(v) Promote legal, administrative and policy measures that ensure women’s full and equal access to pensions, through contributory and/or non-contributory schemes that are independent of their employment trajectories, and reduce gender gaps in benefit levels; for or marketed to women and girls cost more than similar goods and services intended for or marketed to men and boys; (q)Take concrete steps to support and institutionalize a gender-responsive approach to public financial management, including gender-responsive budgeting and tracking across all sectors of public expenditure, to address gaps in resourcing for gender equality and the empowerment of women and girls, and ensure that all national and sectoral plans and policies for gender equality and the empowerment of women and girls are fully costed and adequately resourced to ensure their effective implementation; (w) Take steps to achieve the full realization of the right to the enjoyment of the highest attainable standard of physical and mental health by improving access to timely, affordable and quality health systems for women and girls through gender-sensitive national strategies and public health policies and programmes that are comprehensive, affordable and better targeted to addressing their needs, and work to improve access to paid leave and social security benefits, particularly in cases of retirement, unemployment, illness, disability, ageing and incapacity to work, as well as develop and implement occupational health and safety measures, including appropriate measures to provide special protection to women during pregnancy in types of work proved to be harmful to them; (r) Promote decent paid care and domestic work for women and men in the public and private sectors by providing social protection, safe working conditions and equal pay for equal work or work of equal value, thereby facilitating the transition of informal workers, including those engaged in informal paid care and domestic work, into the formal economy; (s) Improve the security and safety of women on the journey to and from work and the security and safety of women and girls on the journey to and from educational facilities through gender-responsive rural development strategies and urban planning and infrastructure, including sustainable, safe, accessible and affordable public transportation systems, street lighting, and separate and adequate sanitation facilities, so as to facilitate women’s access to places, products, services and economic opportunities; (x) Ensure universal access to sexual and reproductive health and reproductive rights in accordance with the Programme of Action of the International Conference on Population and Development and the Beijing Platform for Action and the outcome documents of their review conferences, including universal access to sexual and reproductive health-care services, including for family planning, information and education, and the integration of reproductive health into national strategies and programmes, and recognizing that the human rights of women include their right to have control over and decide freely and responsibly on all matters related to their sexuality, including sexual and reproductive health, free of coercion, discrimination and violence, as a contribution to the fulfilment of their economic rights, independence and empowerment; (t) Optimize fiscal expenditures for gender-responsive social protection and care infrastructure, such as equitable, quality, accessible and affordable early childhood education, childcare, elder care, health-care, and care and social services for persons with disabilities and persons living with HIV and AIDS, which meet the needs of both caregivers and those in need of care, bearing in mind that social protection policies also play a critical role in reducing poverty and inequality and supporting inclusive growth and gender equality; (y) Recognize the social significance of maternity, paternity, motherhood, fatherhood and the role of parents in the upbringing of children, and promote paid maternity, paternity or parental leave and adequate social security benefits for both women and men, take appropriate steps to ensure they are not discriminated against when availing themselves of such benefits and promote men’s awareness and use of such opportunities, as a means of enabling women to increase their participation in the labour market; (u) Work towards establishing or strengthening inclusive and gender-responsive social protection systems, including floors, to ensure full access to social protection for all without discrimination of any kind, and take measures to progressively achieve higher levels of protection, including facilitating the transition from informal to formal work; 11