based on act 1955. retirement where be no any benefits. Just discuss with the staff who going to reach 60 years old, plan to handover his job, give him a letter to inform him to retire at 3 months before his birth date. Means if his birth date is 17/6/2020, then his last working date is 16/6/2020. For example u can propose to management to increase employer EPF contribution % more than 13% for those 10 years service & above.