QB Issue Resolution:

You’re right, the payroll for QuickBooks Online is a monthly subscription. If you would like to use payroll in QuickBooks Online, all you need to is make sure your employees in the Employees tab. Then we will click on the Get started with Payroll button. If you have already signed up for payroll, instead of Get Started, you’ll see Run Payroll.

However, you don’t have to have the service if you don’t want to. If you signed up for payroll and would like to cancel, all we need to do is go to the Gear > Your Account > Edit Billing Info. Next to where it says Payroll we’ll see Cancel Service.

Resolution for Issue 'How can I record paying W-2 employee?' available: Yes (Solved).
Source: Intuit Community forum.

How can I record paying W-2 employee?: this issue or error code is a known issue in Quickbooks Online (QBO) and/or Quickbooks. Support for this issue is available either by self-service or paid support options. Experts are available to resolve your Quickbooks issue to ensure minimal downtime and continue running your business. First try to resolve the issue yourself by looking for a resolution described below. If it is a complex issue or you are unable to solve the issue, you may contact us by clicking here or by using other support options.

Support for Employee
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