The employer's refund of money spent by an employee is called a reimbursement.
Companies usually reimburse an employee's travel, lodging and food expenses on a business trip. This benefit allows the employee to focus more on the job and less on the expenses.
Nowadays, employers also refund the cost of books and courses purchased by employees. This privilege is one of the learning and development (L&D) benefits that motivates employees to upskill themselves.
Some reimbursements, like LTA and medical allowance, are part of the salary. The purpose of this is to offer a tax benefit to the employee.
The company's reimbursement policy defines the criteria and process for making all these claims.