EPF Withdrawal Rules 2025 – For Home Loan, Medical, Retirement & Other Purposes

Employees’ Provident Fund (EPF) is built over a long term on the contributions made by the employee, employer, and the government (in some cases). It is the social security program administered by a statutory body called the Employees’ Provident Fund Organisation (EPFO) to provide a safety net to people on their retirement. The amount invested over the years, along with specified interest, is paid out to the employee on his/her retirement. However, EPF may be partially or fully withdrawn under certain specific circumstances. Read the complete article to know the latest EPF withdrawal rules 2025, EPF withdrawal limits, documents required, processes, tax rules and more.

Table of Contents
Types of PF Withdrawals	Eligibility on Various Types of EPF Withdrawals	EPF Withdrawal Rules 2025
Documents Required for PF Withdrawal	EPF Withdrawal Process	How to Withdraw Pension Contribution in EPF
How to Check EPF Withdrawal Status	EPF Customer Care Details	Taxation on EPF Withdrawal
Online Grievances Portal for PF Withdrawal	Common Reasons for PF Withdrawal Rejection	FAQs

Types of PF Withdrawals: Partial vs. Full

1. Complete Withdrawal

Employees’ Provident Fund can be fully withdrawn by the employee in either of the below cases-

• At the time of retirement (On or after 58 years of age)
• If unemployed for two months of time
• Death before the specified retirement age

2. Partial Withdrawal

EPF maybe partially withdrawn only under certain specific reasons and subject to the limits fixed for aforesaid reasons. Key reasons for which you may need to partially withdraw money from your EPF account include medical emergencies, construction/purchase of  house, renovation of house, repayment of home loan or wedding expenses.

However, there are various EPF withdrawal rules that one needs to adhere to in order to make withdrawals from the PF account.

EPF Withdrawals – All you Need to Know

Purpose	Eligibility	Limit
Medical Emergency for member/spouse/parent/children	Any PF member	Lesser one of employee’s share plus interest or 6 times of the monthly salary (Basic + DA)
Construction/Purchase of New House	Employee must have served min 5 years	90% of the PF Balance
Renovation of House	Can be withdrawn after 5 years from the construction of house	12 times of the employee’s monthly salary
Repayment of Home Loan	Employee must have served for min 3 years	90% of the PF Balance
Wedding of member/sibling/children	Employee must have served for min 7 years	50% of employee’s share plus interest
Retirement	After completing 58 years of age	Entire EPF corpus
Unemployment/Resignation	Only after at least 1 or 2 months of unemployment	75% – After being unemployed for more than 1 month Remaining 25% – After being unemployed for more than 2 months

Eligibility for Various Types of EPF Withdrawals

For Medical Purposes

• An employee is allowed to withdraw employee’s share with interest or six times the monthly salary (whichever is lower) from the provident fund for the purpose of medical treatment
• This EPF withdrawal is applicable for medical treatments of self, spouse, children, and parents
• There is no lock-in period or minimum service period for this type of withdrawal

For Repaying Home Loan

• For the purpose of repaying the outstanding home loan, the PF member is allowed to withdraw up to 90% of the corpus if the house is registered in his or her name or held jointly
• However, to withdraw the amount, at least 3 years of complete service is required

For Wedding

• At least 7 years of service must be completed in order to be eligible for the withdrawal
• 50% of the employee’s contribution with interest can be withdrawn
• An employee can withdraw funds for his own, siblings or child’s marriage

For Renovating and Reconstructing a House

• The employee can withdraw funds from his EPF account for the purpose of renovation and reconstruction
• The house should be held in his/her name or held jointly with the spouse
• The employee must complete at least 5 years of total service
• The member can withdraw 12 times his monthly salary from his provident fund account

For Purchasing or Constructing a New House

• A PF member can withdraw a partial amount from his employee provident fund for the purpose of purchasing a plot and/or constructing it
• The property should be registered in his or her name or held jointly with the spouse
• An employee should have completed a minimum of 5 years of total service
• 24 times of the monthly salary for purchasing a plot/36 times of the monthly salary for purchasing or constructing a house or the cost of the property or the total of employee’s and his employer’s share along with the interest amount (whichever is less) can be withdrawn
• Withdrawal is allowed only after completing 5 years of service
• Withdrawal for the purpose of purchasing a plot and constructing it can be done only once in the entire service tenure

Retirement

• A person can withdraw his or her entire provident fund corpus after completing 58 years of age
• The employee is allowed to withdraw up to 90% of the provident fund balance

EPF Withdrawal Rules for Unemployed Individuals/PF Withdrawal Rules After Resignation

• A person can withdraw 75% of his or her provident fund if he/she is unemployed for more than a month
• For unemployment of more than 2 months, the remaining 25% of the corpus can also be withdrawn

Also Read: Employees’ Provident Fund (EPF)

EPF Withdrawal Rules 2025

Employees’ Provident Fund is an investment scheme created for the purpose of retirement. Withdrawal should be prevented until and unless it is an emergency. However, in case a member wants to withdraw funds from his EPF account, he should keep the following EPF withdrawal rules in mind-

• Provident Fund that is withdrawn within 5 years of account opening is taxable. However, no TDS will be applicable if your withdrawal amount is less than Rs. 50,000.
• It’s not necessary to withdraw provident fund when you change your employer as PF can easily be transferred to a new account through the online process
• As per the rules, one cannot withdraw the Provident Fund balance of a job where you are currently employed
• Loan (Partial withdrawal) can be availed on employee provident fund

Considering the early PF withdrawals by the employees, the Government of India made some amendments to the employee provident fund in 2016. Here are the main amendments to PF advance withdrawal rules–

• 90% of the EPF balance can be withdrawn after the age of 54 years
• After leaving a job, a person can withdraw 75% of the provident fund balance if he remains unemployed for 1 month and the remaining 25% after the second month of unemployment

EPF Withdrawal before 5 Years of Service

EPF withdrawal before 5 years of continuous service attracts TDS on the withdrawal amount. However, if the withdrawal amount is less than Rs. 50,000, no TDS is deducted. In case you want to withdraw your funds before 5 years of service, you should keep the following EPF withdrawal rules in mind-

• As per the latest modification in ITR Forms 2 and 3, the assessee has to provide a detailed breakup of the entire amount deposited in PF account every year
• This will help the Income Tax Department to assess whether the withdrawal made by you is taxable or not
• The department will also check whether additional tax has to be paid by you after revaluation
• EPF contribution is done in four parts – employee’s contribution, employer’s contribution and interest on each deposit
• If the employee has claimed exemption on EPF contribution for previous years as per Section 80-C, all four parts will be taxable
• If the employee has not claimed exemption in the previous year on EPF, the employee’s contribution part will be exempted from tax at the time of withdrawal
• The tax will depend on the income slab in which the employee fell for that year
• The tax will be applicable in the year of withdrawal but the consideration will be done for each year

PF Withdrawal Rules After Retirement

• As per the EPF Act, when a member retires at the age of 58 years, he has to apply for the claim of his final settlement
• The total PF balance consists of both employee’s as well as the employer’s contribution
• The member also becomes eligible for the EPS amount if he has served for a period of more than 10 years in continuation
• In case the member has not completed 10 years of service at the time of retirement, he can withdraw the complete EPS amount along with his EPF
• If he completes 10 years of service, the employee gets pension benefits after retirement
• The withdrawal of corpus accumulated in the EPF account after retirement is completely tax-free
• The interest earned on the EPF corpus after retirement is taxable
• An employee who has registered at the EPF member portal can fill the form and claim his funds online
• If the member does not withdraw funds for three years after retirement, he will have to pay tax on the interest earned

PF Withdrawal for Home Loan Repayment

EPF members can utilize the fund accumulated in their EPF account to facilitate their housing needs after three years of account opening. As per the newly added Para 68-BD in the EPF Scheme, 1952, EPF members can apply for a withdrawal of up to 90% of the accumulated corpus for either making the down payment of the house or for the payment of EMIs or for the construction of a new house.

Earlier, the maximum withdrawal amount was limited to the total contribution of the employee and the employer with the interest of 36 months or the cost of the property, whichever was less. The member was also not required to be a member of the housing scheme to avail this facility. He just had to be a member of the EPF for five years.

After the insertion of Para 68-BD in the EPF Scheme, 1952, the members got more options to utilize their funds. The time limit (from account opening) has also been reduced to 3 years. The minimum PF balance of the member should be more than Rs. 20,000 either individually or including that of the spouse in case he/she is also a member of the EPFO. However, a member can withdraw the PF balance only once in a lifetime to pay for the property.

Some important features of home loans on EPF are as follows-

• The applicant should be a member of a registered housing society having at least 10 members
• The bank can use the Commissioner’s certificate of PF contributions to calculate EMIs for withdrawal
• Composite claim forms can be used to avail this facility
• The member has to provide the letter of authorization for paying EMI from PF
• The facility can be clubbed with Pradhan Mantri Awas Yojana (PMAY) to avail subsidy on housing

Documents Required for PF Withdrawal

• The UAN (Universal Account Number) is a compulsory requirement and can be obtained from the employer
• Bank account details need to be clearly given with the name as per the EPF account
• The bank account has to be in the name of the provident fund holder as funds cannot be transferred to the third party when the holder is alive
• Personal information like the father’s name and date of birth should match clearly with the identity proof
• The employer should submit the details to EPFO (Employee Provident Fund Organization) and register the exit of an employee from the organization. Date of joining and date of leaving need to be clearly mentioned

How to Withdraw EPF

The balance in the Employees’ Provident Fund can be withdrawn either online or offline. Here is how you can do EPF withdrawal  online and offline:

Provident Fund Withdrawal via Composite Claim Form Online

Here is a step-by-step guide to fill up the EPF Composite Claim Form online:

1. Login to the EPF member portal using your UAN and password
2. Under the Online Services tab, select “Claim (Form-31, 19, 10C & 10D)” from the drop-down menu
3. Member details, KYC details and other service details will be displayed on screen. Enter your bank account number (as seeded against UAN) and click on “Verify”.
4. Click on “Yes” to sign the certificate of the undertaking and then proceed
5. Now, click on “Proceed for Online Claim”
6. In the claim form, select the claim you require, that is, full EPF settlement, EPF part withdrawal (loan/advance) or pension withdrawal, under the “I Want to Apply for” In case you are not eligible for any of the services like PF withdrawal or pension withdrawal due to the service criteria, that option will not be shown in the drop-down menu.
7. Select “PF Advance (Form 31)” for instance, that is, in case you wish to partially withdraw your funds online. Also provide the purpose of such advance, the amount required and the employee’s address.
8. Click on the certificate and submit your application. You may be required to submit scanned documents for the purpose you have filled out the form. You will receive money in your bank account once the employer approves the withdrawal request. It generally takes 15-20 days to get the money credited to the bank account.

Note: To fill up the Composite Claim Form online, the employee’s Aadhaar, PAN and bank should be available on the UAN portal and UAN must be activated.

Provident Fund Withdrawal via Composite Claim Form Offline

The EPF Composite Claim Form can be filled and submitted offline by following the steps given below:

1. Click  to download Composite Claim Form PDF
2. Use the Composite Claim Form (Aadhaar) if you have seeded your Aadhaar and bank details on the UAN portal and if your UAN is activated. Alternatively, you can use the Composite Claim Form (Non-Aadhaar) if the Aadhaar and bank details are not seeded on the UAN portal.
3. Submit the duly completed form at the respective jurisdictional EPFO office without the employer’s attestation if you are filling up the Composite Claim Form (Aadhaar). If you are using the Composite Claim Form (Non-Aadhaar), you need to submit the form with the employer’s attestation.

Click to find out more about the EPF Composite Claim Form.

How to Withdraw Pension Contribution in EPF

• To withdraw your pension contribution, you need to fill up the EPF Composite Claim Form online via the EPFO member portal or offline at your respective jurisdictional EPFO office
• You will only be able to apply for complete pension withdrawal if you meet the pension withdrawal eligibility criteria, that is, you should be at least 58 years of age and should have completed at least 10 years of service
• When filling up the Composite Claim Form do remember to choose the reason of withdrawal as – pension withdrawal

Read more on Employees’ Pension Scheme  or EPS and Pension Withdrawal

How to Check EPF Withdrawal Status

Once you have applied for EPF withdrawal, you can follow the steps mentioned below to check your EPF withdrawal claim status:

1. Login to the UAN portal using your UAN and password.
2. Click on the “Online Services” tab and select the “Track Claim Status” option
3. Enter the reference number
4. The EPF withdrawal status will be displayed on the screen

EPF Customer Care Details

If you have any queries related to EPF withdrawals, EPF balance, EPF withdrawal status, etc. you can contact the EPFO customer care using any of the following means mentioned below:

• EPFO toll-free number – 14470
• EPFO missed call number to know EPF details –  9966044425
• For EPF balance enquiry via SMS – type “EPFOHO UAN” and send it to 7738299899
• EPFO email id – employeefeedback@epfindia.gov.in

Taxation on EPF Withdrawal

• TDS is deducted on withdrawal before completing 5 years of service
• TDS is deducted at a rate of 10% on withdrawal if PAN is furnished and 20% if PAN is not furnished
• However, if the withdrawal amount is less than Rs. 50,000, no TDS is deducted

However, TDS is not applicable to some of the below cases-

• TDS rule is not applied when termination of your service is out of your control. Company lockouts, retrenchments and employee layoffs, etc. could be some of the reasons
• TDS is not applicable when the service cannot be continued due to some serious medical condition such as physical disability or mental disability

How to Avoid TDS on PF Withdrawal

The tax burden is heavy on early withdrawals of EPF. Here is how you can avoid it-

• Do not withdraw your EPF corpus when changing your job. Instead, transfer the EPF account to a new one
• Do not withdraw EPF when you are on a career break. You can earn interest on your PF balance for up to 3 years without any contribution. However, the interest earned during this period is taxable
• Withdrawal of funds after 5 years of service attracts no TDS

Online Grievances Portal for PF Withdrawal

EPFO has customised the EPF i-Grievance Management System (EPFiGMS) to receive, address and redress the customer complaints. The EPFiGMS can be accessed and used by all PF official members, pensioners and employers.

The EPFiGMS lets you file a grievance, send a reminder, check the status of your complaint/grievance, upload your grievance document and even change your password. You can access the portal to register PF withdrawal-related complaints/grievances, track them and even upload your PF withdrawal-related grievance document(s).

Common Reasons for PF Withdrawal Rejection

Given below are some of the common reasons which may lead to your EPF withdrawal claim rejection:

• Incomplete or Inaccurate KYC: One of the primary reasons why your EPF withdrawal claim may get rejected may be  due to inaccurate KYC documents or inaccurate documentation in general. Moreover, in case your KYC details are incomplete and not verified your withdrawal claim may be rejected by EPFO.
• Information Mismatch: Your claim can also be rejected in case the information provided in the claim form does not match with the information in the EPFO database. For instance, if your name is spelt differently on your Aadhaar and EPF portal.

• Violation of Withdrawal Rule(s): In case you do not meet the specific partial or complete withdrawal criteria or violate the specific withdrawal claim criteria, your EPF withdrawal request may be rejected.

• Incorrect Bank Details: Your EPF withdrawal claim may also get rejected in case you provide incorrect banks details such as incorrect account number or IFSC code, in case your bank account is inactive/dormant, etc.

• Non-Linking of UAN with Aadhaar: In case your Aadhaar is not linked to your UAN or not verified, your EPF claim may be rejected.

• Incorrect/Unclear Signature: In case your signature in the claim form does not match with the one provided in the EPFO database, it can lead to the rejection of your EPF claim.

• Technical Issues or Server Errors: Some online errors like server errors or technical glitches may also result in claim rejection. In such a situation, you it is advisable to note down the specific error message and contact the website’s support team for further assistance.

FAQs on EPF Withdrawal Rules

Q. Will I have to take the employer’s permission to withdraw the amount from EPF?

Ans. No, according to the latest amendments in the EPF norms, you can withdraw the EPF amount without the employer’s permission.

Q. How much time will it take for an EPF withdrawal claim to be settled?

Ans. An EPF claim may take up to a maximum of 20 days to be settled.

Q. Can a member withdraw the entire amount through money order?

Ans. No, members cannot withdraw the PF amount through money order.

Q. What are the different types of PF withdrawal claim forms?

Ans. Form- 19 is used for claiming final PF settlement, Form 10C is for pension withdrawal, EPF withdrawal Form 31 is for partial EPF withdrawal and Form 10D is for withdrawing your monthly pension. However, the new EPF Composite Claim Form has replaced Form- 19, 10C, 10D and 31 and claims can be made both online and offline.

Q. Can I withdraw my PF after resigning from my job?

Ans.  In case you remain unemployed for more than a month, you can withdraw 75% of your EPF corpus and if you are unemployed for more than 2 months, then you can also withdraw the remaining 25% of the EPF amount. 

Q. How long does it take to receive PF after applying for withdrawal?

Ans. It may take up to 15-20 days to get the money credited to your bank account. 

Q. What is the minimum period of employment required to withdraw PF?

Ans.  Ideally, EPF is meant to help you build a substantial corpus for your retirement and should not be withdrawn before that. However, if you wish to withdraw funds from EPF, you should at least wait for a minimum period of 5 years to avoid TDS on your EPF withdrawals.

Q. What is Form 19 in PF withdrawal?

Ans.  Form- 19 was earlier used for claiming final PF settlement. However, the Composite Claim Form has now replaced the earlier Form – 19, 10C, 10D and 31 and be used to make claims both online and offline. 

Q. How can I avoid TDS on withdrawal?

Ans. When you switch your job, instead of withdrawing your PF, you can transfer it to the new PF account and then in case you wish to withdraw it after 5 years, it will not attract TDS.

Q.  I have completed five months in my current organization. Can I withdraw my EPF money?

Ans. No, you cannot withdraw your EPF money unless you are unemployed. As per the latest EPF withdrawal rules, if you are unemployed for 1 month, you can withdraw 75% of your EPF corpus. Also, the remaining 25% can be withdrawn only if you are unemployed for more than 2 months. 

Q. Suppose your claim is rejected due to no contribution towards EPF. There is only EPF transfer money showing up in the EPF passbook. How can you withdraw the EPF amount?

Ans. One of the most common reasons why your EPF claim gets rejected is because the employer hasn’t made EPF contributions for the past 2-3 months. There is not much you can do about this, except make sure that your employer regularly contributes towards your EPF.

Q. Why can’t I withdraw my EPF balance while working?

Ans. The key reason why you can’t withdraw your EPF balance while you are employed is because EPFO is mainly a long-term investment programme. Its primary aim is to help members build a corpus for their retirement.