In conversing with a highly accredited Salesforce Professional this week, we discussed the CTA Review Board exam and he mentioned his company would only reimburse him if he passes (and this is a global billion dollar consulting company).
With the anxiety that often accompanies taking this exam (or any certification exam), the financial impact to the employee should probably be off the table.
I think a good incentive for company’s to have in order to bring in and retain highly sought after talent is an annual continuous learning bucket that allows one to utilize at their discretion with no pass/fail stipulations.