In MSFS there isn't a really pause like it is in P3D/FSX. You have the active pause, but this is not a really pause/break; some functions are still working on and the other choice is the escape button. This would come closest to the pause function in P3D IMHO.
This is not strictly true.
Go to your Keyboard bindings (or whichever device you want to use) in controls
Set the filter to view all commands
Search for Pause
You're looking for "Set Pause Off" and "Set Pause On" under the "Miscellaneous" heading.
Bind a key/button/whatever to each of those (yes you need two, it's not a toggle)
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This is not strictly true.