evidence: The current EPF contribution rates are 8% for the employee (with the possibility of additional contributions) and 12% for the employer (International Social Security Association 2019, 244). Employees are entitled to their benefits—which are paid out as lump sums—when they reach the statutory retirement age of 55 (men) and 50 (women), respectively. In certain cases, it is possible to withdraw benefits earlier; these include marriage (for women only), permanent disability, and migration (Employees’ Provident Fund 2017, 220). Moreover, since 2015 members are permitted to withdraw money for housing loans or medical treatment. Overall, coverage rates are relatively low in Sri Lanka, with legal coverage at 32.9% of the working-age population and effective coverage rates at 18.9% (ILO 2017). [...] The monthly contribution rate depends on employees’ age and income. In 2018, the general employees’ contribution rate was 11%. The employers’ contribution rate varied between 12% and 13% depending on the employees’ income. For employees older than 60, the regular contribution rate is halved (Price et al. 2018, 13). Moreover, additional voluntary contributions to the first account are possible. According to current data, roughly half of the Malaysian labour force contributes to the EPF, indicating more or less universal coverage of formal private-sector workers, while coverage gaps remain when it comes to self-employed workers and workers in the informal sector (Price et al. 2018, 42; see also ILO 2017).