For my business, it depends on who they are and their circumstances. I have had subcontractors that had their own transportation, insurances, tools, etc. If that is the case, I typically pay them a percentage of the job they are dispatched to do. I have also had employees that had minimal experience or no tools & insurance. With these employees, I pay them a lower hourly rate because I am providing tools, transportation, workers comp & GL coverage.
I always try to treat others how I want to be treated. If someone works with me (I own the business), I typically buy coffee and lunch that day. I also am aware to not be taken advantage of at the same time. It's a fine balance but I try to always lead with kindness.
I have not offered a gas allowance because I typically pay my subs a good price that would cover that.