Employee reimbursement policy

In Covid-19 we want to roll out one employee reimbursement policy in coming week for furniture at home to provide employee ergonomic environment. Few of employees already spent amount for this post covid-19 now they will be loosing benefit. so cover above employee who have already spent the amount we want to cover them in policy which will be rolling up in a week time covering prior period post covid-19 whether any compliance issue if we cover employee who already spend amount post covid -19 what are tax implication on employee?