Restricting access to only one single wage type in IT 0008 is not possible. What you can try is the following work-around steps:
1. Use a wage type in IT 0014 instead, authorisations at subtype level is possible for this infotype;
2. If it is necessary to have the wagetype in IT 0008 (for valuation purposes), try the following steps:
...2a. Create a custom infotype for data entry for this wagetype
...2b. Create a function module to create the wagetype in IT 0008 once a record has been created in the custom infotype
...2c. In the authorisation profile for your special user, give them access to the custom infotype and not to 0008.
Given the authorisation restriction to infotype 0008, a dynamic action will not work for step 2b.
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