I too work in IT… Just because I have some HR users that need to run Quickbooks, I don’t buy them Windows server 2022.
Well, QuickBooks is hardly “mission critical” (usually) although its “server” functionality is so jank that it’s an entirely different discussion.
If you have sufficient outage that paychecks don’t get cut… it will turn mission critical pretty fast.
You’re not going to have a multiple-day outage. At most, it’ll be a few hours.
If your company isn’t printing out paycheques and payroll advices at least a day before payday, and is instead waiting until the last minute, that represents an organisational failure, not a technical one.
Edit: And don’t forget… the manager can always write the cheques by hand on a paper chequebook.