suite/hr_commission/views/product_views.xml

<?xml version="1.0" encoding="UTF-8" ?>
<odoo>

    <record id="product_template_form_view" model="ir.ui.view">
        <field name="name">product.template.common.form.inherit</field>
        <field name="model">product.template</field>
        <field name="inherit_id" ref="product.product_template_form_view"/>
        <field name="arch" type="xml">
            <xpath expr="//div[@name='options']" position="inside">
                <span class="d-inline-block">
                    <field name="is_commission_exempt" readonly="1"/>
                    <label for="is_commission_exempt"/>
                </span>
            </xpath>
        </field>
    </record>

    <record id="product_template_form_view_manager" model="ir.ui.view">
        <field name="name">product.template.common.form.inherit.manager</field>
        <field name="model">product.template</field>
        <field name="inherit_id" ref="product.product_template_form_view"/>
        <field name="groups_id" eval="[(4, ref('account.group_account_user'))]"/>
        <field name="arch" type="xml">
            <xpath expr="//field[@name='is_commission_exempt']" position="attributes">
                <attribute name="readonly">0</attribute>
            </xpath>
        </field>
    </record>

</odoo>