ILO (21.10.2020) This paper provides updated regional and global estimates of the costs and financing gaps for targets 1.3 and 3.8 of the SDGs relating to social protection and health care in 2020 and projections of incremental financial needs for reaching universal coverage in 2030. The paper analyses options for filling social protection financing gaps in developing countries during the crisis and beyond using domestic and external resources, including the strengthening and expansion of contributory systems. The analysis incorporates the effects of the COVID-19 pandemic.