It is for employees. In some cases, employers do cover those costs. That's largely on large, multi-billion-dollar, resource-based projects. Oftentimes, the nature of the construction business is that it's a low-margin, high-volume business, and it's very difficult for contractors in a competitive environment to absorb those additional costs and win a project. That's why it's important to put this tax deduction into place to encourage workers to go to where the work is.
On February 7th, 2022. See this statement in context.