The reason a user might not see the Payroll Menu:

when they have been setup:

  1. With payroll permission on the Assign User Permissions; and
  2. 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?