As regards exemption from ESI though there is a provision to exempt it (Section 87 of the ESI Act 1948) provided that the employees are otherwise in receipt of substantially similar or superior benefits than is provided in the Act, for a period of one year at a time, so it is virtually impossible to provide matching facilities like medical coverage to employee and family, sickness benefit etc. The other option is to enhance salary levels to all the employees above the ceiling limit, presently Rs. 21,000/- pm.