I have a custom list on my (Human Resource Department) sub-site where HR user fills two to three fields and attach a word document.
On HR site the permissions are not inheritted and I made custom permissions for this HR user and he has "Contribute" rights.
Whenever he clicks on "Add new" it shows the form fields but no attachment option along with the editing toolbar. When I log in (I am site collection administrator) I can see the editing bar. Please take a look at the attached picture and want users to see the editing toolbar like this.