Can the travel expenses of company employees be included in the welfare payable?

If the employee's business trip is a kind of welfare, then the travel expenses can be included in the welfare expenses payable.

Benefits payable

Refers to the funds extracted from expenses and used for the welfare of employees. For example, medical and health expenses for employees, subsidies for employees' difficulties, and wages payable to medical and welfare personnel. Employees' bonus and welfare funds extracted from after-tax profits by foreign-invested enterprises according to regulations are used to pay employees' non-recurring bonuses (such as special contribution awards and year-end awards) and collective welfare of employees, and are also accounted for in the subject of "welfare expenses payable". When the enterprise pays the above expenses, it will reduce the welfare expenses payable.