The employer pays the petition fees, which change; read them from the USCIS fee schedule at the time of filing. Corporate documentation and the U.S. entity's own set-up costs sit outside those fees entirely.
The visible fee is rarely the largest number
Government charges belong to the petitioner and should be taken from Form G-1055 rather than from an older estimate, since amounts and surcharges are revised. Faster processing is available at additional cost and is a business decision rather than an eligibility one. The larger and less visible costs are corporate: incorporating the U.S. entity, issuing and recording shares, opening banking, securing premises, and producing financial statements or an accountant's letter showing that both companies are actively trading. For a new office there is also the cost of being ready to be judged in twelve months, because the extension is decided on what has actually been built. Budget for the second filing while planning the first, and treat the documentation work as part of the project rather than as an afterthought handled the week before a deadline.
Hypothetical example: an industrial-linen service company budgets an L-1A transfer but has not priced the U.S. supervisor positions that will make the manager's role credible. The first review should separate filing fees, premium-processing choices, professional costs, relocation, premises, and the payroll needed for the organization chart. Current agency fee sources settle government charges; the operating budget settles the business claim. Fund the commercial structure before treating the petition as a standalone cost. A frequent error is submitting a management chart supported by roles the company cannot yet afford to fill.