No. The Gold Card gift and processing fee are separate payments under a separate program; they do not refund, offset or replace fees already paid on the employment-based petition.
Treat the Gold Card gift and processing fee as entirely additional
The individual principal gift, the corporate principal gift where applicable, and the per-person processing fee under the Gold Card program, as described on the official program page and FAQ, are payments under that program specifically and have no connection to fees already paid on a separate employment-based immigrant petition. An applicant should not expect any credit, offset or refund on prior USCIS fees paid for the petition based on later Gold Card participation, and should budget for Gold Card costs as fully additional rather than as a substitute for or discount against the employment-based process. Because these are significant sums, and because the gift is explicitly not an investment with any expectation of return, applicants should reverify current amounts directly on the official program page before committing funds, rather than relying on a figure quoted secondhand.