Service members designated with Captive, Missing, or Missing in Action (MIA) status are entitled to receive the pay and allowances to which entitled when the status began or to which the service members later become entitled.

Retired Service members are not eligible for Captive/POW/MIA entitlements; however, Retirees recalled to active duty have the same entitlements as other service members on active duty. Captive/POW/MIA status is designated to service members on active duty who are determined to be Prisoners of war, Missing, Missing in Action, interned in a foreign country, captured, beleaguered or besieged by a hostile force, or detained in a foreign country.

VA American Former Prisoners of War website:
https://www.benefits.va.gov/persona/veteran-pow.asp

VA POW Fact Sheet:
https://www.benefits.va.gov/BENEFITS/factsheets/serviceconnected/formerpow.pdf

DoD 7000.14-R DoD Financial Management Regulation - Volume 7A: Military Pay Policy - Active Duty and Reserve Pay Chapters 24, 35, 36, 37 and 44:
https://comptroller.defense.gov/Portals/45/documents/fmr/Volume_07a.pdf