I work from home now - mostly retired. When I worked it depended on my position. I've been the bookkeeper for the company I work for for 33 years. When I started we were small, maybe 20 employees in 2 offices and I was hourly so couldn't clock in until start time. I would usually get there about 15 min. early just to settle in and maybe get a cup of coffee. After I went salaried (which was about 6 months in since they knew they could work me longer hours) it just depended on how big my staff was. At first it was just me, then I had an asst. then I had 3 assts then I was the Office Manager as well as Financial Manager so I had about 10 staff in two locations, and the company had about 100 employees over two locations. With the larger staff I usually came in about 1/2 hour after the start of the day since I usually stayed late. With the smaller just bookkeeping staff, I was usually there about 15 min. early.