Compensation of employee expenses for travel to the place of work and back must be established in a collective or labor contract. In addition, such a payment should not be social. The given expense should be a payment, follows from the letter of financiers. Under these conditions, the compensation can be written off under Art. 255 Tax Code.
A similar point of view, the agency expressed and about the payment of travel.
Document: Letter of the Ministry of Finance of Russia dated 04.16.2019 N 03-03-07/26913