Public Health Service commissioned officers are paid monthly. Their pay consists of two parts - pay (taxable) and allowances (usually non-taxable).
BASIC PAY + ALLOWANCES + SPECIAL PAY (IF ELIGIBLE) = GROSS PAY
The Basic Pay portion is considered to be the officer's actual salary and is subject to Federal income tax, Social Security tax (FICA), and in most cases, state income tax. The rate of basic pay is based on the officer's temporary grade/rank and the Base Pay Entry Date (BPED). The BPED is usually the officer's call-to-active-duty date, although it may be adjusted for prior service in other Uniformed Services. The second important date is the Training and Experience date (T & E) which reflects the officer's creditable training and experience related to the officer's professional category/specialty and determines rank and promotion eligibility. The initial rate of Basic Pay is determined by the officer's BPED and rank. Subsequent increases in base pay result from length of service and promotion to the next higher rank. To review the basic pay rates, please visit https://militarypay.defense.gov/Pay/Basic-Pay.
Basic Allowance for Subsistence (BAS) is a monthly allowance payable to all officers at the same rate regardless of rank/BPED unless meals are provided by the Service. BAS is non-taxable. To review the BAS rates, please visit https://militarypay.defense.gov/pay/allowances/bas.aspx.
Basic Allowances for Housing (BAH) is a monthly allowance payable to all officers stationed within the Continental United States (CONUS), including Alaska and Hawaii. It provides compensation for housing rental, renters insurance, and utilities. The rate is determined by the officer's permanent duty station zip code, grade, and dependency status. If an officer is assigned to government housing (does not live on the economy), he/she will not be entitled to this allowance. BAH is non-taxable. To review the BAH rates, please visit https://www.defensetravel.dod.mil/site/bahCalc.cfm.
CONUS Cost of Living Adjustment Allowance (CCOLA) is a monthly allowance payable to certain duty stations that are considered high cost areas within the Continental United States. It provides compensation for variations in non-housing expenditures to adjust to regional cost differences within CONUS. The rate is determined by the officer's permanent duty station zip code, grade, and dependency status. CCOLA is taxable.
Overseas Housing Allowance (OHA) is a monthly allowance paid to officers stationed out of the Continental United States (OUTCONUS), other than Alaska and Hawaii, who live on the local economy. It provides compensation for housing rental plus compensates for utility/recurring maintenance. The monthly amount payable is based on comparing the officer's rent, up to a rental ceiling for the duty location and adds on an allowance for utility/recurring maintenance for that location. The rent cap and utility allowance is determined by grade and dependent status for each location. OHA is non-taxable.
Cost of Living Allowance (COLA) is a monthly allowance paid to officers stationed in high-cost areas out of the Continental United States (OUTCONUS), including Alaska and Hawaii. It provides purchasing power so the officer can purchase about the same goods and services overseas as in the United States. The rate established is based on the officer's grade, base pay entry date, and the actual number of dependents residing in his or her household. COLA is non-taxable.
Please visit http://www.military.com/benefits/military-pay to obtain specific military pay rates.
Health Professions Special Pays (HPSP) are available for dental officers and are based on level of training and contractual period of obligated service. For eligible offiers, HPSP includes Incentive Pay (IP), Retention Bonus (RB) or Accession Bonus (AB), and Board Certified Incentive Pay (BCIP). For additional details on HPSP, including forms and eligibility requirements for each pay, log on to https://dcp.psc.gov/ccmis/HPSP/HPSP.aspx.
Commissioned Corps Issuance Special Pay (CCI 633.01):
Health Professions Special Pays (HPSP) Personnel Operations Memorandum 821.70:
IP is a special pay of $20,000 to $75,000, dependent on level of training and contractual period of obligated service (1 year or in conjunction with 2, 3, or 4 year RB). IP is paid prorated monthly.
RB is a special pay of $13,000 to $52,000, dependent on level of training and contractual period of obligated service (2, 3, or 4 years). RB is paid annually as a lump sum.
BCIP is a special pay of $6,000 annually for recognized dental boards. For additional details please visit https://dcp.psc.gov/ccmis/PDF_docs/2019%20Board%20Certifications%20Sponsors'%20List.pdf.
AB is a bonus of $150,000 to $300,000, dependent on level of training. The contractual agreement must be signed within 60 days of the officer's call to active duty (CAD) and requires 4 years of obligated service. Officers are not eligible for RB during AB period of obligated service.
Voluntary allotments can be deducted from your pay to purchase bonds, pay life insurance premiums, contribute to charities, and the financial organization of your choice.