Payroll Read Only user role
The Payroll Read Only option is available when you change from a Business pricing plan to a Partner Edition Plan, and the Business Plan had a user with Payroll Admin who had used the Pay Run feature.
You need to be the subscriber or have both Payroll Admin and Manage Users access to add or remove other users' Payroll Read Only access.
To save you having to remember, Xero will display which users had Payroll Admin access before the change in pricing plans.
The plan you're changing to will determine which users Xero will check as having Payroll Read Only access by default.
Select which other users should have Payroll Read Only access. You may need to change their role in order to access the checkbox for Payroll Read Only.
Go to Settings > General Settings > Users to view or change which users have Payroll Read Only access.