Microsoft said last Fall that it would offer paid Windows 7 Extended Security Updates on a per-device basis for big customers willing to pay for them after the company ends Windows 7 support on January 14, 2020. Microsoft officials wouldn't talk about how much those updates would cost, beyond saying they'd get more expensive over time.
As Microsoft officials said previously, the ESUs are for larger business and education customers only. They will be available to any Windows 7 Professional and Windows 7 Enterprise users with volume-licensing agreements. Office 365 ProPlus will continue to work on devices with Windows 7 Extended Security Updates through January 2023.