You cannot do this in the same instance. You would have to use 2 separate databases.
Of course, it defies the purpose of having an integrated suite of business applications. This is precisely what explains that even if a user only uses features that belong to the community edition, the integration with other (Enterprise) features represents value that comes for a price. Odoo is priced based on the value that you get out of it, and that's the way a software application should be priced. If it was possible to only pay for users that use Enterprise features, it would mean that the value that you get out of such an Odoo instance is the same as using Odoo Enterprise only for said features (accounting and HR in your case) and a separate independent software for the rest (project, payments, and approvals). There is a value out of an integration between your payments, approvals, and accounting.
You have to decide between using Enterprise Edition for all users of the database or Community Edition for all users. If it is not worth paying "less than a cup of coffee per employee per day" ($25/user/month) for their management software, it probably doesn't make them more efficient.