British Army Payslip Explained.
Military payslips are notoriously complex. We decode JPA, X-Factor pay, CILOCT deductions, and operational allowances for regular and reserve personnel.
Check your MoD take-home pay
Your Pay Details
Take-Home Pay
£2,453.49
per month
Where your money goes
Line-by-line breakdown — 2026/27
✅ Tax Code: 1257L
Standard code. You receive the full £12,570 personal allowance — the first £12,570 you earn this year is tax-free. This is correct for most UK employees with one job and no untaxed income.
💼 Your employer also pays NI: On top of your £156.16 deduction, your employer pays their own separate NI contribution (13.8% above the Secondary Threshold of £9,100/yr). This does not come out of your pay.
How to View Your Payslip (JPA)
All armed forces personnel use the Joint Personnel Administration (JPA) system to view their pay.
- Log on to an MoD computer terminal (DII/MODNET).
- Open the JPA Portal.
- Navigate to the Self-Service Employee section.
- Click on View Payslip. You can print it directly from the terminal.
- If you are away from camp, you can access JPA via the Defence Gateway if you have set up secure remote access.
Common Military Payslip Items
X-Factor
X-Factor is a percentage addition (currently 14.5% for regulars) added to your basic pay. It compensates for the restrictions of military life, such as the inability to strike, separation from family, and danger. It is fully taxable.
SLA / SFA Deductions
If you live in Single Living Accommodation (the block) or Service Family Accommodation (married quarters), your rent is deducted directly from your payslip before you receive your net pay.
CILOCT
Contribution in Lieu of Council Tax. Because military personnel move frequently and live in MoD housing, you pay a flat CILOCT rate directly from your payslip instead of dealing with the local council.
LSSA (Longer Separation Allowance)
If you are deployed or on exercise away from your base for more than 7 days, you accrue LSSA. This is paid at different tiers depending on how many days you have spent away during your career. It is typically tax-free.
Frequently Asked Questions
How do I access my Army payslip on JPA?
You can view your military payslip via the Joint Personnel Administration (JPA) portal. This must be accessed via a secure MoD terminal (like on camp) or through the Defence Gateway if you have it set up for remote access.
What is X-Factor on my Army payslip?
X-Factor is an addition to your basic military pay (currently 14.5% for regular personnel). It is designed to compensate for the unique disadvantages of military life, such as danger, turbulence, and being unable to join a trade union. It is fully taxable.
What does CILOCT mean?
CILOCT stands for Council Tax Contribution in Lieu of Council Tax. If you live in Single Living Accommodation (SLA) or Service Family Accommodation (SFA), the MoD deducts this from your pay instead of you paying your local council directly.
Why is food deducted from my payslip?
If you live in SLA and eat at the cookhouse on a 'Pay As You Dine' (PAYD) core meal plan, your food charge will be automatically deducted from your monthly pay. This shows up as a deduction alongside your accommodation charges.
Are deployment allowances tax-free?
Most operational deployment allowances, such as LSSA (Longer Separation Allowance) and Operational Allowance, are completely tax-free. They will appear on your payslip but will not increase your Income Tax or National Insurance contributions.