How to restrict line managers to only direct positions without department tree

Summary:

Hi experts! We are working on security and want to restrict data for the line managers so they can only see data, specifically position details, only for direct reports. We found this answer here, however we do not use a department tree - therefore we can still see positions for indirect reports as well. Does anybody have a solution how to create a position security profile or orgnaization security profile to limit line managers to their direct reports only?

Version (include the version you are using, if applicable):

24A