Which option is NOT a user type that can be set up for clients in QuickBooks Online?

In QuickBooks Online, user types are categorized based on the level of access and the functions they can perform within the system. The designation "Payroll only" is not a recognized user type within the system.

When setting up users in QuickBooks Online, various roles can be assigned, including "Standard all access," "Company admin," and "View company reports."

A "Standard all access" user is someone who has extensive permissions to manage activities and data within the company file, similar to the company admin but potentially with some limitations based on the specific settings chosen. A "Company admin" has full access to all areas of the company file, allowing them to make changes, manage users, and control settings. A "View company reports" user has restricted access, allowing them only to view reports without editing or managing other data.

The option "Payroll only" does not exist within the user types available for setup, which makes it the correct answer to the question.