Short answer: You can withdraw from your EPF in two ways: a partial withdrawal (advance) while still a member, now available after 12 months of service for illness, education, marriage, housing or special circumstances, subject to keeping 25% of your balance; or a final settlement on retirement after 55 or on other permitted exits. Claims are filed online on the EPFO member portal with a UAN linked to Aadhaar and your bank account. Withdrawals before five years of continuous service may be taxable.
Last updated: 13 October 2026.
What changed: EPF withdrawal rules in 2025-26
The rules have been overhauled. In October 2025, EPFO’s Central Board of Trustees approved a simpler partial-withdrawal framework, merging 13 separate provisions into three categories (see the EPFO press brief on the 238th CBT meeting). The government then notified a new Employees’ Provident Funds Scheme, 2026 under the Code on Social Security, 2020, replacing the 1952 Scheme from mid-2026. If you read older articles quoting 5 to 7 years of service for a housing advance or a 50% cap for marriage, those rules have been replaced.
| Point | Earlier rules | Current framework |
|---|---|---|
| Categories | 13 separate purposes, each with own conditions | 3: essential needs (illness, education, marriage), housing, special circumstances |
| Minimum service | Varied by purpose, up to 5 to 7 years | 12 months for partial withdrawals |
| Amount | Limited share of employee contribution or balance by purpose | Up to 100% of the eligible balance (employee and employer share) |
| Minimum balance | None | 25% of contributions kept in the account |
| Education and marriage | Combined cap of 3 withdrawals | Education up to 10 times, marriage up to 5 times |
| Special circumstances | Needed a reason such as calamity or lockout | No reason needs to be stated |
Exact conditions, such as how often housing or special-circumstance withdrawals can be made, are set out in the Scheme and EPFO circulars. Always check the eligible amount shown on the portal before you plan around a withdrawal.
Types of EPF withdrawals
1. Partial withdrawal (advance)
You stay a member and withdraw part of your balance for an approved purpose. Under the current framework you need 12 months of service, and 25% of your contributions stay in the account to keep earning interest. Our guide to the types of EPFO withdrawals explains each category.
2. Final settlement
You withdraw the full balance when your membership ends: on retirement after 55, permanent disability, migration abroad permanently, or after leaving employment and remaining out of work for the prescribed period. In October 2025 the CBT approved extending that waiting period for premature final settlement from two months to 12 months; confirm the rule in force when you leave a job.
3. Pension (EPS) withdrawal
If you leave with less than 10 years of pensionable service, you may claim a withdrawal benefit from the Employees’ Pension Scheme instead of a monthly pension. The CBT also approved extending the waiting period for this from two months to 36 months. Members with 10 or more years of service get a scheme certificate and a pension later instead. Transferring your account to a new employer keeps the service continuous, which is usually better than withdrawing.
How to apply online
- Check your KYC. Your UAN must be activated and linked with Aadhaar, PAN and your bank account (with IFSC). See why EPF-Aadhaar linking matters and the Aadhaar hub.
- Log in to the EPFO member portal with your UAN and password, or use the UMANG app.
- Go to Online Services and choose the claim. Pick partial withdrawal, final settlement or pension withdrawal, and confirm your bank account.
- Select the purpose and amount. The portal shows what you can withdraw after the minimum balance.
- Authenticate with Aadhaar OTP and submit. Many partial-withdrawal claims are settled automatically; others go to the EPFO office for processing.
- Track the status on the portal. Money is credited to your linked bank account.
Worked example: withdrawing for a medical emergency
Sunil (an illustrative example) has been working for three years and has an EPF balance of ₹4,00,000. His mother needs surgery costing ₹2,50,000.
| Item | Amount |
|---|---|
| Total EPF balance | ₹4,00,000 |
| Minimum balance to keep (25%, applied to the full balance for simplicity) | ₹1,00,000 |
| Eligible balance | ₹3,00,000 |
| Amount withdrawn for illness | ₹2,00,000 (rest from health insurance claim) |
| Balance left | ₹2,00,000 |
The withdrawal solves his problem without debt, which is the point of the scheme. But it has a long-term cost. At the 8.25% interest declared for 2025-26, ₹2,00,000 left untouched would grow to about ₹9,76,000 in 20 years if the rate held. So it makes sense to withdraw only what you need, use insurance first, and rebuild through voluntary contributions later if possible. For alternatives, compare a medical loan or an emergency loan, keeping in mind that loans cost interest.
Tax on EPF withdrawals
India’s Income-tax Act, 2025 replaced the 1961 Act from 1 April 2026; the section numbers have changed, but the broad rules on EPF continue:
- Five years of continuous service: withdrawals are generally tax-free. Service with previous employers counts if your EPF was transferred.
- Less than five years: the employer’s contribution and interest on it, and tax benefits claimed earlier on your own contributions, can become taxable in the year of withdrawal. EPFO deducts TDS where the amount crosses the threshold; if PAN is not linked, TDS is higher.
- Form 15G/15H: if your total income is below the taxable limit, you can submit these to avoid TDS, where eligible.
- Interest on large contributions: interest on employee contributions above the annual threshold (₹2,50,000 for most) is taxable each year, regardless of withdrawal.
See our income tax hub for more.
Common reasons claims get rejected
- Name, date of birth or gender mismatch between EPFO records, Aadhaar and PAN
- Bank account not seeded or IFSC changed after a bank merger
- Date of exit not updated by the previous employer
- Claiming more than the eligible amount or before 12 months of service
- Unclear cheque or passbook image where it is requested
Correct details through the joint declaration or profile update options on the portal, or through your employer, before reapplying. EPFO’s grievance portal handles complaints.
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Should you withdraw at all?
EPF is one of the few long-term savings that grows steadily with tax advantages. Withdrawing for genuine needs is fine; withdrawing every time you change jobs is costly. Transfer your balance when you switch employers, keep an emergency fund for smaller shocks and plan big expenses like a home, wedding or education separately. Our guides on education loans and home loans explain other ways to fund these. For a full picture of your PF, visit the EPFO hub.
Frequently asked questions
How soon can I withdraw from EPF after joining?
Under the current framework, partial withdrawals generally need 12 months of service. Final settlement depends on retirement, permanent exit from employment or other permitted grounds.
How much of my EPF can I withdraw for a partial withdrawal?
Up to 100% of the eligible balance, which is your balance after keeping 25% of contributions as a minimum balance. The portal shows the exact amount you can claim.
Is EPF withdrawal taxable?
Generally not if you have five years of continuous service. Before that, part of the withdrawal can be taxable and TDS may apply, unless you qualify to submit Form 15G or 15H.
Can I withdraw my full PF after resigning?
Full withdrawal is allowed after leaving employment and remaining out of work for the prescribed period. The CBT approved increasing this period from two months to 12 months in October 2025; check the rule in force. Transferring to your new employer is usually the better choice.
What is the EPF interest rate now?
EPFO declared 8.25% for 2025-26, the same as the previous year. Interest is credited to accounts after government approval.
Sources
Disclosure: FundsTiger (Gatimaan Finance Advisors Pvt. Ltd.) is a loan marketplace and lending service provider for RBI-regulated lenders. Aparampaar Finance Pvt. Ltd. (Omozing), one of those lenders, is a related party of FundsTiger. This article is general information, not financial advice. Read your loan agreement and KFS before you decide.