How are Imminent Danger Pay (IDP) and Hazardous Duty Pay (HDP) typically reflected on the LES?

• A. They are deductions from base pay.
• B. They are additional entitlements added to gross pay and taxed accordingly.
• C. They are paid separately outside the LES.
• D. They are credits to reduce taxes.

Answer: (B)

Imminent Danger Pay and Hazardous Duty Pay are additional pay entitlements that increase your earnings. On the LES, they appear as part of gross pay, not as deductions, and they’re taxed like other earnings. They’re not paid separately outside the LES and they aren’t tax credits to reduce taxes. So the correct idea is that these pays are added to gross pay and taxed accordingly.