Team accounts allow for central user management, permissions and billing.
Creating a Team Account
On your account, on the account dropdown, select Create Team.
Fill out the popup requesting a Team Name.
Setting Up a Team Account
Once created, you will need to add a Google or Microsoft account to the Team. This account will own any created spreadsheets and will be used to sync with Google or Microsoft.
Managing Seats and Users
You must upgrade your account to add additional users. Once upgraded, you can easily add seats as needed under the Usage or Billing tab. Once the seats are added you can then invite and manage users under the People tab.
When adding a user you can invite them with one of 3 permissions: Viewer, Member, or Admin.