Which of the following is NOT included in the gross earnings calculation?

The gross earnings calculation comprises all types of compensation that an employee receives for their work, which typically includes the base salary, overtime pay, and bonuses. Federal income tax withholding, however, is not included in this calculation as it represents a deduction from the gross earnings rather than an addition to it.

To break it down further, gross earnings are calculated before any deductions such as taxes, insurance, or retirement contributions. This amount reflects the total compensation earned, which forms the basis for determining the net pay after various withholdings are taken into account. Therefore, federal income tax withholding is not considered a part of gross earnings since it does not constitute payment for labor performed, but rather an obligation that reduces the employee's take-home pay.