Had the same error on the certified payroll report in QB Enterprise 2021. Our resolution was to uninstall office 32bit (then uninstall access database engine 32bit 2007 & 2010...) then install office 64bit. We were using Microsoft 365 (which should have kept its old name of Office 365).

Hope that helps someone in the future.

*we had already repaired the installation of MS office & QB which hopefully didn't break our multiuser access.