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Buy nowPayroll subscriptions can't be paused, but you can cancel and reactivate your account anytime, Sparkling.
Before we proceed, could you please clarify if "pause a payroll" means pausing your subscription, stopping Auto-payroll to manually process payments, or pausing it for specific employees?
If you’re referring to cancelling your account, make sure to complete and process your final payroll, print necessary reports, pay any outstanding tax deposits, and file any pending annual or quarterly forms to maintain accurate records.
To cancel your subscription:
It's also worth noting that you can always reactivate them later for future use.
On the other hand, if you're talking about auto payroll, you can only suspend it for a single pay period. Check out this article for step-by-step instructions: Pay your employee manually.
Lastly, you can review this article for detailed steps if you're looking to exclude certain employees during payroll processing: Edit or change employee info in payroll.
I've also included this article in case you want to run, print, and customize payroll reports in QBO: Run payroll reports.
Feel free to reply to this post if you need further assistance.