Allowances are extra entitlements to money for various work-related things, like uniforms, out of pocket expenses, etc. where the employee incurs an expense in the course of their work. In some cases allowances are created by industrial law, and recognized by tax law. It's worth checking out allowances, because in some cases expenses related to work have a significant impact on the wallet.

Note: Expense accounts and allowances are not the same thing. They're not related. See Expense Accounts for details.