Hi there, smpolito.

An unrecoverable error is usually caused by a damage component or data damage in QuickBooks Desktop. I have steps to share that can resolve unrecoverable errors when working in the program.

First, make sure to update QuickBooks to the latest maintenance release. Use this article as a guide: Update QuickBooks Desktop to the Latest Release.

Second, use the QuickBooks Desktop Tool Hub. Here's how:

1. Download the most recent version (1.5.0.0) of the QuickBooks Tool Hub.
2. Open the file you downloaded (QuickBooksToolHub.exe). You can look it up in your Downloads folder or in the location you selected when you downloaded it.
3. Follow the on-screen steps to install and agree to the terms and conditions.
4. Double-click the icon on your Windows desktop to open the tool hub.
5. Once opened, look for Program Problems, then select Quick Fix my Program.
6. Start QuickBooks Desktop and open your data file.

Please check out this article for additional details: Fix Common Problems and Errors With the QuickBooks Desktop Tool Hub.

Additional steps and options are also provided here:

• Troubleshoot Unrecoverable Error XXXXX XXXXX
• Fix Data Damage on Your QuickBooks Desktop Company File

Once done, go back to the company file and check if you can already process payroll. 

Let me also share these articles for additional guidance when running payroll:

• Access State Agency Websites for Payroll
• Understand Payroll Tax Wage Bases and Limits

The Community is always here if you need anything else.