When the permissions are set at the default level, then they do not work as expected.
However, when the same permissions are defined at the template level, they work as expected.
Reproducing the Issue
Default permissions at template level are given
At the template level, "default permission" is given
However, the default permissions do not seem to work, and the manager is unable to view statement for the employee.
Now, if we change the permissions in a template level, the permissions seem to work and the manager is able to see the generated statement.
When RBP is enabled, the current behavior of system is that the default permissions will be ignored and RBP permissions are honored.
However when template level permissions are given, that would supercede all, and that will be taken into account.
Define permissions either on template level, or if default permissions are required, enable permissions on RBP
Default statement permissions
RBP , KBA , LOD-SF-CMP , Compensation Management , Problem