Their take-up rate should also be increased, as currently planned by the government for the coming years. The BEPS are individual retirement accounts that target those working in the informal sector, with irregular wages or with wages below the minimum wage, and those who have not contributed enough to the contributory regime to be entitled to a pension (that, by law, must be at least equal to the minimum wage). The government’s top up rate on individuals’ voluntary contributions to the BEPS would be 20%. The BEPS specifically targets low-income households: only those in the three lower socio-economic strata (the so-called Sisben 1 to 3) can be covered by the BEPS.