QuickBooks Payroll Error PS038 typically arises when trying to download payroll updates. It's often caused by issues with payroll subscription or incorrect service key. To resolve, verify your subscription status, ensure accurate service key entry, and update QuickBooks to the latest version. If issues persist, consult QuickBooks support or a qualified professional for further assistance. Explore further information here -

https://community.fabric.microsoft.com/t5/General-Discussion/Troubleshooting-QuickBooks-Error-PS038-for-Payroll-Processing/m-p/4023347