Standard Payroll Manager role is not available on Manage Roles List but available in Show Role Differences.
Steps to reproduce the problem:
1. As Administrator navigate to Setup > Users/Roles > Show Role Differences.
2. Click either Base Role or Compare To, Payroll Manager is available.
3. Navigate to Setup > Users/Roles > Manage Roles.
Actual Results: Standard Payroll Manager role is not available from the list.
To resolve the problem, Payroll feature must be enabled.
1. Navigate to Setup > Company > Enable Features.
2. Under Employees tab > Payroll section, mark the Payroll checkbox.
3. Click Save.