Allowances and additional payments remain a targeted feature of reward

Payments made in recognition of working conditions, additional responsibilities, skills and travel continue to form a small but important part of many employers’ reward packages, according to IDR’s latest survey of miscellaneous allowances and additional payments. The research, conducted between December 2025 and January 2026, gathered evidence from organisations across a wide range of sectors and workforce sizes, and highlights how allowances are typically used to address specific operational needs rather than to provide broad-based supplements to pay.

First aid allowances remain the most common safety-related payment

First aider allowances continue to be the most widely reported form of health and safety-related additional payment. These are typically modest, ongoing for the duration of qualification, and intended to recognise the additional responsibility carried alongside an employee’s substantive role.

By contrast, allowances for mental health first aiders and fire marshal or evacuation coordinator roles are much less common. Where such payments exist, they are often aligned in value with first aid allowances.

Limited use of allowances for working conditions

Allowances linked to unpleasant, physically demanding or higher-risk working environments remain relatively rare. Only a small number of employers report paying specific allowances for ‘dirty work’ or working at height, and standalone payments for cold, damp, dark or adverse outdoor conditions are largely confined to specific sectors, such as retail and distribution.

This pattern suggests that most organisations prefer to address challenging working environments through job design, equipment provision and health and safety controls, rather than through additional allowances.

Away-from-home allowances are used selectively

Some employers provide allowances where roles require overnight stays or regular work away from home, most commonly on a per-night basis. More specialist disturbance or displacement allowances tend to be targeted at particular groups, such as employees on long-term secondments, offshore work or deployment to higher-risk locations.

Meal or subsistence allowances are reported by relatively few organisations, indicating that reimbursement of expenses actually incurred for meals when travelling for work remains the dominant approach.

Acting-up and additional responsibility allowances are well established

Allowances recognising acting-up, deputising or additional responsibilities are a well-established practice. Employers use a range of approaches, including paying the full salary of the higher role, the difference between grades, or a percentage uplift to basic pay, usually on a temporary basis.

Targeted allowances for additional skills – such as language capability, training or specialist operational duties – are also used, though these payments are generally modest and closely linked to business need and eligibility criteria.

Homeworking and uniform allowances remain uncommon

Homeworking allowances continue to be relatively uncommon and, where paid, are usually modest contributions towards household running costs rather than full reimbursement.

Similarly, standalone allowances for uniforms, PPE or equipment are rare, with most employers reporting that required items are provided directly by the organisation.

About the report

These findings are drawn from IDR’s Allowances and Additional Payments report, based on information from 55 organisations. The full report contains detailed analysis, tables and a comprehensive directory of employer examples to support benchmarking and policy review.

The full report is available to purchase for £199, with a 10% discount for IDR subscribers and survey participants.