QuickBooks Error PS107 is a common issue encountered during payroll updates. This error typically occurs when the QuickBooks software cannot read a new or updated file from the server. It may arise due to incomplete or corrupted updates, internet connectivity issues, or conflicts with other software applications. When this error occurs, users may see a message stating that an internal file in QuickBooks has become unreadable. Resolving this error involves steps such as updating QuickBooks to the latest release, verifying internet connectivity, and performing a clean install of the software if necessary.