is is not possible to log work for a user that is not a user in your JIRA and has the Tempo Timetracking permission. If you need to keep track for someone outside your JIRA, you will need to create a "dummy" user for him in your system. He needs to have the Tempo Time Tracking permission and be in a Team where the manager has the "Approve Timesheet" permission. You will also need to check the "User with Approve Timesheet Permission can log work for team members" permission in the Tempo Global Configuration.
The dummy user will also need to have the Browse Project and Work on Issue permissions (JIRA Project permissions).
A simple (and supported) solution is to use this plugin:
Log work as another user
That allows you to log work on behalf of another user of your choice.
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