E/C.12/2015/1 national social protection floors aim at guaranteeing income security and access to basic services throughout the life cycle, paying particular attention to the most vulnerable and disadvantaged, including children, older persons, persons with disabilities, informal workers and non-nationals (see A/HRC/28/35, paras. 37-53). Women 9. Women are often not entitled to social security benefits and pensions, whether because they are in the informal economy, because they experience greater difficulties in complying with eligibility criteria or simply because they are engaged in unpaid work that is not recognized as an economic contribution to their communities and societies. An additional obstacle is that women are often considered primarily as being dependent on their male partner and not as individual rights holders. In this context, the Committee highlights that several of the basic guarantees included in national social protection floors, such as maternal health, child care and maternity benefits and pensions, contribute towards establishing universal benefits. These benefits decrease gender inequalities also by alleviating the burden imposed on women, who continue to shoulder a disproportionate part of household responsibilities. Progressive realization 10. While drawing attention to the concept of social protection floors as a core obligation without which economic and social rights, including the right to social security, are rendered meaningless, the Committee reminds States parties to the Covenant of their obligation to progressively realize the right to social security, as indicated in general comment No. 19. This is further reflected in ILO Recommendation No. 202, which sets out strategies for extending social security so that ever higher levels of protection are ensured to as many people as possible. In fact, when used as floors and not ceilings, and provided they are established and implemented according to human rights standards and principles, social protection floors have great potential to facilitate the enjoyment of several economic and social rights. 11. The Committee welcomes the fact that social protection floors are gradually being established in countries at different levels of economic and social development through a wide range of programmes and measures, as illustrated in the ILO World Social Protection Report 2014-2015. 12. In some lower-income countries, where safety nets are temporary, have narrowly focused targets and have very low benefit levels, there is an ongoing discussion on expanding social protection transfers and building nationally defined social protection floors as part of a comprehensive social protection system. Presently, more than 20 developing countries have achieved or nearly achieved universal pension coverage; a few others are currently piloting non-contributory old-age social pensions. Many middleincome countries are consistently expanding their social protection systems, thereby contributing to domestic demand-led growth strategies that in turn boost development. 13. There are options available for Governments to expand the fiscal space for social protection even in the poorest countries, for example by reallocating public expenditure with a renewed focus on social spending, increasing tax revenues, reducing debt or debt servicing, adapting the macroeconomic framework, fighting illicit financial flows and increasing social security revenues. Equally important is the evidence demonstrating that, in line with their Covenant obligations, countries cannot afford not to allocate sufficient 3