Guys! I found how to fix GPay on last firmware. I hope it will help you:
1. Install app called "Device ID" and open it
2. Go here:
https://www.google.com/android/uncertified/3. Copy GSF value (second field in Device ID app) and paste it to the only text field on the webpage, solve CAPTCHA and press "Register"
4. Clear Google Play Services and Google Play data
5. Open GPay, add cards, Viola!
6. Open Magisk and see that SafetyNet is passed :3
Enjoy!