Changing the global accounting options requires the Jira Administrator permission.
You can change the global accounting option in Global Configuration.
Click Jira Administration at the upper-right, and then select Add-ons.
Under Tempo in the sidebar at the left, select Global Configuration.
Under Accounting, change the settings as desired.
User with Approve Timesheet Permission can set billed hours: By default, the check-box is not selected. If the option is selected, a field called Billable is added to the Log Time form, which is visible for users with the Approve Timesheet permission (or a Team Lead). A column is also available in the reports. The default value in the Billable field is the same as in Worked, but it can be edited to a different value including 0. Team Leads can select if the Worked and/or Billable hours are displayed in the report.
Other users can set billed hours: By default, the check-box is not selected. If the option is selected, a field called Billable is added in the Log Time form, which is visible to team members. A column is also available in the reports. The default value in the Billable field is the same as in Worked, but it can be edited to a different value including 0. Team members can select if the Worked and/or Billable are displayed in the report.