You need to create the drawing object using the PhpSpreadsheet library and include that to the header section of excel.
https://github.com/PHPOffice/PhpSpreadsheet
Check below working code:
<?php
require_once("vendor/autoload.php");
// Input File
$inputFileName = 'Route_details.xlsx';
/** Load $inputFileName to a Spreadsheet Object **/
$spreadsheet = \PhpOffice\PhpSpreadsheet\IOFactory::load($inputFileName);
// Add a drawing to the header
$objDrawing = new \PhpOffice\PhpSpreadsheet\Worksheet\HeaderFooterDrawing();
$objDrawing->setName('Image');
$objDrawing->setPath('./watermark_sample.png');
// $objDrawing->setHeight(36);
// Add the drawing object to Header part
$spreadsheet->getActiveSheet()->getHeaderFooter()->addImage($objDrawing, \PhpOffice\PhpSpreadsheet\Worksheet\HeaderFooter::IMAGE_HEADER_LEFT);
$spreadsheet->getActiveSheet()->getHeaderFooter()->setOddHeader('&L&G&');
// Write the data to excel file
$writer = new \PhpOffice\PhpSpreadsheet\Writer\Xlsx($spreadsheet);
$writer->save("ouput.xlsx");