Whether an officer stays in the Army for only the few years of the initial service obligation, or for a full career, there are many benefits to be enjoyed. The Army offers a competitive starting salary for new college graduates. The current annual compensation for a new Second Lieutenant is approximately $33,600 and increases to over $55,100 in four years. Depending on the duty assignment of the officer, additional income may be received. Pay increases are given with promotion and at certain time-in-service steps. In addition to competitive pay, the Army offers excellent benefits. These benefits include health care, thirty days paid vacation, retirement after 20 years, legal assistance, shopping facilities, recreation programs and facilities, etc. The Army offers early career responsibility at levels substantially above that given to individuals entering virtually any other non-military occupation. Promotion and advancement of officers is a function of merit (how well the officer performs), not of gender, race, etc. When an officer decides to enter the civilian work force, he or she will possess skills and experience that are highly sought by civilian corporations.