From the Summary: "This report provides basic information on congressional salaries and allowances. First, the report briefly summarizes the current salary of Members of Congress; limits or prohibitions on their outside earned income, honoraria, and tax deductions; options for life and health insurance; and retirement benefits. Second, the report provides information on allowances available to Representatives and Senators to support them in their official and representational duties. These allowances cover official office expenses, including staff, mail, travel between a Member's district or state and Washington, DC, equipment, and other goods and services. Although the House and Senate allowances are structured differently, both are determined by formulas based on variables from the district or state (e.g., distance from Washington, DC). Third, the report lists the salaries of Members, House and Senate officers and officials, and salary limits for staff of committees and Member offices."
CRS Report for Congress, RL30064
Congressional Research Service: https://crsreports.congress.gov/