I'm so happy to hear you've decided to set up Payroll in your QuickBooks Online account! This is a great way to ensure that all of your bookkeeping is organized in one place, saving you time and effort. I'll help you sort out why you're receiving this error message.
If you're getting a message that says you've got restricted access, this means that you're not permitted to make certain changes or modifications to the account. The Master Administrator designates user permissions when each user is set-up. You'll have to get the Master Administrator (the owner of the QuickBooks Online account), or a Company Administrator user to make changes such as subscribing to Payroll.