What fees are associated with transferring an H1-B Visa?

One of my clients is a small employer (less than 25 employees) and is considering hiring a candidate I have who currently is being sponsored by his present employer on an H1-B Visa. I know the costs that an employer would typically have to pay in sponsoring someone for an H1-B visa, but will an employer have to pay the same costs when transferring an H1-B visa?

Yes, it is the same. Typically a transfer is nothing but a filing a new petition by the new employer including the details of previous petition to avoid H1B cap.