Hi there summary-books,
Thanks for reaching out about your payroll subscription. QuickBooks Online Payroll is a great tool able to help you calculate pay for your employees based on their hours worked. I can provide some information about the per-employee fee.
When it comes to the per-employee fee associated QuickBooks Online Payroll, it's only applied to each employee that was paid in the last billing cycle. In this case, if you would have paid 100 employees last cycle, you'd have 100 occurrences of the per-employee fee for that month. The per-employee fee amount depends on which payroll plan you have active on your account, and that up-to-date information can be viewed on this page.
If you have any other questions, feel free to reach out here.