To calculate disposable earnings, which of the following is subtracted from total earnings?

Disposable earnings are essentially the portion of an employee's earnings that can be taken home after all necessary deductions are made. These deductions typically include those mandated by law, which can encompass federal and state taxes, Social Security contributions, Medicare, and any other legally required withholdings.

The reason why only the deductions required by law are subtracted from total earnings to determine disposable earnings lies in the nature of these deductions. They are designed to comply with federal and state regulations, and employees do not have a choice in whether or not to have these amounts withheld. Thus, the calculation for disposable earnings focuses on these compulsory deductions, as they impact the net pay the employee ultimately receives.

In contrast, active deductions such as union dues or life insurance premiums are not necessarily mandated by law. While they may be standard or common deductions, their inclusion in the calculation can vary by employer and employee choices. Therefore, they do not form part of the fundamental calculation of disposable earnings, which is primarily about the legally required deductions that all employees must adhere to.