Which of the following is NOT typically included in Gross Earnings?

Gross earnings refer to the total income earned by an employee before any deductions are made, such as taxes and benefits. This amount typically includes base salary or hourly pay, overtime pay, bonuses, commissions, and other forms of compensation that are directly tied to an employee’s labor during a specific period.

Health benefits, however, do not fall under gross earnings. They are considered supplementary compensation provided by an employer to cover health care costs and are not treated as direct earnings. Therefore, while health benefits are an essential part of an employee's total compensation package, they do not contribute to gross earnings as they do not represent direct payments made to the employee.

In contrast, birthday bonuses, stock options, and overtime pay are all forms of compensation that directly increase an employee’s earnings for their work, thereby contributing to gross earnings.