Complete guide to EPF withdrawal rules in India. Learn about partial withdrawal conditions, full withdrawal after resignation, online process, tax implications, and new EPFO rules for 2026.
Your EPF (Employee Provident Fund) balance is likely one of your biggest assets. But when can you withdraw it? What are the tax implications? Here's everything you need to know about EPF withdrawal rules in 2026.
EPF Withdrawal at a Glance
| Withdrawal Type |
When Allowed |
Amount |
Tax |
| Full (retirement) |
Age 58+ |
100% |
Tax-free |
| Full (resignation) |
After 2 months unemployment |
100% |
Tax-free if 5+ years |
| Partial (advance) |
Various conditions |
As per rules |
Tax-free |
| 75% (unemployment) |
After job loss |
75% |
Tax-free |
Check your EPF balance: Use our EPF Calculator to project your corpus.
Full EPF Withdrawal
1. Retirement (Age 58+)
| Detail |
Rule |
| Eligibility |
Age 58 years (superannuation) |
| Amount |
100% of EPF balance |
| Process |
Online via UAN portal or offline via Form 19 |
| Tax |
Completely tax-free |
2. Resignation/Job Change
| Detail |
Rule |
| Eligibility |
2 months of continuous unemployment |
| Amount |
100% of EPF balance |
| Alternative |
Transfer to new employer's EPF (recommended) |
| Tax |
Tax-free if 5+ years continuous service |
Important: Transfer is usually better than withdrawal—keeps your money growing tax-free.
3. Permanent Emigration
| Detail |
Rule |
| Eligibility |
Relocating abroad permanently |
| Amount |
100% including EPS |
| Documentation |
Visa, passport, emigration proof |
| Tax |
Tax-free |
Partial Withdrawal (Advance) Rules
EPFO allows partial withdrawals for specific purposes. You don't need to resign.
Purpose-Wise Withdrawal Rules
| Purpose |
Service Required |
Amount Allowed |
Frequency |
| Medical emergency |
None |
6 months' Basic or total employee share |
Any time |
| Marriage |
7 years |
50% of employee share |
Self, children, siblings (3 times) |
| Education |
7 years |
50% of employee share |
Self, children (3 times) |
| Home purchase/construction |
5 years |
36 months' Basic + DA (or total cost, whichever less) |
Once |
| Home loan repayment |
3 years |
36 months' Basic or employee share (lower) |
Once |
| Home renovation |
5 years |
12 months' Basic (max twice) |
After 5 years of loan/purchase |
| Unemployment (partial) |
None |
75% after job loss |
Once per unemployment |
Medical Emergency Withdrawal
| Aspect |
Details |
| For whom |
Self, spouse, children, parents |
| Amount |
6 months' Basic + DA or total employee share (lower) |
| Service needed |
None (even 1 day service is enough) |
| Documentation |
Medical certificate, hospital bills |
| Processing |
Online via UAN portal |
Marriage Withdrawal
| Aspect |
Details |
| Eligible for |
Own marriage, son's, daughter's, brother's, sister's |
| Amount |
50% of employee's share with interest |
| Service needed |
7 years |
| Maximum claims |
3 times total |
| Documentation |
Wedding invitation, self-declaration |
Home Purchase/Construction
| Aspect |
Details |
| Amount |
36 months' wages OR cost of property (lower) |
| Service needed |
5 years (3 years for loan repayment) |
| Conditions |
Property in employee's or spouse's name |
| Frequency |
Once in lifetime |
| Documentation |
Sale agreement, property documents |
New 2026 Rules: 75% Withdrawal During Unemployment
| Aspect |
Details |
| When |
Immediately after job loss |
| Amount |
Up to 75% of total balance |
| Remaining 25% |
Withdrawable after 12 months of unemployment |
| Benefit |
Quick access to funds during job search |
| Processing |
Auto-approved up to ₹5 lakh |
EPF Withdrawal Tax Rules
Tax-Free Conditions
| Condition |
Tax Treatment |
| 5+ years of continuous service |
100% tax-free |
| Less than 5 years + illness/disability |
100% tax-free |
| Less than 5 years + employer shut down |
100% tax-free |
| Transfer to new employer |
No withdrawal, no tax |
Taxable Withdrawals
| Scenario |
Tax Implications |
| Withdrawal before 5 years |
Employer contribution taxable |
|
Employee contribution (80C claimed) taxable |
|
Interest on both taxable |
| TDS |
10% if PAN provided, 34% if not |
| TDS threshold |
Only if amount > ₹50,000 |
Tax Calculation Example (Early Withdrawal)
| Component |
Amount |
Tax Treatment |
| Employee contribution |
₹3,00,000 |
80C claimed → Taxable |
| Employer contribution |
₹2,50,000 |
Taxable as salary income |
| Interest earned |
₹1,50,000 |
Taxable as income |
| Total taxable |
₹7,00,000 |
Added to income |
If your tax slab is 20%, you'd pay ₹1.4 lakh in tax on early withdrawal.
How to Withdraw EPF Online
Prerequisites
| Requirement |
Details |
| UAN activated |
Mandatory |
| Aadhaar linked |
KYC completed |
| Bank account linked |
Verified |
| Mobile number |
Active with EPFO |
Step-by-Step Process
| Step |
Action |
| 1 |
Login to unifiedportal-mem.epfindia.gov.in |
| 2 |
Go to Online Services → Claim (Form 31, 19 & 10C) |
| 3 |
Verify last 4 digits of bank account |
| 4 |
Click "Proceed for Online Claim" |
| 5 |
Select claim type (PF Advance/Settlement) |
| 6 |
Choose purpose and enter details |
| 7 |
Upload documents (if required) |
| 8 |
Submit with Aadhaar OTP |
Processing Timeline
| Claim Type |
Auto-Approved |
Manual Review |
| PF Advance (< ₹5 lakh) |
3-5 days |
— |
| PF Settlement |
— |
10-20 days |
| Transfer |
— |
10-15 days |
EPF Transfer vs Withdrawal
Why Transfer is Better
| Factor |
Transfer |
Withdrawal |
| Tax |
No tax event |
May be taxable if < 5 years |
| Interest |
Continues at 8.25% |
Lost |
| 80C benefit |
Preserved |
May need reversal |
| Future corpus |
Grows compounded |
Restarts from zero |
Example: ₹10 Lakh Transfer vs Withdrawal
| Scenario |
Transfer |
Withdraw & Restart |
| Current balance |
₹10 lakh |
₹10 lakh |
| Tax (if early) |
₹0 |
~₹2 lakh (20% slab) |
| After-tax amount |
₹10 lakh |
₹8 lakh |
| Value after 10 years @ 8.25% |
₹22 lakh |
₹17.6 lakh |
| Difference |
|
₹4.4 lakh loss |
Always transfer unless you desperately need the cash.
Form Types for EPF Withdrawal
| Form |
Purpose |
When to Use |
| Form 19 |
Final PF settlement |
Resignation, retirement |
| Form 10C |
EPS withdrawal |
Pension fund withdrawal |
| Form 31 |
PF advance |
Partial withdrawal |
| Form 13 |
Transfer |
Job change |
Which Form for Which Situation
| Situation |
Forms Needed |
| Job change (transfer) |
Form 13 |
| Resignation (full withdrawal) |
Form 19 + Form 10C |
| Home purchase advance |
Form 31 |
| Medical emergency |
Form 31 |
| Retirement |
Form 19 + Form 10C |
Claim Rejection Reasons & Solutions
| Rejection Reason |
Solution |
| Name mismatch |
Update name in Aadhaar or EPF records |
| Date of birth mismatch |
Correct with employer or EPFO |
| Bank account not verified |
Re-verify bank KYC |
| Missing documents |
Upload required proofs |
| Service period short |
Wait for eligibility |
| Employer not approved |
Contact employer's HR |
KYC Troubleshooting
| Issue |
Fix |
| Aadhaar not linked |
Link via UAN portal |
| Bank mismatch |
Update bank details, wait for verification |
| Mobile not verified |
Register/verify mobile with Aadhaar |
EPS (Pension) Withdrawal Rules
Your EPF has two parts: EPF (your money) and EPS (pension fund). Different rules apply.
EPS Options at Resignation
| Service |
Option 1 |
Option 2 |
| Less than 10 years |
Withdraw EPS |
Transfer to new employer |
| 10+ years |
Cannot withdraw |
Transfer or get pension at 58 |
EPS Withdrawal Amount
| Service |
Calculation |
| Less than 10 years |
Based on Table D formula |
| Example: 5 years, ₹15,000 wage |
~₹72,000 (approximate) |
Note: EPS withdrawal means forfeiting future pension. Usually better to transfer.
Special Cases
EPF Withdrawal During Layoff
| Scenario |
Rule |
| Temporary layoff |
75% after unemployment starts |
| Company shutdown |
Full withdrawal, tax-free |
| Mass layoffs |
Same as resignation rules |
EPF of Deceased Employee
| Nominee Status |
Process |
| Nominee registered |
Direct claim by nominee |
| No nominee |
Legal heir with succession certificate |
| Amount |
100% EPF + EPS benefits |
| Tax |
Completely tax-free |
NRI/Emigration
| Situation |
Rule |
| Working abroad (Indian employer) |
EPF continues |
| Permanent emigration |
Full withdrawal allowed |
| Foreign citizenship |
Must withdraw, EPS as lump sum |
EPF Withdrawal Timeline Summary
| Milestone |
Withdrawal Allowed |
| Day 1 |
Medical emergency only |
| 3 years |
Home loan repayment |
| 5 years |
Home purchase, tax-free withdrawal |
| 7 years |
Marriage, education |
| 10 years |
EPS locked (pension mode) |
| 55 years |
90% PF advance |
| 58 years |
Full settlement |
Key Takeaways
| Point |
Details |
| Best practice |
Transfer, don't withdraw on job change |
| Tax-free |
Need 5+ years continuous service |
| Online claims |
< ₹5 lakh auto-approved in 3-5 days |
| Keep UAN active |
Link Aadhaar, bank, mobile |
| EPS vs EPF |
Different rules—EPS locks after 10 years |
| Emergency access |
75% available immediately on unemployment |
Project your EPF corpus: Use our EPF Calculator to see how your contributions grow over time.
