> Of course, I have a boss who bristles on those days when I arrive
> after 8:00.
> 
> My understanding of being salaried versus hourly, is that one of the
> “perks,” if you could call it that, or trade-off for not having
> guaranteed breaks or lunches, and being required to work extended
> hours without additional compensation, is that I don’t have to sweat
> the minutiae of extreme punctuality as if I were hourly, and punching
> a time clock.
> 
> My performance reviews, despite being satisfactory on the measures,
> always include this peeve, though not officially in writing, and it’s
> starting to bother me. It’s to the point I want be defiant (albeit
> professionally) the next time she brings it up, point out the facts
> I’ve described here, and take a “deal with it” attitude.
> 
> Any advice?

You need to learn the difference between your understanding of what salaried means and your need to understand what your boss expects of you. I'm assuming you've already discussed this during at least one performance review and that you understand that your boss wants you to be on time.

Choosing to arrive late despite the fact that your boss disapproves isn't a "perk" of being salaried, any more than choosing to ignore anything else your boss expects of you is a perk.

Many shops allow salaried workers to be a bit more flexible about their arrival and departure times. Certainly that's how I always treated folks on my team. Personally I think your boss is being silly and focusing on exactly the wrong things.

But that doesn't mean you have a right to do this in spite of what your boss wants and specifically expects you to do. And that certainly doesn't mean that you are immune to criticism in your performance reviews.

I'm not sure how you could be "defiant professionally". And you can't expect that taking a "deal with it" unprofessional attitude with your boss will be a good thing for you. That is almost certain not to end well.

My advice is to think how important it is for you be allowed more flexibility in your schedule. If it's important enough, you might need to consider working for a different boss - either by transferring within your company or finding a new job.

If it's not important enough, then learn to arrive on time as expected by your boss or learn to tolerate getting dinged in your performance review.