The reason a user might not see the Payroll Menu:
when they have been setup:
- With payroll permission on the Assign User Permissions; and
- As an Application User
is that viewing hidden menus on the App Config/Menu Editor only applies to users with Administration right.
Therefore change the users Role to "Administrator- Restricted" as below and then "Save User".
Related Article/s:
How does Payroll Security Work?