Killz paint I believe but it still may get through. I ended up replacing 4 sections of sub floor, an all pad and carpet in a condo of mine years ago. Cat urine can b very pervasive and plywood is relatively cheap.
I have used Odor Barrier from CTI with success as long as the wood has not begun to deteriorat. Put it in a sprayer lay it down liberally works most of the time. If you use Kilz be sure to go with an oil base, I understand urine odor will come through latex base.
If it has penetrated to far into the wood save a lot of head aches and replace like Ken said.
Unsmoke clean/degreaser to clean first
Seal w/ Bin, better than Kilz
But 90% of the time I recommend removing subfloor, clean surrounding w/ unsmoke product, apply bin, install new wood subfloor, unsmoke product, seal w/ bin (if cat is still in the home).