You must stay within your employee limit for this payroll if you are unable to authorize either the over-limit fee or a change to your service plan level.
You may be able to do that in one of the following ways:
Be sure that you have released all terminated employees in QuickBooks. When you release terminated employees before the check date, QuickBooks does not count them against your employee limit.
Postpone creating one or more employee checks until you can pay the fee or change your plan level.
Overview of QuickBooks Payroll service plan levels