The employer only needs to pay for the filing fees. ie. fees payable to the INS (BCIS), under the current system.
The PERM regulations talk about the Labor petition getting rejected if the employer does not pay all the costs including attorney fees. But the actual application does not ask you for this information. So, i am not sure how they can find out who paid for the attorney fees.
A lot of companies do not pay for the attorney fees, my company included. I think the earlier replier to your post is among the lucky ones.