What is the purpose of the Deductions section on the LES?

• A. To list all earned overtime pay.
• B. To show all withholdings and allotments from gross pay (taxes, insurance, retirement, etc.).
• C. To display travel reimbursements.
• D. To show leave balances.

Answer: (B)

The Deductions section shows everything taken out of gross pay to get your net pay. It lists all withholdings and allotments, such as taxes (federal, state, Social Security, Medicare), insurance premiums, retirement contributions, and any voluntary deductions you’ve arranged. These amounts reduce what you actually receive.

Items like overtime pay or other earnings appear under the earnings section, not deductions. Travel reimbursements are typically shown as reimbursements, not deductions. Leave balances are a separate area that shows how much leave you have available, not money taken out.

So this section is about the money deducted from gross pay for taxes, insurance, retirement, and other withholdings.