As an adminnistrator, go to the list of users, you'll see "X users, of which Y count towards your licence"
The basic rule is that if a user can log in to Jira, they are consuming one licence
They may be able to log in for several reasons - e.g. I'm a user AND and admin, both of which let me log in, but my account still only uses one licence. They can log in from several places or go on holiday and their account will still use one licence.
check this document for jira licence
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You can check this: https://www.atlassian.com/licensing/jira
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