Overseas Cost of Living Allowances (COLA): The Overseas Cost of Living Allowance (COLA) is a non-taxable allowance designed to offset the higher overseas prices of non-housing goods and services. It affects approximately 250,000 Service members at 600 locations overseas, including Alaska and Hawaii. Approximately $2 billion is paid in Overseas Cost of Living Allowances annually.
To calculate the amount of Overseas COLA that will be paid for a specific location by rank and number of years of service visit the Overseas COLA Calculator.
CONUS Cost of Living Allowance (COLA): CONUS COLA compensates for a portion of excess non-housing costs incurred by uniformed Service members in CONUS locations, where non-housing costs are at least 8 percent above the CONUS average. CONUS COLA varies by pay grade, years of service (YOS), and whether or not the member has dependents. For example, for calendar year 2010, at a location with 1 percent CONUS COLA, an E-6 with dependents and 10 YOS would receive $32/month; an O-3 with dependents and 10 YOS would receive $40/month.
To calculate the amount of CONUS COLA that will be paid for a specific location by rank and number of years of service visit the CONUS COLA Calculator.
Family Separation Allowance (FSA). Effective October 1, 2002, FSA is payable in a monthly amount of $250.
Enlistment Bonus: A $7,500 enlistment bonus is authorized for applicants to enlist in the Coast Guard and attend guaranteed FS school after recruit training. Members must graduate FS Class "A" school to receive this enlistment bonus.
Selective Reenlistment Bonus (SRB). No Selective Reenlistment Bonus is
offered at this time for any rating.
Critical Skills Training Bonus (CSTB): No CSTB is offered at this time.
Diving Duty Pay. Special pay for diving duty is payable to members who qualify and who are issued orders for duty involving diving under the provisions of Coast Guard Diving Policies and Procedures Manual, COMDTINST M3150.1 (series). These members are entitled to receive this special pay, provided they maintain their status as qualified divers.
Officer performing diving duty at school under instructions in a course above "Diver Second Class" (DUI)
Master Diver (MDV)
Diver First Class (DV-1)
Diver Second Class (DV-2)
SCUBA Diver (DV)
Medical deep-sea diving technician (DV-M)
Enlisted member performing diving duty under instruction unless entitled to higher rate (DUI)
Foreign Language Proficiency Pay (FLPP)
Effective 01 October 2011, the monthly rates for Foreign Language Proficiency Pay (FLPP) increased and the Defense Language Proficiency Test (DLPT) score levels for which FLPP is paid expanded. The new rates and FLPP levels are as follows:
Physician Assistants Board Certified Pay.Officers of the Coast Guard or Coast Guard Reserve on Active Duty for Training (ADT) or active duty for another purpose, who are designated by Commandant (CG-112) as Physician Assistants are entitled to Board Certified Pay for Physician Assistants in equal monthly amounts when entitled to Basic Pay.
Monthly rates based on creditable service as a physician assistant:
Less than 10 years
10 years or more but less than 12 years
12 years or more but less than 14 years
14 years or more but less than 18 years
18 or more years
Reserve High Priority Unit Pay. Per ALCOAST 232/12 (Para. 10), High Priority Unit Pay is $30 per IDT drill for enlisted reservists assigned to a PSU or a MSRON.
Responsibility Pay. Responsibility Pay is authorized for commanding officers of Coast Guard vessels. Responsibility Pay is paid at the following monthly rates:
Note: On 1 January 2012 Hostile Fire/Imminent DangerPay changed from a monthly entitlement to a prorated day-for-day entitlement. Members who performed qualifying service in designated areas prior to this change are entitled to the full monthly amount, $225, for service during any part of a month (i.e. 1 day in a designated area = $225). Members who perform qualifying service for less than a full month, on after 1 January 2012, will receive a daily prorated amount (i.e. 1 day in a designated area = $7.50).
For an officer (O-1 and above), the amount of the maximum Combat Tax Exclusion in effect for a qualifying month equals the sum of the highest rate of enlisted basic pay payable and the amount of hostile fire/imminent danger pay actually payable to the officer for the qualifying month ($225.00).
FICA: For 2013, the wage base for withholding social security
(old age, survivors, and disability insurance) is $113,700.
There is no wage base limit for Medicare (hospital
insurance). For social security, the tax rate is 6.2%
each for employers and employees. For Medicare, the
rate is 1.45% each for employers and employees.
Note: The Social Security Rate increased from 4.2% to 6.2% efective January 1, 2013.