Benefits and allowances: 1 - Employers offer their staff a wide range of allowances and benefits in addition to their basic remuneration. In the first part of our major two-part survey, we round up the latest state of play in 130 private and public sector organisations in respect of: attendance allowances; standby payments; call-out arrangements; childcare provision; mortgage subsidies; subsistence allowances; bereavement leave; deputising payments; first-aid payments; subsidised staff canteen facilities; luncheon vouchers; and staff discounts.