Why Military Pay Requires Special Analysis in Florida Family Law
Military compensation is structured differently from civilian employment. A service member's total compensation package includes base pay, various allowances, special and incentive pays, and non-cash benefits. Understanding how Florida courts treat each component is essential when calculating child support under Florida Statute 61.30 or determining alimony under Fla. Stat. 61.08.
The key distinction that often surprises military families is this: even though certain military allowances are exempt from federal income tax, Florida courts generally include them as gross income for purposes of calculating support obligations. The rationale is straightforward -- these allowances represent real economic value that supports the service member's household, and excluding them would understate the service member's true financial capacity.
Reading the Leave and Earnings Statement
The Leave and Earnings Statement (LES) is the military equivalent of a civilian pay stub and serves as the primary document for analyzing a service member's income. An LES contains detailed information about every component of the member's compensation.
Key sections of the LES that are relevant to support calculations include:
- Base pay -- The fixed monthly salary based on rank and years of service, which is always included as gross income
- Entitlements section -- Lists all allowances such as BAH, BAS, COLA, and any special pays
- Deductions section -- Shows taxes withheld, SGLI premiums, TSP contributions, and other payroll deductions
- Leave balances -- Can be relevant if the member has significant accrued leave with cash-out value
When evaluating a military spouse's income, it is critical to obtain recent LES documents covering several months, as special pays and allowances can fluctuate with duty assignments, deployments, and changes in dependent status.
Basic Allowance for Housing (BAH)
BAH is typically the largest allowance a service member receives. It is designed to offset the cost of housing in the civilian market and varies based on the member's duty station location, pay grade, and dependency status. BAH is not subject to federal income tax.
Despite its tax-exempt status, Florida courts consistently include BAH as part of gross income for child support calculations. Fla. Stat. 61.30(2)(a) defines gross income broadly to include "income from any source," and Florida case law supports the inclusion of non-taxable military allowances. The court's reasoning is that BAH functions as compensation that directly reduces the service member's living expenses, making it functionally equivalent to earned income.
One important consideration is the with-dependent vs. without-dependent BAH rate. A service member receiving the with-dependent rate earns a higher BAH amount. Changes in custody arrangements can trigger a change in BAH rate, which in turn may warrant a modification of support.
Basic Allowance for Subsistence (BAS)
BAS is a monthly allowance intended to offset the cost of the service member's meals. Like BAH, BAS is not subject to federal income tax. Florida courts include BAS as income for support calculations on the same basis as BAH -- it represents real economic value that reduces the member's cost of living.
BAS rates are set annually and apply uniformly by branch, with a slightly higher rate for officers than for enlisted members. While the amount is relatively modest compared to BAH, it still factors into the overall income calculation.
Cost of Living Allowance (COLA)
COLA compensates service members stationed in high-cost areas, both within the continental United States (CONUS COLA) and overseas (Overseas COLA or OHA-related adjustments). The purpose is to equalize purchasing power across different duty stations.
Florida courts include COLA in the gross income calculation. However, because COLA is tied to a specific duty station, it may change significantly when the member receives new orders. This volatility can be a factor in modification proceedings under Fla. Stat. 61.14, where a party must demonstrate a substantial, material, and permanent change in circumstances.
Hazardous Duty, Combat, and Special Pays
The military offers a range of special and incentive pays that can substantially increase a service member's total compensation:
- Hazardous duty pay for service members exposed to physical hazards such as parachute jumping, flight duty, or demolition work
- Hostile fire/imminent danger pay for those serving in designated combat zones
- Family separation allowance paid when the member is separated from dependents due to military orders for more than 30 days
- Career sea pay, submarine duty pay, and dive pay for specific naval and maritime assignments
- Reenlistment bonuses and retention pay which may be received as lump sums or installments
Florida courts generally include all of these as income for support purposes. However, combat zone tax exclusions under the Servicemembers Civil Relief Act (SCRA) can create complications. While the pay itself is included in the gross income calculation, the tax treatment affects the net income used on the child support guidelines worksheet.
There is also a practical and equitable argument that some combat-related pays compensate for extraordinary risk and hardship. While Florida courts have not broadly excluded combat pay from support calculations, the circumstances surrounding the pay can be raised as a factor in deviation arguments under Fla. Stat. 61.30(1)(a).
Impact on Alimony Calculations
For alimony purposes under Fla. Stat. 61.08, the court considers each party's income and earning capacity, among other statutory factors. All of the same military allowances and special pays that count toward child support income are also considered when determining a spouse's ability to pay alimony or the other spouse's need for support.
Strategic considerations for military alimony cases include:
- Florida's lack of a state income tax means that the service member's tax-exempt allowances are not taxed at either the federal or state level, which can result in higher disposable income than a comparable civilian salary would produce
- Anticipated duty station changes may significantly alter the member's allowance levels, which affects the sustainability of any alimony award
- Retirement pay under the Uniformed Services Former Spouses' Protection Act (USFSPA) is a separate property division issue, but it interacts with alimony determinations
Protecting Your Interests in a Military Support Case
Whether you are the service member or the military spouse, accurate income analysis is the foundation of a fair support outcome. Obtain complete LES records, understand which allowances are currently being received, and anticipate how upcoming orders or rank changes may affect total compensation.
Working with an attorney who understands military pay structures ensures that the child support guidelines worksheet accurately reflects the service member's true income and that any alimony determination accounts for the full scope of military compensation.