India has made measurable improvements in ease of doing business over the last decade.
For US founders, CFOs, and HR leaders exploring India for engineering, customer support, or shared services teams, that progress is worth paying attention to.
In 2014, India ranked 142nd on the World Bank’s Ease of Doing Business index. By 2020, it climbed to 63rd, driven by regulatory reforms, digital systems, and faster approvals.
And that’s not it. India also offers access to a deep pool of professionals across AI, technology, engineering, finance, operations, and emerging digital roles.
But rankings and talent availability tell only part of the story. For US employers looking to establish operations, hire teams, or engage contractors in India, the on-the-ground experience involves navigating a complex regulatory landscape that varies significantly from American business norms.
US vs India: What Changes Once You Start Hiring
| Area | United States | India | What This Means for US Employers |
|---|---|---|---|
|
When employment obligations begin |
After entity setup and payroll registration |
From the first employee, even without a local entity |
Hiring triggers compliance immediately; waiting to “formalize later” creates risk |
|
Labor law structure |
Federal + state |
Central + state + local rules |
One policy does not scale nationally; state variance matters |
|
Payroll taxes & social security |
Employer-calculated, flexible benefits |
Statutory, mandatory deductions (PF, ESIC, PT, TDS) |
Errors are penalized; compliance is non-negotiable |
|
Employment contracts |
Largely flexible, at-will
|
Regulated notice periods, termination norms |
Workforce restructuring requires advance planning |
|
Hiring across states |
Minimal change |
Different registrations, filings, and leave rules |
Multi-state teams multiply compliance work |
|
Pausing or exiting operations |
Predictable, fast |
Entity-type dependent and uneven |
Entity choice affects exit flexibility |
|
Ease of entry vs ease of operation |
Largely aligned |
Entry is easier than ongoing compliance |
Rankings help entry, not employment execution |
Employment laws differ by state, compliance requirements are layered, and what works in Delaware or California may not translate directly to Mumbai or Bangalore in India.
Let’s look at India’s ease of doing business progress, the areas that still need careful handling, and how Employer of Record (EOR) services help US companies hire compliantly.
TL;DR
- India’s ease of doing business has improved sharply, moving from rank 142 in 2014 to 63 by 2020 due to digitisation and coordinated reforms.
- Business conditions vary widely by state. Andhra Pradesh, Maharashtra, Tamil Nadu, and Telangana execute approvals faster due to strong single-window systems.
- 2025-26 reforms improve predictability. The Income Tax Bill, 2025, simplifies tax periods and lowers the senior talent tax. GST 2.0 cuts slabs, speeds refunds, and reduces compliance work.
- Ease of doing business rankings do not solve structural risks. Land acquisition is slow, contract enforcement is lengthy, and exit processes remain uneven.
- These reforms simplify entry and approvals, not employment. Hiring in India triggers payroll tax, social security, and labor law compliance from day one, even without a local entity.
- Employer of Record (EOR) bridges the gap by enabling compliant hiring without entity setup, while managing payroll and state-level labor compliance.
- US companies use EOR providers like Husys when they need speed, multi-state hiring, or flexibility to scale or pause without long-term legal exposure.
What is Ease of Doing Business?
Ease of Doing Business refers to how simple or complex it is for companies to start, operate, and scale in a given country. It encompasses everything from business registration and permits to tax filing, employment compliance, contract enforcement, and access to credit.
For a US company expanding into India, ease of doing business determines whether setting up operations takes three weeks or six months, whether tax filings can be done online or require physical visits to government offices, and whether hiring an employee involves a single contract or navigating multiple labor registrations across different state agencies.
The easier these processes are, the faster companies can focus on growth instead of paperwork.
Why is Ease of Doing Business Important?
For a US CEO expanding into India, ease of doing business shapes how early decisions translate into operational commitments.
Questions US Leaders Typically Ask Before Hiring in India
❓ Does ease of doing business reduce hiring complexity?
No. Ease of doing business reforms simplify entity formation and approvals, not employment. Hiring still triggers payroll, statutory benefits, and state-level labor compliance immediately.
❓ How different is India from US state-level employment complexity?
In the US, most employment rules are consistent once payroll is set up. In India, employment laws vary significantly by state, affecting leave rules, payroll filings, and termination processes. Scaling across states increases compliance surface area.
❓ Why do US companies choose EOR instead of setting up an entity first?
US companies choose Employer of Record (EOR) models, including providers like Husys, when speed, flexibility, and risk control matter more than immediate ownership of a local entity.
❓ Is EOR a short-term workaround or a long-term strategy?
It can be both. Many companies use EOR for initial hiring and later transition to an entity. Others retain EOR long-term for distributed teams, cost efficiency, and simplified compliance management.
It matters because ease of doing business directly affects:
- When Indian employment obligations begin for US companies: Clear, standardised processes make it easier to understand when legal, payroll, and employment requirements start applying. This allows leadership to plan hiring and market entry without hidden triggers or unclear thresholds.
- How smoothly teams can scale: When compliance processes are consistent and digitised, companies can add employees and locations without redesigning their operating setup each time. This reduces friction as teams grow across cities or states.
- How easily plans can change: Predictable regulatory frameworks make it simpler to pause, restructure, or exit operations if priorities shift. This matters when expansion is phased or tied to market performance.
- How much internal effort operations require: Simpler, more transparent systems reduce the ongoing load on legal, finance, and operations teams, freeing leadership to focus on growth rather than administrative oversight.
India’s Global Ease of Doing Business Ranking
India’s score on the World Bank’s Ease of Doing Business index improved from 142nd in 2014 to 63rd by 2020, reflecting more structured and predictable business procedures.
This improvement in ranking has coincided with a noticeable rise in foreign capital entering the country. Between April and September 2025, India received over US $50 billion in foreign direct investment (FDI), an increase of about 13 percent from the previous year, showing sustained investor interest.
Policy changes announced in the Union Budget 2025–26 aim to further strengthen investor appeal. For example, the government proposed raising the FDI limit in the insurance sector to 100 percent for entities investing their entire premium in India, expanding access for global insurers.
And if we look at FDI inflows over the last decade, it has almost doubled, from roughly US $36 billion in 2013–14 to about US$80.6–81.0 billion in 2024–25.
For a US CEO, what does all this mean? Simply put, India's regulatory reforms aren't just happening on paper. They're translating into real money flowing in, genuine policy liberalization, and growing foreign participation across multiple sectors.
It’s a signal worth paying attention to when thinking about whether to deploy capital in India.
How India Improved Its Ease of Doing Business
Over the last decade, India rolled out a set of structural reforms aimed at simplifying how businesses are formed, approved, and regulated. These changes focused on reducing manual processes, consolidating registrations, and moving core interactions online.
Importantly, reforms were coordinated across multiple central ministries and reinforced through state-level implementation.
1. SPICe+ Form for Company Incorporation
Introduced in 2020, the SPICe+ (Simplified Proforma for Incorporating Company Electronically Plus) framework brought together ten separate registrations into a single digital application.
Through one form, companies can complete incorporation, obtain PAN and TAN, register for GST, EPFO, and ESIC, and initiate bank account opening. This replaced a fragmented, multi-agency process that previously required sequential filings and physical follow-ups. SPICe+ can be understood as India’s closest equivalent to a streamlined online incorporation flow that also kicks off key tax and employer registrations in one go.
2. National Single Window System (NSWS)
Launched in 2021, the National Single Window System provides a centralised digital platform for business approvals and clearances across 32 central ministries and 32 state governments. Companies submit information once through a common investor profile, with forms auto-populated across departments.
The system enables real-time tracking of applications, reducing uncertainty around approval timelines. You can also check which approvals are required to start your business (depending on the sector). Think of NSWS as the closest parallel to US state business portals that help you identify permits, submit applications, and track approvals online.
3. Jan Vishwas Act, 2023
The Jan Vishwas Act, 2023, removed criminal liability for 183 minor procedural and technical violations across 42 central laws administered by 19 ministries. These offenses were converted into civil penalties, lowering the legal risk associated with routine compliance lapses.
The Jan Vishwas (Amendment of Provisions) Bill, 2025, further decriminalizes 50 additional provisions across 16 laws, continuing the shift away from imprisonment for procedural non-compliance. A simple US comparison is how many routine compliance failures are handled through civil or administrative penalties, rather than criminal charges.
4. Business Reform Action Plan (BRAP)
Since 2015, the Government of India has been implementing the Business Reforms Action Plan (BRAP) through DPIIT to promote competition among states in improving their business environments.
BRAP 2024, the latest edition, introduces next-generation reforms with an evidence and feedback-based assessment methodology, focusing on reducing approval times, integrating online service delivery through platforms like the National Single Window System, and covering critical sectors including labor, Environment, Taxes, Land Administration, and Construction Permits.
BRAP can be considered a state-by-state scorecard, similar in spirit to the best state for business rankings used in the US.
For context, if you think of a US top state for business, a benchmark like North Carolina, Andhra Pradesh, often referred to as AP, is commonly cited as a leading BRAP performer in India.
Ease of Doing Business at the State Level
Through the Business Reform Action Plan (BRAP), the Department for Promotion of Industry and Internal Trade evaluates how states implement business-facing reforms across the full operating lifecycle.
The framework covers 434 reform points across 25 areas, including business entry, construction permits, inspections, and labor regulations, creating a measurable basis for comparing states on execution, not intent.
1. Top Performers in BRAP 2024
At the Udyog Samagam 2025 conference held in November, states were recognised based on actual reform implementation and feedback from businesses operating on the ground.
- Top Achievers (five reform areas): Uttarakhand, Punjab
- Strong Performers (four reform areas): Andhra Pradesh, West Bengal, Jammu and Kashmir, Kerala, Tamil Nadu, Madhya Pradesh, Telangana, Rajasthan, Jharkhand, Chhattisgarh
- Assessment scale:
- More than 5.8 lakh businesses evaluated
- Over 1.3 lakh detailed interviews were conducted to validate the real-world implementation
For US companies, these rankings help narrow down which states offer smoother approvals, more predictable inspections, and faster operational setup, especially when hiring or operating across multiple locations.
2. State-Level Single Window Systems
States have invested heavily in their own digital approval platforms to reduce approval timelines and eliminate physical follow-ups. These systems matter because most operational approvals still sit at the state level.
- Maharashtra – MAITRI 2.0 (launched February 2025)
- Integrates 119 services across 16 departments
- Provides real-time application tracking and an incentive calculator
- Particularly relevant for US companies setting up technology, manufacturing, or shared services operations
- Download the full MAITRI 2.0 services list: 119 approvals and clearances, grouped by department and setup stage.
- Andhra Pradesh – Industries Single Desk Portal
- Widely recognised as a top-performing state in India’s most recently published state-level business reform assessments.
- Uses a unified Common Application Form across departments
- Enforces time-bound service delivery
- Designed to operate with no physical touchpoints, which simplifies remote coordination for US-based teams
3. Integration with the National Single Window System
State systems are now linked to the National Single Window System, allowing companies to manage approvals across locations through a single interface.
- Covers 32 states
- One registration to identify required approvals and submit applications
- Centralised tracking for businesses operating in more than one state
For US businesses with distributed teams or phased expansion plans, this reduces the need to relearn processes every time operations move to a new state.
Policy Changes US Companies Should Track in 2025–2026
India’s reform momentum continues with changes in direct taxation, goods and services tax, regulatory oversight, and state-level investment benchmarking. These initiatives are designed to make compliance easier, improve transparency, and give companies clearer signals on long-term costs and obligations.
1. Income Tax Changes Since 2025
India replaced the Income Tax Act, 1961, with the Income Tax Bill, 2025, effective from 1 April 2026. The intent is to simplify interpretation, reduce disputes, and make compliance more predictable, not just reorganise the law.
Key Changes at a Glance:
| Aspect | Income Tax Before 2025 | Income Tax Since 2025 |
|---|---|---|
|
Tax period concept |
Separate the Previous Year and Assessment Year |
Single Tax Year, aligned with earning and filing |
|
Individual tax slabs (new regime) |
Lower rebate, income taxable above ₹7,00,000 or $7600 USD |
Enhanced rebate, income up to ₹12,00,000 or $13,059 USD effectively tax-free |
|
Senior talent taxation |
Higher effective tax for mid–senior earners |
Lower effective tax for local executives and senior hires |
|
Compliance approach |
Officer-driven assessments common |
Wider use of faceless, system-led assessments |
|
Dispute exposure |
Higher litigation over interpretation |
Clearer language aimed at reducing disputes |
|
Corporate tax rates |
22% (domestic companies opting new regime) |
Unchanged |
Why is this important for US companies?
- Talent cost planning improves: Lower effective personal tax increases net take-home pay for senior Indian hires without increasing gross compensation.
- Cleaner forecasting: A single tax year removes timing confusion when aligning Indian filings with US financial calendars.
- Lower friction with tax authorities: Greater reliance on system-based assessments reduces dependence on local interpretation.
2. GST Changes Since 2025
From 22 September 2025, India implemented GST 2.0, restructuring indirect taxes to reduce slab complexity, compliance effort, and working-capital strain for businesses. The focus is on fewer rates, simpler classification, and faster refunds.
| Aspect | GST Before 2025 | GST Since 2025 |
|---|---|---|
|
Number of primary slabs |
Content4 main slabs (5%, 12%, 18%, 28%) |
2 main slabs (5% and 18%) |
|
Essential goods & services |
Split across 0% and 5% |
5% slab retained |
|
Standard goods & services |
Spread across 12% and 18% |
Content18% becomes default |
|
Luxury/sin goods |
28% (+ cess) |
40% slab (incl. sin goods) |
|
Items in 12% slab |
A large number of goods |
99% moved to 5% |
|
Items in 28% slab |
Wide coverage |
90% moved to 18% |
|
Return filing |
Multiple forms, frequent reconciliation |
Simplified returns |
|
Refund timelines |
Often delayed |
Faster, system-driven refunds |
Why this matters for US companies
- Pricing becomes easier: Fewer slabs reduce classification disputes and pricing errors.
- Cash flow improves: Faster refunds lower GST credit lock-in, especially for exporters and services firms.
- Compliance effort drops: Simplified filings reduce ongoing accounting and reconciliation overhead.
- Predictable indirect tax exposure: Standardised rates help forecast costs across states and vendors.
Note: For US SaaS and services businesses, GST 2.0 reduces filing and reconciliation effort, while keeping tax exposure broadly stable.
3. High-Level Committee for Regulatory Reforms
Announced in the Union Budget 2025–26, this committee is tasked with reviewing non-financial sector regulations that affect how businesses operate on a day-to-day basis. This includes licenses, approvals, inspections, and certifications that often create ongoing compliance efforts after setup.
The committee’s mandate is to identify requirements that can be removed, merged, or shifted to risk-based and trust-based oversight. It is expected to submit its recommendations within one year, with states encouraged to adopt the changes.
What the committee is reviewing
- Licenses, permits, and registrations across central and state departments
- Inspection frameworks and frequency
- Overlapping certifications and reporting requirements
- Areas where self-declaration can replace routine approvals
Why this matters for US companies
- Fewer inspections and ad-hoc compliance checks
- Lower operational disruption once teams are in place
- More predictable regulatory interaction over time
What Ease of Doing Business Does Not Fully Address for US Employers
India’s ease of doing business reforms have improved entry and compliance processes, but execution gaps remain in areas that affect capital deployment, timelines, and exit optionality. These gaps matter most for large, long-term investments and asset-heavy operations.
For US companies evaluating India for FDI or scaled operations, these issues influence where capital gets deployed, how long it stays locked in, and how easily plans can change.
1. Land Acquisition Remains a Bottleneck for Large Investments
Land acquisition continues to be the single largest source of delay for infrastructure and manufacturing projects, directly affecting FDI-led expansion.
- Accounts for approx 35% of delays in major projects reviewed under PRAGATI
- Typical acquisition timelines run 4–5 years under the LARR Act
- Delays driven by consent thresholds, valuation disputes, and litigation
- Over 600 large projects have faced delays primarily linked to land issues
What this means for US investors: Asset-heavy FDI projects face longer capital lock-in periods before revenue generation, making location and structure decisions critical.
What US companies do instead during the long pre-operational phase: Many US companies separate market entry from asset deployment. While land acquisition, licensing, and construction move forward in parallel, they often set up a lean market-testing and local coordination team to assess demand, work with consultants and state authorities, prepare compliance frameworks, and build early commercial or support capability.
This is where Employer of Record (EOR) models like HuSys are typically used, not to accelerate land acquisition, but to enable compliant hiring during the long pre-operational phase without setting up a full legal entity upfront. HuSys handles payroll and employment compliance through its own Indian entities, so teams can be onboarded quickly while larger project timelines run their course.
2. Contract Enforcement Remains Slow and Costly
India continues to rank low on contract enforcement despite commercial court reforms, affecting dispute resolution certainty.
- Ranked 64th out of 190 economies on enforcing contracts (World Bank)
- Average resolution time: Approx 1,445 days
- Enforcement costs average: Approx 31% of claim value
- Court backlogs exceed 5 crore pending cases as of late 2025
What this means for US businesses: Legal disputes can remain unresolved for years, increasing reliance on careful contracting, arbitration clauses, and risk pricing upfront.
Solution for faster, lower-risk India entry: With HuSys EOR, US companies can hire and operate in India without waiting on a local entity or building an in-house compliance stack. HuSys supports HR and payroll execution and helps you stay compliant from day one through its expert compliance team, so you can get started in as little as 8 hours while keeping operational risk controlled.
3. Business Exit Is Uneven Across Entity Types
Exit processes are clearer for incorporated entities than for partnerships or proprietorships.
- Corporate MSMEs can access pre-pack insolvency with defined timelines
- Non-corporate entities lack equivalent fast-track exit mechanisms
- Voluntary liquidation still involves extended record-keeping and filings
What this means for US leadership: Entity choice affects not just entry and compliance, but how cleanly capital can be redeployed or withdrawn if plans change.
Indian states promote competitive federalism at World Economic Forum, Davos, highlighting fast-track entry and investment MoUs. But in practice, India entry can still take 12–18 months to operationalize, and these fast-track benefits are usually built for large corporations, not SMEs or startups.
Yet tax and employment compliance starts from the first hire, regardless of company size. If you hire directly and later need to pause or exit, employee exits and entity wind-down can become procedural and slow.
With HuSys EOR, employees are hired under HuSys’ Indian entities, so HuSys manages compliant hiring and employee exit formalities end-to-end, while clients can support outplacement where needed.
Competitive Federalism Benefits Large Investors, Not Early-Stage Entrants
At global forums such as the World Economic Forum (WEF) in Davos, Indian states actively promote competitive federalism—highlighting industrial policies, fast-track approvals, and pre-approved land parcels to attract large multinational investments. These efforts regularly translate into high-value announcements, such as Maharashtra securing ₹14.5 lakh crore in investment MoUs at Davos 2026.
However, publicly available reporting shows that translating these announcements into operational reality takes time. Even for large projects, execution often unfolds over many months as land allocation, approvals, and implementation plans progress. In another instance, a major Gorilla Glass manufacturing project in Tamil Nadu took roughly 17 months from MoU signing to on-ground execution.
While such incentives and fast-track mechanisms benefit large, asset-heavy corporations, small and mid-sized companies do not receive similar acceleration. Yet employment, payroll taxes, and labour law compliance apply uniformly from the first hire—regardless of company size or investment scale.
Example 1 — Maharashtra’s WEF MoUs take time to implement
For example, the Maharashtra government secured ₹14.5 lakh crore in MoUs at Davos 2026 — but translating such commitments into fully operational projects and investments still unfolds over months and years as approvals, land allotments, and execution plans get finalised
Example 2 — Tamil Nadu Gorilla Glass project shows a delay from the MoU to execution
Even for large, state-backed manufacturing projects, the journey from announcement to on-ground operations can take well over a year. For example, Corning’s Gorilla Glass manufacturing plans were publicly announced in 2023 as part of state investment initiatives, but the actual facility was inaugurated and began operations in Tamil Nadu only on 5 December 2025. This roughly 17–24 month gap between intent and execution highlights a broader reality: high-profile investment announcements signal policy support, but operational readiness still unfolds over extended timelines driven by approvals, land, and execution complexity.
Example 3
For instance, the London Stock Exchange Group (LSEG) publicly announced plans to establish a Technology Centre of Excellence in Hyderabad after a meeting with Telangana’s minister in May 2023, but the actual facility formally opened and began operations only in January 2024, staffed with hundreds of professionals and hiring plans for more. This illustrates how state investment announcements can take many months to become actual operational facilities.
Husys addresses this gap by enabling compliant hiring through its own Indian entities, without requiring US companies to wait for incorporation or build an internal compliance stack. With over 23 years of operating history in India, Husys has supported more than 5,000 global clients and manages payroll and compliance for over 50,000 employees, with a consistent record of zero statutory penalties and a 100% client satisfaction score.
How Employer of Record (EOR) Solves Hiring and Compliance Gaps
Employer of Record (EOR) is a hiring model where a local EOR provider becomes the legal employer for employees in India, while the US company retains full control over day-to-day work, performance, and delivery.
For US employers, EOR addresses gaps that sit outside the scope of ease of doing business reforms, particularly around employment, payroll, and ongoing compliance.
What EOR directly handles
- Legal employment: Employees are hired under the EOR’s Indian entity, removing the need for the US company to set up a local subsidiary before hiring.
- Payroll and statutory compliance: The EOR manages salary processing, tax withholding, provident fund, social security, and state-specific filings on an ongoing basis.
- Labor Law coverage across states: Employment terms, leave policies, notice periods, and terminations are aligned with applicable central and state labor laws.
- Regulatory accountability: The EOR assumes responsibility for employment compliance, reducing exposure to penalties arising from misinterpretation or missed filings.
Why this matters in the context of Ease of Doing Business
Ease of doing business reforms in India focus on entity formation, approvals, and regulatory interfaces. They do not change when employment obligations begin.
In India, the moment an employee is hired, the employer must comply with payroll tax withholding, social security contributions, Labor Law coverage, and state-specific filings. These obligations apply regardless of company size and do not depend on incorporation status or investment approvals.
Employer of Record addresses this gap by acting as the legal employer under Indian law. The EOR runs payroll, manages statutory deductions, and ensures labor law compliance from the first day of employment, allowing US companies to hire without setting up a local entity or building internal compliance infrastructure.
When do US Companies Choose Employer of Record (EOR) in India?
US companies choose EOR services like Husys when waiting increases business cost, and setting up local infrastructure creates avoidable risk.
Choose EOR when
- You need to hire fast in India: Roles must be filled in weeks to meet delivery, revenue, or customer commitments, and waiting for incorporation would slow execution.
- You want to hire without setting up an Indian entity: You need employees on payroll without taking on long-term legal and compliance obligations upfront.
- Your India team is still small or mid-sized: Running a full entity, payroll system, and compliance stack doesn’t make economic sense at current headcount.
- Your employees are spread across multiple states: Different state labor rules and filings increase compliance work and error risk.
- You need the option to pause hiring or change direction in India: If priorities shift, you want to stop or scale back without unwinding a legal entity.
Conclusion
India has made steady progress in improving the ease of doing business through regulatory reform, digitisation, and stronger state-level execution. For US companies expanding into India, these changes improve the predictability of market entry, approvals, and ongoing regulatory interaction once operations are established.
However, employment sits outside the scope of ease of doing business reforms and can become complex quickly, especially when hiring across multiple Indian states.
This is where an Employer of Record (EOR) like Husys can help. Husys brings 23+ years of experience in the Indian market, backed by a team with 250+ years of combined expertise in Indian compliance.
With onboarding in as little as 8 working hours and coverage across 28 states and 6 union territories, Husys enables US companies to hire in India compliantly without setting up local infrastructure upfront.
Frequently Asked Questions (FAQ's)
1. Which state is No. 1 in ease of doing business in India?
Andhra Pradesh is considered the No. 1 state for ease of doing business based on the last published national rankings. It consistently led on approvals, digital governance, and investor facilitation, making it a preferred entry point for foreign businesses.
2. What is the ease of doing business list in India?
India earlier published state rankings under the Business Reform Action Plan, with Andhra Pradesh and Telangana leading. The government now follows category-based assessments instead of public rankings, focusing on reform implementation rather than competitive state-level positioning.
3. What challenges should I consider when expanding to India?
Despite reforms, India still involves complex labor laws, state-level enforcement differences, mandatory notice periods, layered payroll compliance, and slower exits. Ease of doing business reflects policy direction, not the full operational reality foreign employers must manage.
4. What are the main legal entity types available in India?
US companies can operate through a private limited company, wholly owned subsidiary, branch, liaison office, or an employer of record. The right structure depends on hiring scale, compliance tolerance, speed of entry, and long-term business intent.
5. How does ease of doing business affect hiring and employment in India?
Even though ease of doing business has improved over the years, hiring in India still involves complex labor laws, statutory benefits, and state-level compliance. Employer of Record providers like Husys handle legal employment, payroll, and compliance while you manage daily work.