Coverage of ESI is not necessarily on the basis of the nature of industry as Software or engineering but it is on the basis whether the establishment is set up in an area notified as covered or not. There are areas notified as not covered by ESI. Therefore, the first thing to be ensured is that whether any exemption is available to the respective area where the park is set up. If it is exempted area, then all firms in that area, irrespective of software or not, will be exempted from the ESI. For EPF no such exemption on the basis of area of operation will be available. All firms which employ not less than 20 employees will be covered by EPF. The question of whether or not employees' salary does not exceed Rs 6500 comes next only. For EPF, although employees whose salary exceeds Rs 6500 are excluded,the establishment will be covered. Dear Drupad, You may interpret the Maternity Benefit Act as applicable to all establishments to which Shops and Establishments Act (as also the Factories or Plantations Labour Act) applies but does not apply to employees (women) to whom the ESI Act applies or who is covered by ESI. It does not means that the Maternity Benefit Act will not be applicable to employees of the establishment to which ESI Act applies. But it only implies that the benefits under Maternity Benefit Act will be available only to those women employees who are not geting maternity benefits from the ESI Corporation under the ESI Act. Regards, Madhu.T.K