Under the Pension Reform Act (2014), only employers with 15 employees and above are required to contribute to the Pension Scheme. The Act further provides that private organizations with less than 3 employees will be governed by guidelines. There is now a proposed guideline for this category of employees. The National Pension Commission (PenCom) launched the Micro Pension Plan (MPP) on March 28, 2019. The MPP is an initiative of PenCom in providing “pension services to self-employed persons in the informal sector and employees of organizations with less than 3 employees”.