Access to the Planned vs Actual report is controlled by two team permissions: View Plans and View Worklogs. You need to have both of these permissions for a team to access the report. Your Tempo Team Administrator can grant you these permissions.
View Worklogs and View Plans permissions on a team level are managed on the team's Permissions page.
In this example, the planned vs actual hours for this team will be visible to the Team Lead, but the Members will not have access to this information.