My client is not connected to Payroll as part of his subscription but has had access to Payroll until now. He tells me he cannot change his subscription

Your client may have unintentionally included payroll in their subscription during the initial setup, which explains their ongoing access, dj87. Let's have them look into the Subscriptions and billing menu to manage it accordingly.

As the subscriber and Primary Administrator, your client should have the ability to make changes to their subscription. If they're unable to upgrade, it’s possible they are already on the highest tier of our plan. To verify this, they can check the Subscriptions and billing menu. Here’s how to do that:

1. Sign in to QuickBooks Online as a primary or company admin.
2. Go to Settings and select Subscriptions and billing.
3. Optional: Ensure your payment info is up to date
4. Review your current plans in the QuickBooks and Payroll sections. You still have the option to upgrade if you see the Upgrade your plan button. 
5. Follow the on-screen steps to complete the procedure.

For more information on how to view and make changes to your subscription, please refer to this article: Manage billing, payment, and subscription info.

If your client is still unable to manage their subscription, you can suggest they perform some troubleshooting steps to address any potential browser issues.

Your client may also want to generate financial reports to maintain a clear view of their business's cash flow and ensure all financial transactions are accurate.

You can always return to this thread if you have follow-up questions.