Dear Thinpc Technology,
All the above suggestions are very good. Before taking any action, please check the real reason from the employee for coming late. Second, check the records of the frequency of his/her tardiness. Thirdly, if the employee is a frequent latecomer, then investigate the reasons he/she gives. It may happen that he/she is facing some personal issue which is hindering adherence to the official timings.
If this is the first instance and the reason is genuine, then please be considerate and allow the employee to work, asking him/her to complete urgent tasks. HR should be empathetic towards their employees. Please establish a Late Coming Policy and promptly share it with your employees so that no one attempts to exploit the situation.
Thanks & Regards,
Supriya