Super Users and ‘Admin’ users can create users and assign them the ‘view’ permission on a given set of websites.
Users with the ‘view’ permission can view all reports in Matomo (Piwik) for the website(s) the user is set to ‘view’.
The user cannot add other users, websites, and they cannot manage plugins. They also cannot create, update or delete any website entities such as Goals, Funnels, Custom reports, Forms, A/B Tests, Heatmaps, Session Recordings. However they can view all these reports.