Thanks for reaching out in the Community, I'd be glad to share more info about the payroll costs in QuickBooks.
The answer to your question depends on which payroll you have on your account. If you're using Standard Payroll there's a monthly costs that's associated with it. You can check this by clicking the Gear icon > Account and Settings > Billing and Subscriptions. The Advanced Payroll powered by Wagepoint doesn't come with a monthly cost but instead it comes with a Pay-per-use rate of $20.00 plus $2.00/employee per pay run. I encourage you to check out the pricing table using this link https://quickbooks.intuit.com/ca/payroll/.
In case you have other questions, feel free to contact our support team using this link here.
Thanks for checking. She can suspend the payroll if she has nothing pending. Here's an article which shows you how to cancel the payroll: Cancel your QuickBooks Online Payroll subscription. She can follow the steps below when she wants to reactivate it:
Feel free to ask questions.