The U.S. employer is not required to pay TN costs, so the offer should say who covers the state board fees, any examination, the credential evaluation and the government filing fee. Fees are listed on the USCIS fee schedule and the state board's own schedule.
List each cost against the party who benefits from it
TN is not a labour-certification category, so there is no rule that the employer must fund the application. Some hospitals cover licensing and relocation; others expect the pharmacist to absorb them. The costs fall into groups: state board and examination fees, which are professional-regulation costs; a credential evaluation if one is needed; the port-of-entry fee or the Form I-129 fee if the hospital files in advance, both set out in the USCIS fee schedule; and professional advice. Ask the hospital to state in the offer which items it reimburses and whether reimbursement depends on a minimum period of service. A repayment clause is a contract matter, but it becomes an immigration matter if it is drafted so that the pharmacist's departure is penalized in a way that resembles a bond. None of these amounts affect eligibility; they affect the family budget and the sequencing of the move.
Hypothetical example: a university teacher accepts a one-year appointment and must choose whether to pay for a licensing check before the employer confirms reimbursement. Put every expense beside the document or step it supports, separating immigration fees from professional and relocation expenses. The offer letter or reimbursement policy settles who bears each cost. Do not prepay an optional service merely because a start date is ambitious; first confirm that it is needed for the selected application route.