Create new user directly on ESXi host, remember you need to connect to ESXi host directly as shown above
New-VMHostAccount -Id poweruser02 -password passw0rd123 -Description "PowerUser" -AssignGroups localadmin,root
Get the information about the user which was created.
Get-VMHostAccount -User poweruser02 | fl *
Now give him the permission in ESXi
New-VIPermission -Role admin -Principal poweruser02 -Entity pzesxi-07.pzwaredu.com