#HRhelpdesk #IndiaHRGuide #Mandeep Singh, with over 24 years of HR experience, explains that in business, "line" functions are those directly involved in achieving the organization's primary objectives, such as production or sales. These roles generate revenue and are essential to the core mission. In contrast, "non-line" (or staff/support) functions provide specialized support and expertise, including HR, finance, and IT, helping the line functions operate effectively. Organizations often differentiate benefits and compensation between line and non-line functions to optimize costs and manage benefit administration efficiently, with line functions typically receiving higher benefits due to their direct impact on business goals.