Allowance is the extra time added to the normal time to make the time standard practical and attainable.
There are 3 types of allowances:
1. Allowance for personal time.
The time an employee is allowed for personal things such as going to the bathroom, getting a drink and other operator-controlled reason for not working.
2. Fatigue allowance
The time an employee is allowed for recuperation from fatigue.
3. Delay allowance
The time given for unavoidable delays that are beyond the operator’ s control such as waiting for instructions or material, machine breakdown and maintenance.
Table 1 shows the allowance for assembly operation suggested by ILO (International Labor Organisation)