Doesnt matter if you have Magisk installed just follow this in the same order
1) Boot into TWRP, delete "/data/data/com.google.android.gms/"
2) Boot to System
3) Delete GPay App Data (Cache & Data)
4) Start Gpay Once an close it right now, without adding or changing something
5) Boot into TWRP
6) check the name of Folder inside "/data/data/com.google.android.gms/app_dg_cache", only one should be here but I found 2 folders so ordering by date the list I left the older one and deleted the other folder
7) Boot to System
8) Download the SafetyNet App from the play store, and run the test should be green and no errors
9) Boot into TWRP, now there are 2 Folders in "/data/data/com.google.android.gms"
10) delete "/data/data/com.google.android.gms/<FOLDER FROM POINT 6 which is the one we didnt delete the last time>", the other Folder should stay untouched
11) now in the same folder "/data/data/com.google.android.gms/app_dg_cache" press the folder with the tick in it and run CHMOD after that replace the 0000 with 0551 and thats all
12) Reboot to System and set up GPay dont forget when youre gonna pay to change the option with HCE WALLET