# Allowances Official source: https://www.employment.govt.nz/pay-and-hours/pay-and-wages/allowances Scanned: 2026-06-07T03:31:31.402Z Use this as a current official guidance reference, not as a substitute for legal advice. ## Page Text Home Pay and hours Pay and wages Allowances Pay and wages Pay and hours Pay and wages Minimum wage Holidays and leave pay Types of pay Allowances Deductions and premiums Pay periods and paydays Payslips Final pay Setting pay, pay reviews and pay rises Hours and breaks Everyone Allowances An allowance is an extra payment on top of the employee’s regular pay for something specific related to their job, for example, travel costs or training. There is no legal requirement for an employer to provide an allowance. Employees are not entitled to be paid allowances Extra payments paid to an employee to cover employment-related expenses, for example, a reimbursement, something specific related to the job (like a night-shift allowance), or in recognition of extra skills that they bring to the job. or other benefits over and above their salary and wages unless these have been agreed with their employer. An allowance can be for something specific related to the job, for example: to cover transport and accommodation costs if the employee has to travel for work money for work-related training, qualifications, or conferences a contribution towards uniform or dress code costs. Allowances for work-related travel Employees should agree with their employer on how work-related travel will be paid. How an employee gets paid or reimbursed for travel-related costs depends on what's in their employment agreement A written document setting out the terms and conditions of employment agreed by the employer and employee (also known as a ‘contract of service’). It can include other contractual documents and agreements made by the employer and employee. Every employee must have a written employment agreement. and workplace policies Workplace policies and procedures explain the rules and expectations in the workplace. . Employment agreement Workplace policies If they have agreed with their employer that travel during working hours is part of their normal work, then the employee should be paid for the travel time – for example, time spent travelling from one worksite to another. Hours of work Home and community support workers Home and community support workers must be paid for travel between clients if their employer is listed in the: Home and Community Support (Payment for Travel Between Clients) Act 2016 (external link) Employee guidance on travel times and payment – Te Whatu Ora - Health New Zealand (external link) Allowances for uniforms or work clothes Employers must pay for and provide protective clothing if it's required to manage risk of harm from an identified hazard. If the workplace has a uniform or dress code, employees will need to agree with their employer who will pay for buying and cleaning of work clothing, or if employees will receive an allowance for this. If employees are responsible for the cost, their employer cannot make them buy their work clothing from a certain shop but they can ask for it to be of a certain standard. Equipment, vehicles and clothing Personal protective equipment – a guide for workers - WorkSafe (external link) Other allowances An allowance can also be paid to recognise: extra qualities or skills employees bring to a job special responsibilities they may have taken on (for example, leading hand or supervisor) any unpleasant or inconvenient features of their work. Allowances can also be paid to reimburse for costs or expenses incurred on behalf of the employer. Inland Revenue provides detailed information on allowances. Allowances – Inland Revenue (external link) Pay and the minimum wage [PDF, 540 KB] Published: 14 March 2024 Last modified: 11 November 2025 Written for: Everyone Share this page: Print this page: