Incentive Pay Incentive pay is pay you receive for certain types of duty.  These  types  of  duty  are  usually  considered hazardous.  Therefore,  incentive  pay  is  sometimes referred to as  hazardous duty pay. Duty for which you may  receive  incentive  pay  includes  aviation  duty, submarine  duty,  parachute  duty,  flight  deck  duty, demolition duty, and experimental stress duty. You receive incentive pay based on the following guidelines: You may receive a maximum of two incentive pays if you meet the requirements for more than one. You may not receive incentive pay if you receive special  pay  for  diving  duty.  (Special  pay  is covered next.) You receive the same basic rate of pay for all types  of  incentive  pay  with  the  exception  of aviation duty and submarine duty pay, which vary according to your paygrade and longevity. Special Pay Special pay is pay for special circumstances, such as reenlistment or a particular type of duty. Duty for which you may receive special pay includes foreign duty, sea duty, medical duty, special assignment duty, hostile fire duty, and diving duty. You may also receive special pay in the form of a selective reenlistment bonus (SRB). ALLOWANCES An allowance is money used to reimburse you (pay you back) for expenses necessary for you to perform your  job.  Because  they  are  reimbursements  for expenses, allowances are not taxable as income. You receive  allowances  for  expenses,  such  as  clothing, quarters, and food. You may also receive allowances for various other expenses. Clothing Allowance Enlisted members of the Navy, including Naval Reservists on extended active duty, normally receive an initial  allowance  for  uniforms.  You  may  receive  a clothing allowance by two methods. 1.  You may receive a reimbursement of cash for your purchases of the uniforms and uniform accessories required for your paygrade. 2.  You may receive issues of clothing equal to the cash value of your allowance. Following an initial 6-month active-duty period, you  are  entitled  to  receive  an  annual  clothing m a i n t e n a n c e  a l l owa n c e .  T h e  p u r p o s e  o f  t h e maintenance allowance is to provide you with cash for the purchase of replacement clothing or for the repair of clothing. Basic Allowance for Subsistence Entitlement to a basic allowance for subsistence (BAS) depends on your status and the availability of a government mess. Enlisted members are entitled to a daily ration in kind. Each enlisted member receives a daily ration in kind in the form of three meals a day in a government mess. An enlisted member may receive a daily subsistence allowance for each day a government mess is not available or not used. Normally,  entitlement  to  BAS  depends  on  the conditions at your permanent duty station. If the station doesn’t have a government mess, you are entitled to BAS. If the station has a government mess but you are authorized  to  mess  separately,  you  are  entitled  to separate rations (RATS SEP). When authorized BAS, you receive the applicable rate for each calendar day of the month for which you don’t receive a ration in kind. If  you  are  authorized  to  mess  separately,  are receiving RATS SEP, and your duties prevent you from purchasing certain meals in a government mess, you are entitled to a supplemental BAS. Basic Allowance for Quarters The purpose of basic allowance for quarters (BAQ) is to help you pay the cost of suitable living quarters when  government  quarters  are  unavailable  or  not assigned.  Entitlement  to  BAQ  depends  on  your paygrade, whether you have dependents, and whether you and your dependents have been assigned quarters. The  receipt  of  BAQ  involves  many  restrictions  and conditions of entitlement. 17-2 Student Notes: