Our mission is to provide unmatched customer service to retired instructors and school districts regarding Department of the Army reimbursement.
Information on the minimum payment of instructors (MIP).
This is a reminder: All JROTC cost share instructors and DAI office personnel must submit DD Form 2767 (Annual Pay and Data Verification Form) and DD Form 2754 (Entitlement Calculation Payment Verification Worksheet) with supporting documentation to USACC JROTC Management via JROTC -And. Command and Information Management System (JCIMS) no later than April 30, 2023 for the start of a new contract year each year beginning with the 23/24 school year.
Failure to submit the DD2767 and/or annual DD2754 will result in suspension of payment and will resume when documentation is received. Back pay will not be approved; see OPORD:
USACC OPORD 22-11-013-DD
FRAGORD 1 a USACC OPORD 22-11-013-DD
MIP is the difference between official retirement pay, as reported by the Defense Finance and Accounting Service (DFAS), and the active duty pay and allowances (excluding hazardous duty and special pay) that a JROTC instructor would receive if ordered to active duty duty.
Basic pay is calculated based on your retirement grade/rank found in the pensioner pay system. If you are promoted and cannot complete the required time in the grade/rank, then the basic pay is calculated at the lower grade/rank.
To calculate your monthly clothing allowance, use the annual rate divided by twelve.
Active duty pay and allowances are based on the DFAS military pay tables for the current year and include the following:
- Basic payment
- Basic housing subsidy
- Living expenses allowance (if applicable)
- Abroad housing allowance (if applicable)
- Allowance for living expenses abroad (if applicable)
- Clothing maintenance fee (registered only)
- Basic maintenance allowance
Instructor Minimum Wage (MIP) estimation calculator.
| Enter your active salary | ||
|---|---|---|
| Basic salary: |  | |
| BAH (using the school's postal code): | | |
| LOW: | | |
| Clothing (only registered): | | |
| COLA (CONUS/OCONUS): | | |
| OHA: | | |
| DFAS Pay Tables and DTMO Calculators |  | |
| Enter your gross pension | ||
|---|---|---|
| Used tocalculation purposessolo! | ||
| cost sharing | ||
|---|---|---|
| School share in costs: | ||
| Share of military expenses: | ||
| The military reimburses the school. | ||
| Full pay for active duty: | ||
|---|---|---|
| – Your pension: | ||
| = Minimum instructor payment (MIP): |
| Calculated pension for gray zone reservists | ||
|---|---|---|
| Basic salary (for the year of your work as an instructor): | | |
| BAH (using the school's postal code): | | |
| LOW: | | |
| Clothing (only registered): | | |
| COLA (CONUS/OCONUS): | | |
| OHA: | | |
| DFAS Pay Tables and DTMO Calculators | | |
| The gray area of retirement | ||
|---|---|---|
| This issimulatedpension forcalculationfor purposes only | ||
| Basic salary (your retirement year) | ||
| Years of service: | ||
| Retirement month: | ||
| Year of retirement: | ||
| Simulated payment of pensioners: | ||
| cost sharing | ||
|---|---|---|
| School share in costs: | ||
| Share of military expenses: | ||
| The military reimburses the school. | ||
| Pensioner's salary from the gray zone: | ||
|---|---|---|
| – Your simulated pension: | ||
| = Minimum instructor payment (MIP): |
Responsibilities of the school district
School districts employing JROTC instructorsMUST PAY MIP, and guarantee a contract for 10, 11 or 12 months. The army reimburses the school for half of the calculated MIP. The total amount paid by the school is taxable income. Changes in length of service and salaries for retirees affect the minimum wage.
Many schools choose to pay more than MIP and are encouraged to adjust instructor pay based on individual qualifications and experience. The Army will reimburse school districts only for the period of employment specified in the contract and will not reimburse the school for instructors' wages if they are employed on severance leave. The benefit will start from the date of retirement. The length of the contract and the amount paid above the MIP is a matter of negotiation between the applicant and the school.
ALL schools and school districts must have a Point of Contact (POC) on file for JROTC HQ to release salary information. POCs are appointed by letter on district letterhead and must be signed by the designated supervisor or other equivalent. No named person can sign the memorandum.
The JROTC headquarters must have a current DD Form 2754 and DD Form 2767 for active instructors. To view the form instructions and download them, click here. The Annual Payment Receipt (DD2767) must be submitted to the POC duty brigade 30 days before the start of the next school year. For example, if the next school year starts on July 1st, we expect the DD2767 for the next school to be submitted by June 1st at the latest. If you do not appear on time, cost sharing may be suspended until the DD 2767 is received.
For everythingnew employees, school districts must submit an employment application using forms DD2767 and DD2754 with documentation of dependents (marriage certificate, birth certificate, etc.). Please note that instructors are responsible for completing and signing Forms DD2767 and DD2754 and providing all related documentation. The school official must also review and sign the DD2767 form. FortransmittingAs an instructor, the school district must submit forms DD2767, DD2754 and request a transfer. When an instructor retires or resigns, the school district must submit a resignation letter or letter with an effective date. All documentation must be submitted through the school district's service department 30 days prior to the effective date of the promotion.Submission of documentation after the effective date may delay and/or cause loss of reimbursement.
MIPcommunicated through official employment or transfer letters that are delivered after the instructor's MIP is calculated. MIPs are used to place instructors on the school district's payroll. It is imperative that your school districts pay close attention to the first JROTC EFT statement for a true MIP. Although MIPs are generally calculated to the nearest cent, the actual MIP may change due to updated information between the time of the MIP request and the actual MIP processing.
Days off, JCLC
All license days billed to the instructor are non-refundable. A reminder with instructor names and leave dates must be provided to school districts serving the POC detachment. A reminder to the JCLC is required for all instructors with a 10 or 11 month contract and must include the names and dates of the JCLC instructor and must be provided to school districts serving the POC squad.
Cost share compensation
Because our process is a reimbursement process, cost share reimbursements and JROTC EFT statements are processed and mailed by the 10th day of the following pay month. For example, a return for January will not be electronically transmitted until February. Please note that, subject to extenuating circumstances, refunds and EFT statements may be transferred after the 10th of the following month.
JROTC IM is aware that most school districts pay instructors salaries in a different manner, including updating the MIP when the MIP changes. JROTC IM policy is to allow school districts to correct any MIP discrepancies at the end of the school year. However, JROTC IM encourages school districts to adjust the MIP when notified, via JROTC EFT statements. If the total annual MIP is not met by the end of the school year, the JROTC IM may forfeit the difference to the district, place the JROTC program on probation, and if continued, recommend termination.
IPM changes
The MIP can change several times in a calendar year and can increase OR decrease based on a change in entitlement. The first change usually occurs on January 1 and affects base pay, BAH, COLA (if applicable) and BAS. The second change usually occurs on October 1st and affects the CMA for newbies only. The third change usually occurs on December 1st and affects pensioners' pay. Note that changes in pensioners' pay (usually increases) will cause the MIP to decrease, as the pensioner's gross pay is deducted from general entitlements. Additional changes include increasing the longevity of basic pay. Longevity increases every even number of years for all instructors. Note that longevity increases are limited to a specific year for all instructors.
For newly hired instructors only
- DD Form 2767 Annual Salary and Information Certificate for Junior Reserve Officers' Training Corps (JROTC) Instructors
- DD Form 2754 Junior Reserve Officer Training (JROTC) Instructor Salary Certification Worksheet for Entitlement Calculation
Responsibilities of the instructor
It is the responsibility of all instructors to provide accurate information and documentation to their school district, POC detachment, and JROTC IM in a timely manner. All changes in status (personal and dependent) must be communicated through all channels to ensure proper MIP/reimbursement and overall management of the JROTC program.
Filing documentation and/or notification after the fact may delay and/or cause loss of reimbursement and/or teaching certification.
Instructor salary overviewProof of payment can be requested from school districts. Instructor salaries will be revised only during the last TWO school years. For an accurate review, JROTC IM requires ALL pay stubs or pay stubs from the school district for the time requested. JROTC IM will not conduct a review until all required documentation is received. The JROTC IM policy helps instructors receive 100% of the MIP, which is a cost share and MUST be paid by the school district. JROTC IM requests that instructors attempt to resolve pay disparities at the lowest possible level.