Below age 59-1/2, earnings are subject to income tax and a 10% penalty.
To withdraw earnings without penalty, you need to be over age 59-1/2. To withdraw earnings without income tax, you need to be over age 59-1/2 and it must be 5 years since you opened your first Roth IRA (the Roth 403b does not start this clock running, since a 403b and IRA are governed by different sections of the tax law.)
