS FAMILY SEPARATION ALLOWANCES -OFFICER

PROJECT:	FAMILY SEPARATION ALLOWANCES -OFFICER	FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$20,985 $17,970 $26,998
	PART I -PURPOSE AND SCOPE

Family Separation Allowance (FSA) provides compensation to Service members who are separated from their dependents for a continuous period of 30 days or more due to military orders, helping alleviate the financial burden of extended family separation. FSA is authorized under Title 37, United States Code, Chapter 7, Allowances. Section 622 of the FY 2026 National Defense Authorization Act amended Section 427(a)(1) of Title 37 to increase the monthly FSA floor from $250 to $300, effective January 1, 2026. This statutory change reflects Congress’s recognition of the rising costs faced by military families and reinforces the Department of War’s commitment to supporting Service members’ quality of life and family stability.

Payment is $300 per month. There are two types of FSA payments:

Family Separation Allowance -Restricted (FSA-R) -FSA-R is payable when a member with dependents makes a permanent change of station move, and travel of dependents to the duty station is not authorized and dependents do not reside at or near the duty station.

Family Separation Allowance -Temporary Duty (FSA-T) -FSA-T is payable when a member with dependents is on temporary duty (TDY) travel continuously for more than 30 days, and dependents do not reside near the TDY location.

PART II -JUSTIFICATION OF FUNDS REQUESTED

The FSA budget estimate is a product of the estimated number of personnel for each type of family separation allowance and the applicable statutory rate. The FY 2027 takers for FSA were forecasted based on FY 2025 projected execution.

There is a +$2.9 million increase in Family Separation allowance between FY 2026 and FY 2027 due to changes in the number of Soldiers expected to receive allowance.

Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS FAMILY SEPARATION ALLOWANCES -OFFICER (IN THOUSANDS OF DOLLARS)
FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
AVERAGE NUMBER	RATE	AMOUNT	AVERAGE NUMBER	RATE	AMOUNT	AVERAGE NUMBER	RATE	AMOUNT
FAMILY SEPARATION ALLOWANCES -OFFICER FSA -RESTRICTED FSA -TEMPORARY FSA -TEMPORARY	3,926 5,073 0	$3,000 $3,000 $3,000	11,778 15,220 0	1,373 3,861 -26	$3,450 $3,450 $3,450	4,736 13,322 -88	1,170 4,659 0	$3,600 $3,600 $3,600	4,213 16,772 0
TOTAL FAMILY SEPARATION ALLOWANCES OFFICER	8,999		26,998	5,208		17,970	5,829		20,985

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS BASIC NEEDS ALLOWANCE PAYMENTS

PROJECT:	BASIC NEEDS ALLOWANCE PAYMENTS		FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$1,987 $0 $0
		PART I -PURPOSE AND SCOPE

The National Defense Authorization Act (NDAA) 2022, Public Law 117-81, Section 601, authorized a new section (402b) of Title 37 to address economic security of certain service members (based on factors such as total household income and dependents) by directing the Secretary of Defense to provide a monthly allowance for members that do not exceed the Basic Needs Allowance (BNA) threshold as a calculated percentage of members Gross Household Income (GHI) to the Federal Poverty Guidelines (FPG). The request below funds a BNA for all members that do not meet a minimum GHI threshold of 200% of the FPG.

PART II -JUSTIFICATION OF FUNDS REQUESTED

Basic Needs Allowances are determined by using demographic data from the Defense Manpower Data Center.

The component estimate for the Basic Needs Allowance was calculated using the relative populations of members by grade and proportionate demographic/location characteristics for each household.

Members are not eligible for the allowance:

(1) That are without dependents.

(2) Have not completed basic training.

(3) That are Cadets at the United States Military Academy, the United States Air Force Academy, or the Coast Guard Academy, midshipmen at the United States Naval Academy, or a cadet or midshipman serving elsewhere in the armed forces.

The FY 2025 projected actual execution is based on an FPG threshold of 150% through April 2025 and a threshold of 200% effective May 2025. The FY 2026 and FY 2027 estimates are based on a threshold of 200% for the entire fiscal year.

There is a +$2.0 million increase in BNA between FY 2026 and FY 2027 due to projected increase in average rates due to pay raise.

Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS BASIC NEEDS ALLOWANCE PAYMENTS (IN THOUSANDS OF DOLLARS)
BASIC NEEDS ALLOWANCE PAYMENTS -OFFICER	FY2025 ACTUAL AMOUNT 0	FY2026 ESTIMATE AMOUNT 0	FY2027 ESTIMATE AMOUNT 1,987

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS SEPARATION PAYMENTS -OFFICER

		FY2027 ESTIMATE	$61,367
		FY2026 ESTIMATE	$63,539
		FY2025 ACTUAL	$81,615
PROJECT:	SEPARATION PAYMENTS -OFFICER
	PART I -PURPOSE AND SCOPE
Funds requested provide for:

Accrued Leave Pay (Lump Sum Terminal Leave Payments) -Pays for unused accrued leave at time of discharge, retirement, or death under provisions in 37

U.S.C. 501 and 10 U.S.C. 701. Leave payments will not exceed the career total of 60 days.

Severance Pay, Disability and Severance Pay, Failure to Promotion -Payments made to officers who are involuntarily discharged or released from active duty. Disability severance pay is paid to a member separated from service for a physical disability under provisions in 10 U.S.C. 1212. Failure to promotion severance pay is pay to officers not eligible for retirement under any provision of the law on the date of elimination by promotion list passover under provisions in 10 U.S.C. 637 (a).

Involuntary -Half Severance Pay -Payments authorized to members not fully qualified for retention and denied reenlistment or continuation. Payment is 5% of the product of the number of years the member has been in active service plus fractions of years based on full months and 12 times monthly basic pay.

Involuntary -Full Severance Pay -Payments are authorized to members involuntarily separated from active duty who are fully qualified for retention, but are denied reenlistment or continuation. Payment is 10% of the product of the number of years the member has in active service plus fractions of years based on full months and 12 times monthly basic pay.

Voluntary Separation Incentive (VSI) Trust Fund -The FY 1992 National Defense Authorization Act approved two voluntary separation pay programs to use during the force drawdown. The programs apply to both officers and enlisted soldiers who have more than six and less than 20 years of service. The first, voluntary separation incentive (VSI) is an annuity that makes annual payments for twice the number of years served for soldiers who voluntarily leave active duty under the provision of 10 U.S.C. 1175. The second program, special separation benefits (SSB), provides a lump sum of one and a half times involuntary separation pay (50% more) for soldiers who voluntarily leave active duty. VSI and SSB have been used to reduce involuntary separations. The authority to use VSI/SSB was reinstated for use from 31 December 2012 to 31 December 2018 by the FY 2012 National Defense Authorization Act.

PART II -JUSTIFICATION OF FUNDS REQUESTED

Separation payments are determined by multiplying the projected number eligible for each type of payment by the estimated average payment applicable.

There is a -$2.1 million decrease in the separation pay requirement between FY 2026 and FY 2027. The total requirement change is due to:

(1) Price increase due to the annualization, effective 1 January 2026: +$0.8 million

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS SEPARATION PAYMENTS -OFFICER

(2) Price increase due to the annualization, effective 1 January 2027: +$3.8 million

(3) Program decrease due to a change in projected Officer losses expected to receive a separation payment: -$6.7 million

Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS SEPARATION PAYMENTS -OFFICER (IN THOUSANDS OF DOLLARS)

FY2025 ACTUAL		FY2026 ESTIMATE		FY2027 ESTIMATE
AVG	AVG			AVG	AVG			AVG	AVG
NUMBER	DAYS	RATE	AMOUNT	NUMBER	DAYS	RATE	AMOUNT	NUMBER	DAYS	RATE	AMOUNT
SEPARATION PAYMENTS -OFFICER
LUMP SUM TERMINAL LEAVE
OFFICER-ACTIVE DUTY
GENERAL	0	39	$25,655	0	0	39	$25,072	0	0	39	$25,724	0
LIEUTENANT GENERAL	30	40	$24,407	724	21	40	$25,557	534	21	40	$26,222	541
MAJOR GENERAL	16	22	$12,715	209	12	22	$14,238	171	12	22	$14,608	178
BRIGADIER GENERAL	15	28	$15,323	224	12	28	$15,905	191	12	28	$16,319	197
COLONEL	909	23	$11,074	10,067	605	23	$11,795	7,137	610	23	$12,102	7,385
LIEUTENANT COLONEL	1,468	20	$7,593	11,143	732	20	$7,961	5,827	975	20	$8,168	7,966
MAJOR	1,632	18	$5,677	9,265	820	18	$5,964	4,889	1,092	18	$6,119	6,681
CAPTAIN	4,224	16	$3,911	16,519	2,958	16	$4,096	12,115	2,487	16	$4,202	10,450
1ST LIEUTENANT	677	15	$3,097	2,097	405	15	$3,014	1,222	409	15	$3,092	1,264
2ND LIEUTENANT	100	25	$2,916	293	51	25	$3,536	181	52	25	$3,628	187
SUBTOTAL OFFICER-ACTIVE DUTY	9,071			50,541	5,616			32,267	5,670			34,849
OFFICER-WARRANT ACTIVE
WARRANT OFFICER (W-5)	152	26	$9,531	1,444	99	26	$10,071	998	100	26	$10,332	1,032
WARRANT OFFICER (W-4)	469	23	$6,870	3,223	317	23	$7,265	2,302	320	23	$7,454	2,383
WARRANT OFFICER (W-3)	635	21	$5,620	3,570	407	21	$5,825	2,370	410	21	$5,977	2,453
WARRANT OFFICER (W-2)	429	20	$4,610	1,978	279	20	$4,653	1,299	282	20	$4,774	1,345
WARRANT OFFICER (W-1)	68	18	$3,329	225	37	18	$3,103	116	38	18	$3,183	120
SUBTOTAL OFFICER-WARRANT ACTIVE	1,753			10,440	1,139			7,085	1,150			7,333
SUBTOTAL LUMP SUM TERMINAL LEAVE	10,824			60,981	6,755			39,352	6,820			42,182
SEVERANCE PAY, DISABILITY	120		$109,012	13,052	133		$111,010	14,773	128		$113,896	14,535
INVOLUNTARY FULL PAY (10%)	45		$108,799	4,896	67		$121,048	8,071	32		$124,195	3,937
VOLUNTARY SEPARATION INCENTIVE (VSI)				2,686				1,343				713
TOTAL SEPARATION PAYMENTS -OFFICER	10,989			81,615	6,955			63,539	6,980			61,367

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS SOCIAL SECURITY TAX EMPLOYER CONTRIBUTION-OFFICER

PROJECT:	SOCIAL SECURITY TAX EMPLOYER CONTRIBUTION-OFFICER	FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$779,799 $751,357 $737,896
	PART I -PURPOSE AND SCOPE

Funds requested provide for the employer's tax to the Social Security Administration as required by the Federal Insurance Contribution Act (FICA).

PART II -JUSTIFICATION OF FUNDS REQUESTED

The FICA tax is developed by multiplying the total earnings for FICA tax purposes by the applicable percentage. The Old Age, Survivor, and Disability Insurance (OASDI) rate is 6.2 percent and the Hospital Insurance (HI) rate is 1.45 percent. The maximum amount of earnings per individual on which tax is payable are:

Calendar Year OASDI Base Medicare Base

2025 $176,100 No upper limit

2026 $181,200 No upper limit

2027 $188,100 No upper limit Because the pay of senior Officers (Colonels and General Officers) is above the maximum cap on the OASDI contributions, the ratio of FICA to basic pay is slightly under the anticipated rate of 7.65%.

There is a +$29.0 million increase in the program requirement between FY 2026 and FY 2027. The total requirement change is due to:

(1) Price increase due to the annualization, effective 1 January 2026: +$7.0 million

(2) Price increase due to the annualization, effective 1 January 2027: +$40.0 million

(3) Program decrease due to man-year reduction: -$18.0 million

Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF OFFICERS SOCIAL SECURITY TAX EMPLOYER CONTRIBUTION-OFFICER (IN THOUSANDS OF DOLLARS)

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE AVERAGE AVERAGE AVERAGE NUMBER RATE AMOUNT NUMBER RATE AMOUNT NUMBER RATE AMOUNT

SOCIAL SECURITY TAX EMPLOYER CONTRIBUTION-OFFICER

SOCIAL SECURITY TAX -EMPLOYER'S 98,543 $7,488 737,896 97,367 $7,719 751,531 96,740 $8,061 779,799 CONTRIBUTION SOCIAL SECURITY TAX -EMPLOYER'S 98,543 $0 0 97,367 ($2) -174 96,740 $0 0 CONTRIBUTION

TOTAL SOCIAL SECURITY TAX EMPLOYER 197,086 737,896 194,734 751,357 193,480 779,799 CONTRIBUTION-OFFICER

MILITARY PERSONNEL, ARMY
SECTION 4
PAY AND ALLOWANCES OF ENLISTED PERSONNEL
SCHEDULE OF INCREASES AND DECREASES -ENLISTED
(IN THOUSANDS OF DOLLARS)
FY2026 Direct Program			32,975,257
Increases Pricing:
	Basic Pay increase due to the annualization of the 3.98% pay raise, effective 1 January 2026	143,412
	Basic Pay increase due to the annualization of the 6.2% (E1-E5) and 5.45% (E6+) pay raise, effective 1 January 2027	822,166
	Retired Pay Accrual increase due to the annualization of the 3.98% pay raise, effective 1 January 2026	34,667
	Retired Pay Accrual increase due to the annualization of the 6.2% (E1-E5) and 5.45% (E6+) pay raise, effective 1 January 2027	198,742
	Basic Allowance for Housing increase due to the annualization of the housing cost growth of 4.0% housing inflation rates, effective 1 January 2026	41,024
	Basic Allowance for Housing increase due to the annualization of the housing cost growth of 3.9% housing inflation rates, effective 1 January 2027	127,686
	Overseas Station Allowance -COLA increase due to the annualization of the 3.98% pay raise, effective 1 January 2026	1,474
	Overseas Station Allowance -COLA increase due to the annualization of the 6.2% (E1-E5) and 5.45% (E6+) pay raise, effective 1 January 2027	8,453
	CONUS COLA increase due to rate changes	1,029
	Clothing increase due to rate changes	7,448
	Separation Pay increase due to the annualization of the 3.98% pay raise, effective 1 January 2026	2,434
	Separation Pay increase due to the annualization of the 6.2% (E1-E5) and 5.45% (E6+) pay raise, effective 1 January 2027	13,953
	FICA increase due to the annualization of the 3.98% pay raise, effective 1 January 2026	10,971
	FICA increase due to the annualization of the 6.2% (E1-E5) and 5.45% (E6+) pay raise, effective 1 January 2027	62,896
	TSP Matching increase due to pay raise	62,356
	Basic Needs Allowance due to rate changes	122,427
	Overseas Station Allowance -COLA increase due to foreign currency exchange rates	20,564
Total Increases Pricing			1,681,702
Increases Program:
	Basic Pay increase due to man-year growth / grade structure	112,862
	Special Pay increase due to changes in the number of Soldiers expected to receive pay	76,258
	Special Duty Assignment Pay increase due to changes in the number of Soldiers expected to receive pay	5,207
	Clothing increase due to changes in the number of Soldiers expected to receive allowance	32,119
	Basic Allowance for Housing increase due to man-year / grade structure growth	122,900
	CONUS COLA increase due to changes in the number of Soldiers expected to receive allowance	2,103
	FICA increase due to man-year / grade structure growth	13,313
	Basic Allowance for Subsistence increase due to realigning BA4 requirements to BA2	1,648,686
	Subsistence in Kind increase due to realigning BA4 requirements to BA2	1,168,640
Total Increases Program			3,182,088
Total Increases			4,863,790

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL SCHEDULE OF INCREASES AND DECREASES -ENLISTED (IN THOUSANDS OF DOLLARS)

Decreases Pricing:

Retired Pay Accrual decrease due to changes in the Normal Cost Percentage rate	(520,303)
Total Decreases Pricing			(520,303)
Decreases Program:
	Retired Pay Accrual decrease due to man-year growth / grade restructure	(224,176)
	Enlistment Bonus decrease due to changes in the number of Soldiers expected to receive pay	(65,988)
	Family Separation Allowance decrease due to changes in the number of Soldiers expected to receive allowance	(40)
	Separation Pay decrease due to changes in the number of Soldiers expected to receive allowance	(47,292)
	Overseas Station Allowance decrease due to changes in the number of Soldiers expected to receive allowance	(42,286)
	Aid and Attendance Allowance for the Catastrophically Injured decrease due to allowance utilization	(47)
	Reenlistment Bonus decrease due to changes in the number of Soldiers expected to receive pay	(59,159)
	Incentive Pay decrease due to changes in the number of Soldiers expected to receive pay	(236)
	Loan Repayment Program decrease due to changes in the number of Soldiers expected to receive pay	(1,191)
Total Decreases Program			(440,415)
Total Decreases			(960,718)
FY2027 Direct Program			36,878,329

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL BASIC PAY -ENLISTED

PROJECT:	BASIC PAY -ENLISTED		FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$19,513,776 $18,421,762 $17,176,724
		PART I -PURPOSE AND SCOPE

Basic pay provides compensation and length of service pay increments for active component enlisted personnel under provisions of 37 U.S.C. 201, 203, 205, and 1009. Basic pay also provides compensation of reserve component enlisted personnel on active duty status under provisions of 10 U.S.C. 12301, 12302 and 12304b.

PART II -JUSTIFICATION OF FUNDS REQUESTED

The basic pay budget estimate is a product of the projected average number of enlisted personnel and the average annual basic pay rate for each grade.

The FY 2027 rates were built by applying inflation assumptions to FY 2025 average basic pay rates. The basic pay rates reflect a 3.8% pay raise (3.98% annualized), effective 1 January 2026 and 6%;7% pay raise (5.45%;6.2% annualized), effective 1 January 2027.

There is a +$1,078.4 million increase in the basic pay program between FY 2026 and FY 2027. The total requirement change is due to:

(1) Price increase due to the 3.8% pay raise, effective 1 January 2026: +$143.4 million

(2) Price increase due to the 6%;7% pay raise, effective 1 January 2027: +$822.2 million

(3) Program decrease due to man-year / grade structure reduction: +$112.8 million Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL BASIC PAY -ENLISTED (IN THOUSANDS OF DOLLARS)
FY2025 ACTUAL AVERAGE NUMBER RATE AMOUNT	FY2026 ESTIMATE AVERAGE NUMBER RATE AMOUNT	FY2027 ESTIMATE AVERAGE NUMBER RATE AMOUNT
BASIC PAY -ENLISTED SERGEANT MAJOR 1ST SERGEANT/MASTER SERGEANT PLATOON SERGEANT/SERGEANT 1ST CLASS STAFF SERGEANT SERGEANT CORPORAL/SPECIALIST PRIVATE FIRST CLASS PRIVATE E2 PRIVATE E1	3,594 11,977 36,914 61,122 71,962 103,189 53,663 25,884 8,540	$103,817 $80,861 $70,354 $54,458 $46,537 $38,061 $30,986 $28,965 $25,830	373,117 968,470 2,597,053 3,328,552 3,348,921 3,927,512 1,662,792 749,721 220,586	3,664 11,836 36,994 60,839 73,956 105,462 60,751 24,637 7,851	$108,957 $84,865 $73,837 $57,154 $48,844 $39,948 $32,522 $31,649 $29,122	399,218 1,004,458 2,731,542 3,477,191 3,612,291 4,212,964 1,975,730 779,734 228,634	3,660 11,737 36,681 59,615 72,172 110,651 56,211 27,621 8,559	$115,021 $89,588 $77,947 $60,335 $51,929 $42,471 $34,576 $33,648 $30,957	420,976 1,051,490 2,859,163 3,596,881 3,747,847 4,699,484 1,943,576 929,397 264,962
TOTAL BASIC PAY -ENLISTED	376,845		17,176,724	385,990		18,421,762	386,907		19,513,776

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL RETIRED PAY ACCRUAL -ENLISTED

PROJECT:	RETIRED PAY ACCRUAL -ENLISTED		FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$3,946,722 $4,455,342 $4,486,840
		PART I -PURPOSE AND SCOPE

Retired Pay Accrual provides payment to the Department of Defense Military Retirement Fund in accordance with 10 U.S.C. 74.

PART II -JUSTIFICATION OF FUNDS REQUESTED

There is a -$511.1 million decrease in the RPA requirement between FY 2026 and FY 2027. The total requirement change is due to:

(1) Price increase due to the 3.8% pay raise (3.98% annualized), effective 1 January 2026: +$34.7 million

(2) Price increase due to the 6%;7% pay raise (5.45%;6.3% annualized), effective 1 January 2027: +$198.7 million

(3) Price decrease due to a reduction in the Normal Cost Percentage (NCP) AC full-time rates, from 24.3% to 24.1%: -$520.3 million

(4) Program decrease due to man-year / grade structure reduction: -$224.2 million Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL RETIRED PAY ACCRUAL -ENLISTED (IN THOUSANDS OF DOLLARS)
FY2025 ACTUAL AVERAGE NUMBER RATE AMOUNT	FY2026 ESTIMATE AVERAGE NUMBER RATE AMOUNT	FY2027 ESTIMATE AVERAGE NUMBER RATE AMOUNT
RETIRED PAY ACCRUAL -ENLISTED ENLISTED RETIRED PAY ACCRUAL ENLISTED RETIRED PAY ACCRUAL-RC ONLY	354,907 21,938	$11,952 $11,169	4,241,809 245,031	360,560 25,430	$11,596 $10,786	4,181,054 274,288	366,760 20,147	$10,220 $9,842	3,748,433 198,289
TOTAL RETIRED PAY ACCRUAL -ENLISTED	376,845		4,486,840	385,990		4,455,342	386,907		3,946,722

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL ENLISTED-TSP MATCHING

PROJECT:	ENLISTED-TSP MATCHING		FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$441,993 $345,375 $321,680
		PART I -PURPOSE AND SCOPE

The National Defense Authorization Act (NDAA) 2016, Public Law 114-92, Section 632(2), authorized the Secretary to make contributions to the Thrift Savings Fund, in accordance with the section 8432 for the benefit of the member who falls under the new modernized requirements system. Automatic contributions of one-percent of basic pay for the benefit of the member will begin on or after the day that is 60 days after the date the member enters a uniformed service, or on or after the date the member elects the new modernized retirement system. Once the member either reaches two years and one day after first entering uniformed service, or elects the new retirement system, the Service will provide matching contributions of no more than five percent of the member's basic pay. The matching will continue until the member completes 26 years of service.

PART II -JUSTIFICATION OF FUNDS REQUESTED

There is a +$62.4 million increase in the enlisted TSP Matching requirement between FY 2026 and FY 2027. This change in requirement is based on basic pay raise along with increased participation assumptions as more Soldiers enter the blended retirement system (BRS) program in early implementation years.

Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL ENLISTED-TSP MATCHING (IN THOUSANDS OF DOLLARS)
ENL TSP MATCHING	FY2025 ACTUAL AMOUNT 321,680	FY2026 ESTIMATE AMOUNT 345,375	FY2027 ESTIMATE AMOUNT 441,993

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL INCENTIVE PAY FOR HAZARDOUS DUTY -ENLISTED

PROJECT:	INCENTIVE PAY FOR HAZARDOUS DUTY -ENLISTED	FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$82,284 $82,422 $84,021
	PART I -PURPOSE AND SCOPE

Incentive pays provide pay to enlisted personnel for performance of hazardous duty under the provisions of 37 U.S.C. 351.

Flying Duty (Crew) -Paid to enlisted members assigned to a position which requires at least four hours of aerial flight each month. The duties are essential to the operation of aircraft in-flight, or the duties are required to complete specific missions of the aircraft. The members perform duties as crew chiefs, medical airmen, firefighter crash rescue specialists, airborne electronic system operators, and air observers. Payments are authorized up to $250 per month.

Flying Duty (Non-Crew) -Paid to enlisted members assigned to a position which requires at least four hours of aerial flight each month. The duties are directly related to in-flight missions of the aircraft that crew members do perform. The members perform duties as aircraft maintenance personnel, aerial photographers, helicopter weapons systems repairmen, and medical personnel. Payment are authorized up to $250 per month.

Parachute Jumping -Paid to enlisted members assigned to a permanent parachute position or airborne unit which requires parachute jumping as an essential part of military duty, while undergoing related training, or performing short-term parachute duty. Continuous payment of parachute duty pay requires at least one parachute jump every three months. Payment is $150 per month for regular jumps. Members who perform parachute jumping at high altitudes with low openings (HALO) as an essential part of duty are entitled to $225 per month. (37 U.S.C. 351 (a) (2))

Experimental Stress (Inside Observer or Test Subject Duty) -Paid to enlisted members serving in duties involving an unusually high level of physiological or other stress; specifically (a) duty inside a high (hyperbaric) or low (altitude) pressure chamber, (b) duty as a human acceleration/deceleration test subject, and (c) duty as a human test subject in thermal stress experiments. Payment is $150 per month. (37 U.S.C. 351 (a) (2))

Demolition Duty -Paid to enlisted personnel training and performing duties involving demolition of explosives as a primary part of duty. Demolition Duty pay is also given to soldiers who are training for such duty. Payment is $150 per month. (37 U.S.C. 351 (a) (2))

Chemical Munitions -Paid to enlisted members whose primary duties require routine physical handling of chemical munitions or chemical surety material. Routine physical handling must be incident to manufacturing, maintenance, storage, testing, laboratory analysis, transportation, surveillance, assembly, disassembly, demilitarization, or disposal of chemical munitions or chemical surety material. Payment is $150 per month. (37 U.S.C. 351 (a) (2))

Toxic Pesticides -Paid to enlisted members for duty involving exposure to toxic fuels and laboratory work that utilizes live dangerous viruses or bacteria. Payment is $150 per month. (37 U.S.C. 351 (a) (2))

Toxic Fuel -Paid to enlisted members assigned to a position on a Propellant Draining Kit (PDK) Team that requires handling and maintaining the propellants unsymmetrical dimethylhydrazine and inhibited red-fuming nitric acid used in the Lance missile system. Payment is $150 per month. (37 U.S.C. 351 (a) (2))

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL INCENTIVE PAY FOR HAZARDOUS DUTY -ENLISTED

PART II -JUSTIFICATION OF FUNDS REQUESTED

The incentive pay for hazardous duty budget estimate is a product of the projected number of enlisted Soldiers eligible for each type of incentive pay and the statutory rate.

Program decrease in incentive pay for hazardous duty due to projection usage: -$0.2 million

Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL INCENTIVE PAY FOR HAZARDOUS DUTY -ENLISTED (IN THOUSANDS OF DOLLARS)

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE

AVERAGE AVERAGE AVERAGE NUMBER RATE AMOUNT NUMBER RATE AMOUNT NUMBER RATE AMOUNT

INCENTIVE PAY FOR HAZARDOUS DUTY -ENLISTED

FLYING DUTY -ENLISTED

CREW 6,227 $2,131 13,269 4,898 $2,127 10,419 3,283 $2,127 6,983 NONCREW MEMBER 95 $1,800 171 118 $1,800 212 121 $1,800 218

SUBTOTAL FLYING DUTY -ENLISTED 6,322 13,440 5,016 10,631 3,404 7,201

PARACHUTE JUMPING -ENLISTED

PARACHUTE JUMPING (REGULAR) 21,707 $2,400 52,096 22,551 $2,400 54,123 24,006 $2,400 57,614 PARACHUTE JUMPING (HIGH ALTITUDE/LOW 1,805 $2,700 4,874 1,898 $2,700 5,124 1,884 $2,700 5,088 OPENING)

SUBTOTAL PARACHUTE JUMPING -ENLISTED 23,512 56,970 24,449 59,247 25,890 62,702

INSIDE OBSERVER OR TEST SUBJECT DUTY 153 $1,800 276 152 $1,800 274 150 $1,800 270 DEMOLITION DUTY 6,524 $1,800 11,743 6,740 $1,800 12,132 6,629 $1,800 11,932 CHEMICAL MUNITIONS PAY 876 $1,800 1,577 30 $1,800 54 33 $1,800 60 TOXIC PESTICIDES 0 $1,800 0 4 $1,800 7 1 $1,800 1 TOXIC FUEL 8 $1,800 15 43 $1,800 77 66 $1,800 118

TOTAL INCENTIVE PAY FOR HAZARDOUS DUTY -37,395 84,021 36,434 82,422 36,173 82,284 ENLISTED

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL SPECIAL PAY -ENLISTED

PROJECT:	SPECIAL PAY -ENLISTED		FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$343,388 $301,391 $265,136
		PART I -PURPOSE AND SCOPE

Assignment Pay or Special Duty Pay -Payments are authorized under 37 U.S.C. 352 for servicemembers performing duties in an assignment, location, or unit under certain conditions as designated by the Army. The payment amount may not exceed $5,000 per month.

(1) Hardship Duty Pay -Authorized in 37 U.S.C. 352 and paid to officers performing duty in a location that is designated by the Secretary of Defense as hardship duty. The monthly rate may not exceed $1,500 per individual from three sources: hardship duty (location), hardship duty (mission), and hardship duty (involuntary extension).

(2) Sea Duty Pay -Soldiers who are entitled to basic pay are also entitled to special pay while on sea duty at a monthly rate not to exceed $750. The term "sea duty" refers to duty performed by a member (1) while assigned to a ship, and while serving on a ship the primary mission of which is accomplished while underway; or (2) while assigned to a ship, and while serving on a ship the primary mission of which is normally accomplished while in port, but only while the ship is away from its home port for 30 or more consecutive days. Additionally, the member entitled to career sea pay who has served 36 consecutive months of sea duty is entitled to a career sea pay premium of $100 per month for the 37th month and each consecutive month of sea duty served (37 U.S.C. 352).

(3) Assignment Incentive Pay (AIP) -Monthly incentive paid to officers in designated assignment locations as determined by the Army. Monthly payments should not exceed $3,000 (37 U.S.C. 352).

(4) Operational Deployment Pay (ODP) -ODP will replace Assignment Incentive Pay for Operational Deployments (AIP-OD) and Hardship Duty Pay-Tempo (HDP-T). It takes effect 1 October 2024 and is payable to Soldiers who are deployed away from their permanent duty station (PDS) in support of an approved operational deployment. The purpose of ODP is to provide a special pay in recognition of the greater than normal rigors of operational deployments, the arduous duty involved during long deployments, and the repetitive nature of an assignment to such duty. All Soldiers in pay grades E-1 through O-6 are entitled to ODP for the period the Soldier is deployed away from their PDS in support of an approved operational deployment. ODP rates range from $210 to $450 per monthly and are based on a Soldier’s grade. ODP monthly payments are prorated based on 30-day month, the number of qualifying days deployed.

(5) Hostile Fire Pay -Paid to enlisted personnel on duty subject to hostile fire or imminent danger. Payment may not exceed $450 per month (37 U.S.C. 351 (a)(1)).

(6) Overseas Extension Incentives Pay -Paid to enlisted personnel who extend their tour of service overseas under provisions of 37 U.S.C. 314.

Skill Incentive Pay and Proficiency Bonus -Payments are authorized under 37 U.S.C. 353 for servicemembers serving in a career field or skill that is designated as critical to the Army.

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL SPECIAL PAY -ENLISTED

(7) Diving Duty Pay -A monthly amount not to exceed $1,000 per month for periods during which they (1) are assigned by orders to the duty of diving, (2) are required to maintain proficiency as a diver by frequent and regular dives, and (3) perform diving duty (37 U.S.C. 353(a)).

(8) Foreign Language Proficiency Pay (FLPP) -Monthly incentive paid to all military personnel who qualify for and maintain the required proficiency in designated foreign languages. The monthly rate may not exceed $12,000 per year. (37 U.S.C. 353(b)).

(9) Personal Allowance for the Sergeant Major of the Army (SMA) and the Senior Enlisted Advisor (SEA) to the Chairman of the Joint Chief of Staff The SMA and the SEA are entitled to a personal allowance of $2,000 per year while serving in this capacity.

(10) Enlisted Continuation Pay -A direct cash payout to eligible Soldiers who have served at least 12 years to encourage continued service. Active Component members are eligible for cash incentives of 2.5 to 13 times their regular monthly basic pay and Reserve Component members will be eligible for 0.5 to 6 times their monthly basic pay (as if serving on active duty) in return for a commitment of four more years of service. This continuation pay is not part of Soldiers retirement package.

PART II -JUSTIFICATION OF FUNDS REQUESTED

The special pay budget estimate is a product of the projected number of enlisted Soldiers eligible for each type of special pay and the statutory rate.

There is a +$76.3 million increase in the special pay program between FY 2026 and FY 2027 primarily in continuation pay is based on basic pay raise along with increased participation assumptions as more Soldiers enter the blended retirement system (BRS) program in early implementation years. Army implemented the Cyber Readiness and Skills Pay with cost estimate of $22 million in FY27.

Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL SPECIAL PAY -ENLISTED (IN THOUSANDS OF DOLLARS)
FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
AVERAGE NUMBER	RATE	AMOUNT	AVERAGE NUMBER	RATE	AMOUNT	AVERAGE NUMBER	RATE	AMOUNT
SPECIAL PAY -ENLISTED ENLISTED ASSIGNMENT INCENTIVE PAY DIVING DUTY PAY HOSTILE FIRE PAY SEA DUTY PAY HARDSHIP DUTY PAY FOREIGN LANGUAGE PROFICIENCY PAY	14,296 525 4,778 271 50,494 12,211	$6,940 $2,560 $2,700 $2,323 $1,500 $3,194	99,214 1,345 12,901 630 75,741 39,002	16,058 805 10,159 297 51,452 12,046	$6,940 $2,560 $2,700 $2,424 $1,500 $3,179	111,445 2,062 27,429 719 77,178 38,295	16,782 984 12,086 357 53,269 11,676	$6,940 $2,560 $2,700 $2,426 $1,500 $3,179	116,468 2,519 32,631 867 79,904 37,119
OTHER SPECIAL PAY SERGEANT MAJOR PERSONAL MONETARY ALLOWANCE CYBER READINESS AND SKILLS PAY	1 0	$2,000 $0	2 0	1 0	$2,000 $0	2 0	1 2,399	$2,000 $9,200	2 22,070
SUBTOTAL OTHER SPECIAL PAY ENLISTED CONTINUATION PAY	1		2 36,301	1		2 44,261	2,400		22,072 51,808
TOTAL SPECIAL PAY -ENLISTED	82,576		265,136	90,818		301,391	97,554		343,388

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL SPECIAL DUTY ASSIGNMENT PAY (SDAP)

PROJECT:	SPECIAL DUTY ASSIGNMENT PAY (SDAP)		FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$112,788 $107,581 $110,423
		PART I -PURPOSE AND SCOPE

Special Duty Assignment Pay (SDAP) provides monetary incentives to enlisted members who qualify for and serve in designated special duty assignments. These funds are utilized for recruiters, guidance counselors, retention NCOs, drill sergeants, and specially designated personnel who have extremely demanding duties requiring extraordinary effort for satisfactory performance, and/or an unusual level of responsibility. SDAP is authorized under provisions of 37 U.S.C. 307.

PART II -JUSTIFICATION OF FUNDS REQUESTED

The SDAP budget estimate is a product of the projected number of enlisted Soldiers eligible to receive each type of pay and the statutory rate. The following are examples of programs/staff that receive SDAP: -Special Forces Soldiers are receiving up to SDAP Level 6 ($450 per month)

-Army Recruiter and Explosive Ordnance Disposal Soldiers are receiving up to SDAP level 5 ($375 per month) There is a +$5.2 million increase in the program requirement between FY 2026 and FY 2027 primarily due to increase in overall Active Component enlisted man-years.

Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL SPECIAL DUTY ASSIGNMENT PAY (SDAP)(IN THOUSANDS OF DOLLARS)
FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
AVERAGE NUMBER	RATE	AMOUNT	AVERAGE NUMBER	RATE	AMOUNT	AVERAGE NUMBER	RATE	AMOUNT
SPECIAL DUTY ASSIGNMENT PAY (SDAP) SD 6 ($450.00) SD 5 ($375.00) SD 4 ($300.00) SD 3 ($225.00)	1 10,511 17,316 288	$5,400 $4,500 $3,600 $2,700	6 47,300 62,339 778	1 10,237 16,865 293	$5,400 $4,500 $3,600 $2,700	6 46,068 60,715 792	1 10,736 17,687 294	$5,400 $4,500 $3,600 $2,700	6 48,313 63,674 795
TOTAL SPECIAL DUTY ASSIGNMENT PAY (SDAP)	28,116		110,423	27,396		107,581	28,718		112,788

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL REENLISTMENT BONUS

PROJECT:	REENLISTMENT BONUS		FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$330,588 $389,747 $389,716
		PART I -PURPOSE AND SCOPE

The Army retention program has direct impact on end strength in conjunction with accessions and separations. Army retention also contributes to force structure by retaining the right Soldier with the right skills, at the right time in the right place. This program allows the Army to foster an environment that encourages high quality, career-minded Soldiers to stay with the Army team in support of the "All Volunteer" force.

Selective Retention Bonus (SRB) -Authorized under U.S.C 37, Section 331 (a) (3). Under the law, an enlisted member of the armed forces who reenlists, voluntarily extends an enlistment, or otherwise agrees to serve for a specified period in a designated career field, skill, or unit of an armed force or under other conditions of service in an armed force may be paid a bonus not to exceed $30,000 per year of active service. Army policy has set the maximum SRB payment allowed at $180,000.

Written Bonus Agreement (WBA)-Authorized under U.S.C 37, Section 331 (a) (3). Under the law, a member of a uniformed service who is qualified in a critical skill and commits to a period of at least one year may be paid a bonus. The WBA currently targets retirement eligible Soldiers with 18-20 years of service and will only be paid out to 28 years of service. Under the law, members may not receive a total of more than $30,000 per year of active service. The Army currently limits WBA payments to a maximum of $180,000.

Soldier may not receive SRB and WBA payments for the same period of service.

PART II -JUSTIFICATION OF FUNDS REQUESTED

The SRB program is a key component in Military Occupational Specialty (MOS)/force alignment initiatives and is critical to proper manning requirements of the Army. Today's Soldiers possess a wealth of skills and combat experience, and retaining these Soldiers is essential to the quality of the force as well as meeting our manpower needs. The SRB program targets Soldiers based on specialty and number of years of service, allocating the most generous bonuses to specialties and grades which are experiencing the greatest shortages and are the most difficult to retain. Given the current environment of fluctuating end strength, to ensure no adverse effects on manning, the SRB program will continue to offer incentives for continued service to Soldiers serving in critical skills that would offset adverse impacts.

For shortage skills, the Army continually evaluates the retention programs and offer bonuses where appropriate. Other adjustments to align the force include reclassification of soldiers into shortage skills and increasing promotion opportunities to Soldiers in shortage skills. In overage skills, the Army restricts reenlistment opportunity, offer reclassification out of the overage skills, and does not permit retention beyond the Retention Control Point (RCP). The Army will continue to focus and apply management initiatives to develop an optimal force structure that supports end strength requirements.

The Army does not anticipate using CSRB in FY 2026 and FY 2027. Instead, authorities provided under SRB will be utilized to write retention bonus contracts that PB-30X REENLISTMENT BONUS-PURPOSE/SCOPE & JUSTIFICATION

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL REENLISTMENT BONUS

are similar in nature to CSRB. However, the Army plans to maintain the CSRB authority to incentivize certain critical skills in the future.

The re-enlistment bonus (RB) requirement decreases by -$59.2 million between FY 2026 and FY 2027. The budget request is based on the anticipated target reenlistment population in FY 2027.

Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL REENLISTMENT BONUS (IN THOUSANDS OF DOLLARS)
FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
SELECTIVE RETENTION BONUS	AVERAGE NUMBER 17,164	RATE $22,706	AMOUNT 389,716	AVERAGE NUMBER 17,165	RATE $22,706	AMOUNT 389,747	AVERAGE NUMBER 14,559	RATE $22,706	AMOUNT 330,588

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL ENLISTMENT BONUS

PROJECT:	ENLISTMENT BONUS		FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$217,512 $283,500 $359,081
		PART I -PURPOSE AND SCOPE

Enlistment bonuses are used to attract high quality recruits, as defined by the Armed Service Vocational Aptitude Battery (ASVAB) test scores, into designated Army skills which are difficult to fill with qualified recruits. The payment is authorized by 37 U.S.C. 331 (a) (1) and (2), which allows up to $75,000 for an enlistment for a minimum of 2 years. Army policy restricts payments for enlistment bonuses to a minimum of 3 years with increasing amounts for longer term contracts. The Army pays up to $10,000 at the first permanent duty station after successful completion of basic and initial training, then equal periodic payments, if required.

New Payments -Payments are made to individuals who enter active duty and complete initial training identified for a bonus during the same fiscal year.

Anniversary Payments -Army policy authorizes up to $10,000 to be paid initially in lump sum. Soldiers receiving bonuses above $10,000 are paid anniversary payments paid in equal installments on the Soldier's anniversary date over the remaining years of his contract. These payments are contractual obligations paid in the year earned.

PART II -JUSTIFICATION OF FUNDS REQUESTED

The Enlistment Bonus program is designed to attract highly qualified individuals. The Army offers various levels of the enlistment bonus based upon the criticality of the MOS and length of the enlistment contract. Bonuses complement the top reasons (pay, tuition for college, etc.) for considering enlistment in the Army according to youth polls. The program is driven primarily by the programmed recruiting mission and the propensity to enlist. Funding levels are critical to attaining Army quality goals. The enlistment bonus program is designed to channel applicants into critical MOS training seats at the required time to accomplish accession requirements. Resourcing bonus programs will allow the active component to meet end strength objectives and achieve Army standards for recruit quality.

There is no change in the enlistment bonus (EB) requirement between FY 2026 and FY 2027.

Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL ENLISTMENT BONUS (IN THOUSANDS OF DOLLARS)
FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
AVERAGE NUMBER	RATE	AMOUNT	AVERAGE NUMBER	RATE	AMOUNT	AVERAGE NUMBER	RATE	AMOUNT
ENLISTMENT BONUS NEW PAYMENTS ANNIVERSARY PAYMENTS	22,113 27,858	$10,204 $4,790	225,640 133,441	17,811 41,035	$8,236 $3,334	146,690 136,810	12,420 34,560	$8,236 $3,334	102,288 115,224
TOTAL ENLISTMENT BONUS	49,971		359,081	58,846		283,500	46,980		217,512

MILITARY PERSONNEL, ARMY
SECTION 4
PAY AND ALLOWANCES OF ENLISTED PERSONNEL
ENLISTMENT BONUS
(IN THOUSANDS OF DOLLARS)
FY 2025	FY 2026	FY 2027	FY 2028	FY 2029	FY 2030	FY 2031
Number	Amount	Number	Amount	Number	Amount	Number	Amount	Number	Amount	Number	Amount	Number	Amount
Prior Obligations (Anniversary)	27,858	133,441	13,658	45,536	4,147	13,827	3,340	11,137	0	0	0	0	0	0
FY 2025
Initial Payments	22,113	225,640	0	0	0	0	0	0	0	0	0	0	0	0
Anniversary Payments			27,377	91,274	13,133	43,785	6,204	20,683	2,944	9,814	794	2,646	0	0
FY 2026
Initial Payments		17,811	146,690	0	0	0	0	0	0	0	0	0	0
Anniversary Payments				17,280	57,612	14,316	53,730	5,467	18,226	1,984	6,616	793	2,643
FY 2027
Initial Payments		12,420	102,288	0	0	0	0	0	0	0	0
Anniversary Payments				23,861	73,551	12,616	42,061	5,159	17,200	1,982	6,608
FY 2028
Initial Payments		4,132	34,033	0	0	0	0	0	0
Anniversary Payments				21,025	70,101	11,906	39,693	5,153	17,181
FY 2029
Initial Payments			6,425	52,913	0	0	0	0
Anniversary Payments					19,842	66,155	11,892	39,648
FY 2030
Initial Payments				7,412	61,048	0	0
Anniversary Payments						19,820	66,081
FY 2031
Initial Payments													7,412	61,048
Total Initial Payments	22,113	225,640	17,811	146,690	12,420	102,288	4,132	34,033	6,425	52,913	7,412	61,048	7,412	61,048
Total Anniversary Payments	27,858	133,441	41,035	136,810	34,560	115,224	47,721	159,101	42,052	140,202	39,685	132,310	39,640	132,161
Total	49,971	359,081	58,846	283,500	46,980	217,512	51,853	193,134	48,477	193,115	47,097	193,358	47,052	193,209

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL LOAN REPAYMENT PROGRAM

PROJECT:	LOAN REPAYMENT PROGRAM		FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$11,769 $12,960 $6,331
		PART I -PURPOSE AND SCOPE

The Loan Repayment Program (LRP) is authorized by PL 99-145, Section 71(a) (1). Guidelines for the LRP are contained in 10 U.S.C 2171. The LRP pays for federal student loans guaranteed under the Higher Education Act and any loan incurred for educational purposes. The LRP is an enlistment incentive designed to increase the quality of enlistments and attract recruits into designated Army skills which are difficult to fill with qualified enlistees. The LRP repays $1,500 or one-third of the qualified loan whichever is greater, for every year of service up to a maximum of $65,000. The loan is repaid in three annual installments, which begins one year after the Soldier graduates.

PART II -JUSTIFICATION OF FUNDS REQUESTED

The Loan Repayment Program (LRP) is an effective tool for providing access to the college market. LRP is paid to enlisted Soldiers, as well as to Soldiers who complete Officer Candidate School (OCS) and Warrant Officer Flight Training (WOFT). MOSs that are eligible for LRP include, but are not limited to, 11X (Infantry), 18X (Special Forces), 35W (Military Intelligence), 68W (Combat Medic).

There is a -$1.2 million decrease in the LRP requirement due to projection utilization from FY 2026 to FY 2027.

Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL LOAN REPAYMENT PROGRAM (IN THOUSANDS OF DOLLARS)

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE AVERAGE AVERAGE AVERAGE NUMBER AMOUNT NUMBER AMOUNT NUMBER AMOUNT

LOAN REPAYMENT PROGRAM 653 6,331 692 12,960 692 11,769

PB-30X LOAN REPAYMENT PROGRAM

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL BASIC ALLOWANCE FOR HOUSING -ENLISTED

PROJECT:	BASIC ALLOWANCE FOR HOUSING -ENLISTED	FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$6,460,418 $6,162,579 $5,945,330
	PART I -PURPOSE AND SCOPE

Basic Allowance for Housing (BAH) provides enlisted members a monthly allowance for housing and consists of BAH-Domestic, BAH Differential, Partial BAH, and Overseas Housing Allowance (OHA). BAH combines housing payments formerly provided by Basic Allowances for Quarters (BAQ) and Variable Housing Allowance (VHA). In accordance with the Joint Federal Travel Regulation (JTFR), Chapter 10, BAH also includes Family Separation Housing (FSH) allowance, which is integrated in the without dependent housing allowance sections. Payment to service members is authorized under provisions of 37 U.S.C. 403.

PART II -JUSTIFICATION OF FUNDS REQUESTED

The BAH budget estimate is a product of the average number of enlisted Soldiers projected to receive BAH and estimated average annual rate for each grade and BAH category. The FY 2027 rates were built by applying inflation assumptions to the FY 2025 average BAH rates. The BAH rates reflect a 4.0% housing rate increase, effective 1 January 2026 and 3.9% housing rate increase, effective 1 January 2027.

There is a +$291.6 million increase in the BAH program between FY 2026 and FY 2027. The total requirement change is due to:

(1) Price increase due to the 4.0% housing cost inflation, effective 1 January 2026: +$41.0 million

(2) Price increase due to the 3.9% housing cost inflation, effective 1 January 2027: +$127.7 million

(3) Program increase due to man-year growth / grade structure: +$122.9 million Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL BASIC ALLOWANCE FOR HOUSING -ENLISTED (IN THOUSANDS OF DOLLARS)

FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
AVERAGE	AVERAGE	AVERAGE
NUMBER	RATE	AMOUNT	NUMBER	RATE	AMOUNT	NUMBER	RATE	AMOUNT
BASIC ALLOWANCE FOR HOUSING -ENLISTED
WITH DEPENDENTS-DOMESTIC
SERGEANT MAJOR	3,251	$31,699	103,055	2,963	$32,979	97,714	3,232	$34,265	110,751
1ST SERGEANT/MASTER SERGEANT	10,701	$30,211	323,302	9,556	$31,447	300,504	10,565	$32,674	345,197
PLATOON SERGEANT/SERGEANT 1ST CLASS	33,688	$28,832	971,279	30,631	$29,986	918,488	32,815	$31,156	1,022,387
STAFF SERGEANT	42,785	$27,515	1,177,231	44,046	$28,629	1,260,995	42,693	$29,745	1,269,917
SERGEANT	36,158	$24,543	887,424	39,245	$25,528	1,001,839	37,643	$26,523	998,410
CORPORAL/SPECIALIST	36,091	$22,599	815,628	38,078	$23,507	895,097	39,410	$24,424	962,544
PRIVATE FIRST CLASS	12,294	$22,916	281,730	11,467	$23,805	272,982	9,818	$24,733	242,819
PRIVATE E2	4,504	$24,170	108,852	4,340	$25,188	109,318	4,402	$26,170	115,208
PRIVATE E1	1,120	$24,842	27,830	1,815	$25,829	46,886	1,829	$26,837	49,075
SUBTOTAL WITH DEPENDENTS-DOMESTIC	180,592	4,696,331	182,141	4,903,823	182,407	5,116,308
WITHOUT DEPENDENTS-DOMESTIC
SERGEANT MAJOR	352	$27,292	9,598	358	$28,388	10,166	672	$29,495	19,824
1ST SERGEANT/MASTER SERGEANT	1,375	$26,251	36,096	1,350	$27,288	36,848	1,457	$28,352	41,296
PLATOON SERGEANT/SERGEANT 1ST CLASS	5,987	$23,757	142,244	5,952	$24,704	147,029	5,808	$25,667	149,079
STAFF SERGEANT	16,248	$22,146	359,822	16,388	$23,034	377,491	15,883	$23,932	380,101
SERGEANT	12,009	$21,568	259,018	12,282	$22,377	274,839	11,709	$23,249	272,224
CORPORAL/SPECIALIST	9,909	$18,897	187,254	9,977	$19,629	195,847	10,818	$20,395	220,624
PRIVATE FIRST CLASS	1,531	$20,795	31,844	1,377	$21,529	29,653	1,159	$22,369	25,930
PRIVATE E2	253	$33,884	8,568	230	$35,139	8,067	234	$36,510	8,549
PRIVATE E1	72	$26,921	1,942	112	$27,098	3,048	110	$28,155	3,100
SUBTOTAL WITHOUT DEPENDENTS-DOMESTIC	47,736		1,036,386	48,026		1,082,988	47,850		1,120,727

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL BASIC ALLOWANCE FOR HOUSING -ENLISTED (IN THOUSANDS OF DOLLARS)

FY2025 ACTUAL AVERAGE NUMBER RATE AMOUNT	FY2026 ESTIMATE AVERAGE NUMBER RATE AMOUNT	FY2027 ESTIMATE AVERAGE NUMBER RATE AMOUNT
BASIC ALLOWANCE FOR HOUSING -ENLISTED
PARTIAL ALLOWANCE FOR BACHELORS -DOMESTIC
SERGEANT MAJOR	4	$223	1	4	$233	1	471	$242	114
1ST SERGEANT/MASTER SERGEANT PLATOON SERGEANT/SERGEANT 1ST CLASS STAFF SERGEANT	16 97 966	$184 $144 $119	3 14 115	16 107 960	$191 $150 $124	3 16 119	186 96 961	$199 $156 $129	37 15 124
SERGEANT CORPORAL/SPECIALIST PRIVATE FIRST CLASS PRIVATE E2 PRIVATE E1 SUBTOTAL PARTIAL ALLOWANCE FOR BACHELORS DOMESTIC	16,327 44,557 34,968 19,163 6,614 122,712	$104 $97 $94 $86 $83	1,698 4,322 3,287 1,648 549 11,637	16,716 46,297 32,051 18,211 10,581 124,943	$109 $101 $98 $90 $86	1,822 4,676 3,141 1,639 910 12,327	15,912 49,886 28,931 19,191 10,933 126,567	$113 $105 $101 $94 $90	1,798 5,238 2,922 1,804 984 13,036
BAH DIFFERENTIAL	614	$3,814	2,341	572	$4,059	2,321	623	$4,218	2,626
WITH DEPENDENTS -OVERSEAS
SERGEANT MAJOR 1ST SERGEANT/MASTER SERGEANT PLATOON SERGEANT/SERGEANT 1ST CLASS STAFF SERGEANT SERGEANT CORPORAL/SPECIALIST PRIVATE FIRST CLASS PRIVATE E2 PRIVATE E1 SUBTOTAL WITH DEPENDENTS -OVERSEAS	99 321 956 1,107 1,025 613 79 9 2 4,211	$38,565 $36,109 $34,052 $31,899 $28,169 $25,495 $23,657 $23,228 $10,787	3,835 11,597 32,561 35,322 28,879 15,621 1,867 208 19 129,909	105 319 971 312 1,057 610 67 8 2 3,451	$37,835 $35,357 $33,511 $31,378 $27,638 $24,971 $23,010 $22,410 $10,337	3,976 11,280 32,530 9,783 29,207 15,236 1,544 181 16 103,753	115 346 984 1,145 1,050 690 62 9 2 4,403	$38,672 $36,125 $34,224 $32,021 $28,194 $25,496 $23,499 $22,887 $10,556	4,444 12,490 33,674 36,680 29,608 17,594 1,459 202 18 136,169

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL BASIC ALLOWANCE FOR HOUSING -ENLISTED (IN THOUSANDS OF DOLLARS)

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE AVERAGE AVERAGE AVERAGE NUMBER RATE AMOUNT NUMBER RATE AMOUNT NUMBER RATE AMOUNT

BASIC ALLOWANCE FOR HOUSING -ENLISTED

WITHOUT DEPENDENTS -OVERSEAS

SERGEANT MAJOR 45 $30,879 1,397 47 $30,374 1,437 206 $31,026 6,398 1ST SERGEANT/MASTER SERGEANT 152 $29,127 4,415 149 $28,485 4,251 155 $29,092 4,510 PLATOON SERGEANT/SERGEANT 1ST CLASS 597 $30,133 18,000 597 $29,562 17,651 574 $30,197 17,324 STAFF SERGEANT 782 $29,696 23,208 423 $29,080 12,301 741 $29,701 21,997 SERGEANT 561 $27,737 15,559 574 $27,270 15,663 534 $27,844 14,874 CORPORAL/SPECIALIST 221 $24,852 5,493 222 $24,428 5,415 235 $24,910 5,860 PRIVATE FIRST CLASS 25 $23,389 576 24 $23,347 571 21 $23,843 506 PRIVATE E2 3 $20,901 72 3 $21,374 68 3 $21,829 72 PRIVATE E1 0 $16,415 6 1 $9,096 10 1 $9,290 11

SUBTOTAL WITHOUT DEPENDENTS -OVERSEAS 2,386 68,726 2,040 57,367 2,470 71,552

TOTAL BASIC ALLOWANCE FOR HOUSING -ENLISTED 358,251 5,945,330 361,173 6,162,579 364,320 6,460,418

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL SUBSISTENCE OF ENLISTED PERSONNEL

PROJECT: SUBSISTENCE OF ENLISTED PERSONNEL

PART I -PURPOSE AND SCOPE

As authorized by Title 10 United States Code (U.S.C.), Chapter 765, Section 7561(c) the funds requested for this budget activity are for the payment of authorized Basic Allowances for Subsistence (BAS), Subsistence-in-Kind (SIK). BAS is for active duty enlisted Soldier. SIK includes cost of procuring subsistence for dining facilities (Subsistence in Messes), operational rations, and augmentation rations. Funded reimbursements are cash collections in dining facilities paid by civilians and by Soldiers who receive BAS.

Basic Allowance for Subsistence is a cash allowance to Soldiers to defray a portion of the cost of subsistence authorized by Title 37 U.S.C., Section 402. BAS is paid under the following conditions: (1) when authorized to mess separately, (2) while on authorized leave, and (3) when SIK is not available. All enlisted Soldiers receive full BAS entitlement. Soldiers who are meal card holders who reside in Barracks utilizing dining facilities have a portion of BAS collected from their pay. Rate changes are tied to the annual USDA food cost index.

Basic Allowance for Subsistence II (BAS2) is an amount equal to twice the monthly rate of basic allowance for subsistence paid to enlisted members IAW 37 USC Section 402(d) that reside in barracks when no adequate food storage or preparation facilities are in the barracks, and there is no Government messing facility serving those barracks that is capable of making meals available to those occupants.

Subsistence-In-Kind (SIK)/Subsistence-in-Messes is the cost of bulk food for dining facilities. Garrison dining facility budget requirements are dependent on the number of personnel authorized to subsist in the dining facilities, with consideration for a portion of eligible Soldiers who miss meals, and the cost of food used in preparing meals. SIK funds the cost of operational rations for both officers and enlisted Soldiers

Operational Rations are rations used for field subsistence. Operational rations include the Meal-Ready-to-Eat (MRE), Unitized Group Rations (UGR) that include "heat and serve" and A-ration varieties, and other operational rations, such as Cold Weather Rations. The number of active duty Soldiers, the type of operational rations served, and the length of training events determine costs.

Augmentation Rations include contract meals, Korean Augmentation to U.S. Army (KATUSA) rations, and host nation support meals. Contracted meals are furnished by commercial facilities when the payment of BAS would create an individual hardship and/or the costs for establishing a government mess facility are prohibitive. The number of authorized recipients and the type of augmentation rations provided determines the cost.

PART II -JUSTIFICATION OF FUNDS REQUESTED

The enlisted subsistence cost estimates are a product of the projected average number of enlisted personnel and the rate for Basic Allowance for Subsistence (BAS) and Subsistence-in-Kind (SIK).

The following budget table displays requirements for the FY 2027 budget request for subsistence for enlisted personnel under BA2. The FY 2025 Actuals and FY PB-30X SUBSISTENCE OF ENLISTED PERSONNEL-PURPOSE/SCOPE & JUSTIFICATION

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL SUBSISTENCE OF ENLISTED PERSONNEL

2026 Estimate are located in the subsistence for enlisted personnel section under BA4 of the justification material.

Basic Allowance for Subsistence

There is a +$54.6 million increase to the BAS requirement between FY 2026 and FY 2027. The total requirement change is due to:

(1) Price increase due to the 2.4% rate change, effective 1 January 2026: +$6.8 million

(2) Price increase due to the 3.4% rate change, effective 1 January 2027: +$21.1 million

(3) Program increase due to number of personnel estimated to receive benefit: $26.7 million

Subsistence in Kind

There is a -$49.7 million increase to the Subsistence in Kind requirement between FY 2026 and FY 2027. The total requirement change is due to:

(1) Price increase in Subsistence in Messes, due to dining facility cost inflation: +$17.0 million

(2) Program increase in Subsistence in Messes, Operational Rations and Unit Group Rations due to inflation associated with food costs: -$66.7 million Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL SUBSISTENCE OF ENLISTED PERSONNEL (IN THOUSANDS OF DOLLARS)
FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
AVERAGE NUMBER	RATE	AMOUNT	AVERAGE NUMBER	RATE	AMOUNT	AVERAGE NUMBER	RATE	AMOUNT
SUBSISTENCE OF ENLISTED PERSONNEL
WHEN AUTHORIZED TO MESS SEPARATELY
WHEN AUTHORIZED TO MESS SEPARATELY WHEN AUTHORIZED TO MESS SEPARATELY BASIC ALLOWANCE FOR SUBSISTENCE II SUBTOTAL WHEN AUTHORIZED TO MESS SEPARATELY COLLECTIONS AT DISCOUNT MEAL RATE SUBTOTAL WHEN AUTHORIZED TO MESS SEPARATELY	0 0 0 0 0	$0 $0 $0	0 0 0 0 0	0 0 0 0 0	$5,732 $11,463 $4,981	0 0 0 0 0	356,586 489 357,075 -89,513 267,562	$5,913 $11,824 $5,148	2,108,494 5,778 2,114,272 -460,811 1,653,461
SUBSISTENCE IN KIND
SUBSISTENCE IN MESSES SUBSISTENCE IN MESSES OPERATIONAL RATIONS -MEALS READY-TOEAT (MRE) SUBTOTAL SUBSISTENCE IN MESSES	0 0 0	$0 $0	0 0 0	0 0 0	$8,786 $17,897	0 0 0	83,878 18,135 102,013	$8,970 $18,273	752,385 331,386 1,083,771
OPERATIONAL RATIONS UNITIZED GROUP RATIONS-HEAT AND SERVE UNITIZED GROUP RATIONS (A) OTHER RATION PACKAGES SUBTOTAL OPERATIONAL RATIONS	0 0 0 0	$0 $0 $0	0 0 0 0	0 0 0 0	$12,752 $9,977 $19,925	0 0 0 0	5,462 2,411 133 8,006	$13,020 $10,186 $20,343	71,112 24,563 2,714 98,389
MEALS FURNISHED BY MEDICAL FACILITIES SUBTOTAL SUBSISTENCE IN KIND	0 0		0 0	0 0		0 0	0 110,019		1,480 1,183,640
TOTAL SUBSISTENCE OF ENLISTED PERSONNEL	0		0	0		0	377,581		2,837,101

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL OVERSEAS STATION ALLOWANCES -ENLISTED

PROJECT:	OVERSEAS STATION ALLOWANCES -ENLISTED	FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$348,510 $360,305 $364,847
	PART I -PURPOSE AND SCOPE

Overseas Station Allowance (OSA) provides a per diem allowance to enlisted personnel stationed Outside the Continental United States (OCONUS). The allowance considers all elements of the cost of living, subsistence, and other necessary incidental expenses as prescribed by joint travel regulations and authorized under provisions of 37 U.S.C. 405. The OCONUS Cost of Living adjustment (COLA) rates are determined by Defense Travel Management Office (DTMO) which utilizes currency exchange rate data and local surveys to determine COLA rates.

PART II -JUSTIFICATION OF FUNDS REQUESTED

There is a -$11.8 million increase in the OSA program between FY 2026 and FY 2027. The total requirement increase is based on:

(1) Price increase due to the inflationary adjustments: +$9.9 million

(2) Price increase due to foreign currency adjustments: +$20.6 million

(3) Program decrease due to changes in the number of Soldiers expected to receive allowance: -$42.3 million Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY
SECTION 4
PAY AND ALLOWANCES OF ENLISTED PERSONNEL
OVERSEAS STATION ALLOWANCES -ENLISTED
(IN THOUSANDS OF DOLLARS)
FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
AVERAGE			AVERAGE			AVERAGE
NUMBER	RATE	AMOUNT	NUMBER	RATE	AMOUNT	NUMBER	RATE	AMOUNT
OVERSEAS STATION ALLOWANCES -ENLISTED
COST OF LIVING
SERGEANT MAJOR	993	$7,019	6,971	842	$6,129	5,159	974	$6,306	6,140
1ST SERGEANT/MASTER SERGEANT	2,882	$6,035	17,390	2,395	$5,759	13,792	2,626	$5,926	15,559
PLATOON SERGEANT/SERGEANT 1ST CLASS	9,555	$5,038	48,138	15,021	$4,910	73,751	8,335	$5,053	42,117
STAFF SERGEANT	14,647	$4,248	62,219	23,951	$4,306	103,132	13,347	$4,431	59,142
SERGEANT	23,664	$3,279	77,595	-9,363	$3,384	-31,683	21,664	$3,482	75,435
CORPORAL/SPECIALIST	28,369	$2,738	77,675	46,016	$2,665	122,632	28,164	$2,742	77,226
PRIVATE FIRST CLASS	12,048	$2,421	29,168	8,902	$2,306	20,529	8,497	$2,373	20,164
PRIVATE E2	4,224	$2,105	8,891	2,113	$1,992	4,210	2,386	$2,050	4,891
PRIVATE E1	377	$2,389	901	536	$1,875	1,005	596	$1,929	1,149
SUBTOTAL COST OF LIVING	96,759		328,948	90,413		312,527	86,589		301,823
TEMPORARY LODGING	1,324	$27,114	35,899	1,733	$27,566	47,778	1,646	$28,365	46,687
TOTAL OVERSEAS STATION ALLOWANCES ENLISTED	98,083		364,847	92,146		360,305	88,235		348,510

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL CONUS COST OF LIVING ALLOWANCE -ENLISTED

PROJECT:	CONUS COST OF LIVING ALLOWANCE -ENLISTED	FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$13,425 $10,293 $12,217
	PART I -PURPOSE AND SCOPE

Continental United States (CONUS) Cost of Living Allowance (COLA) provides payment to Soldiers to high-cost Military Housing Areas (MHA) inside the United States. A high-cost area is defined as a locality where the cost of living exceeds the average cost of living by an established threshold percentage during a base period. The threshold percentage is established by the Secretary of Defense and cannot be less than eight percent of the national cost of living average. In April 2024 CONUS COLA threshold was adjusted from 108% to 107% of the national cost of living average. Payment to Soldiers is authorized under the provisions of Title 37 U.S.C. 403b.

The following Military Housing Area locations receive CONUS COLA as of January 2025:

CALIFORNIA: Bridgeport, Camp Pendleton, El Centro, Humboldt County, Los Angeles, Marin/Sonoma, Oakland, Riverside, Sacramento, San Bernardino, San Francisco, San Luis Obispo, Santa Clara County

NEW YORK: Long Island, New York City, Staten Island, Westchester County

MASSACHUSETTS: Boston, Martha's Vineyard, Nantucket

PART II -JUSTIFICATION OF FUNDS REQUESTED

There is a +$3.1 million decrease in the program requirement between FY 2026 and FY 2027. The total requirement change is due to:

(1) Price increase due to economic adjustment estimate: +$1.0 million

(2) Program increase due to changes in the number of Soldiers expected to receive the allowance: +$2.1 million Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL CONUS COST OF LIVING ALLOWANCE -ENLISTED (IN THOUSANDS OF DOLLARS)
FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
CONUS, COST-OF-LIVING ALLOWANCE	AVERAGE NUMBER 4,735	RATE $2,580	AMOUNT 12,217	AVERAGE NUMBER 4,391	RATE $2,344	AMOUNT 10,293	AVERAGE NUMBER 5,582	RATE $2,405	AMOUNT 13,425

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL CLOTHING ALLOWANCES -ENLISTED

PROJECT:	CLOTHING ALLOWANCES -ENLISTED		FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$322,299 $282,732 $321,681
		PART I -PURPOSE AND SCOPE

Funds requested will provide for payment to enlisted personnel for prescribed clothing authorized by the Secretary of Defense under the provisions of 37 U.S.C. 418 including:

Initial Issue -Provided to enlisted members upon initial enlistment or upon other special qualification for entitlement to a prescribed outfitting of uniforms. The initial issue may be an in-kind issue or a combination of in kind issue and cash payment. An additional civilian clothing allowance is authorized to enlisted members who are required to wear civilian clothing to perform duties.

Maintenance Allowances: Basic Allowance -Provides for continued replacement and maintenance of unique military items that would normally require replacement during the first three years of active duty. Standard Allowance -Provides for continued replacement and maintenance of unique military items that would normally require replacement after completion of three years of active duty.

Other Allowances: Korean Augmentees to United States Army (KATUSA) -Korean soldiers are assigned to U.S. Combat units in the Republic of Korea (ROK) and assist in providing better integration of American and ROK forces. KATUSA Soldiers are provided a clothing issue. Replacement During First Six Months -Issue in Kind exchanges and alterations within the first six months of active duty including personal clothing and footwear (clothing bag items only). Exchanges based on misfit (weight loss/gain), footwear incompatibility, or item damage incident to service or due to intensive training. Charges Sales -Provides funds to cover emergency needs of enlisted members to purchase clothing items needed for health and welfare.

PART II -JUSTIFICATION OF FUNDS REQUESTED

Allowances for uniform and clothing purchases are calculated by multiplying the projected number eligible for each type of allowance by the applicable rate in accordance with the Financial Management Regulation (FMR), Volume 7A, Chapter 29. The FY 2026 and FY 2027 rates are based on FY 2025 clothing rates increased by general inflation.

There is a +$39.6 million increase in the clothing allowance requirement between FY 2026 and FY 2027. The total requirement change is based on:

(1) Price increase due to rate changes based on general inflation: +$7.5 million

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL CLOTHING ALLOWANCES -ENLISTED

(2) Program increase due to the changes in the number of Soldiers expected to receive pay: +$32.1 million

Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL CLOTHING ALLOWANCES -ENLISTED (IN THOUSANDS OF DOLLARS)

FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
AVERAGE NUMBER	RATE	AMOUNT	AVERAGE NUMBER	RATE	AMOUNT	AVERAGE NUMBER	RATE	AMOUNT
CLOTHING ALLOWANCES -ENLISTED
INITIAL ISSUE
MILITARY ARMY, MALE ARMY, FEMALE	53,137 9,377	$2,060 $2,395	109,463 22,458	41,271 7,282	$2,104 $2,446	86,842 17,812	48,385 8,464	$2,148 $2,497	103,932 21,134
SUBTOTAL MILITARY INITIAL CIVILIAN ISSUE	62,514 3,990	$1,227	131,921 4,896	48,553 2,701	$1,253	104,654 3,384	56,849 3,300	$1,279	125,066 4,221
SUBTOTAL INITIAL ISSUE	66,504		136,817	51,254		108,038	60,149		129,287
MAINTENANCE ALLOWANCES
BASIC ALLOWANCE BASIC MAINTENANCE, MALE BASIC MAINTENANCE, FEMALE	84,675 15,017	$403 $401	34,124 6,022	77,580 13,427	$412 $410	31,963 5,505	81,126 14,385	$420 $418	34,073 6,013
SUBTOTAL BASIC ALLOWANCE	99,692		40,146	91,007		37,468	95,511		40,086
STANDARD ALLOWANCE STANDARD MAINTENANCE, MALE STANDARD MAINTENANCE, FEMALE	193,859 34,389	$576 $573	111,663 19,705	181,128 31,354	$588 $585	106,503 18,342	189,225 33,503	$600 $598	113,535 20,035
SUBTOTAL STANDARD ALLOWANCE	228,248		131,368	212,482		124,845	222,728		133,570
SUBTOTAL MAINTENANCE ALLOWANCES SUPPLEMENTARY ALLOWANCE	327,940		171,514 11,300	303,489		162,313 7,573	318,239		173,656 11,053
OTHER ALLOWANCES KATUSA REPLACEMENT DURING FIRST 6 MONTHS ARMY DIRECT ORDER			1,075 975 0			883 2,935 990			1,320 5,193 1,790
SUBTOTAL OTHER ALLOWANCES	0		2,050	0		4,808	0		8,303
TOTAL CLOTHING ALLOWANCES -ENLISTED	394,444		321,681	354,743		282,732	378,388		322,299

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL FAMILY SEPARATION ALLOWANCES -ENLISTED

PROJECT:	FAMILY SEPARATION ALLOWANCES -ENLISTED	FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$77,840 $77,881 $100,470
	PART I -PURPOSE AND SCOPE

Payment is $300 per month. There are two types of FSA payments:

PART II -JUSTIFICATION OF FUNDS REQUESTED

There is a -$0.04 million program decrease in the FSA requirement between FY 2026 and FY 2027 is due to the number of Soldiers expected to receive allowance.

Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL FAMILY SEPARATION ALLOWANCES -ENLISTED (IN THOUSANDS OF DOLLARS)
FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
AVERAGE NUMBER	RATE	AMOUNT	AVERAGE NUMBER	RATE	AMOUNT	AVERAGE NUMBER	RATE	AMOUNT
FAMILY SEPARATION ALLOWANCES -ENLISTED FSA -RESTRICTED FSA -TEMPORARY DUTY FSA -TEMPORARY DUTY	3,262 30,228 0	$3,000 $3,000 $3,000	9,787 90,683 0	3,736 19,040 -202	$3,450 $3,450 $3,450	12,890 65,689 -698	4,169 17,453 0	$3,600 $3,600 $3,600	15,008 62,832 0
TOTAL FAMILY SEPARATION ALLOWANCES ENLISTED	33,490		100,470	22,574		77,881	21,622		77,840

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL BASIC NEEDS ALLOWANCE PAYMENTS

PROJECT:	BASIC NEEDS ALLOWANCE PAYMENTS		FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$138,427 $16,000 $23
		PART I -PURPOSE AND SCOPE

PART II -JUSTIFICATION OF FUNDS REQUESTED

Basic Needs Allowances are determined by using demographic data from the Defense Manpower Data Center.

The component estimate for the Basic Needs Allowance was calculated using the relative populations of members by grade and proportionate demographic/location characteristics for each household.

Members are not eligible for the allowance:

(1) That are without dependents.

(2) Have not completed basic training.

There is a +$122.4 million increase in BNA between FY 2026 and FY 2027 due to projected increase in average rates due to pay raise.

Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL BASIC NEEDS ALLOWANCE PAYMENTS (IN THOUSANDS OF DOLLARS)
BASIC NEEDS ALLOWANCE PAYMENTS	FY2025 ACTUAL AMOUNT 23	FY2026 ESTIMATE AMOUNT 16,000	FY2027 ESTIMATE AMOUNT 138,427

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL AID AND ATTENDANCE FOR CATASTROPHICALLY INJURED

PROJECT:	AID AND ATTENDANCE FOR CATASTROPHICALLY INJURED	FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$3,349 $3,396 $1,769
	PART I -PURPOSE AND SCOPE

Aid and Attendance for Catastrophically Injured provides payment to injured service members who require aid and attendance during and after hospitalization as a result of injuries sustained in combat or in a combat-related event. The allowance is intended to be used to compensate designated caregivers for the dedicated time and assistance they provide to catastrophically injured service members. The allowance will be paid by the Secretary until the injured service member is medically retired through the expedited disability evaluation system and transitioned to veteran status. At that time, the allowance will cease for that member. Payments are authorized for all Soldiers who incur catastrophic injury or illness in the line of duty.

This allowance is authorized under provisions of 37 U.S.C. 439, (Section 603 of FY 2010 NDAA, P.L. 111-87).

PART II -JUSTIFICATION OF FUNDS REQUESTED

Entitlement for special monthly compensation is based on a physician's certification that the injured service member requires the aid and assistance of another person to perform personal functions required in everyday living.

There is -$0.05 million decrease due to projected utilization in the aid and attendance for catastrophically injured allowance between FY 2026 and FY 2027.

The detailed computations are provided in the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL AID AND ATTENDANCE FOR CATASTROPHICALLY INJURED (IN THOUSANDS OF DOLLARS)
FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
AVERAGE NUMBER	RATE	AMOUNT	AVERAGE NUMBER	RATE	AMOUNT	AVERAGE NUMBER	RATE	AMOUNT

AID & ATTENDANCE ALLOW-1,144 $1,546 1,769 2,197 $1,546 3,396 2,166 $1,546 3,349 CATASTROPHICALLY INJURED

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL SEPARATION PAYMENTS -ENLISTED

		FY2027 ESTIMATE	$288,054
		FY2026 ESTIMATE	$318,959
		FY2025 ACTUAL	$295,236
PROJECT:	SEPARATION PAYMENTS -ENLISTED
	PART I -PURPOSE AND SCOPE
Funds requested provide for:

Accrued Leave Pay (Lump Sum Terminal Leave Payments) -Paid to enlisted members for unused accrued leave at time of discharge, retirement, or death under provisions of 37 U.S.C. 501 and 10 U.S.C. 701. Leave payments will not exceed a career total of 60 days.

Severance Pay -Disability -Paid to enlisted members on active duty who are discharged because of physical disability and who have less than 20 years of service and less than 30 percent disability (10 U.S.C. 1212).

Involuntary -Half Severance Pay -Paid to enlisted members who are not fully qualified for retention and denied reenlistment or continuation. Payment is 5% of the product of the number of years the member has been in active service plus fractions of years based on full months and 12 times monthly basic pay.

Involuntary -Full Severance Pay -Paid to enlisted members who are involuntarily separated from active duty who are fully qualified for retention, but are denied reenlistment or continuation. Payment is 10% of the product of the number of years the member has been inactive service plus fractions of years based on full months and 12 times monthly basic pay.

Voluntary Separation Incentive (VSI) Trust Fund and Special Separation Benefits (SSB) -The FY 1992 National Defense Authorization Act approved two voluntary separation pay programs to use during the force drawdown. The programs apply to both officers and enlisted soldiers who have more than six and less than 20 years of service. The first, voluntary separation incentive (VSI) is an annuity that makes annual payments for twice the number of years served for soldiers who voluntarily leave active duty under the provision of 10 U.S.C. 1175. The second program, special separation benefits (SSB), provides a lump sum of one and a half times involuntary separation pay (50% more) for soldiers who voluntarily leave active duty. VSI and SSB have been used to reduce involuntary separations. The authority to use VSI/SSB was reinstated for use from 31 December 2016 to 31 December 2025 by the FY 2017 National Defense Authorization Act.

PART II -JUSTIFICATION OF FUNDS REQUESTED

Separation payments are determined by multiplying the projected number eligible for each type of payment by the estimated average payment applicable.

There is a -$30.9 million decrease in the separation pay requirement between FY 2026 and FY 2027. The total requirement change is due to:

(1) Price increase due to the 3.8% pay raise (3.98% annualized), effective 1 January 2026: +$2.4 million

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL SEPARATION PAYMENTS -ENLISTED

(2) Price increase due to the 6%;7% pay raise (5.45%;6.2% annualized), effective 1 January 2027: +$14.0 million

(3) Program decrease due to a change in the total number of projected enlisted separations: -$47.3 million

Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL SEPARATION PAYMENTS -ENLISTED (IN THOUSANDS OF DOLLARS)
FY2025 ACTUAL AVG AVG NUMBER DAYS RATE	AMOUNT	FY2026 ESTIMATE AVG AVG NUMBER DAYS RATE	AMOUNT	FY2027 ESTIMATE AVG AVG NUMBER DAYS RATE	AMOUNT

SEPARATION PAYMENTS -ENLISTED
LUMP SUM TERMINAL LEAVE
SERGEANT MAJOR	704	20	$5,539	3,901	603	19	$5,749	3,465	572	20	$5,899	3,375
1ST SERGEANT/MASTER SERGEANT	2,369	21	$4,239	10,041	2,519	21	$4,400	11,083	1,882	21	$4,514	8,495
PLATOON SERGEANT/SERGEANT 1STCLASS	5,708	24	$3,803	21,707	6,170	23	$3,948	24,359	4,609	24	$4,051	18,673
STAFF SERGEANT	7,996	24	$3,335	26,665	9,061	24	$3,462	31,370	6,770	24	$3,552	24,047
SERGEANT	13,089	20	$2,239	29,307	11,466	19	$2,324	26,647	10,880	20	$2,385	25,949
CORPORAL/SPECIALIST PRIVATE FIRST CLASS	23,628 5,397	19 23	$1,838 $1,641	43,429 8,857	25,736 4,530	19 22	$1,908 $1,703	49,104 7,714	19,585 4,299	19 23	$1,958 $1,747	38,348 7,511
PRIVATE E2	5,183	18	$1,153	5,976	4,196	18	$1,197	5,023	3,983	18	$1,228	4,891
PRIVATE E1	4,398	23	$1,279	5,625	3,693	22	$1,328	4,904	3,507	23	$1,362	4,776
SUBTOTAL LUMP SUM TERMINAL LEAVE	68,472			155,508	67,974			163,669	56,087			136,065
SEVERANCE PAY -DISABILITY	2,754		$45,868	126,319	3,006		$47,611	143,138	2,882		$48,849	140,783
INVOLUNTARY HALF PAY (5%)	296		$29,301	8,681	249		$30,415	7,587	213		$31,206	6,644
INVOLUNTARY FULL PAY (10%)	86		$46,846	4,014	87		$48,626	4,208	88		$49,890	4,373
VOLUNTARY SEPARATION INCENTIVE (VSI)				714				357				189
TOTAL SEPARATION PAYMENTS -ENLISTED	71,608			295,236	71,316			318,959	59,270			288,054

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL SOCIAL SECURITY TAX EMPLOYER CONTRIBUTION-ENLISTED

PROJECT:	SOCIAL SECURITY TAX EMPLOYER CONTRIBUTION-ENLISTED	FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$1,492,811 $1,404,593 $1,303,034
	PART I -PURPOSE AND SCOPE

Funds requested provide for the employer's tax to the Social Security Administration as required by the Federal Insurance Contribution Act (FICA).

PART II -JUSTIFICATION OF FUNDS REQUESTED

Calendar year OASDI Base Medicare Base

2025 $176,100 No upper limit

2026 $184,500 No upper limit

2027 $188,700 No upper limit There is a +$87.2 million increase in the FICA requirement between FY 2026 and FY 2027. The total requirement change is based on:

(1) Price increase due to the 3.8% pay raise (3.98% annualized), effective 1 January 2026: +$11.0 million

(2) Price increase due to the 6%;7% pay raise (5.45%;6.2% annualized), effective 1 January 2027: +$62.9 million

(3) Program increase due to man-year growth / grade structure changes: +$13.3 million

Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF ENLISTED PERSONNEL SOCIAL SECURITY TAX EMPLOYER CONTRIBUTION-ENLISTED (IN THOUSANDS OF DOLLARS)

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE AVERAGE AVERAGE AVERAGE NUMBER RATE AMOUNT NUMBER RATE AMOUNT NUMBER RATE AMOUNT

SOCIAL SECURITY TAX EMPLOYER CONTRIBUTION-ENLISTED

SOCIAL SECURITY TAX -EMPLOYER'S 376,845 $3,458 1,303,034 385,990 $3,643 1,406,139 386,907 $3,858 1,492,811 CONTRIBUTION SOCIAL SECURITY TAX -EMPLOYER'S 376,845 $0 0 385,990 ($4) -1,546 386,907 $0 0 CONTRIBUTION

TOTAL SOCIAL SECURITY TAX EMPLOYER 753,690 1,303,034 771,980 1,404,593 773,814 1,492,811 CONTRIBUTION-ENLISTED

MILITARY PERSONNEL, ARMY
SECTION 4
PAY AND ALLOWANCES OF CADETS
SCHEDULE OF INCREASES AND DECREASES -CADETS
(IN THOUSANDS OF DOLLARS)
FY2026 Direct Program			115,216
Increases Pricing:
	Basic Pay increase due to the annualization of the 3.98% pay raise, effective 1 January 2026	713
	Basic Pay increase due to the annualization of the 6.2% pay raise, effective 1 January 2027	3,942
	Basic Allowance for Subsistence increase due to the annualization of the 2.4% subsistence inflation rate, effective 1 January 2026	198
	Basic Allowance for Subsistence increase due to the annualization of the 3.4% subsistence inflation rate, effective 1 January 2027	841
	FICA increase due to the annualization of the 3.98% pay raise, effective 1 January 2026	55
	FICA increase due to the annualization of the 6.2% pay raise, effective 1 January 2027	306
Total Increases Pricing			6,055
Total Increases			6,055
Decreases Program:
	Basic Pay decrease due to man-year estimate	(138)
	Subsistence decrease due to man-year reduction	(59)
	FICA decrease due to man-year increase	(11)
Total Decreases Program			(208)
Total Decreases			(208)
FY2027 Direct Program			121,063

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF CADETS ACADEMY CADETS

		FY2027 ESTIMATE	$121,063
		FY2026 ESTIMATE	$115,216
		FY2025 ACTUAL	$112,681
PROJECT:	ACADEMY CADETS
		PART I -PURPOSE AND SCOPE

The funds requested provide for United States Military Academy (USMA) Cadets basic pay and allowances, rations, and the employer's share of the Federal Insurance Contribution Act (FICA) tax under the provisions of Title 37 U.S.C. Sections 201, 203, and 422.

Title 37 U.S.C. Section 203 (c) sets the basic pay rate of a Cadet to be "at the monthly rate equal to 35 percent of the basic pay of a commissioned officer in the pay grade O-1 with less than two years of service." Requirements are determined by multiplying estimated annual rates and statutory rates by the projected man-years.

Title 10 U.S.C. Section 4342 (a) authorizes USMA to have a strength of 4,400 Cadets as measured on the day before the last day of the academic year.

Title 10 U.S.C. Section 347 states "the Secretary of each military department may permit persons from foreign countries to receive instruction at the Service Academy under the jurisdiction of the Secretary. The number of persons permitted to receive instruction at each Service Academy under this subsection may not be more than 100 at any one time. A person receiving instruction under this subsection is entitled to the pay, allowances, and emoluments of a cadet or midshipman appointed from the United States, and from the same appropriations."

PART II -JUSTIFICATION OF FUNDS REQUESTED

The basic pay funding requirement is determined by applying the annual statutory rate to the projected Cadet man-years.

The subsistence requirement is determined by applying the Basic Allowance for Subsistence (BAS) and Dining Facility (DFAC) rates to the projected Cadet man-years. Cadets will receive the standard BAS rate primarily when on leave from the Academy. The DFAC rate will be utilized to fund subsistence provided by the dining facility. The BAS and USMA DFAC daily rates used in this request are listed in the following table:

Calendar Year	BAS	DFAC
2025	15.55	21.60
2026	15.90	22.10
2027	16.40	22.85

The FICA tax is calculated based on the Old Age, Survivor, and Disability Insurance (OASDI) rate of 6.2% and the Hospital Insurance (HI) rate of 1.45% for a combined rate of 7.65%; this percentage is applied to the basic pay requirement. The number of takers for FICA does not include foreign cadets as they are

PB-30X CADETS-PURPOSE/SCOPE & JUSTIFICATION

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF CADETS ACADEMY CADETS

exempt from taxation. There is a +$5.8 million increase in the program requirement between FY 2026 and FY 2027. The total requirement change is due to:

(1) Price increase in basic pay and FICA due to annualization of the 3.98% pay raise (3.8%), effective 1 January 2026: +$0.8 million

(2) Price increase in basic pay and FICA due to annualization of the 6.2% pay raise (7%), effective 1 January 2027: +$4.2 million

(3) Price increase in subsistence of 2.4%, effective 1 January 2026: +$0.2 million

(4) Price increase in subsistence of 3.4%, effective 1 January 2027: +$0.8 million

(5) Program decrease in basic pay, subsistence and FICA due to man-years reduction: -$0.2 million Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PAY AND ALLOWANCES OF CADETS ACADEMY CADETS (IN THOUSANDS OF DOLLARS)
FY2025 ACTUAL AVERAGE NUMBER RATE AMOUNT	FY2026 ESTIMATE AVERAGE NUMBER RATE AMOUNT	FY2027 ESTIMATE AVERAGE NUMBER RATE AMOUNT
ACADEMY CADETS BASIC PAY SUBSISTENCE (COMMUTED RATIONS) SOCIAL SECURITY TAX -EMPLOYER'S CONTRIBUTION	4,430 4,430 4,369	$16,836 $7,329 $1,288	74,585 32,468 5,628	4,437 4,437 4,377	$17,293 $7,372 $1,321	76,728 32,708 5,780	4,429 4,429 4,369	$18,344 $7,606 $1,403	81,244 33,688 6,131
TOTAL ACADEMY CADETS			112,681			115,216			121,063

MILITARY PERSONNEL, ARMY
SECTION 4
ENLISTED BASIC ALLOWANCE FOR SUBSISTENCE
SCHEDULE OF INCREASES AND DECREASES -ENLISTED SUBSISTENCE
(IN THOUSANDS OF DOLLARS)
FY2026 Direct Program			2,812,450
Increases Pricing:
	Basic Allowance for Subsistence increase due to the annualization of the 2.4% subsistence inflation rate, effective 1 January 2025	6,810
	Basic Allowance for Subsistence increase due to the annualization of the 3.4% subsistence inflation rate, effective 1 January 2026	21,100
	Price increase in Subsistence in Messes, due to dining facility cost inflation	16,974
Total Increases Pricing			44,884
Increases Program:
	Basic Allowance for Subsistence increase due to man-year estimate	26,654
Total Increases Program			26,654
Total Increases			71,538
Decreases Program:
	Basic Allowance for Subsistence decrease due to realigning BA4 requirements to BA2	(1,648,686)
	Subsistence in Kind decrease due to realigning BA4 requirements to BA2	(1,168,640)
	Substance in Kind decrease due to projection estimate	(66,662)
Total Decreases Program			(2,883,988)
Total Decreases			(2,883,988)
FY2027 Direct Program			0

MILITARY PERSONNEL, ARMY SECTION 4 ENLISTED BASIC ALLOWANCE FOR SUBSISTENCE ENLISTED BASIC ALLOWANCE FOR SUBSISTENCE-PURPOSE/SCOPE & JUSTIFICATION

		FY2027 ESTIMATE	$0
		FY2026 ESTIMATE	$2,830,911
		FY2025 ACTUAL	$2,684,751
PROJECT: SUBSISTENCE OF ENLISTED PERSONNEL
	PART I -PURPOSE AND SCOPE

PART II -JUSTIFICATION OF FUNDS REQUESTED

MILITARY PERSONNEL, ARMY SECTION 4 ENLISTED BASIC ALLOWANCE FOR SUBSISTENCE ENLISTED BASIC ALLOWANCE FOR SUBSISTENCE-PURPOSE/SCOPE & JUSTIFICATION

The enlisted subsistence cost estimates are a product of the projected average number of enlisted personnel and the rate for Basic Allowance for Subsistence (BAS) and Subsistence-in-Kind (SIK).

Effective FY 2027, requirements for subsistence for enlisted personnel will be realigned from Budget Activity (BA) 4 to BA2 (Enlisted Pay and Allowances). This realignment is in compliance with the PPBE Reform BLI Consolidation. Realigning subsistence for enlisted personnel under BA2 will consolidate all enlisted pay and allowances under a single BA and maximizes internal reprogramming flexibility. The following budget tables display FY 2025 Actuals and FY 2026 Projection for subsistence for enlisted personnel under BA4. There are no budget requirements displayed for FY 2027. The FY 2027 request for subsistence for enlisted personnel is located under the Enlisted Pay and Allowances (BA2).

Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 ENLISTED BASIC ALLOWANCE FOR SUBSISTENCE (IN THOUSANDS OF DOLLARS)

FY2025 ACTUAL		FY2026 ESTIMATE	FY2027 ESTIMATE
AVERAGE		AVERAGE	AVERAGE
NUMBER	RATE	AMOUNT	NUMBER	RATE	AMOUNT	NUMBER	RATE	AMOUNT
SUBSISTENCE OF ENLISTED PERSONNEL
BASIC ALLOWANCE FOR SUBSISTENCE -ENLISTED
WHEN AUTHORIZED TO MESS SEPARATELY
WHEN AUTHORIZED TO MESS SEPARATELY	355,384	$5,573	1,980,441	349,838	$5,732	2,005,273	0	$0	0
WHEN AUTHORIZED TO MESS SEPARATELY	0	$5,573	0	-305	$5,732	-1,747	0	$0	0
BASIC ALLOWANCE FOR SUBSISTENCE II	487	$11,145	5,433	1,518	$11,463	17,406	0	$0	0
SUBTOTAL WHEN AUTHORIZED TO MESS SEPARATELY	355,871		1,985,874	351,051		2,020,932	0		0
COLLECTIONS AT DISCOUNT MEAL RATE	-88,355	$4,851	-428,609	-84,993	$4,981	-423,349	0	$0	0
SUBTOTAL BASIC ALLOWANCE FOR SUBSISTENCE ENLISTED	267,516		1,557,265	266,058		1,597,583	0		0
SUBSISTENCE IN KIND
SUBSISTENCE IN MESSES	88,698	$8,634	765,815	78,884	$8,786	693,077	0	$0	0
OPERATIONAL RATIONS
OPERATIONAL RATIONS -MEALS READY-TOEAT (MRE)	15,530	$17,529	272,219	23,166	$17,897	414,608	0	$0	0
UNITIZED GROUP RATIONS-HEAT AND SERVE	5,096	$12,490	63,654	6,240	$12,752	79,573	0	$0	0
UNITIZED GROUP RATIONS (A)	2,166	$9,771	21,169	4,005	$9,977	39,959	0	$0	0
OTHER RATION PACKAGES	122	$19,515	2,382	158	$19,925	3,142	0	$0	0
SUBTOTAL OPERATIONAL RATIONS	22,914	359,424	33,569	537,282	0	0
MEALS FURNISHED BY MEDICAL FACILITIES	0	2,247	0	2,969	0	0
SUBTOTAL SUBSISTENCE IN KIND	111,612	1,127,486	112,453	1,233,328	0	0
TOTAL SUBSISTENCE OF ENLISTED PERSONNEL	379,128	2,684,751	378,511	2,830,911	0	0

MILITARY PERSONNEL, ARMY
SECTION 4
PERMANENT CHANGE OF STATION TRAVEL
SCHEDULE OF INCREASES AND DECREASES -PCS
(IN THOUSANDS OF DOLLARS)
FY2026 Direct Program			2,247,039
Increases Pricing:
	Accessions moves increase due to change in projected execution rates	3,919
	Training moves increase due to change in projected execution rates	4,740
	Operational moves increase due to change in projected execution rates	14,612
	Rotational moves increase due to change in projected execution rates	14,799
	Separation moves increase due to change in projected execution rates	4,982
	Unit moves increase due to change in projected execution rates	3
	Non-Temporary Storage moves increase due to change in projected execution rates	289
	Temporary Lodging Expense moves increase due to change in projected execution rates	1,390
Total Increases Pricing			44,734
Increases Program:
	Separation travel increase due to change in number of moves	2,901
Total Increases Program			2,901
Total Increases			47,635
Decreases Program:
	Accession travel decreases due to change in number of moves	(64,111)
	Training travel decrease due to change in number of moves	(14,579)
	Operational travel decrease due to change in number of moves	(199,213)
	Rotational travel decrease due to change in number of moves	(10,452)
	Temporary Lodging Expense decreases due to change in number of moves	(12,906)
	Non-Temporary Storage decrease due to change in number of moves	(1,017)
	Unit travel decrease due to change in number of moves	(6)
Total Decreases Program			(302,284)
Total Decreases			(302,284)
FY2027 Direct Program			1,992,390

MILITARY PERSONNEL, ARMY
SECTION 4
PERMANENT CHANGE OF STATION TRAVEL
PCS -SUMMARY OF MOVE REQUIREMENTS
(IN THOUSANDS OF DOLLARS)
FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
NUMBER	AMOUNT	NUMBER	AMOUNT	NUMBER	AMOUNT
ACCESSION TRAVEL	71,635	243,201	79,441	248,308	58,488	188,116
TRAINING TRAVEL	10,281	123,364	11,048	133,848	11,640	124,009
OPERATIONAL TRAVEL	33,724	713,794	41,497	728,784	29,018	544,183
ROTATIONAL TRAVEL TO/FROM OVERSEAS	38,962	707,020	38,744	804,782	39,565	809,129
SEPARATION TRAVEL	40,670	229,281	35,965	250,820	37,423	258,703
ORGANIZED UNIT TRAVEL	589	397	511	224	344	221
NON-TEMPORARY STORAGE	10,242	16,550	9,826	17,722	9,155	16,994
TEMPORARY LODGING EXPENSE	37,324	57,861	46,559	62,551	38,049	51,035
TOTAL OBLIGATIONS	243,427	2,091,468	263,591	2,247,039	223,682	1,992,390

MILITARY PERSONNEL, ARMY SECTION 4 PERMANENT CHANGE OF STATION TRAVEL PCS -SUMMARY OF REQUIREMENTS BY TYPES OF COST (IN THOUSANDS OF DOLLARS)
FY2025 ACTUAL NUMBER AMOUNT	FY2026 ESTIMATE NUMBER AMOUNT	FY2027 ESTIMATE NUMBER AMOUNT
TRAVEL OF MILITARY MEMBER MILEAGE AND PER DIEM	195,861	262,428	207,206	277,974	176,478	236,653
TRAVEL OF DEPENDENTS MILEAGE AND PER DIEM	63,295	96,475	67,621	103,203	58,626	92,981
TRANSPORTATION OF HHG LAND SHIPMENT	114,619	1,271,365	109,284	1,373,575	101,741	1,222,792
PET EXPENSE PET EXPENSE	39,291	52,867	40,118	53,978	32,857	49,427
DISLOCATION ALLOWANCE DISLOCATION ALLOWANCE	65,233	265,595	74,913	287,247	65,210	254,480
TRANSPORTATION OF POVS TRANSPORTATION OF POVS	21,057	68,327	21,485	70,789	20,519	68,028
NON-TEMPORARY STORAGE NON-TEMPORARY STORAGE	10,242	16,550	9,826	17,722	9,155	16,994
TEMPORARY LODGING EXPENSE TEMPORARY LODGING EXPENSE	37,324	57,861	46,559	62,551	38,049	51,035
TOTAL DIRECT		2,091,468		2,247,039		1,992,390

MILITARY PERSONNEL, ARMY SECTION 4 PERMANENT CHANGE OF STATION TRAVEL PCS -SUMMARY

PROJECT: PERMANENT CHANGE OF STATION TRAVEL

PART I -PURPOSE AND SCOPE

These funds are for expenses incident to Permanent Change of Station (PCS) as authorized under Title 37, Chapter 7. Appropriated funds for this program will be used to pay for costs associated with travel of military personnel (and eligible family members) either individually or as part of organized units moves. Also included are all authorized Temporary Duty Travel directly related to an integral part of PCS movement of individuals or organizational units.

Funding requirements for PCS represents approximately 4% of total Military Pay requirement and includes six travel categories: Accessions, Training, Operational, Rotational, Separations and Organized Unit. The number of moves in a given year has two primary drivers: prescribed end strength and mission requirements.

PCS Entitlements include:

4. Travel of Military Members and Dependents

5. Monetary Allowance in Lieu of Transportation for Members and Dependents

6. Transportation of Household Goods

7. Dislocation Allowance

8. Global POV Charges

9. Non-temporary Storage of Household Goods

10. Port Handling Charges for Household Goods

11. Transportation of Trailers

12. Transportation of POVs

13. Temporary Lodging Expense

14. Pet Expense

15. Travel Reimbursement for Child Care

PART II -JUSTIFICATION OF FUNDS REQUESTED

The Permanent Change of Station (PCS) program supports the dynamic requirements of a transforming Army. The PCS program plays an integral role as the Army strives to restore balance to the force to improve dwell time, ensure that Soldiers are in the proper place at the right time, and meet the demands of current operations and future contingencies.

The FY 2027 PCS budget request is based on historical execution trends and move projections based on Human Resource Command (HRC) requirements. Additionally, the FY 2027 budgeted rates for household good shipments are adjusted by the general inflation rate of 2.1%.

Additionally, effective 1 June 2025 servicemembers are authorized to receive a payment of a monetary allowance equal to 130% of the current Global Household Goods Contract (GHC) rates for Personally Procured moves (PPM). The previous reimbursement allowance was 100% of the GHC. The FY 2025 estimate includes $40.0 million and the FY 2026 includes $79.2 million for this requirement. The FY 2027 request does not include an increase projection for this

MILITARY PERSONNEL, ARMY SECTION 4 PERMANENT CHANGE OF STATION TRAVEL PCS -SUMMARY

requirement as the Army awaits resolution from the DoD PCS task force.

Finally, the budget request includes funding impacts of a legislative proposal to transition the PCS program from a one-year to two-year appropriation beginning in FY 2027. This proposal will extend the period of availability of PCS funding, helping to minimize historically high unobligated/undisbursed balances in the program. The FY 2027 budget request has been reduced to account for this proposal.

MILITARY PERSONNEL, ARMY SECTION 4 PERMANENT CHANGE OF STATION TRAVEL ACCESSION TRAVEL

PROJECT:	ACCESSION TRAVEL		FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$192,286 $254,168 $248,939
		PART I -PURPOSE AND SCOPE

Accession Travel addresses PCS movement of a Service Members entering active duty from home or place where orders were received enroute to training and/or first permanent duty station.

Officers. This program element addresses PCS movements of: (1) officers appointed to a commissioned grade from direct commission, military academies, and Reserve Officer Training Corps to a training school or new permanent duty station; (2) Army Reserve and National Guard officers called or recalled to extended duty from home or place where orders were received to training school of 20 weeks or more duration or first permanent duty station; (3) newly appointed officers from enlisted status upon graduation from Officer Candidate School. This category also includes travel to/from schools less than 20 weeks in duration when they precede travel to the first permanent duty station.

Enlisted. This program element addresses PCS movements of: (1) enlistees and prior service personnel from recruiting station or place of enlistment to their training school of 20 weeks or more duration or first permanent duty station; and (2) recalled enlisted reservists from home to training school of 20 weeks or more duration or first permanent duty station. Also includes travel to/from schools less than 20 weeks when they precede completion of travel to the new permanent duty station.

Cadets. This program element funds PCS movements of: (1) individuals selected as cadets upon entry into the academy; and (2) individuals who travel to the academy but fail to pass the entrance physical examinations and are required to return home.

PART II -JUSTIFICATION OF FUNDS REQUESTED

Accession estimates are based upon the Officer, Enlisted and Cadet gains necessary to meet the Army's planned strength levels and fulfillment of mission requirements. Accession moves are directly related to the Army's recruiting mission.

There is a -$61.9 million decrease in the Accession PCS program between FY 2026 to FY 2027. The total requirement change is due to:

(1) Price increase of $3.9 million due to non-pay general inflation of 2.1%.

(2) Program decrease of –$65.8 million driven by projected officer, enlisted, and cadet accession missions.

The following table provides detailed cost computations:

MILITARY PERSONNEL, ARMY SECTION 4 PERMANENT CHANGE OF STATION TRAVEL ACCESSION TRAVEL (IN THOUSANDS OF DOLLARS)
FY2025 ACTUAL AVERAGE NUMBER RATE AMOUNT	FY2026 ESTIMATE AVERAGE NUMBER RATE AMOUNT	FY2027 ESTIMATE AVERAGE NUMBER RATE AMOUNT
ACCESSION TRAVEL
OFFICER
ACCESSION TVL, OFFICER-MEM TVL MILEAGE ACCESSION TVL, OFFICER-DEP TVL MILEAGE ACCESSION TVL, OFFICER-HHG LAND SHIPMENT ACCESSION TVL, OFFICER-PET EXPENSE ACCESSION TVL, OFFICER-DISLOCATION ALLOWANCE ACCESSION TVL, OFFICER-PRIVATELY OWNED VEHICLES ACCESSION TVL, OFFICER-NONTEMP STORAGE HHG ACCESSION TVL, OFFICER-TEMPORARY LODGING SUBTOTAL OFFICER	8,588 1,308 4,277 880 1,564 651 119 1,066	$764 $681 $5,770 $550 $2,444 $1,622 $1,049 $1,230	6,561 891 24,680 484 3,822 1,056 125 1,311 38,930	9,529 1,451 4,283 898 1,749 657 181 1,440	$703 $627 $5,883 $550 $2,231 $1,640 $709 $930	6,699 910 25,198 494 3,902 1,078 128 1,339 39,748	8,068 1,166 3,867 656 1,562 525 147 1,205	$717 $640 $5,203 $550 $2,265 $1,652 $700 $918	5,785 746 20,119 361 3,538 868 103 1,106 32,626
ENLISTED
ACCESSION TVL, ENLISTED-MEM TVL MILEAGE ACCESSION TVL, ENLISTED-DEP TVL MILEAGE ACCESSION TVL, ENLISTED-HHG LAND SHIPMENT ACCESSION TVL, ENLISTED-PET EXPENSE ACCESSION TVL, ENLISTED-DISLOCATION ALLOWANCE ACCESSION TVL, ENLISTED-PRIVATELY OWNED VEHICLES ACCESSION TVL, ENLISTED-NONTEMP STORAGE HHG ACCESSION TVL, ENLISTED-TEMPORARY LODGING SUBTOTAL ENLISTED ACCESSION TVL, CADET-MEM TVL MILEAGE	61,824 4,863 5,125 2,936 4,960 953 69 1,299 1,223	$1,801 $1,488 $11,324 $550 $4,546 $4,298 $1,875 $3,212 $677	111,345 7,236 58,038 1,615 22,548 4,097 130 4,172 209,181 828	68,608 5,397 5,418 2,998 5,806 962 141 1,578 1,304	$1,657 $1,369 $10,937 $550 $3,965 $4,348 $944 $2,700 $648	113,683 7,388 59,257 1,649 23,022 4,183 133 4,260 213,575 845	49,424 4,004 4,282 735 4,284 698 97 1,076 996	$1,690 $1,398 $10,786 $550 $4,026 $4,381 $983 $2,664 $679	83,526 5,597 46,189 404 17,248 3,059 95 2,866 158,984 676
TOTAL ACCESSION TRAVEL			248,939			254,168			192,286

MILITARY PERSONNEL, ARMY SECTION 4 PERMANENT CHANGE OF STATION TRAVEL TRAINING TRAVEL

		FY2027 ESTIMATE	$130,496
		FY2026 ESTIMATE	$139,713
		FY2025 ACTUAL	$127,834
PROJECT:	TRAINING TRAVEL
		PART I -PURPOSE AND SCOPE

Training Travel addresses PCS movement of Service Members from CONUS permanent duty station to duty for training.

This program element addresses PCS movement of: (1) Service Members from previous CONUS permanent duty station to formal service or civilian schools, including technical schools, flying training schools, and other approved courses of instruction of 20 weeks duration or more; (2) Service Member graduates and eliminates from school to their next permanent CONUS duty station; and (3) enlisted personnel ordered to training leading to a commission if such training period is of 20 weeks duration or more. Excluded Servicemembers include academy graduates, OCS or OTC graduates, flying training graduates, ROTC graduates and others chargeable to Accession Travel.

PART II -JUSTIFICATION OF FUNDS REQUESTED

Training travel requirements support Officer and Enlisted personnel attending military, federal government and civilian training programs. Training is a critical component necessary to develop and maintain skill sets needed to fill the requirements of an agile Army prepared to respond to worldwide conflicts.

There is a –$9.2 million decrease in the Training PCS program from FY 2026 to FY 2027. This change reflects:

(1) Price increase of $5.1 million driven by a 2.1% non-pay general inflation adjustment.

(2) Program decrease of –$14.3 million resulting from a reduction in the projected number of training moves. The following table provides detailed cost computations:

MILITARY PERSONNEL, ARMY SECTION 4 PERMANENT CHANGE OF STATION TRAVEL TRAINING TRAVEL (IN THOUSANDS OF DOLLARS)

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE AVERAGE AVERAGE AVERAGE NUMBER RATE AMOUNT NUMBER RATE AMOUNT NUMBER RATE AMOUNT

TRAINING TRAVEL

OFFICER

TRAINING TVL, OFFICER-MEM TVL MILEAGE 8,484 $643 5,455 9,134 $723 6,604 9,631 $737 7,098 TRAINING TVL, OFFICER-DEP TVL MILEAGE 4,403 $737 3,245 4,706 $829 3,901 4,943 $846 4,182 TRAINING TVL, OFFICER-HHG LAND SHIPMENT 5,354 $12,415 66,468 4,705 $14,424 67,864 4,269 $14,687 62,701 TRAINING TVL, OFFICER-PET EXPENSE 1,858 $550 1,022 1,896 $550 1,043 1,589 $550 874 TRAINING TVL, OFFICER-DISLOCATION ALLOWANCE 7,798 $2,747 21,420 7,928 $3,395 26,915 8,247 $3,556 29,327 TRAINING TVL, OFFICER-NONTEMP STORAGE HHG 93 $1,045 97 274 $992 272 350 $1,013 355 TRAINING TVL, OFFICER-TEMPORARY LODGING 1,926 $1,778 3,424 1,859 $2,104 3,912 2,025 $2,030 4,111

SUBTOTAL OFFICER 101,131 110,511 108,648

ENLISTED

TRAINING TVL, ENLISTED-MEM TVL MILEAGE 1,797 $1,066 1,916 1,914 $1,199 2,295 2,009 $1,223 2,457 TRAINING TVL, ENLISTED-DEP TVL MILEAGE 823 $1,443 1,188 848 $1,624 1,377 877 $1,659 1,455 TRAINING TVL, ENLISTED-HHG LAND SHIPMENT 773 $21,217 16,407 591 $28,349 16,752 463 $20,352 9,428 TRAINING TVL, ENLISTED-PET EXPENSE 3,616 $550 1,989 3,693 $550 2,031 1,956 $550 1,076 TRAINING TVL, ENLISTED-DISLOCATION ALLOWANCE 1,059 $4,018 4,254 1,669 $3,035 5,066 1,703 $3,178 5,411 TRAINING TVL, ENLISTED-NONTEMP STORAGE HHG 23 $652 15 47 $405 19 51 $414 21 TRAINING TVL, ENLISTED-TEMPORARY LODGING 279 $3,344 934 440 $3,780 1,662 549 $3,644 2,000

SUBTOTAL ENLISTED 26,703 29,202 21,848

TOTAL TRAINING TRAVEL 127,834 139,713 130,496

MILITARY PERSONNEL, ARMY SECTION 4 PERMANENT CHANGE OF STATION TRAVEL OPERATIONAL TRAVEL

PROJECT:	OPERATIONAL TRAVEL		FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$562,049 $758,549 $742,946
		PART I -PURPOSE AND SCOPE

Operational Travel addresses PCS Movement of Service Members, dependents, household goods, personal effects and privately owned vehicle to and from permanent duty stations.

This program element addresses PCS movements of: (1) Service Members to and from permanent duty stations located within the United States; (2) Service Members to and from a permanent duty stations located OCONUS when no transoceanic travel is involved; and (3) authorized dependents of Service Members who are interned, missing, or captured when no transoceanic travel is involved.

PART II -JUSTIFICATION OF FUNDS REQUESTED

Operational moves are critical to the Army's ability to maintain a high level of readiness throughout the force and directly impact the ability to execute strategic placement of Soldiers to meet operational requirements.

There is a –$196.5 million decrease in the Operational PCS program from FY 2026 to FY 2027. This change reflects:

(1) Price increase of $15.1 million resulting from a 2.1% non-pay general inflation adjustment.

(2) Program decrease of –$211.6 million driven by the projected number of operational moves between FY 2026 and FY 2027. The following table provides detailed cost computations:

MILITARY PERSONNEL, ARMY SECTION 4 PERMANENT CHANGE OF STATION TRAVEL OPERATIONAL TRAVEL (IN THOUSANDS OF DOLLARS)
FY2025 ACTUAL AVERAGE NUMBER RATE AMOUNT	FY2026 ESTIMATE AVERAGE NUMBER RATE AMOUNT	FY2027 ESTIMATE AVERAGE NUMBER RATE AMOUNT
OPERATIONAL TRAVEL
OFFICER
OPERATIONAL TVL, OFFICER-MEM TVL MILEAGE OPERATIONAL TVL, OFFICER-DEP TVL MILEAGE OPERATIONAL TVL, OFFICER-HHG LAND SHIPMENT OPERATIONAL TVL, OFFICER-PET EXPENSE OPERATIONAL TVL, OFFICER-DISLOCATION ALLOWANCE OPERATIONAL TVL, OFFICER-NONTEMP STORAGE HHG OPERATIONAL TVL, OFFICER-TEMPORARY LODGING SUBTOTAL OFFICER	9,031 5,988 6,720 1,625 8,245 314 2,475	$1,407 $1,846 $27,495 $550 $5,835 $2,564 $4,042	12,706 11,053 184,757 894 48,107 804 10,003 268,324	11,117 7,366 7,804 1,660 10,757 353 3,774	$1,167 $1,532 $24,172 $550 $4,566 $2,325 $2,706	12,973 11,285 188,637 913 49,117 821 10,213 273,959	7,696 5,025 5,860 1,211 7,611 225 2,009	$1,190 $1,564 $23,581 $550 $4,629 $2,290 $2,666	9,158 7,859 138,175 666 35,230 515 5,355 196,958
ENLISTED
OPERATIONAL TVL, ENLISTED-MEM TVL MILEAGE OPERATIONAL TVL, ENLISTED-DEP TVL MILEAGE OPERATIONAL TVL, ENLISTED-HHG LAND SHIPMENT OPERATIONAL TVL, ENLISTED-PET EXPENSE OPERATIONAL TVL, ENLISTED-DISLOCATION ALLOWANCE OPERATIONAL TVL, ENLISTED-NONTEMP STORAGE HHG OPERATIONAL TVL, ENLISTED-TEMPORARY LODGING SUBTOTAL ENLISTED	24,693 16,312 15,273 6,820 19,572 155 5,247	$1,546 $1,603 $19,946 $550 $4,270 $1,095 $3,464	38,176 26,148 304,628 3,751 83,574 170 18,175 474,622	30,380 20,073 16,792 6,964 24,276 274 7,083	$1,283 $1,330 $18,522 $550 $3,515 $636 $2,620	38,978 26,697 311,025 3,830 85,329 174 18,557 484,590	21,322 14,445 14,567 5,084 18,210 218 4,593	$1,309 $1,358 $16,331 $550 $3,563 $629 $2,582	27,911 19,616 237,889 2,796 64,883 137 11,859 365,091
TOTAL OPERATIONAL TRAVEL			742,946			758,549			562,049

MILITARY PERSONNEL, ARMY SECTION 4 PERMANENT CHANGE OF STATION TRAVEL ROTATIONAL TRAVEL TO/FROM OVERSEAS

PROJECT:	ROTATIONAL TRAVEL TO/FROM OVERSEAS	FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$844,991 $839,203 $737,780
	PART I -PURPOSE AND SCOPE

Rotational Travel to/from Overseas addresses PCS movement of Service Members, dependents, household goods, personal effects and privately owned vehicle to and from OCONUS duty stations.

This program element addresses PCS movements of: (1) Service Members from permanent duty stations in CONUS, or training in duration of at least 20 weeks, to permanent OCONUS duty station; (2) Service Members from permanent OCONUS duty stations to permanent duty stations in CONUS, or training in duration of at least 20 weeks; (3) Service Members from permanent duty stations in OCONUS area to permanent duty stations in another OCONUS area when transoceanic travel is involved; and (4) authorized dependents of Service Members who are interned, missing or captured when transoceanic travel is involved.

PART II -JUSTIFICATION OF FUNDS REQUESTED

Rotational moves are critical to the Army's ability to maintain a high level of readiness throughout the force. Rotational moves play an integral role in establishing proper balance across all Army installations throughout the globe. Rotational moves are directly impacted by overseas strength requirements and the length of overseas tours for Soldiers and their families.

There is a $5.8 million increase in the Rotational PCS program from FY 2026 to FY 2027. This change reflects:

(1) Price increase of $15.6 million driven by a 2.1% non-pay general inflation adjustment.

(2) Program decrease of –$9.8 million resulting from the projected number of rotational moves between FY 2026 and FY 2027.

The following table provides detailed cost computations:

MILITARY PERSONNEL, ARMY SECTION 4 PERMANENT CHANGE OF STATION TRAVEL ROTATIONAL TRAVEL TO/FROM OVERSEAS(IN THOUSANDS OF DOLLARS)
FY2025 ACTUAL AVERAGE NUMBER RATE AMOUNT	FY2026 ESTIMATE AVERAGE NUMBER RATE AMOUNT	FY2027 ESTIMATE AVERAGE NUMBER RATE AMOUNT
ROTATIONAL TRAVEL TO/FROM OVERSEAS
OFFICER
ROTATIONAL TVL, OFFICER-MEM TVL MILEAGE ROTATIONAL TVL, OFFICER-DEP TVL MILEAGE ROTATIONAL TVL, OFFICER-HHG LAND SHIPMENT ROTATIONAL TVL, OFFICER-PET EXPENSE ROTATIONAL TVL, OFFICER-DISLOCATION ALLOWANCE ROTATIONAL TVL, OFFICER-PRIVATELY OWNED VEHICLES ROTATIONAL TVL, OFFICER-NONTEMP STORAGE HHG ROTATIONAL TVL, OFFICER-TEMPORARY LODGING SUBTOTAL OFFICER	8,138 4,320 7,921 5,418 6,653 3,896 2,526 2,003	$2,438 $3,126 $19,100 $2,000 $4,912 $4,111 $2,406 $3,832	19,841 13,505 151,296 10,836 32,679 16,018 6,077 7,677 257,929	8,072 4,230 8,105 5,532 6,550 4,179 2,092 2,284	$2,741 $3,515 $22,032 $2,000 $5,693 $4,160 $3,125 $3,860	22,125 14,870 178,575 11,064 37,288 17,384 6,539 8,818 296,663	8,232 4,292 7,903 5,643 6,790 4,275 2,177 2,443	$2,796 $3,585 $22,960 $2,000 $5,768 $4,182 $3,077 $3,802	23,018 15,386 181,461 11,285 39,163 17,877 6,698 9,287 304,175
ENLISTED
ROTATIONAL TVL, ENLISTED-MEM TVL MILEAGE ROTATIONAL TVL, ENLISTED-DEP TVL MILEAGE ROTATIONAL TVL, ENLISTED-HHG LAND SHIPMENT ROTATIONAL TVL, ENLISTED-PET EXPENSE ROTATIONAL TVL, ENLISTED-DISLOCATION ALLOWANCE ROTATIONAL TVL, ENLISTED-PRIVATELY OWNED VEHICLES ROTATIONAL TVL, ENLISTED-NONTEMP STORAGE HHG ROTATIONAL TVL, ENLISTED-TEMPORARY LODGING SUBTOTAL ENLISTED	30,824 17,434 29,167 16,138 15,031 11,870 3,127 4,304	$1,667 $1,495 $9,067 $2,000 $3,267 $3,333 $1,554 $2,822	51,383 26,064 264,453 32,276 49,107 39,562 4,860 12,146 479,851	30,672 17,498 29,224 16,477 15,832 11,975 2,553 4,760	$1,874 $1,682 $10,493 $2,000 $3,573 $3,373 $2,068 $2,896	57,479 29,432 306,651 32,954 56,567 40,393 5,280 13,784 542,540	31,333 17,937 27,429 15,983 16,471 11,381 2,667 5,065	$1,911 $1,716 $10,941 $2,000 $3,621 $3,390 $2,037 $2,852	59,877 30,780 300,096 31,965 59,640 38,581 5,432 14,445 540,816
TOTAL ROTATIONAL TRAVEL TO/FROM OVERSEAS			737,780			839,203			844,991

MILITARY PERSONNEL, ARMY SECTION 4 PERMANENT CHANGE OF STATION TRAVEL SEPARATION TRAVEL

PROJECT:	SEPARATION TRAVEL		FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$262,339 $255,174 $233,545
		PART I -PURPOSE AND SCOPE

Separation Travel addresses PCS movement of Service Members, dependents, household goods, personal effects and privately owned vehicle when separating from the Army.

This program element addresses PCS movement of; (1) Retirees separating from the Army from their last permanent duty station to their home of record, point of entry into service, or to their home of selection when approved, and (2) Service Members separating from the Army from their last permanent duty station to their home of record, point of entry into service, or to their home of selection when approved.

PART II -JUSTIFICATION OF FUNDS REQUESTED

Separation moves are a product of the Army's efforts to maintain a balanced force. In addition to normal attrition, separation moves are in part based upon the Army's planned strength levels to fulfill on-going requirements.

There is a $7.2 million increase in the Separation PCS program between FY 2026 to FY 2027. The total requirement change is due to:

(1) Price increase due to non-pay general inflation of 2.1%: $5.1 million

(2) Program increase due to projected number of separations moves: $2.1 million Detailed cost computations are provided in the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PERMANENT CHANGE OF STATION TRAVEL SEPARATION TRAVEL (IN THOUSANDS OF DOLLARS)
FY2025 ACTUAL AVERAGE NUMBER RATE AMOUNT	FY2026 ESTIMATE AVERAGE NUMBER RATE AMOUNT	FY2027 ESTIMATE AVERAGE NUMBER RATE AMOUNT
SEPARATION TRAVEL
OFFICER
SEPARATION TVL, OFFICER-MEM TVL MILEAGE SEPARATION TVL, OFFICER-DEP TVL MILEAGE SEPARATION TVL, OFFICER-HHG LAND SHIPMENT SEPARATION TVL, OFFICER-PRIVATELY OWNED VEHICLES SEPARATION TVL, OFFICER-NONTEMP STORAGE HHG SUBTOTAL OFFICER	9,152 2,485 9,155 737 1,575	$231 $705 $6,902 $1,656 $1,175	2,114 1,752 63,186 1,221 1,851 70,124	9,549 1,915 7,222 745 1,846	$306 $934 $9,428 $1,674 $1,024	2,922 1,789 68,086 1,247 1,890 75,934	10,535 1,865 7,341 724 1,438	$312 $954 $9,507 $1,684 $1,076	3,287 1,779 69,794 1,219 1,547 77,626
ENLISTED
SEPARATION TVL, ENLISTED-MEM TVL MILEAGE SEPARATION TVL, ENLISTED-DEP TVL MILEAGE SEPARATION TVL, ENLISTED-HHG LAND SHIPMENT SEPARATION TVL, ENLISTED-PRIVATELY OWNED VEHICLES SEPARATION TVL, ENLISTED-NONTEMP STORAGE HHG SUBTOTAL ENLISTED SEPARATION TVL, CADET-MEM TVL MILEAGE	30,238 5,082 30,316 2,935 2,172 1,280	$395 $1,058 $4,525 $2,170 $1,111 $107	11,944 5,377 137,181 6,369 2,413 163,284 137	25,295 3,960 24,496 2,963 2,008 1,121	$522 $1,401 $6,179 $2,195 $1,227 $141	13,204 5,548 151,363 6,503 2,464 179,082 158	25,727 3,899 25,140 2,912 1,729 1,161	$532 $1,430 $6,236 $2,206 $1,208 $143	13,687 5,575 156,773 6,423 2,089 184,547 166
TOTAL SEPARATION TRAVEL			233,545			255,174			262,339

MILITARY PERSONNEL, ARMY SECTION 4 PERMANENT CHANGE OF STATION TRAVEL ORGANIZED UNIT TRAVEL

PROJECT:	ORGANIZED UNIT TRAVEL		FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$229 $232 $424
		PART I -PURPOSE AND SCOPE

Organized Unit Travel address PCS movement of Service Members, dependents, household goods, personal effects and privately owned vehicle as part of a unit move.

This program element addresses PCS movements of: (1) Service Member directed to move as members of an organized unit movement, and (2) individual Service Members identified as fillers/replacements directed to move as part of a unit move.

PART II -JUSTIFICATION OF FUNDS REQUESTED

Organized Unit Travel is required to support changes in force structure that realign the forces to correct imbalances of support/command/control units and to maintain unit tactical integrity.

There is a –$0.003 million decrease in the Separation PCS program from FY 2026 to FY 2027. This change reflects:

(1) Price increase of $0.002 million resulting from a 2.1% non-pay general inflation adjustment.

(2) Program decrease of –$0.005 million driven by the projected number of separation moves. Detailed cost computations are provided in the following table:

MILITARY PERSONNEL, ARMY SECTION 4 PERMANENT CHANGE OF STATION TRAVEL ORGANIZED UNIT TRAVEL (IN THOUSANDS OF DOLLARS)

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE AVERAGE AVERAGE AVERAGE NUMBER RATE AMOUNT NUMBER RATE AMOUNT NUMBER RATE AMOUNT

ORGANIZED UNIT TRAVEL

OFFICER

ORGANIZED UNIT TVL, OFFICER-MEM TVL MILEAGE 167 $18 3 250 $12 3 83 $12 1 ORGANIZED UNIT TVL, OFFICER-DEP TVL MILEAGE 91 $33 3 45 $22 1 45 $22 1 ORGANIZED UNIT TVL, OFFICER-HHG LAND SHIPMENT 110 $629 69 68 $337 23 70 $344 24 ORGANIZED UNIT TVL, OFFICER-DISLOCATION ALLOWANCE 148 $142 21 145 $76 11 141 $78 11 ORGANIZED UNIT TVL, OFFICER-NONTEMP STORAGE HHG 18 $113 2 0 $0 0 0 $0 0 ORGANIZED UNIT TVL, OFFICER-TEMPORARY LODGING 43 $117 5 37 $27 1 36 $28 1

SUBTOTAL OFFICER 103 39 38

ENLISTED

ORGANIZED UNIT TVL, ENLISTED-MEM TVL MILEAGE 422 $45 19 261 $23 6 261 $23 6 ORGANIZED UNIT TVL, ENLISTED-DEP TVL MILEAGE 186 $70 13 132 $38 5 128 $39 5 ORGANIZED UNIT TVL, ENLISTED-HHG LAND SHIPMENT 428 $472 202 576 $250 144 550 $260 143 ORGANIZED UNIT TVL, ENLISTED-DISLOCATION ALLOWANCE 203 $310 63 201 $149 30 191 $152 29

ORGANIZED UNIT TVL, ENLISTED-PRIVATELY OWNED VEHICLES 15 $274 4 4 $274 1 4 $279 1 ORGANIZED UNIT TVL, ENLISTED-NONTEMP STORAGE HHG 51 $117 6 57 $35 2 56 $36 2 ORGANIZED UNIT TVL, ENLISTED-TEMPORARY LODGING 81 $172 14 86 $58 5 85 $59 5

SUBTOTAL ENLISTED 321 193 191

TOTAL ORGANIZED UNIT TRAVEL 424 232 229

MILITARY PERSONNEL, ARMY
SECTION 4
OTHER MILITARY PERSONNEL COSTS
SCHEDULE OF INCREASES AND DECREASES -OMPC
(IN THOUSANDS OF DOLLARS)
FY2026 Direct Program			221,732
Increases Pricing:
	Apprehension of Deserters, Absentees, and Escaped Prisoners increase due to rate change	3
	Adoption Expenses increase due to anticipated increase in average costs driven by inflation	9
	Mass Transit Subsidy increase due to change in inflation rate	214
Total Increases Pricing			226
Increases Program:
	ROTC increase due to change in number of program participants	2,357
	JROTC increase due to change in number of program participants	5,017
	Unemployment Benefits increase due to program utilization	437
Total Increases Program			7,811
Total Increases			8,037
Decreases Pricing:
	Interest on Uniformed Services Savings Deposits decrease due to rate change	(55)
	SGLI Traumatic Injury Payments due to anticipated utilization	(100)
	SGLI Extra Hazard Payments	(156)
	Partial Dislocation Allowance decrease due to anticipated number of Soldiers receiving benefit	(48)
Total Decreases Pricing			(359)
Decreases Program:
	Apprehension of Deserters, Absentees, and Escaped Prisoners decrease due to projected requirements	(34)
	Adoption Expenses decrease due to projected requirements	(9)
	Mass Transit Subsidy decrease due to number of Soldiers receiving benefit	(191)
Total Decreases Program			(234)
Total Decreases			(593)
FY2027 Direct Program			229,176

MILITARY PERSONNEL, ARMY SECTION 4 OTHER MILITARY PERSONNEL COSTS APPREHENSION DESERTERS,ABSENTEES,ESCAPED PRISONERS

PROJECT:	APPREHENSION DESERTERS,ABSENTEES,ESCAPED PRISONERS	FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$113 $144 $108
	PART I -PURPOSE AND SCOPE

The funds requested provide for expenses in connection with the apprehension of deserters, absentees, and escaped military prisoners and for their delivery to the control of the Department of Defense. Expenses are authorized by 10 U.S.C. section 956 "Deserters, Prisoners, Members Absent without Leave: Expenses and Rewards". Expenses include: 1) Payment of rewards, in an amount not to exceed $75, for the apprehension of any such person; 2) Expenses of prisoners confined in nonmilitary facilities; 3) Gratuity payment not to exceed $25 to each prisoner upon release from confinement in a military or contract prison facility;

4) Issue of authorized articles to prisoners and other persons in military custody; and 5) Expense incident to the maintenance, pay and allowances of prisoners of war, other persons in the custody of the Army, Navy, or Air Force whose status is determined by the Secretary concerned to be similar to prisoners of war, and persons detained in the custody of the military pursuant to Presidential proclamation.

PART II -JUSTIFICATION OF FUNDS REQUESTED

The funds requested are based on historical execution, a standard per diem rate for travel days and general inflation.

There is a -$31.0 thousand reduction in the Apprehension of Deserters, Absentees, and Escaped Prisoners requirement between FY 2026 and FY 2027. The total requirement change is due to the price increase in the average rate based on general inflation of 2.8%, effective 1 October 2026.

The following table provides cost estimates:

MILITARY PERSONNEL, ARMY SECTION 4 OTHER MILITARY PERSONNEL COSTS APPREHENSION DESERTERS,ABSENTEES,ESCAPED PRISONERS (IN THOUSANDS OF DOLLARS)

FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
AMOUNT	AMOUNT	AMOUNT
APPREHENSION OF MIL DESERTERS, AWOL, PRISONERS	108	144	113

MILITARY PERSONNEL, ARMY SECTION 4 OTHER MILITARY PERSONNEL COSTS INTEREST ON UNIFORMED SERVICES SAVINGS DEPOSITS

PROJECT:	INTEREST ON UNIFORMED SERVICES SAVINGS DEPOSITS	FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$1,595 $1,650 $2,184
	PART I -PURPOSE AND SCOPE

These funds pay interest on savings deposits of $5 or more for overseas members of uniform services who participate in temporary duty in support of contingency operations. As authorized by Title 10, U.S.C., Section 1035, this program allows members to deposit up to $10,000 of their allotted pays into the Savings Deposit Program (SDP) and be reimbursed up to 10% interest on all deposits. Interest will accrue up to 90 days after the Soldier redeploys. Any Soldier serving in an area that has been designated a combat zone or in an area designated in direct support of a combat zone for at least 30 days or at least one day in each of three consecutive months is eligible to enroll in the SDP.

PART II -JUSTIFICATION OF FUNDS REQUESTED

The funds requested pays interest on savings accounts for members deployed in support of overseas operations.

There is a -$55.0 thousand reduction in Interest Uniform Services Savings Deposit program between FY 2026 and FY 2027. The total requirement is due to decrease program utilization.

Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 OTHER MILITARY PERSONNEL COSTS INTEREST ON UNIFORMED SERVICES SAVINGS DEPOSITS (IN THOUSANDS OF DOLLARS)

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE

AVERAGE AVERAGE AVERAGE NUMBER RATE AMOUNT NUMBER RATE AMOUNT NUMBER RATE AMOUNT

INTEREST ON UNIFORMED SERVICES SAVINGS DEPOSITS

INTEREST ON SAVINGS, OFFICER 2,144 $438 939 1,691 $418 707 1,602 $430 689 INTEREST ON SAVINGS, ENLISTED 3,411 $365 1,245 2,757 $342 943 2,574 $352 906

TOTAL INTEREST ON UNIFORMED SERVICES 5,555 2,184 4,448 1,650 4,176 1,595 SAVINGS DEPOSITS

MILITARY PERSONNEL, ARMY SECTION 4 OTHER MILITARY PERSONNEL COSTS DEATH GRATUITIES

		FY2027 ESTIMATE	$39,300
		FY2026 ESTIMATE	$39,300
		FY2025 ACTUAL	$42,600
PROJECT:	DEATH GRATUITIES
		PART I -PURPOSE AND SCOPE

Death Gratuities are payable under sections 1475-1478 of Title 10 U.S.C in the amount $100,000 per death to beneficiaries of military personnel who die under certain conditions. The death must have occurred: 1) while on active duty or while traveling to or from duty; 2) during the 120-day period following the date of discharge or release, under honorable conditions from active duty (including retirement for either a service connected disability or completed length of service).

PART II -JUSTIFICATION OF FUNDS REQUESTED

Funding requirements are based on peacetime mortality rates, historical execution, and the statutory gratuity payment rate.

There is no change in the program from FY 2026 to FY 2027.

Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 OTHER MILITARY PERSONNEL COSTS DEATH GRATUITIES (IN THOUSANDS OF DOLLARS)

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE

AVERAGE AVERAGE AVERAGE NUMBER RATE AMOUNT NUMBER RATE AMOUNT NUMBER RATE AMOUNT

DEATH GRATUITIES

DEATH GRATUITIES, OFFICER 64 $100,000 6,400 67 $100,000 6,700 67 $100,000 6,700 DEATH GRATUITIES, ENLISTED 362 $100,000 36,200 326 $100,000 32,600 326 $100,000 32,600

TOTAL DEATH GRATUITIES 426 42,600 393 39,300 393 39,300

MILITARY PERSONNEL, ARMY SECTION 4 OTHER MILITARY PERSONNEL COSTS UNEMPLOYMENT COMPENSATION BENEFITS

PROJECT:	UNEMPLOYMENT COMPENSATION BENEFITS	FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$63,148 $62,711 $63,541
	PART I -PURPOSE AND SCOPE

Funding requested for unemployment compensation benefits is to pay unemployment benefits to ex-service members as prescribed in Paragraph (1) of Section 8521(a) of Title 5, U.S.C. An ex-service member is eligible if discharged or released under honorable conditions and completed his or her first full term of active service. An ex-service member discharged or released before completing the first term of service for the convenience of the government under early release program, because of medical disqualification, hardship, personal disorders or ineptitude, and who served continuously for 365 days or more is also eligible. The Department of Labor is the executive agent for the program; however, program administration is accomplished by each state.

The Emergency Unemployment Compensation Act of 2014 (H.R. 3979) amends the Supplemental Appropriations Act 2008 to extend emergency unemployment compensation payments for former military personnel up to 26 weeks with a one-week waiting period. The law requires a service member serve in a reserve status for 180 continuous days or more to qualify as a full term "federal military service" for unemployment claim purposes.

PART II -JUSTIFICATION OF FUNDS REQUESTED

The estimated unemployment benefit payments are based on programmed separations from the Army and average quarterly payments for unemployment compensation. In addition, the Army's cost projections have incorporated U.S. Bureau of Labor Statistics data and projected economic assumptions from the Congressional Budget Office.

There is a +$0.4 million increase in the Unemployment Compensation Benefits between FY 2026 and FY 2027. The total requirement change is due to:

(1) Price increase in the average rate based on basic pay inflation 1 January 2027: +$1.7 million

(2) Program decrease based on a reduction in the number of projected losses eligible to receive payments: -$1.3 million

Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 OTHER MILITARY PERSONNEL COSTS UNEMPLOYMENT COMPENSATION BENEFITS (IN THOUSANDS OF DOLLARS)
FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
UNEMPLOYMENT COMPENSATION BENEFITS	AVERAGE NUMBER 12,324	RATE $5,156	AMOUNT 63,541	AVERAGE NUMBER 11,697	RATE $5,361	AMOUNT 62,711	AVERAGE NUMBER 11,664	RATE $5,414	AMOUNT 63,148

MILITARY PERSONNEL, ARMY SECTION 4 OTHER MILITARY PERSONNEL COSTS ADOPTION EXPENSES

PROJECT:	ADOPTION EXPENSES		FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$355 $355 $537
		PART I -PURPOSE AND SCOPE

The National Defense Authorization Act (NDAA) 1987, Public Law 100-180, Section 638, instructed the Secretary of Defense to establish a program to reimburse Armed Forces members for qualifying child adoption expenses for adoption of a child under the age of 18 years. Public Law 102-484, NDAA FY 1992 and 1993 Title VI, Sections 651, and 652 provided permanent extension of program to reimburse members for adoption expenses. The program is now administered under the provisions of Title 10, U.S.C., 1052.

The authorized amount payable is up to $2,000 per adoption but no more than $5,000 per calendar year. Expenses include public and private agency fees; legal fees in connection with services that are unavailable to a member of the armed forces under section 1044 or 1044a of Title 10; medical expenses associated with the child, biological mother, and adoptive parents; temporary foster care; and other expenses approved by the Department of Defense.

PART II -JUSTIFICATION OF FUNDS REQUESTED

The funding request for adoption expenses is based on an average number of payments in FY 2025. The FY 2026 and FY 2027 average rates are adjusted for general inflation.

There is no program change from FY 2026 to FY 2027.

Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 OTHER MILITARY PERSONNEL COSTS ADOPTION EXPENSES (IN THOUSANDS OF DOLLARS)

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE

AVERAGE AVERAGE AVERAGE NUMBER RATE AMOUNT NUMBER RATE AMOUNT NUMBER RATE AMOUNT

ADOPTION EXPENSES

ADOPTION EXPENSE, OFFICER 75 $1,312 99 98 $1,689 166 75 $1,724 129 ADOPTION EXPENSE, ENLISTED 125 $3,501 438 108 $1,744 189 127 $1,780 226

TOTAL ADOPTION EXPENSES 200 537 206 355 202 355

MILITARY PERSONNEL, ARMY SECTION 4 OTHER MILITARY PERSONNEL COSTS PARTIAL DISLOCATION ALLOWANCE

PROJECT:	PARTIAL DISLOCATION ALLOWANCE		FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$561 $609 $953
		PART I -PURPOSE AND SCOPE

Section 636 of the FY 2002 National Defense Authorization Act (P.L. 107-107) authorizes Partial Dislocation Allowance (DLA) for members of the uniformed service who have been ordered to vacate family housing provided by the United States due to privatization, renovation, or any other reason other than PCS.

PART II -JUSTIFICATION OF FUNDS REQUESTED

As directed by the Joint Federal Travel Regulation, effective 1 January 2026 the partial DLA payment rate is $1,002.71. Rate increases are projected in accordance with approved pay raise inflation. Cost estimates are based on partial dislocation allowance rate and the number of Soldiers who have been ordered to vacate family housing due to privatization or renovation.

There is a -$48.0 thousand reduction in the Partial Dislocation Allowance program requirement between FY 2026 and FY 2027. The total requirement change is due to:

(1) Price increase in the average rate based on basic pay inflation effective 1 January 2027: +$16.0 thousand

(2) Program decrease based on change in overall Active Component end strength in Enlisted Soldiers from FY 2026 to FY 2027: -$64.0 thousand

Detailed cost computations are provided in the following table:

MILITARY PERSONNEL, ARMY SECTION 4 OTHER MILITARY PERSONNEL COSTS PARTIAL DISLOCATION ALLOWANCE (IN THOUSANDS OF DOLLARS)

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE

AVERAGE AVERAGE AVERAGE NUMBER RATE AMOUNT NUMBER RATE AMOUNT NUMBER RATE AMOUNT

PARTIAL DISLOCATION ALLOWANCE

PARTIAL DISLOCATION ALLOWANCE, OFFICER 71 $956 68 98 $994 97 67 $1,022 68 PARTIAL DISLOCATION ALLOWANCE, 926 $956 885 515 $994 512 482 $1,022 493 ENLISTED

TOTAL PARTIAL DISLOCATION ALLOWANCE 997 953 613 609 549 561

MILITARY PERSONNEL, ARMY SECTION 4 OTHER MILITARY PERSONNEL COSTS SGLI EXTRA HAZARD PAYMENTS

PROJECT:	SGLI EXTRA HAZARD PAYMENTS		FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$3,407 $3,563 $4,622
		PART I -PURPOSE AND SCOPE

SGLI Extra Hazard Payments, authorized under 38 U.S.C. 1969, provides that there will be an annual assessment of costs for extra hazards of duty when actual mortality exceeds peacetime mortality. Each year the Department of Veterans Affairs (VA) actuaries perform a study of peacetime mortality, based upon the most recent three years of Soldier claim experience. This mortality study is used to determine the expected number of deaths under peacetime conditions. The expected number is then compared to the actual number of deaths to determine whether an extra hazard reimbursement is due to the SGLI program. Due to wartime conditions the annual reimbursement payments for Extra Hazard SGLI were required starting in FY 2004.

Section 613 of the National Defense Authorization Act for Fiscal Year 2006 (Public Law 109-163) required the services to pay a monthly allowance equal to the deduction made for the first $150,000 of the SGLI coverage. Effective July 1, 2025, the SGLI monthly premium was changed from $.06 per $1,000 coverage to $.05 per $1,000 coverage.

PART II -JUSTIFICATION OF FUNDS REQUESTED

Requirement change is due to the price decrease in the SGLI premiums.

The following table provides cost estimates:

MILITARY PERSONNEL, ARMY
SECTION 4
OTHER MILITARY PERSONNEL COSTS
SGLI EXTRA HAZARD PAYMENTS
(IN THOUSANDS OF DOLLARS)
FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
AMOUNT	AMOUNT	AMOUNT
SGLI EXTRA HAZARD PAYMENTS
SGLI EXTRA HAZARD PAYMENTS, OFFICER	1,200	1,011	964
SGLI EXTRA HAZARD PAYMENTS, ENLISTED	3,422	2,552	2,443
TOTALSGLI EXTRA HAZARD PAYMENTS	4,622	3,563	3,407

MILITARY PERSONNEL, ARMY SECTION 4 OTHER MILITARY PERSONNEL COSTS SGLI TRAUMATIC INJURY PAYMENTS

PROJECT:	SGLI TRAUMATIC INJURY PAYMENTS		FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$300 $400 $400
		PART I -PURPOSE AND SCOPE

Every member who is covered under the Service Members' Group Life Insurance (SGLI) plan also has coverage under the Traumatic SGLI (T-SGLI) program, effective December 1, 2005. This coverage applies to active duty members, reservists, funeral honors duty and one-day muster duty.

The Military Services are required to submit payments for the T-SGLI program to the Department of Veterans Affairs. The T-SGLI program was established under Section 1032 of the FY 2005 DoD Emergency Supplemental Appropriations for the Global War on terror and Tsunami Relief (P.L. 109-13).

PART II -JUSTIFICATION OF FUNDS REQUESTED The program change from FY 2026 to FY 2027 is based on projected utilization. The following table provides cost estimates:

MILITARY PERSONNEL, ARMY SECTION 4 OTHER MILITARY PERSONNEL COSTS SGLI TRAUMATIC INJURY PAYMENTS (IN THOUSANDS OF DOLLARS)

FY2025 ACTUAL FY2026 ESTIMATE FY2027 ESTIMATE AMOUNT AMOUNT AMOUNT

SGLI TRAUMATIC INJURY PAYMENTS

SGLI TRAUMATIC INJURY PAYMENTS, OFFICER 60 100 60 SGLI TRAUMATIC INJURY PAYMENTS, ENLISTED 340 300 240

TOTALSGLI TRAUMATIC INJURY PAYMENTS 400 400 300

MILITARY PERSONNEL, ARMY SECTION 4 OTHER MILITARY PERSONNEL COSTS ROTC

		FY2027 ESTIMATE	$79,963
		FY2026 ESTIMATE	$77,606
		FY2025 ACTUAL	$85,500
PROJECT:	ROTC
		PART I -PURPOSE AND SCOPE

Senior Reserve Officer Training Corps (ROTC) provides for the military personnel cost of students enrolled in the Senior ROTC non-scholarship and scholarship programs in accordance with provisions of 37 U.S.C 209. These military personnel costs include pay and allowances, stipends, bonuses, subsistence, and uniforms.

PART II -JUSTIFICATION OF FUNDS REQUESTED

There is a +$2.3 million increase in the program requirement between FY 2026 and FY 2027. The total requirement change is due to:

(1) Price decrease is due to aligning FY 2027 request with actual historical execution: -$0.4 million

(2) Program increase is due to support SROTC Cadets to participate in all available training opportunities.: +$2.7 million

Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 OTHER MILITARY PERSONNEL COSTS ROTC (IN THOUSANDS OF DOLLARS)

FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
AVERAGE			AVERAGE			AVERAGE
NUMBER	RATE	AMOUNT	NUMBER	RATE	AMOUNT	NUMBER	RATE	AMOUNT
ROTC
ROTC NON-SCHOLARSHIP PROGRAM
PAY AND ALLOWANCES (AUTHORIZED FIELD TRAINING)
BASIC CAMP	724	$4,045	2,928	929	$2,583	2,400	1,633	$2,471	4,036
ADVANCED CAMP	1,383	$1,682	2,326	1,961	$1,557	3,054	1,890	$1,598	3,021
CADET TROOP LEADER	1,458	$1,124	1,639	2,159	$1,220	2,634	1,650	$1,220	2,013
SUBTOTAL PAY AND ALLOWANCES (AUTHORIZED FIELD TRAINING)	3,565	6,893	5,049	8,088	5,173	9,070
UNIFORMS, ISSUE-IN-KIND (NONSCHOLARSHIP)
BASIC COURSE	27,832	$202	5,622	7,910	$244	1,930	9,534	$249	2,374
ADVANCED COURSE	9,446	$202	1,908	2,684	$244	655	3,237	$249	806
SUBTOTAL UNIFORMS, ISSUE-IN-KIND (NONSCHOLARSHIP)	37,278	7,530	10,594	2,585	12,771	3,180
UNIFORMS, COMMUTATION-IN-LIEU
BASIC COURSE, MALE	720	$949	683	914	$1,026	938	1,039	$1,048	1,089
BASIC COURSE, FEMALE	144	$922	133	176	$1,004	177	201	$1,025	206
ADVANCED COURSE, MALE	489	$908	444	600	$971	583	683	$991	677
ADVANCED COURSE, FEMALE	121	$854	103	137	$918	126	157	$937	147
SUBTOTAL UNIFORMS, COMMUTATION-IN-LIEU	1,474	1,363	1,827	1,824	2,080	2,119
SENIOR ROTC NONSCHOLARSHIP STIPEND
BASIC	470	$3,595	1,691	339	$3,595	1,218	332	$3,595	1,192
ADVANCED	3,167	$3,595	11,386	3,003	$3,595	10,797	2,937	$3,595	10,557
SUBTOTAL SENIOR ROTC NONSCHOLARSHIP STIPEND	3,637	13,077	3,342	12,015	3,269	11,749
PRACTICAL FIELD TRAINING	32,955	$112	3,691	9,239	$142	1,312	13,844	$147	2,035
SUBTOTAL ROTC NON-SCHOLARSHIP PROGRAM	78,909	32,554	30,051	25,824	37,137	28,153

MILITARY PERSONNEL, ARMY SECTION 4 OTHER MILITARY PERSONNEL COSTS ROTC (IN THOUSANDS OF DOLLARS)

FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
AVERAGE			AVERAGE			AVERAGE
NUMBER	RATE	AMOUNT	NUMBER	RATE	AMOUNT	NUMBER	RATE	AMOUNT
ROTC
ROTC SCHOLARSHIP PROGRAM
PAY AND ALLOWANCES (AUTHORIZED FIELD TRAINING) SCH BASIC CAMP 282	$4,045	1,142	0	$2,583	0	0	$2,471	0
ADVANCED CAMP	3,800	$1,682	6,392	3,897	$1,557	6,068	3,758	$1,598	6,006
CADET TROOP LEADER	1,413	$1,124	1,588	1,513	$1,220	1,846	1,127	$1,252	1,411
SUBTOTAL PAY AND ALLOWANCES (AUTHORIZED FIELD TRAINING) SCH	5,495		9,122	5,410		7,914	4,885		7,417
SENIOR ROTC SCHOLARSHIP, CADET CLOTHING BASIC	2,064	$202	417	2,254	$244	550	2,715	$249	676
ADVANCED	4,738	$202	957	5,172	$244	1,262	6,233	$249	1,552
SUBTOTAL SENIOR ROTC SCHOLARSHIP, CADET CLOTHING	6,802		1,374	7,426		1,812	8,948		2,228
UNIFORMS, COMMUTATION-IN-LIEU BASIC COURSE, MALE	404	$949	383	280	$1,026	287	318	$1,048	333
BASIC COURSE, FEMALE	82	$922	76	54	$1,004	54	61	$1,025	63
ADVANCED COURSE, MALE	959	$908	871	632	$971	614	719	$991	713
ADVANCED COURSE, FEMALE	177	$854	151	130	$918	119	148	$937	139
SUBTOTAL UNIFORMS, COMMUTATION-IN-LIEU	1,622	1,481	1,096	1,074	1,246	1,248
SENIOR ROTC SCHOLARSHIP STIPEND
BASIC	3,150	$3,595	11,326	3,055	$3,595	10,984	2,991	$3,595	10,751
ADVANCED	7,976	$3,595	28,673	7,950	$3,595	28,582	7,781	$3,595	27,971
SUBTOTAL SENIOR ROTC SCHOLARSHIP STIPEND	11,126	39,999	11,005	39,566	10,772	38,722
PRACTICAL FIELD TRAINING	8,661	$112	970	9,972	$142	1,416	14,932	$147	2,195
SUBTOTAL ROTC SCHOLARSHIP PROGRAM	33,706		52,946	34,909		51,782	40,783		51,810
TOTAL ROTC	112,615		85,500	64,960		77,606	77,920		79,963

MILITARY PERSONNEL, ARMY SECTION 4 OTHER MILITARY PERSONNEL COSTS JROTC

		FY2027 ESTIMATE	$32,501
		FY2026 ESTIMATE	$27,484
		FY2025 ACTUAL	$34,660
PROJECT:	JROTC
		PART I -PURPOSE AND SCOPE

Junior Reserve Officers' Training Corps (JROTC) is a public service program available to high school students. This program fosters good citizenship, patriotism and leadership skills for this valuable potential pool of military applicants. Funds provide core-level resources to operate the Army's JROTC program in CONUS and OCONUS locations as mandated by Congress and provides funds for uniforms, laundry/alterations and subsistence for students enrolled in the JROTC program at secondary education institutions as provided for in 10 U.S.C. 2031.

PART II -JUSTIFICATION OF FUNDS REQUESTED

JROTC remains one of the most successful Army programs, enhancing our ability to have a positive presence and foster citizenship programs in our high schools and local communities.

There is a +$5.0 million increase in the program requirement between FY 2026 and FY 2027. This increase is an opportunity to refine the proposed growth targets across the services while achieving SECWAR and Congressional intent.

Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 OTHER MILITARY PERSONNEL COSTS JROTC (IN THOUSANDS OF DOLLARS)
FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
AVERAGE NUMBER	RATE	AMOUNT	AVERAGE NUMBER	RATE	AMOUNT	AVERAGE NUMBER	RATE	AMOUNT
JROTC UNIFORMS, ISSUE-IN-KIND (JUNIOR ROTC) FIELD RATIONS	258,452 48,891	$122 $63	31,604 3,056	193,826 51,426	$115 $101	22,290 5,194	225,930 52,762	$119 $106	26,934 5,567
TOTAL JROTC	307,343		34,660	245,252		27,484	278,692		32,501

MILITARY PERSONNEL, ARMY SECTION 4 OTHER MILITARY PERSONNEL COSTS MASS TRANSIT SUBSIDY

PROJECT:	MASS TRANSIT SUBSIDY		FY2027 ESTIMATE FY2026 ESTIMATE FY2025 ACTUAL	$7,933 $7,910 $7,670
		PART I -PURPOSE AND SCOPE

Mass transit subsidy, based on the Consolidated Appropriations Act, 2016 (P.L. 114-113), and subject to the applications of the inflation adjustment under Title 26, USC, & 132 (f)(6), the IRS Code. The month rate will be based upon the application of the IRS inflation adjustment factor to the existing monthly rate, but is subject to publication of revisions to the IRS Code. The intent of this program is to reduce federal employees' contribution to traffic congestion and air pollution and to expand commuting alternatives by encouraging the use of mass transportation.

PART II -JUSTIFICATION OF FUNDS REQUESTED

Cost estimates are based on projected number of military participants in the National Capital Region (NCR) and qualified CONUS locations (Non-NCR). Currently, the maximum allowable benefit is $340 per month.

There is a +$23.0 thousand increase in the Mass Transit Subsidy program requirement between FY 2026 and FY 2027. The total requirement change is due to:

(1) Price increase due to changes in the average rate based on general inflation of 2.1% effective 1 October 2026: +$161.0 thousand

(2) Program decrease based on a change in overall Active Component end strength in Enlisted Soldiers receiving benefit from FY 2026 to FY 2027: -$138.0 thousand

Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY SECTION 4 OTHER MILITARY PERSONNEL COSTS MASS TRANSIT SUBSIDY (IN THOUSANDS OF DOLLARS)
FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
AVERAGE NUMBER	RATE	AMOUNT	AVERAGE NUMBER	RATE	AMOUNT	AVERAGE NUMBER	RATE	AMOUNT
MASS TRANSIT SUBSIDY MASS TRANSIT SUBSIDY, OFFICER MASS TRANSIT SUBSIDY, ENLISTED	1,563 1,649	$3,364 $1,463	5,257 2,413	1,882 2,888	$1,892 $1,506	3,560 4,350	2,034 2,605	$1,932 $1,537	3,929 4,004
TOTAL MASS TRANSIT SUBSIDY	3,212		7,670	4,770		7,910	4,639		7,933

SECTION 5 SPECIAL ANALYSIS

MILITARY PERSONNEL, ARMY SECTION 5 REIMBURSABLE INTRODUCTION

REIMBURSABLE INTRODUCTION

Introduction

The Defense Working Capital Funds (DWCF) are established under the authority of Title 10 U.S.C. and consist of activity groups that are managed by DoD Components for providing goods and services, on a reimbursable basis, to other activities with the DoD and to non-DoD activities when authorized, in order to expand the use of business-like financial management practices. DWCF was initiated to improve the tools available to managers of the support establishment by collecting all costs related to goods and services, including military costs. Prior to the DWCF, activities did not pay for the cost of military support. Reimbursements requested are for the cost of base pay and entitlements for military personnel assigned to DWCF activities and other agencies.

Justification of Funds Requested

Reimbursable program has an overall increase of +$18.3 million from FY 2026 to FY 2027 driven by:

(1) an increase due to inflationary adjustments associated with pay raise, and basic allowances for subsistence and housing: +$9.2 million

(2) an increase in the Defense Health Program reimbursement: +$4.5 million

(3) an increase to align the FY 2027 request with FY 2025 execution trends: +$12.7 million

(4) a decrease in support of the Department of Justice: -$8.1 million

Detailed cost computations are provided by the following table:

MILITARY PERSONNEL, ARMY
SECTION 5
REIMBURSABLE PROGRAM
(IN THOUSANDS OF DOLLARS)
FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
OFFICER	ENLISTED	TOTAL	OFFICER	ENLISTED	TOTAL	OFFICER	ENLISTED	TOTAL
MEDICAL
Defense Health Program	$134,081	$33,519	$167,600	$137,601	$34,399	$172,000	$141,200	$35,300	$176,500
OTHER STRENGTH RELATED
Basic Pay	$214,300	$54,120	$268,420	$77,999	$16,825	$94,824	$72,290	$29,904	$102,194
Retired Pay Accrual	$57,695	$14,353	$72,048	$22,835	$4,838	$27,673	$17,422	$7,207	$24,629
Incentive Pay	$4,024	$1,073	$5,097	$972	$123	$1,095	$878	$217	$1,095
Subsistence	$6,810	$32,420	$39,230	$4,089	$16,630	$20,719	$2,906	$17,896	$20,802
Basic Allowance for Housing	$63,515	$15,682	$79,197	$22,778	$5,920	$28,698	$25,603	$11,914	$37,517
Social Security Tax	$16,394	$4,140	$20,534	$5,937	$1,287	$7,224	$5,530	$2,287	$7,817
TOTAL PROGRAM	$496,819	$155,307	$652,126	$272,211	$80,022	$352,233	$265,829	$104,725	$370,554

MILITARY PERSONNEL, ARMY SECTION 5 MILITARY PERSONNEL ASSIGNED OUTSIDE DEPARTMENT OF WAR

FY2025 ACTUAL		FY2026 ESTIMATE	FY2027 ESTIMATE
OFFICER	ENLISTED	TOTAL	OFFICER	ENLISTED	TOTAL	OFFICER	ENLISTED	TOTAL
ASSIGNED OUTSIDE DEPARTMENT OF WAR
NON-REIMBURSABLE PERSONNEL
DRUG ENFORCEMENT AGENCY	1	4	5	1	4	5	1	4	5
DENTAL HYGIENE PROGRAM	0	8	8	0	8	8	0	8	8
DEPARTMENT OF ENERGY	13	0	13	13	0	13	13	0	13
DEPARTMENT OF JUSTICE	7	0	7	7	0	7	7	0	7
DEPARTMENT OF STATE	33	0	33	33	0	33	33	0	33
OFFICE OF NATIONAL DRUG CONTROL POLICY	2	0	2	2	0	2	2	0	2
NSC	6	0	6	6	0	6	6	0	6
SSC FELLOWSHIP	2	0	2	2	0	2	2	0	2
TRAINING WITH INDUSTRY	3	0	3	3	0	3	3	0	3
WHITE HOUSE MILITARY OFFICE	32	17	49	32	17	49	32	17	49
SUB-TOTAL NON-REIMBURSABLE PERSONNEL	99	29	128	99	29	128	99	29	128
REIMBURSABLE PERSONNEL
NASA	3	0	3	3	0	3	3	0	3
DEPARTMENT OF JUSTICE	0	0	0	37	0	37	0	0	0
SUB-TOTAL REIMBURSABLE PERSONNEL	3	0	3	40	0	40	3	0	3
TOTAL ASSIGNED OUTSIDE DEPARTMENT OF WAR	102	29	131	139	29	168	102	29	131

MILITARY PERSONNEL, ARMY SECTION 5 MILITARY PERSONNEL ASSIGNED OUTSIDE DEPARTMENT OF WAR

FY2025 ACTUAL		FY2026 ESTIMATE	FY2027 ESTIMATE
OFFICER	ENLISTED	TOTAL	OFFICER	ENLISTED	TOTAL	OFFICER	ENLISTED	TOTAL
ASSIGNED TO DOW ACTIVITIES IN SUPPORT OF NON-DOW FUNCTIONS
REIMBURSABLE PERSONNEL
FOREIGN MILITARY SALES	36	59	95	36	59	95	36	59	95
SUB-TOTAL REIMBURSABLE PERSONNEL	36	59	95	36	59	95	36	59	95
TOTAL ASSIGNED TO DOW ACTIVITIES IN SUPPORT OF NON	36	59	95	36	59	95	36	59	95
DOW FUNCTIONS
ASSIGNED TO DOW ACTIVITIES IN SUPPORT OF DOW FUNCTIONS
REIMBURSABLE PERSONNEL
INDUSTRIAL OPERATIONS	21	107	128	21	107	128	21	107	128
SUPPLY MGMT	3	15	18	3	15	18	3	15	18
TRANSCOM	28	12	40	28	12	40	28	12	40
DECA	0	1	1	0	1	1	0	1	1
DFAS	7	50	57	7	50	57	7	50	57
DISA	104	41	145	104	41	145	104	41	145
DLA	88	77	165	88	77	165	88	77	165
USACE -Civil Works	105	38	143	105	38	143	105	38	143
JIEDDO	0	0	0	0	0	0	0	0	0
NAVY	91	67	158	91	67	158	91	67	158
SUB-TOTAL REIMBURSABLE PERSONNEL	447	408	855	447	408	855	447	408	855
TOTAL ASSIGNED TO DOW ACTIVITIES IN SUPPORT OF DOW	447	408	855	447	408	855	447	408	855
FUNCTIONS
TOTAL REIMBURSABLE PERSONNEL	486	467	953	523	467	990	486	467	953
TOTAL NON-REIMBURSABLE PERSONNEL	99	29	128	99	29	128	99	29	128
GRAND TOTAL	585	496	1,081	622	496	1,118	585	496	1,081

MILITARY PERSONNEL, ARMY SECTION 5 ROTC RESERVE OFFICER CANDIDATES (ROTC) ENROLLMENT

FY2025 ACTUAL		FY2026 ESTIMATE		FY2027 ESTIMATE
BEGIN	AVERAGE	END	BEGIN	AVERAGE	END	BEGIN	AVERAGE	END
Non-Scholarship Students Total Advanced Course Total Basic Course MS I MS II MS III MS IV Total Non-Scholarship Students	3,832 12,302 7,268 5,034 1,716 2,116 16,134	4,688 13,374 7,950 5,424 2,269 2,419 18,062	5,544 14,445 8,632 5,813 2,822 2,722 19,989	4,461 11,508 6,778 4,730 1,911 2,550 15,969	5,411 12,404 7,151 5,253 2,382 3,030 17,815	6,361 13,300 7,524 5,776 2,852 3,509 19,661	3,940 10,162 5,985 4,177 1,688 2,252 14,102	5,038 11,491 6,710 4,781 2,251 2,787 16,528	6,135 12,819 7,435 5,384 2,814 3,321 18,954
Scholarship Students Total Advanced Course Total Basic Course MS I MS II MS III MS IV Total Scholarship Students	8,923 3,428 766 2,662 3,938 4,985 12,351	8,669 3,687 911 2,777 3,838 4,831 12,356	8,415 3,946 1,055 2,891 3,738 4,677 12,361	9,116 3,401 810 2,591 4,106 5,010 12,517	8,021 3,469 803 2,666 3,634 4,387 11,490	6,926 3,537 796 2,741 3,162 3,764 10,463	8,050 3,004 716 2,288 3,626 4,424 11,054	7,327 3,008 758 2,250 3,422 3,905 10,334	6,603 3,011 800 2,211 3,218 3,385 9,614
Total Enrollment Total Advanced Course Total Basic Course MS I MS II MS III MS IV Total Enrollment	12,755 15,730 8,034 7,696 5,654 7,101 28,485	13,357 17,061 8,861 8,200 6,107 7,250 30,418	13,959 18,391 9,687 8,704 6,560 7,399 32,350	13,577 14,909 7,588 7,321 6,017 7,560 28,486	13,432 15,873 7,954 7,919 6,016 7,417 29,305	13,287 16,837 8,320 8,517 6,014 7,273 30,124	11,990 13,166 6,701 6,465 5,314 6,676 25,156	12,364 14,498 7,468 7,030 5,673 6,691 26,862	12,738 15,830 8,235 7,595 6,032 6,706 28,568
Completed ROTC and Commissioned		5,347		5,100		5,000

MILITARY PERSONNEL, ARMY SECTION 5 ROTC RESERVE OFFICER CANDIDATES (ROTC) PROGRAM
Number of schools and the civilian and military personnel associated with the ROTC program as follows:
	FY2025 ACTUAL	FY2026 ESTIMATE	FY2027 ESTIMATE
Schools	262	209	209
Civilian Personnel Military Personnel (End Strength)	1,289 2,023	1,158 2,023	1,158 2,023

MILITARY PERSONNEL, ARMY SECTION 5 STRENGTHS MONTHLY END STRENGTHS BY PAY GRADE

FY2025 ACTUAL
OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN	JUL	AUG	SEP
OFFICER
COMMISSIONED OFFICERS
GENERAL	13	14	13	11	11	11	11	11	11	11	10	8
LIEUTENANT GENERAL	54	54	53	54	53	54	53	51	52	51	51	54
MAJOR GENERAL	96	94	92	89	89	88	88	87	89	89	88	85
BRIGADIER GENERAL	114	114	119	121	121	119	121	122	122	132	131	137
COLONEL	3,624	3,637	3,631	3,679	3,611	3,627	3,648	3,628	3,608	3,600	3,574	3,567
LIEUTENANT COLONEL	8,595	8,593	8,599	8,564	8,503	8,557	8,607	8,520	8,468	8,459	8,525	8,500
MAJOR	15,523	15,519	15,490	15,454	15,423	15,378	15,341	15,307	15,381	15,518	15,296	15,297
CAPTAIN	26,736	26,757	26,589	26,437	26,357	26,299	26,157	27,868	27,584	27,389	27,154	27,049
1ST LIEUTENANT	11,865	13,858	13,904	13,993	14,031	14,246	14,420	12,527	12,535	12,371	12,242	12,081
2ND LIEUTENANT	9,773	7,542	7,390	7,680	7,605	7,214	6,947	8,204	8,970	9,047	9,113	9,165
SUBTOTAL COMMISSIONED OFFICERS	76,393	76,182	75,880	76,082	75,804	75,593	75,393	76,325	76,820	76,667	76,184	75,943
WARRANT OFFICERS
WARRANT OFFICER (W-5) WARRANT OFFICER (W-4) WARRANT OFFICER (W-3) WARRANT OFFICER (W-2)	560 1,644 3,168 6,207	559 1,629 3,171 6,336	556 1,621 3,167 6,334	556 1,615 3,165 6,323	551 1,589 3,146 6,401	549 1,562 3,156 6,468	548 1,552 3,152 6,542	537 1,538 3,146 6,632	536 1,516 3,140 6,715	535 1,503 3,125 6,756	525 1,479 3,104 6,850	519 1,466 3,098 6,933
WARRANT OFFICER (W-1)	4,248	4,263	4,237	4,186	4,234	4,214	4,251	4,251	4,189	4,194	4,141	4,183
SUBTOTAL WARRANT OFFICERS	15,827	15,958	15,915	15,845	15,921	15,949	16,045	16,104	16,096	16,113	16,099	16,199
SUBTOTAL OFFICER	92,220	92,140	91,795	91,927	91,725	91,542	91,438	92,429	92,916	92,780	92,283	92,142
ENLISTED
SERGEANT MAJOR	3,449	3,465	3,463	3,439	3,394	3,369	3,343	3,297	3,259	3,204	3,488	3,461
1ST SERGEANT/MASTER SERGEANT PLATOON SERGEANT/SERGEANT 1ST CLASS STAFF SERGEANT	11,145 34,632 56,715	11,067 34,708 56,581	11,034 34,714 56,622	11,009 34,717 56,668	10,960 34,681 56,767	10,949 34,641 56,675	10,959 34,660 56,840	10,951 34,622 56,811	10,954 34,680 56,882	10,953 35,012 56,869	10,566 35,260 56,853	10,528 35,321 57,034
SERGEANT	65,669	65,655	65,629	65,723	65,679	65,457	65,343	65,369	65,779	66,055	65,838	66,047
CORPORAL/SPECIALIST PRIVATE FIRST CLASS	98,330 51,815	97,814 51,539	95,973 50,610	96,254 51,083	95,505 51,953	95,396 52,481	93,988 52,821	94,865 53,684	94,834 54,243	95,181 55,517	95,551 56,886	95,783 57,543
PRIVATE E2	23,133	24,005	24,661	25,016	26,367	27,385	28,630	28,161	27,020	26,493	25,853	24,790
PRIVATE E1	10,459	10,194	8,973	8,485	7,989	7,740	8,755	7,328	7,812	8,038	7,883	7,504
SUBTOTAL ENLISTED PERSONNEL	355,347	355,028	351,679	352,394	353,295	354,093	355,339	355,088	355,463	357,322	358,178	358,011
CADET	4,471	4,457	4,432	4,427	4,408	4,400	4,394	3,403	4,547	4,510	4,503	4,484
TOTAL END STRENGTH	452,038	451,625	447,906	448,748	449,428	450,035	451,171	450,920	452,926	454,612	454,964	454,637

MILITARY PERSONNEL, ARMY SECTION 5 STRENGTHS MONTHLY END STRENGTHS BY PAY GRADE

FY2026 ESTIMATE
OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN	JUL	AUG	SEP
OFFICER
COMMISSIONED OFFICERS
GENERAL	9	7	8	7	11	11	11	11	11	10	10	8
LIEUTENANT GENERAL	52	55	54	52	52	54	52	51	51	49	49	51
MAJOR GENERAL	79	72	68	67	88	87	87	87	88	85	85	81
BRIGADIER GENERAL	138	138	144	143	119	118	119	121	120	126	126	130
COLONEL	3,578	3,586	3,571	3,627	3,574	3,586	3,601	3,568	3,547	3,516	3,499	3,471
LIEUTENANT COLONEL	8,544	8,572	8,571	8,535	8,520	8,576	8,635	8,601	8,610	8,611	8,590	8,568
MAJOR	15,173	15,204	15,178	15,181	15,218	15,250	15,290	15,307	15,416	15,384	15,383	15,364
CAPTAIN	27,191	27,220	26,950	26,857	26,935	26,840	26,655	28,466	28,151	28,452	28,184	28,236
1ST LIEUTENANT	11,589	12,667	13,742	13,984	13,377	13,720	13,895	11,552	11,579	11,617	11,441	10,846
2ND LIEUTENANT	9,343	8,085	7,028	7,019	7,316	6,817	6,557	7,811	8,472	8,829	8,921	9,072
SUBTOTAL COMMISSIONED OFFICERS	75,696	75,606	75,314	75,472	75,210	75,059	74,902	75,575	76,045	76,679	76,288	75,827
WARRANT OFFICERS
WARRANT OFFICER (W-5)	528	525	523	529	527	527	532	530	532	535	534	534
WARRANT OFFICER (W-4) WARRANT OFFICER (W-3) WARRANT OFFICER (W-2) WARRANT OFFICER (W-1)	1,472 3,170 6,799 4,156	1,457 3,171 6,956 4,143	1,452 3,178 6,954 4,116	1,443 3,187 6,915 4,062	1,432 3,201 6,959 4,088	1,422 3,229 6,961 4,089	1,420 3,256 6,958 4,087	1,415 3,275 6,992 4,107	1,407 3,289 6,984 4,102	1,398 3,290 7,001 4,113	1,387 3,302 6,996 4,110	1,377 3,327 7,030 4,129
SUBTOTAL WARRANT OFFICERS	16,125	16,252	16,223	16,136	16,207	16,228	16,253	16,319	16,314	16,337	16,329	16,397
SUBTOTAL OFFICER	91,821	91,858	91,537	91,608	91,417	91,287	91,155	91,894	92,359	93,016	92,617	92,224
ENLISTED
SERGEANT MAJOR	3,434	3,405	3,387	3,357	3,317	3,465	3,466	3,482	3,488	3,494	3,474	3,459
1ST SERGEANT/MASTER SERGEANT PLATOON SERGEANT/SERGEANT 1ST CLASS STAFF SERGEANT	11,019 34,569 56,698	10,952 34,463 56,426	10,925 34,319 56,441	10,847 34,457 55,789	10,807 34,406 55,758	10,706 34,947 55,673	10,773 34,890 55,587	10,778 34,959 55,638	10,807 35,078 55,823	10,772 35,105 55,972	10,757 34,941 55,781	10,716 34,821 55,698
SERGEANT	65,951	66,091	66,273	65,663	65,768	66,745	66,745	66,756	66,914	67,039	66,886	66,674
CORPORAL/SPECIALIST	96,119	95,891	93,685	95,777	96,297	95,382	96,669	97,022	97,280	97,746	99,338	100,908
PRIVATE FIRST CLASS	59,592	60,796	60,030	59,226	62,220	62,430	61,594	60,515	60,030	59,062	58,033	56,512
PRIVATE E2	24,735	24,827	24,741	25,654	23,871	24,548	24,323	23,934	23,521	24,107	25,344	26,274
PRIVATE E1	7,479	7,066	6,183	6,795	6,802	7,945	8,076	8,463	9,404	9,189	8,983	8,023
SUBTOTAL ENLISTED PERSONNEL	359,596	359,917	355,984	357,565	359,246	361,841	362,123	361,547	362,345	362,486	363,537	363,085
CADET	4,484	4,477	4,445	4,439	4,421	4,402	4,392	3,390	4,551	4,528	4,507	4,491
TOTAL END STRENGTH	455,901	456,252	451,966	453,612	455,084	457,530	457,670	456,831	459,255	460,030	460,661	459,800

MILITARY PERSONNEL, ARMY SECTION 5 STRENGTHS MONTHLY END STRENGTHS BY PAY GRADE

FY2027 ESTIMATE
OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN	JUL	AUG	SEP
OFFICER
COMMISSIONED OFFICERS
GENERAL	9	7	8	7	11	11	11	11	11	10	10	8
LIEUTENANT GENERAL	50	54	53	52	52	53	52	51	51	49	49	51
MAJOR GENERAL	77	71	67	67	88	87	87	86	87	85	85	81
BRIGADIER GENERAL	134	137	142	143	119	118	119	121	120	126	126	130
COLONEL	3,519	3,535	3,537	3,524	3,470	3,483	3,500	3,466	3,441	3,414	3,398	3,371
LIEUTENANT COLONEL	8,604	8,611	8,604	8,617	8,598	8,657	8,716	8,678	8,676	8,671	8,649	8,630
MAJOR	15,314	15,362	15,356	15,382	15,402	15,416	15,441	15,437	15,540	15,517	15,517	15,505
CAPTAIN	28,038	27,854	27,610	27,798	27,579	27,442	27,171	28,407	28,147	27,994	27,728	27,585
1ST LIEUTENANT	10,590	12,612	12,570	12,611	12,769	13,136	13,324	11,614	11,574	11,448	11,353	11,016
2ND LIEUTENANT	9,394	7,287	7,271	7,083	6,983	6,527	6,288	7,853	8,468	8,701	8,853	9,215
SUBTOTAL COMMISSIONED OFFICERS	75,729	75,530	75,218	75,284	75,071	74,930	74,709	75,724	76,115	76,015	75,768	75,592
WARRANT OFFICERS
WARRANT OFFICER (W-5)	535	538	539	543	538	536	539	535	536	536	533	531
WARRANT OFFICER (W-4) WARRANT OFFICER (W-3) WARRANT OFFICER (W-2) WARRANT OFFICER (W-1)	1,378 3,353 7,031 4,130	1,377 3,389 7,078 4,158	1,379 3,412 7,045 4,138	1,383 3,438 6,973 4,096	1,377 3,447 6,996 4,110	1,372 3,473 7,017 4,122	1,372 3,498 7,025 4,127	1,372 3,513 7,050 4,141	1,368 3,523 7,048 4,140	1,364 3,522 7,062 4,148	1,357 3,531 7,075 4,156	1,350 3,555 7,084 4,161
SUBTOTAL WARRANT OFFICERS	16,427	16,540	16,513	16,433	16,468	16,520	16,561	16,611	16,615	16,632	16,652	16,681
SUBTOTAL OFFICER	92,156	92,070	91,731	91,717	91,539	91,450	91,270	92,335	92,730	92,647	92,420	92,273
ENLISTED
SERGEANT MAJOR	3,447	3,441	3,435	3,428	3,427	3,429	3,429	3,447	3,457	3,467	3,452	3,438
1ST SERGEANT/MASTER SERGEANT PLATOON SERGEANT/SERGEANT 1ST CLASS STAFF SERGEANT	10,777 34,805 55,741	10,760 34,764 55,658	10,766 34,776 55,650	10,745 34,688 55,537	10,728 34,642 55,435	10,726 34,598 55,475	10,740 34,560 55,407	10,757 34,617 55,397	10,750 34,778 55,611	10,964 34,942 55,844	10,819 34,817 55,719	10,788 34,745 55,702
SERGEANT	66,596	66,601	66,545	66,420	66,311	66,337	66,267	66,130	66,284	66,533	66,537	66,429
CORPORAL/SPECIALIST	101,452	101,912	100,969	102,225	103,381	104,104	105,089	105,831	105,989	105,915	106,777	107,564
PRIVATE FIRST CLASS	55,919	55,620	54,590	55,542	55,969	56,098	54,906	54,745	55,771	56,213	56,287	55,949
PRIVATE E2	27,112	28,058	28,035	28,698	28,439	26,721	26,456	26,960	26,714	28,322	28,161	28,454
PRIVATE E1	8,295	8,394	7,303	8,521	8,630	8,592	7,899	8,255	9,774	9,372	9,033	9,176
SUBTOTAL ENLISTED PERSONNEL	364,144	365,208	362,069	365,804	366,962	366,080	364,753	366,139	369,128	371,572	371,602	372,245
CADET	4,478	4,469	4,440	4,431	4,412	4,393	4,383	3,382	4,543	4,516	4,497	4,482
TOTAL END STRENGTH	460,778	461,747	458,240	461,952	462,913	461,923	460,406	461,856	466,401	468,735	468,519	469,000