http://www.marinecorpstimes.com/benefits/pay/online_hbml08_otherpay_seapremium/
Other Pay: Sea Pay Premium
Sailors in paygrades E-4 and below are entitled to an extra $100 a month in sea pay after serving three consecutive years on sea duty. The extra benefit is built into regular sea pay for E-5s through E-9s. Officers are entitled to the same $100 benefit at any point in their careers during which they serve more than three consecutive years at sea. The premium is in addition to career sea pay.
Sea pay premiums are taxable unless earned in a designated combat zone.
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