QB Issue Resolution:

The $2/month is only for employees you actually paid during a month. Active or inactive if they did not get a check will not cost you $2 (next month for this month)

Resolution for Issue 'If I make an employee inactive do I still have to pay for them monthly $2?' available: Yes (Solved).
Source: Intuit Community forum.

If I make an employee inactive do I still have to pay for them monthly $2?: 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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