QuickBooks Online subscriptions purchased from Apple and Android don't have the payroll feature available. You'll have to request to transfer your billing from Apple to Intuit QuickBooks Online to get the payroll feature and enable the feature afterward.
Here are a few things to remember after the billing migration:
QBO subscription will be under 30-day free trial Simple Start version.
Any discounts or pricing under Apple billing will not carry over to Intuit QBO billing.
Enter your payment information after the billing migration to stop interruption.
After the billing migration, cancel the account under Apple billing to avoid duplicate charges.
To complete the billing migration process, I recommend contacting the Customer Care Team. They have the tools to help migrate your billing to Intuit.