Working daily? In theory (2,5)
I believe the answer is:
on paper
'in theory' is the definition.
('on paper' can be a synonym of 'in theory')
'working daily' is the wordplay.
'working' becomes 'on'.
'daily' becomes 'paper' (newspaper).
'on'+'paper'='ON PAPER'
(Other definitions for on paper that I've seen before include "Theoretical" , "Planned (in theory)" , "Where one might write" , "In writing" , "Hypothetically" .)