Which of the following would NOT be included in the entitlements section of a Leave and Earnings Statement?

The entitlements section of a Leave and Earnings Statement (LES) provides a detailed summary of the compensation an employee is entitled to receive for their service. This includes various forms of pay such as base pay, overtime pay, and bonuses.

Base pay is a fundamental component of an employee's salary, reflecting the standard amount earned for their position. Overtime pay, which is additional compensation for hours worked beyond the standard workweek, is also categorized within entitlements as it directly relates to the remuneration for hours worked. Similarly, bonuses, which may be awarded for exceptional performance or as part of incentive programs, are included as part of the total compensation an employee receives.

Loan repayments, on the other hand, do not fall under the entitlements section because they represent a deduction from pay rather than income or compensation. They are amounts that the employee owes and is required to pay back, thus they do not constitute earnings or additional compensation. Understanding this distinction helps clarify why loan repayments are not included in the entitlements section of the LES.