Captain & GS-15
A captain moves ahead.
In the selected 2027 model, the captain exceeds the GS-15 by $1,427 per year. The general civilian pay adjustment remains zero. Cash-only results differ.
2027 selected model
Captain ahead per year on this basis. Projected values under the August 26 pay plan.
Military tax-equivalent value less Social Security; civilian salary less 4.4% FERS and Social Security. This selected model is not take-home pay or a full benefits valuation.
MethodologyProfiles, assumptions, and calculation
O-3 over six years of service, with-dependents housing allowance at Hill AFB, Utah; GS-15 step 1, Rest of U.S. locality. The model uses a 22% federal income-tax gross-up on housing and subsistence allowances. The selected civilian deduction assumes a 4.4% FERS contribution. Both sides deduct 6.2% Social Security on covered pay.
| Annual component | Captain | GS-15 |
|---|---|---|
| Basic pay / gross salary | $98,415 | $147,945 |
| Housing allowance | $28,332 | No separate allowance |
| Subsistence allowance | $3,942 | No separate allowance |
| Modeled tax advantage | $9,103 | $0 |
| Selected FERS deduction | $0 | −$6,510 |
| Selected Social Security deduction | −$6,102 | −$9,173 |
| Comparison value | $133,690 | $132,263 |
2027 applies the pay plan's 6% O-3 basic-pay adjustment and unchanged civilian schedule. Housing and subsistence allowances remain at their 2026 values for this projection. The model excludes Medicare, individual income taxes, health-benefit values, pension accruals, bonuses, special pays, and differences in service obligations. Rounded components may differ by $1 from the rounded total.
Calculation inputs · Military source series · Civilian source series
The crossover appears in the selected 2027 model. Cash and tax-equivalent views leave the GS-15 ahead. The model does not establish equivalent duties or total lifetime compensation.
The experience question
The problem with experience
Consider a 30-year-old captain and a GS-15 with 30 years of experience. One is described in terms of potential; the other can explain why the last three attempts at the current proposal failed. Only one of these is likely to be welcomed at the briefing.
The captain must contribute more, since the selected compensation model assigns the captain greater value. Requiring a separate measure of contribution would mean doing the assessment twice.
Illustrative editorial scenario. Age and career length are not inputs to the pay calculation above. Its civilian profile is GS-15 step 1, not a modeled 30-year career. Pay is not a measure of productivity.
Actual data · 2001–2026
The distance did not close by accident.
Greater growth in captain cash compensation relative to GS-15 gross salary.
Holding profiles fixed isolates changes in the selected pay structures. It does not model an individual career or prove that the original relationship was equitable.
View annual chart values
| Year | Captain cash | GS-15 gross |
|---|---|---|
| 2001 | 100.00 | 100.00 |
| 2002 | 105.06 | 104.52 |
| 2003 | 109.42 | 108.74 |
| 2004 | 113.65 | 112.98 |
| 2005 | 119.53 | 116.66 |
| 2006 | 123.77 | 119.96 |
| 2007 | 125.49 | 122.13 |
| 2008 | 132.51 | 125.78 |
| 2009 | 140.37 | 130.21 |
| 2010 | 141.43 | 132.51 |
| 2011 | 145.43 | 132.51 |
| 2012 | 148.84 | 132.51 |
| 2013 | 150.49 | 132.51 |
| 2014 | 152.81 | 133.83 |
| 2015 | 151.82 | 135.17 |
| 2016 | 154.82 | 136.75 |
| 2017 | 158.34 | 138.97 |
| 2018 | 163.39 | 141.30 |
| 2019 | 167.39 | 143.65 |
| 2020 | 172.09 | 147.74 |
| 2021 | 179.06 | 149.22 |
| 2022 | 185.32 | 152.83 |
| 2023 | 196.94 | 159.51 |
| 2024 | 207.95 | 167.46 |
| 2025 | 216.64 | 170.66 |
| 2026 | 223.32 | 172.37 |
Understanding this comparison.
Does this mean every captain earns more than every GS-15?
No. The crossover concerns the stated 2027 profile and selected adjustments. In the cash comparison, the GS-15 remains ahead. Different steps, service years, locations, tax circumstances, and retirement coverage can change the result. The three comparison views make those differences visible.
Are the two jobs being treated as equivalent?
No. Military service brings distinct obligations, risks, mobility requirements, and benefits. A GS grade does not establish a military-rank equivalent. This comparison examines how the compensation relationship between two fixed profiles has changed.
Why recognize the tax treatment of military allowances?
Housing and subsistence allowances provide value that a taxable paycheck does not reproduce dollar for dollar. The model applies a stated 22% federal gross-up. It is an estimate, not an individual tax return. The cash view removes it entirely. Official military compensation definition.
What does the civilian retirement deduction represent?
The selected view uses the 4.4% FERS contribution rate applicable to the modeled coverage category. Many established employees contribute at a different rate. The deduction is not a judgment about the value of the pension. Cash and tax-equivalent views leave civilian salary undeducted.
Is the 2027 comparison final?
The August 26 presidential pay plan supplies the basic-pay adjustments used here. The annual comparison remains projected because 2027 housing and subsistence rates and other circumstances may change. Final pay tables or subsequent action can require an update. Presidential pay plan, pp. 1–2.