Instructor Pay

Our mission is to provide unprecedented customer service to retired instructors and school districts pertaining to cost shared reimbursement from the Department of the Army.

Minimum Instructor Pay (MIP) information

This is a reminder: All cost-shared JROTC Instructors and DAI Office personnel must submit DD Form 2767 (Annual Certification of Pay and Data Form) and DD Form 2754 (Pay Certification Worksheet for Entitlement Computation) with supporting documentation to USACC JROTC Directorate via JROTC Command and Information Management System (JCIMS) NLT 30 April 2023 for the start of the new contract year on an annual basis beginning SY 23/24.

Failure to submit annual DD2767 and/or DD2754 will cause pay to be suspended and will resume when documentation is received. Retroactive pay will not be authorized; see OPORD:

USACC OPORD 22-11-013-DD

MIP is the difference between official retired pay, reported by the Defense Finance and Accounting Service (DFAS), and the active duty pay and allowances (excluding hazardous duty and special pays) that a JROTC instructor would receive if ordered to active duty.

Base pay is computed of your retired Grade/Rank that is in the retired pay system.  If Promoted and unable to fulfill the required time in Grade/Rank then base pay is computed at the lower Grade/Rank.

To calculate the monthly enlisted clothing allowance, use the yearly rate divided by twelve.

Active duty Pay and Allowances are based on DFAS current year Military Pay Tables and include the following:

  • Basic Pay
  • Basic Allowance for Housing
  • Cost of Living Allowance (if applicable)
  • Overseas Housing Allowance (if applicable)
  • Overseas Cost of Living Allowance (if applicable)
  • Clothing Maintenance Allowance (enlisted only)
  • Basic Allowance for Subsistence

Minimum Instructor Pay (MIP) Estimation Calculator

Enter Your Active Duty Pay
Base Pay: DFAS Pay Tables
BAH (using zip code from the school): BAH Tables
BAS: BAS Tables
Clothing (enlisted only): Clothing Allowance Tables
OHA: OHA Tables
DFAS Pay Tables and DTMO Calculators Arrow
Enter Your Gross Retirement Pay
Used for calculation purposes only! 
School’s Cost-Share:
Army’s Cost-Share:
The Army reimburses the school.    
Total Active Duty Pay:
– Your Retirement Pay:
= Minimum Instructor Pay (MIP):
Gray Area Reservist Calculated Retirement Pay
Base Pay (for the year of your employment as an Instructor): DFAS Pay Tables
BAH (using zip code from the school): BAH Tables
BAS: BAS Tables
Clothing (enlisted only): Clothing Allowance Tables
OHA: OHA Tables
DFAS Pay Tables and DTMO Calculators Arrow
Gray Area Retirement Pay
This is simulated retirement pay for calculation purposes only
Base Pay (the year of your retirement)
Years of Service:
Retirement Month:
Retirement Year:
Simulated Retired Pay:
School’s Cost-Share:
Army’s Cost-Share:
The Army reimburses the school.    
Gray Area Retired Pay:
– Your Simulated Retirement:
= Minimum Instructor Pay (MIP):

School District Responsibilities

School districts employing JROTC instructors MUST PAY the MIP, and guarantee a 10, 11 or 12 month contract. The Army reimburses the school one half of the calculated MIP. The total amount paid by the school is taxable income. Changes in active duty and retired pay affect the minimum pay.

Many schools elect to pay more than MIP, and are encouraged to adjust instructor pay based upon the individual’s qualifications and experience. The Army will reimburse the school districts only for the period of employment specified in the contract and will not reimburse the school for any instructor’s pay if they are employed while on terminal leave. Reimbursement will start on the effective date of retirement. The length of the contract and amount paid above MIP are a matter of negotiation between the applicant and the school.

ALL schools and school districts must have a point of contact (POC) on file in order for JROTC HQ to release salary information. POC are appointed via memorandum on district letterhead and must be signed by the appointees’ supervisor or equivalent. No person being appointed can sign the memo.

JROTC HQ must have current DD form 2754 and DD form 2767 on working instructors, to view form instructions and download the forms, click here. Annual pay recertification (DD2767) must be submitted to the servicing brigade POC 30 days before start of the next school year. For example, if the next school year begins on July 1, we expect the DD2767 for the next school to be submitted NLT June 1. If not submitted in a timely manner, cost share may be stopped until receipt of DD Form 2767 is received.

For all new hires, school districts must submit a request for hire with forms DD2767 and DD2754 with dependent documentation (marriage certificate, birth certificates, etc.). Note that Instructors are responsible for the filling out and signing of forms DD2767 and DD2754 and to provide dependent documentation. A school authority must also review and sign form DD2767. For transferring an instructor, the school district must submit forms DD2767, DD2754 and request to transfer. When and instructor retires or resigns, the school district must submit a memo or resignation letter with the effective date. All documentation must be sent through the school districts servicing brigade 30 days in advance of effective date of action. Submitting documentation after the effective date may delay and/or cause loss of reimbursement.

MIP’s are communicated via the official hire or transfer letters provided once the instructors MIP is calculated. MIP’s are used to place the Instructor on a school districts payroll. Its imperative school districts pay close attention to the first JROTC EFT Statement for the true MIP. Although MIP’s are usually calculated to the nearest penny, true MIP can change due to updated information in-between the time of the request for MIP and processing of the actual MIP.

Furlough days, JCLC

Any furlough days charged to an instructor is non reimbursable. A memo must be provided with the instructors name(s) and date(s) of furlough to the school districts servicing brigade POC. A memo for JCLC is required for all instructors on a 10 or 11 month contract and must include the instructor(s) names and dates of JCLC and submitted to the school districts servicing brigade POC.

Cost Share Reimbursement

Because our process is a reimbursement process, the cost shared reimbursements and JROTC EFT Statements are processed and mailed, respectively, by the 10th of the following month of pay. For example, January reimbursement will not be electronically transferred until February. Note, depending on mitigating circumstances, reimbursements and EFT statements may be transferred beyond the 10th of the following month.

JROTC IM is aware that most school districts pay Instructor salaries in a different manner, to include updating MIP when MIP changes. It is JROTC IM policy to allow school districts to make up any MIP discrepancies at the end of the school year. However, JROTC IM encourages school districts to adjust MIP when notified, via JROTC EFT Statements. If the total annual MIP has not been met by the end of the school year, JROTC IM may deduct the difference from the district, place the JROTC program on probation, and if continues, to recommend de-establishment.

MIP Changes

MIP can change several times a calendar year and can increase OR decrease depending on the change to the entitlement. First change usually occurs on January 1st and effects basic pay, BAH, COLA (if applicable) and BAS. Second change usually occurs on October 1st and affects CMA for enlisted only. Third change usually occurs on December 1st and affects Retired Pay. Note that changes in retired pay (usually increase) will cause the MIP to decrease since gross retired pay is deducted from the overall entitlements. Additional changes include basic pay longevity increases. Longevity increases every even number of year for all instructors. Note that longevity increases do cap at a certain year for all instructors.

For Newly Hired Instructors Only

Instructor Responsibilities

It is the responsibility of all Instructors to provide accurate information and documentation in a timely manner to your school district, brigade POC and JROTC IM. Any changes in status (personal and dependent) must be communicated through all channels to ensure proper MIP/reimbursement and overall management of the JROTC program.

Submitting documentation and/or notification after the fact may delay and/or cause loss of reimbursement and/or certification to teach.

Instructor Pay Review may be requested for verification of pay from school districts. Instructor pay reviews will only be conducted for the last TWO school years. For an accurate review, JROTC IM requires ALL pay stubs or school district payroll print outs for time requested. JROTC IM will not perform a review until all documentation requested is received. It is the policy of JROTC IM to assist instructors in receiving 100% of MIP that is cost shared and MUST be paid by the school district. JROTC IM request Instructors to try to resolve salary discrepancies at the lowest level possible.