As to who pays for it, state law is going to definitely kick-in. For the most part, if testing is pre-employment, like a drug test, states often allow employers to require prospective employees to pay for the cost and time of the test, but this is not the case for current employees. From a practical perspective, the cost should be covered and are available for free in many cities in the country as of today. Read article here >> https://pasha.bz/covid-employers-test