Pretty sure I just did a test migration for someone with an expired payroll to 2018.x and they were able to migrate and view-only their payroll. About 2 years ago I did another migrate/convert to someone who did not have a valid payroll subscription. At the time you could only print some reports in payroll without a sub (since changed to read-only in the latest 2018). We were able to (a) access payroll data via ODBC and (b) use VI to import to payroll. This was a couple versions back so I'm not sure if expired payroll still gains access to Crystal and VI.