I work for a micro company with less than 10 employees and the working atmosphere is generally good and everyone gets along most of the time. One gripe is that people are on time but there is one employee who is frequently late and we have a morning meeting at 9am which this disrupts. I read this question in which the top answer suggests moving the meeting later however we have a colleague that works overseas and, due to the time difference, the 9am meeting is towards the end of their working day so would not be fair to move the meeting any later.
The employee is usually only 2-3 minutes late and lets the boss know each time they are going to be late. However when the boss is not present this often increases to 20-40 minutes late. There was an occasion recently where they were going to site with another colleague, the boss was not present for this either, and they were 75 minutes late. Furthermore, when the colleague is late they will then prepare breakfast / browse the web for a few minutes as soon as they get in - activities which are acceptable when arriving on time.
There is no real hierarchy in our company, everyone just reports to one boss, but this has the obvious drawback when employees take liberties like the aforementioned employee. This makes it difficult for myself and other employees to deal with these issues without going directly to the boss which could potentially sour the relationship with the employee in question.
The real gripe is that this employee still gets all the benefits of the other employees; pay rises, bonuses, meals out paid for by the company etc.
The boss is aware of the occasional lateness but perhaps the severity / frequency is often played down by the employee / colleagues in order not to sour any relationships. So how could the severity / frequency be brought to the boss' attention without souring any relationships?