Can be access by Employee or Administrator

Summary:

How can we sent compensation statement only to employee and administrator.

Content (required):

We have a requirement to restrict access of compensation change statement to be visible to employee or Administrator. However, due to salary concern manager cannot see this his subordinate salary related information data.

Is there any way to stop view access to manager?

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

Code Snippet (add any code snippets that support your topic, if applicable):