The Role of SEZ as ‘tool of Industrialization’ had already widely discussed. Whether SEZs are playing an important role for the socio-economic development through employment generation and skill formation is always controversial issue. What does these zones really beneficial by offering large number of employment opportunities? The present discussion is focused on these issues. The Research question discussed in this paper is whether SEZs have contribution in employment generation. How far these zones have been successful in generating employment? SEZs are regarding as highly effective tools for jobs generation. Hence the paper aims to study the comparative analysis of employment performance of SEZs. The paper makes an assessment on economic aspects of SEZs. The empirical evaluation on the employment effect of SEZs is analyzed through the present research paper.