The petitioner is the employer, and the filing fees on the USCIS fee schedule are the employer's costs to file. Whether the employer later recovers any part from the employee is a contract and employment-law question, not an immigration eligibility question.
The petition belongs to the company, and so do its fees
Form I-129 is filed by the U.S. employer as petitioner. The base fee, the fraud-prevention fee and, where applicable, the asylum program fee and any premium-processing fee are set out in the USCIS fee schedule and are paid with the petition. A small Mount Pearl company transferring one manager should budget for those government fees plus professional fees for preparing the petition and assembling the corporate evidence, which is often the larger part of the work. Relocation costs, temporary housing and the transferee's own travel are business decisions. Some employers include a repayment clause if the manager leaves within a set period; that is an employment matter to be drafted carefully. None of these amounts affect whether the role is managerial, and a well-funded petition with a weak organization chart will still be questioned. Confirm the current fee amounts on the schedule at filing rather than relying on figures from an earlier transfer.
Hypothetical example: an independent book distributor wants to move its warehouse manager and is deciding whether premium processing is worth the additional filing cost. Start with the current USCIS schedule and the employer's target start date, then ask what business event depends on a decision by that date. The receipt and fee schedule settle the required government charges; a rush in the shipping calendar does not. Keep the immigration budget separate from the cost of adding supervisors, which may be necessary to support the managerial role.