The main factor in determining restrictions on wage garnishment comes down to an employees “disposable earnings.” Disposable earnings are the amount left legally after required documents are made. These deductions include, but are not limited to federal, state, and local tax as well as the employee’s share of State Unemployment Insurance and Social Security. These also include withholdings for employee retirement systems required by law. However, there are some deductions that are not subtracted from gross earnings. These include union dues, purchases of savings bonds, voluntary wage assignments, health and life insurance, retirement plan contributors and payments to employers for payroll advances.