What Is an Allowance?
The Fair Work Ombudsman describes allowances as extra payments to employees who do certain tasks, have a particular skill they use at work, use their own tools, work in unpleasant or hazardous conditions, or incur an expense for doing their job. Common allowances are uniforms and special clothing, tools and equipment, travel, car and phone, first aid, leading hand or supervisor, and industry allowances such as those in building and construction.
Which allowances you are owed depends on the award that covers you, or on your enterprise agreement if you have one. Arrangements such as annualised wages, employment contracts and individual flexibility arrangements can change how allowances are paid, but the overall pay still has to be at least what your award would pay (Fair Work Ombudsman). The tables below show the amounts printed in the awards we cover. If your award is not listed, its pay guide has the current figures.
First aid allowance
Paid when you hold a current first aid qualification and are appointed to perform first aid duty.
| Award | Allowance | Amount | When it applies | Pay rates |
|---|---|---|---|---|
| Animal Care and Veterinary Services Award 2020MA000118 | First aid allowance | $21.93 per week | A qualified first aid attendant appointed to first aid duties (cl 16.2(b)). | Vet Nurse |
| Children's Services Award 2010MA000120 | First aid allowance | $12.65 per day | Level 1 and 2 employees required to administer first aid who hold a current first aid qualification; $1.68 an hour in out-of-school hours care (cl 15.4). | Childcare Worker |
| Cleaning Services Award 2020MA000022 | First aid allowance | $16.87 per week | If you hold a current first aid qualification and are appointed in writing to perform first aid duty (cl 17.6). | Cleaner |
| Clerks—Private Sector Award 2020MA000002 | First aid allowance | $16.79 per week | (cl 19.2(b)) | Receptionist, Bookkeeper and 1 more |
| Fitness Industry Award 2020MA000094 | First aid allowance | $3.40 per day | (cl 17.2(c)) | Personal Trainer |
| Gardening and Landscaping Services Award 2020MA000101 | First aid allowance | $22.38 per week | Holding a first aid qualification and appointed to first aid duties (cl 17.3(c)). | Landscaper |
| General Retail Industry Award 2020MA000004 | First aid allowance | $14.55 per week | (cl 19.10(b)) | Retail Worker, Retail Manager |
| Hair and Beauty Industry Award 2020MA000005 | First aid allowance | $14.55 per week | If you hold a current first aid qualification and are appointed to perform first aid duty (cl 20.3). | Hairdresser |
| Hospitality Industry (General) Award 2020MA000009 | First aid allowance | $13.43 per week | Full-time; $2.69 a day for part-time and casual staff, up to $13.43 a week (cl 26.12). | Bartender |
| Manufacturing and Associated Industries and Occupations Award 2020MA000010 | First aid allowance | $22.26 per week | (cl 30.3(b)) | Boilermaker, Welder and 1 more |
| Security Services Industry Award 2020MA000016 | First aid allowance | $7.68 per shift (max $38.19 a week) | If you hold a current Senior First Aid (Provide First Aid) certificate and the employer asks or nominates you to act as a first aider (cl 17.2). | Security Guard |
| Storage Services and Wholesale Award 2020MA000084 | First aid allowance | $16.88 per week | 1.5% of the standard rate, for employees appointed to give first aid (cl 17.2(a)(i)). | Forklift Operator |
| Vehicle Repair, Services and Retail Award 2020MA000089 | First aid allowance | $22.38 per week | If you hold a first aid qualification and are appointed to perform first aid duty (cl 18.3). | Mechanic |
Amounts as printed in each award, consolidated to 1 July 2026 and read on 23 September 2026. Clause numbers are in the “when it applies” column. Awards are reviewed each year; check the current amount in your award or pay guide.
Laundry and uniform allowances
Paid when you must launder a required uniform or special clothing, or where the employer pays an allowance instead of supplying uniforms.
| Award | Allowance | Amount | When it applies | Pay rates |
|---|---|---|---|---|
| Aged Care Award 2010MA000018 | Uniform allowance | $1.26 per shift or $6.41 per week | Only where the employer agrees to pay it instead of supplying uniforms, whichever is less (cl 15.2(b)). | Aged Care Worker |
| Animal Care and Veterinary Services Award 2020MA000118 | Laundry allowance | $6.68 per week | If you must wear a uniform and launder it yourself; the employer also covers the cost of the uniform (cl 16.4(a)). | Vet Nurse |
| Children's Services Award 2010MA000120 | Laundry allowance | $9.74 per week | If you must launder a required uniform; $1.95 a day for part-time and casual staff, or $6.14 a week where no ironing is needed (cl 15.2(b)). | Childcare Worker |
| General Retail Industry Award 2020MA000004 | Laundry of special clothing — full-time | $6.42 per week | (cl 19.3(c)(i)) | Retail Worker |
| Legal Services Award 2020MA000116 | Uniform allowance | $3.75 per week | When you must wear a special uniform the employer does not supply and launder (cl 18.3). | Paralegal |
| Pharmacy Industry Award 2020MA000012 | Laundry allowance | $6.42 per week | Full-time; $1.28 a shift for part-time and casual staff, where the laundry conditions in cl 19.5 apply (cl 19.5(b)). | Pharmacy Assistant |
Amounts as printed in each award, consolidated to 1 September 2026 and read on 23 September 2026. Clause numbers are in the “when it applies” column. Awards are reviewed each year; check the current amount in your award or pay guide.
Tool allowance
Paid when the employer requires you to provide and use your own tools or equipment.
| Award | Allowance | Amount | When it applies | Pay rates |
|---|---|---|---|---|
| Aged Care Award 2010MA000018 | Tool allowance (chefs and cooks) | $13.41 per week | Where the employer does not supply all necessary tools (cl 15.6). | Aged Care Worker |
| Building and Construction General On-site Award 2020MA000020 | Bricklayer tool allowance | $29.26 per week | All purposes, for a bricklayer or refractory bricklayer (cl 21.1(a)); included in the tables. | Bricklayer |
| Building and Construction General On-site Award 2020MA000020 | Carpenter tool allowance | $41.22 per week | All purposes, for a carpenter and/or joiner (cl 21.1(a)); included in the carpenter table. | Carpenter |
| Electrical, Electronic and Communications Contracting Award 2020MA000025 | Tool allowance | $22.31 per week | All-purpose, grade 5 and above (cl 18.3(g)); included in the table. | Electrician, Apprentice Electrician |
| Gardening and Landscaping Services Award 2020MA000101 | Tool allowance | $15.83 per week | Level 4 and 5 tradespersons unless the employer supplies all the tools; paid for all purposes, which the pay guide shows as $0.42 an hour (cl 17.2, 17.4(a)). | Landscaper |
| Hair and Beauty Industry Award 2020MA000005 | Tool allowance | $10.52 per week | If the employer requires you to provide and use your own tools, including scissors (cl 20.8(a)). | Hairdresser |
| Hospitality Industry (General) Award 2020MA000009 | Tool and equipment allowance | $2.03 per day | A cook or apprentice cook required to supply and use their own tools; up to $9.94 a week (Hospitality cl 26.5(a); the Restaurant Award pays the same). | Chef |
| Manufacturing and Associated Industries and Occupations Award 2020MA000010 | Tool allowance — tradesperson | $17.90 per week | All-purpose. Not payable where the employer provides all tools (cl 30.2(c)(iii)–(iv)). (cl 30.2(c)(ii)) | Boilermaker, Welder and 1 more |
| Vehicle Repair, Services and Retail Award 2020MA000089 | Tool allowance | $13.86 per week | Tradespeople required to provide their own hand tools (cl 19.6(a)). Apprentices get a reduced amount by year. | Mechanic |
Amounts as printed in each award, consolidated to 1 September 2026 and read on 23 September 2026. Clause numbers are in the “when it applies” column. Awards are reviewed each year; check the current amount in your award or pay guide.
Split shift and broken shift allowances
Paid when your shift is split into two or more periods with an unpaid break between them.
| Award | Allowance | Amount | When it applies | Pay rates |
|---|---|---|---|---|
| Animal Care and Veterinary Services Award 2020MA000118 | Broken shift allowance | $17.91 per shift | Ordinary hours worked in more than one shift, paid once per 24 hours (cl 16.2(a)). | Vet Nurse |
| Children's Services Award 2010MA000120 | Broken shift allowance | $21.38 per day | For each day you work two separate shifts (cl 15.1). | Childcare Worker |
| Cleaning Services Award 2020MA000022 | Broken shift allowance | $4.71 per day | Up to $23.56 a week (cl 17.2). | Cleaner |
| Fitness Industry Award 2020MA000094 | Broken shift allowance | $18.07 per day | Plus $2.15 a day for excess fares. (cl 17.2(b)) | Personal Trainer |
| Hospitality Industry (General) Award 2020MA000009 | Split shift allowance | $3.69 per day | Hospitality Award, 2 to 3 hours between shifts; $5.60 for more than 3 hours (cl 26.14). | Chef, Bartender |
| Restaurant Industry Award 2020MA000119 | Split shift allowance | $5.60 | Restaurant Award: for each separate work period of 2 hours or more on a split shift day (cl 21.3). | Barista |
| Security Services Industry Award 2020MA000016 | Broken shift allowance | $18.30 per rostered shift | For a rostered broken shift (cl 17.4). | Security Guard |
| Social, Community, Home Care and Disability Services Industry Award 2010MA000100 | Broken shift allowance | $21.81 (one break) or $28.87 (two breaks) | Per broken shift. | Disability Support Worker, Youth Worker |
Amounts as printed in each award, consolidated to 1 July 2026 and read on 23 September 2026. Clause numbers are in the “when it applies” column. Awards are reviewed each year; check the current amount in your award or pay guide.
On-call and sleepover allowances
Paid for being available to be called in outside your rostered hours, or for sleeping at the workplace.
| Award | Allowance | Amount | When it applies | Pay rates |
|---|---|---|---|---|
| Animal Care and Veterinary Services Award 2020MA000118 | On-call allowance | $56.63 per period of on-call duty | A new period starts every 24 hours of continuous on-call; active on-call work is paid at no less than the hourly rate (cl 16.3(a)). | Veterinarian |
| Animal Care and Veterinary Services Award 2020MA000118 | On-call allowance | $23.17 per 24 hours | Rostered on call between weekday shifts; $34.80 on a Saturday and $40.51 on a Sunday, public holiday or rostered day off, each per 24 hours or part (cl 16.2(c)). | Vet Nurse |
| Health Professionals and Support Services Award 2020MA000027 | On-call allowance (Monday–Saturday) | $26.34 per 24 hours | When you are required to be on call (cl 23.2(d)(i)). | Occupational Therapist, Physiotherapist and 8 more |
| Health Professionals and Support Services Award 2020MA000027 | On-call allowance (Sunday or public holiday) | $52.56 per 24 hours | Cl 23.2(d)(ii). | Occupational Therapist, Physiotherapist and 8 more |
| Medical Practitioners Award 2020MA000031 | On-call allowance | 10% of the daily rate | Per day on call, doctors other than senior doctors (cl 20.3(a)). | Doctor |
| Medical Practitioners Award 2020MA000031 | Sleepover allowance (doctors in training) | $103.96 per sleepover | Includes up to one hour of work; more than 5 call-outs makes the whole period active duty (cl 20.5). | Doctor |
| Social, Community, Home Care and Disability Services Industry Award 2010MA000100 | Sleepover allowance | $62.87 per sleepover | 4.9% of the standard rate (cl 25.7(d)). | Disability Support Worker, Youth Worker |
Amounts as printed in each award, consolidated to 1 July 2026 and read on 23 September 2026. Clause numbers are in the “when it applies” column. Awards are reviewed each year; check the current amount in your award or pay guide.
How Allowances Show Up on Your Payslip and in Your Tax
A payslip should list each allowance as its own line within your gross pay, so you can check it against the table above. Most allowances are part of gross pay and are taxed like wages. Some, such as a travel allowance within the ATO’s reasonable amount or a cents per kilometre car allowance, can be shown separately. Annual leave is paid at your base rate, which does not include allowances unless your award says so (annual leave calculator).
For example, a weekly first aid allowance of $16.79 (the Clerks Award) adds about $873 a year to gross pay. For someone on $70,000 that extra income is taxed at the marginal rate: $279 of tax and Medicare, leaving $594 (see marginal tax rates). Your net pay rises by less than the allowance.
Checking You Are Paid the Right Amount
- Find your award or agreement. The award rates page links each award we cover, and the Fair Work Ombudsman’s Pay and Conditions Tool finds yours from your industry.
- Open the pay guide or the award’s allowances clause and check the amount and the condition, such as holding a current first aid certificate or providing your own tools.
- Compare it with the allowance line on your payslip, and with the amount in this guide.
- If you have been underpaid, the backpay calculator shows what is owed and how back pay is taxed.
Related Calculators and Guides
- Understanding Your Payslip: every line explained
- Penalty Rates Guide: weekends, nights and public holidays
- Travel Allowance: ATO reasonable amounts
- Pay Rates by Job: award rates and allowances by occupation
- Award Pay Rates: minimum rates by award
Frequently Asked Questions
Allowances questions and answers
What is an allowance on a payslip?
An allowance is an extra payment on top of your base pay for doing certain tasks, using a particular skill, using your own tools, working in unpleasant or hazardous conditions, or covering an expense you incur for the job. Common allowances include uniforms and special clothing, tools and equipment, first aid, travel, car and phone, leading hand and industry allowances.
How do I know which allowances I am owed?
It depends on your award or enterprise agreement. The Fair Work Ombudsman's Pay and Conditions Tool and its downloadable pay guides list the allowances for your industry. If an enterprise agreement covers you, the allowances are in the agreement, which you can find on the Fair Work Commission website.
How much is the first aid allowance?
It varies by award: for example $13.43 a week for full-time hospitality staff, $14.55 a week under the General Retail Industry Award and $16.79 a week under the Clerks Award. You are paid it if you hold a current first aid qualification and your employer appoints you to perform first aid duty. See the table on this page for each award.
Is a tool allowance paid if my employer supplies the tools?
No. Awards pay a tool allowance when the employer requires you to provide and use your own tools. If the employer supplies all the tools you need, the allowance generally does not apply. Check the clause in your award, because some tie the payment to specific trades.
What is a split shift or broken shift allowance?
It is an extra payment when your shift is split into two or more periods with an unpaid break between them. For example, the Hospitality Industry (General) Award pays $3.69 a day for a break of 2 to 3 hours and $5.60 for a longer break, while the Children's Services Award pays $21.38 for each day you work two separate shifts.
Is an allowance taxed?
Most allowances are part of your gross pay and are taxed like wages, so they come off at your marginal rate. Some, such as a travel allowance within the ATO's reasonable amount or a cents per kilometre car allowance, may be shown separately. Check your payslip, where each allowance should appear as its own line.
Are allowances included in annual leave pay?
Annual leave is paid at your base pay rate, which does not include extra payments such as allowances, overtime, penalty rates or bonuses, unless your award or agreement says otherwise. When employment ends, unused annual leave is paid at the same amount as if you had taken the leave.
Do salaried employees still get allowances?
They can. An annualised wage or salary must pay at least what you would have received under your award, including the allowances that apply. If your contract says allowances are included in your salary, your pay must still cover them.
How we worked this out▼
Every allowance amount is read from the consolidated award text on awards.fairwork.gov.au (incorporating all amendments up to and including 1 July 2026) and transcribed into the occupation pay data, with the clause reference, on 23 September 2026. This guide groups those rows by allowance type and merges identical rows that several occupations share under one award. We spot-checked the General Retail Industry, Clerks and Hospitality awards against the award text again on 5 October 2026. Allowances whose amount the award does not print (for example “agreed in writing”) are left out.
Amounts are minimum award entitlements and change when the Fair Work Commission varies an award, usually from 1 July. An enterprise agreement or contract can pay more. This guide covers the awards listed, not every award. General information, not advice.
Sources & References
- 1Allowances— Fair Work Ombudsman
- 2Pay guides— Fair Work Ombudsman
- 3Modern awards (consolidated award text)— Fair Work Commission
Last verified: 5 October 2026. Our content is based on the latest information from official Australian government sources.
Anita Bell
AuthorFounder & Senior Bookkeeper
Accountancy degree (2015); certified in Xero, QuickBooks Online, MYOB, Saasu, Zoho and Reckon One
Anita Bell earned her accountancy degree in 2015 and has worked as a senior bookkeeper with Prime Bookkeeping for over 5 years. This built her skills in Australian and New Zealand tax legislation and industry regulations. She is certified in Xero, QuickBooks Online, MYOB, Saasu, Zoho and Reckon One, and works with payroll and rostering software including Gusto, Deputy, Tsheets and KeyPay. She has strong experience in hospitality, building and construction, financial services, real estate, ecommerce, and medical and health services.
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