Some of the State amendments to the Industrial Employment Standing Orders Act have extended the application of the Act to offices situated outside the factory premises also. In Kerala the Act is applicable to establishments which are covered by Payment of Wages Act and virtually all establishments come under the Act. Maharashtra, the Act is applicable to establishments covered by Shops and Commercial Establishments Act. Once the factory is covered, it is always advisable to extend the application of the Standing Orders to the employees working in the office also.