EPF Partial Withdrawals / Advances : Details, Rules & Guidelines

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TDS (Tax Deducted at Source) is applicable on pre-mature EPF (Employees Provident Fund) withdrawals of Rs 50,000 or more with effective from June 1st, 2015. Also, EPF withdrawals are liable to income tax if withdrawn before five years of service. You are actually allowed to withdraw (legally) only if it has been more than two months that you are out of work and your are still unemployed.

Does this mean that you can not withdraw your Provident Fund till you retire? Are there any options to partially withdraw your EPF balance, without getting taxed?

In this post, let us learn about EPF Partial Withdrawals / Advances rules and conditions, various options that are available to an EPF subscriber to claim partial PF withdrawals and the procedure to apply for EPF advance / loan.

EPF Partial Withdrawals – Options

Below are the various reasons for which you can make a partial withdrawal from your EPF Account. These partial withdrawals are usually computed on the basis of your monthly salary or contributions made so far.

(The definition of SALARY for EPF calculation is : Salary = Basic + Dearness Allowance. So, salary here does not mean your Take Home salary. Also, the ‘number of years of service’ is the total number of years you have worked / contributed to EPF. It can be with multiple employers. The amount of advance/withdrawal is not required to be refunded under normal circumstances. If the amount is not utilized, the same should be refunded with penal interest)EPF Loan options pic

EPF Advance / Withdrawal for Purchase of House / Flat, Construction of House and acquisition of Site

You can withdraw up to 90% of EPF Balance (Employee share and interest on that+Employer share and interest on that) or the cost of the construction of property whichever is less. You are allowed to withdraw only once in your working life from the EPF Account to fund the construction, purchase or repayment of a housing loan.

To avail this option, you should have completed 5 years 3 years of service (with effective from 12-April-2017) to purchase or build the house. For buying land or site, the withdrawal amount can be 24 times of your basic wage and should have completed 3 years of service. (Kindly note that as per EPFO’s staff, if you are purchasing from a builder directly, then the minimum PF membership is still considered as 5 years only.)

Your accumulated EPF balance must be more than Rs.20,000. If your spouse is also the EPF member, then the combined balance will be considered for the eligibility.

Henceforth, the EPFO will not transfer the Advance amount to EPF member (employee’s) account. The amount will be credited to Cooperative society, Central Government, a State Government, or any Housing Agency under any Housing Scheme or any promoter or builders as the case may be, in one or more than one installments.

If the amount of such withdrawal is more than the actual cost or expenses of acquiring the property, then you have to refund such excess amount to EPFO in lump sum within 30 days from the date of allotment / completion of project / alteration of house etc.,

In case, you do not utilize the EPF advance amount completely for the said purpose, you have to refund the entire amount to the EFPO account within 15 days.

Below table has all the required details.New EPF Partial withdrawal rules for purchase of house site construction of flat EPF advance 2017

Below is the standard ‘Declaration Form‘ provided by the EPFO. The EPF member has to submit this form in case the ‘partial withdrawal’ is for HOUSING purposes.  There is no need to enclose any other documents like copy of Sale Deed, Building Sanction plan, Encumbrance Certificate etc., The form has to be signed by the employee and the employer. Click on the below image to download the ‘Declaration Form Template’.  This standard declaration form will be discontinued from Feb 2017. Henceforth, there is no need to submit this form (latest update as on 22/Feb/2017)

For obtaining EPF advance for purchase of house/site, employee(s) have to now submit application letter as below;

Application-to-obtain-a-certificate-for-EPF-withdrawal-for-property-purchase-house-flat-construction pic

Latest Update (22-February-2017) :

EPFO has introduced new composite, single page and common Withdrawal form for all types of Withdrawals. This new Composite Claim Form (CCF) will now replace all the existing withdrawal Forms 19, 10C & 31 (both UAN & Non-UAN based). Kindly read this latest articleNew EPF Composite Claim Form | Single Page Form for different types of PF Withdrawals (Full / Partial).

Withdrawals from EPF A/c for Repayment of Home Loan

If you are prepaying the debt (loan), you should have completed at least 10 years of service. To avail this provision, you need to submit Loan certificate / statement to your employer, along with From 31 (form for EPF partial withdrawal),.

The withdrawal amount that is admissible for this reason can be least of the below;

i) 36 times of your monthly salary (or)

ii) Total contribution (or)

iii) total outstanding home loan amount

EPF Partial withdrawal or loan for repayment of home loan

You can now use your EPF balance to repay your home loan EMI either fully or partly. You can instruct the EPFO to deduct monthly amount from your PF balanced and the same will be transferred to your Loan account, as long as there is sufficient EPF balance in your account. This transfer will be active as long as you are the member of EPF. Once your membership of EPF ceases, then EPFO will stop to repay the loan.

You need to submit below authorization letter to EPFO;


EPF partial withdrawals for Medical Treatments

The EPFO allows advance withdrawals whenever you need funds for medical treatment for yourself or a family member (spouse, children or dependent parents). No minimum years of service is required. However minimum one month of hospitalization is a must.

The advance can be taken for all major surgical operations or for treatment of critical illness. You have to submit proof of hospitalization, leave certificate along with Form 31, in case the funds are for your own treatment. (Latest Update (28-Apr-2017) : For partial withdrawal towards medical treatment, now there is no need to submit any medical certificate or document. For more details, kindly read – ‘EPF advance for medical treatment‘)EPF Partial withdrawal or loan for medial treatement expensesEPF Partial Withdrawals for Education or Marriage Expenses

You can make a partial withdrawal for marriage of your children, brother / sister and yourself if you have completed seven years in service.

You can also make a partial EPF withdrawal for meeting education expenses of your children. Do note that only ’employees contribution’ is allowed to be withdrawn.EPF Partial withdrawal or loan for education or marriage expenses latest

EPF advance to an Employee who is physically handicapped

An employee who is physically challenged can apply for EPF partial withdrawal for purchasing any equipment that can minimize the hardship on account of handicap.

EPF Partial withdrawals or loan for physically handicapped personsPartial Withdrawal within one year before retirement

After attaining 54 years of age and within one year before retirement, a partial withdrawal of up to 90% of PF amount is allowed.

How to apply for / claim EPF partial withdrawals?

You need to submit EPF Partial Withdrawal form i.e., Form no 31 along with the required documents / proofs to your Employer. In EPF’s Advance form no 31, you need to provide your personal, PF account, salary and bank account details. Once the claim is processed, you will receive direct credit to your bank account.Do note that only after your Employer verifies your partial withdrawal application will the EPF office processes it.

Latest Update (22-Feb-2017) : With effective from Feb 2017, Form 31 will be replaced with new EPF Composite Form. Kindly click here to know more. 

Your EPF contributions / savings are meant for your retirement (long-term). So, think twice before you withdraw your PF money. Try out all the options and sources to fund your expenses or needs. EPF Partial Withdrawals should be your last resort.

Latest Update (26-March-2020) : EPFO members can now withdraw up to 75% of the PF balances limited to 3 months wages as non refundable advance.

Latest News : You can now submit PF new claim forms directly to EPFO office without your Employer’s attestation. Download New Composite Claim Form. Click here for complete details.

Latest update (22-June-2017) : EPFO (Employees Provident Fund Org) & HUDCO (Housing & Urban Development Corp) plan to tie up for providing housing subsidy to members of EPF Scheme, under Pradhan Mantri Awas Yojana. As per the recent notification, EPFO now allows its subscribers  who want to buy a house property from Housing Societies / Agencies to withdraw up to 90% of their EPF accumulations to buy homes.

Latest Update (27-June-2018) : EPF Subscribers who resign from their service can now withdraw 75% of their total Provident Fund (PF) kitty after one month from the date of cessation of service. This will be considered as a Partial PF withdrawal (Advance).

Members will continue to have the choice of withdrawing the entire / balance amount, if they want to close the account, after two months , provided the member is unemployed and/or do not make any fresh PF contributions.
Currently, the EPF Scheme allows Final withdrawal (full withdrawal) only after two months from the date of cessation of employment of the members.

Continue reading : ‘Online EPF Claim submission : Process Flow & Eligibility Conditions

(Source & Reference: EPFO. Photo Credit : rediff.com)

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  • Mehul munge says:

    Hi Sreekanth,

    I had applied pf withdraw for alteration of house and it got settle but I had less amount in employee share.I thought I will get employer contribution also with alter of house option.
    I again applied with purchase of site construction of dwelling house option but it got rejected saying I already availed para 68B .I read on epfo site we can withdraw pf employees share and employers share with purchase of site construction of dwelling house.
    Can you please suggest me .

  • Sravanthi Sirani says:

    I have applied for Claim 31 form , for PF withdrawal Claim with reason Additions / Alterations of House
    , this case was rejected with a reason ‘ Rejected CAN BE AVAILED ONLY AFTER COMPLETION OF 5 YRS FROM CONSTRUCTION OF HOUSE’ …… I do not understnd why this was rejected with below reason , i was with the employer right now for more than 5 years (2012) and nearing 10 years…..Can you suggest me how i can try to withdraw the PF amount….without a rejection …

  • Rahul says:

    I want to apply for 50% withdrawl from my account. I am 43 years age. I had worked in Organisation A for 6 yrs and then with a gap of 10 months, moved to Organisation B. Here I worked for 16 months. Now not working for 2 months. Can i Withdraw 50% of my PF as I need it for my home regular expenses. I hope I can withdraw without any taxation.
    Thanks & regards,

  • Ritz says:

    I had applied PF advance for purchasing a new house, My claim was rejected with reason “Claim Rejected ALREADY AVAILED ADVANCE FOR PERMISSIBLE TIMES”. Where as I have never applied or withdrawn PF till now. Please guide me how to solve this issue. Thanks.

  • Wasim says:

    Hi Sreekanth
    i had withdrawn amount for house purchase in July 2015 when i was deployed in my earlier company.
    i changed my company in September 2015 and now i have completed more than 5 years of service, can i again withdraw for a house purchase?

  • Chandrashekhar says:

    Hi Sreekanth,

    I am buying a new flat in Bangalore and planning to withdraw my PF for the down payment or registration. My concerns are below

    1.I am contributing PF since from 10 Years and have several PF accounts under my
    UAN. am I eligible to withdraw my PF?
    2.How to apply for the PF withdrawal online through EPF portal (Process)?
    3.What all documents needs to be filled and what all documents needs to be submitted
    4.How long it takes to get the PF amount?

    Thanks in advance.


  • Sidhant thapa says:

    My pf money is 34000 how many I will get with interest

  • M.Sathya Bhama. says:


    In my office my colleague already withdrawn PF amount for renovation of house registered in her husband name 5 years before. Now the individual want to withdraw PF amount for the construction of house in the place which is registered in her name. Its eligible or not? kindly clarify.

  • Santanu says:

    Now I am in a age of 57Year 2 month,Can I withdraw under Para 68NN.If so them what is the meaning of 90% of amount in PF of the member.

    • Sreekanth Reddy says:

      Dear Santanu ji,
      Section 68-NN of Employees Provident Fund Scheme permits withdrawal of up to 90 per cent of the amount standing at his/her credit, at any time after attainment of the age of 54 years by the member of within one year before his actual retirement on superannuation whichever is later.

  • Sachin Thakur says:

    I already own a flat which is loan free, now i am planning to buy an office space as an investment, so can i withdraw my pf amount for making down payment. Thanks

  • Vaidy says:

    Hi Sreekanth – In online claim, I don’t see an option for Home Loan Repayment and I have completed 10 years of service – With 3 organizations together which are merged in the UAN login which I am using. And I have already successfully done online claim for Home Renovation.

    Generally, all the withdrawal options would be listed and ineligible ones would be highlighted in RED for us not to choose.

    1) I do see all the options, except Home Loan Repayment. Am I missing something or which option I have to choose for my case. Or I can only do a Physical claim?

    2) My current company PF is with Pune PF office, but working in Chennai, so is it possible to submit the Physical claim in Chennai RO (assuming I can only do a physical claim and not an Online claim, since the option is not listed)

    Please advise.

    • Sumeet says:

      Hi Vaidy,

      Did you get an answer to your above query? Even I am not able to see the option for home loan repayment. Seeing the above section it seems we need to submit an “authorization letter” ..
      For me, the new Organisation UAN login doesn’t show the service history of my previous organization (old UAN), though the PF is transferred. How do I merge the 2 UAN? The online claim transfer shows”Rejected by field office” although the amount is transferred.

  • Karthik says:

    Hello,I want to withdraw PF using illness as the reason .does my employer get to know about my this withdrawal of I submit online form

  • Sreekanth says:

    Hi Sreekanth,

    I have submitted an online advance withdrawal using Form 31. However it is rejected mentioning – 1) INSUFFICIENT SERVICE 2) NOT ELIGIBLE-INSUFFICIENT SERVICE

    I have more than 10 years service overall. I have 5 months service in my current organization. My PF from earlier organization has been transferred already to the new organization.

    Please advise.

  • Shaik Nayeem says:

    Hi Srikant,

    Can you please help me in withdrawing my contributed amount from PF account as I have already withdraw some amount with form 31 in construction of house option.. Now I required some more amount to be withdraw.

    As I come to know that we can withdraw only one time in a service with construction option.

    is there any option to withdraw remaining amount.

    Thanks in advance…

    • Sreekanth Reddy says:

      Dear Shaik,
      Yes, only one partial withdrawal is allowed..
      Other purposes can be for medical expenses and/or Covid-crisis..

      • Shaik Nayeem says:

        Thank you Sreekanth..!!

        I have withdraw some amount from illness account still I required some more amount.
        please help me in withdrawing of whole amount contributed by me.

  • LLOYD ANTO says:

    Hello Sir, I have a requested for a advance from PF around 90% for the construction of the house. More than 13 years in the PF but in 3 different company. The current company, I am there for an year. But my claim rejected stating “Claim Rejected EPF SERVICE LESS THAN 5 YRS FOR ADVANCE FOR CONSTRUCION OF HOUE”

    • Sreekanth Reddy says:

      Dear LLOYD,
      Did you get the funds from previous two EPF accounts transferred to the latest one?

      • LLOYD ANTO says:

        Yes.. All shows as updated in the latest. But I think they checked with date of joining in the new company.

        • Sreekanth Reddy says:

          Dear Lloyd,
          W.r.t this claim, suggest you to submit a grievance request to the EPFO via this link and inquire with them about the total service period considered..

          Also, kindly go through below points ;

          Purchase of House/Flat through a Society / Housing Agency : If withdrawal application is through a Society then minimum years is 3 years. ( through a registered society or houses/flats being constructed through forming a society.) – Section 68 BD. In this case, 90% of EPF balance is payable as an Advance.

          Purchase of House/Flat directly from a Builder : In this case, the Membership service criteria to withdraw is still considered as 5 years only. – they will refer to Section 68B.

          For purchase of site directly from builder :
          24 month’s basic wages and DA.

          For purchase of house/flat/construction:
          36 month’s basic wages and DA
          Total of employee and employer share with interest
          Total cost.
          Whichever is least will be allowed as withdrawal.

  • Vijesh says:

    Sir,my old pf transfer into new pf account,can I widraw advance for my marriage,

    • Sreekanth Reddy says:

      Dear Vijesh,
      Did you transfer your old EPF a/c funds to new one? May I know your total service period (cumulative)??

  • ramesh says:

    i requested a advance epf claim with the illnes reason but it was rejected can i raise advance claim with the same illness reason again?

  • Agasthya says:

    Dear Srikanth Ji,

    I am unable to trasfer my PF from my previous employer to current employer, reason previous employer not deposited pension contribution (they deposited EPF included the EPS).

    After many mails and many greiviences finally grevience team suggested me to claim the amount to withdraw as trasfer is not possible for this case.

    Later i have applied for PF withdrawal(Currently im working i have attached Grevience as a proof).

    Again PF withdrawal got rejected as they mentioned double remmitte received for one month.

    Later i have raised couple of greviences to resolve this issue. But they are closeing the greivence without any resolution. They are mentioning comments due to technical issue, we will resovle ASAP.

    Please suggest me, how to resolve this issue.

    Is there any next level escalltion if greivence also unable to resolve the issue..

  • Sha says:

    Wat is Earned pf wages which credited after 4.8 years in PF account?

  • Shreekaant says:

    hi , my company has created a Director’s PF account which we as directors and the Co. contribute to. I wish to withdraw my contribution for some work , can i withdraw only 90% of the amount ? 5 years of my service are not yet complete
    thanks in advance

  • Keshav says:

    Dear Sir,

    Please suggested me how my pf account was blocked by epfo office.. I can’t understand.

  • Rathan says:

    I worked for a exempted trust for more than 4 years and now working with an organization without trust. Just 3 months in new organization. Will I be able to withdraw for house purchase.

    • Sreekanth Reddy says:

      Dear Rathan,
      As you are currently employed and contributing to the EPF scheme, you can get the funds transferred from previous EPF a/c to the current one. Kindly contact your ex-employer.

      kindly go through below points ;

      Purchase of House/Flat through a Society / Housing Agency : If withdrawal application is through a Society then minimum years is 3 years. ( through a registered society or houses/flats being constructed through forming a society.) – Section 68 BD. In this case, 90% of EPF balance is payable as an Advance.

      Purchase of House/Flat directly from a Builder : In this case, the Membership service criteria to withdraw is still considered as 5 years only. – they will refer to Section 68B.

      For purchase of site directly from builder :
      24 month’s basic wages and DA.

      For purchase of house/flat/construction:
      36 month’s basic wages and DA
      Total of employee and employer share with interest
      Total cost.
      Whichever is least will be allowed as withdrawal.

  • GANESH says:

    HI Sir,

    I applied for PF advance (Form 31) for 2 lakh 30 thousand. I have less than 5 years of continuous service. I am afraid if they will deduct TDS of 34.5% as i am unable to Link my PAN in UAN. It is throwing me a error.

  • Jit says:

    Hi Sreekanth,

    I applied for PF withdrawal for construction of house, 5 Years Service is also completed I had transferred PF balance from old employer to current employer, but withdrawal claim for construction of house is rejected Your Claim [ Claim Id – XXXXX ] has been rejected due to : 1) INSUFFICIENT SERVICE 2) NOT ELIGIBLE-INSUFFICIENT SERVICE

    I also complaint registered at epf grievance portal

    please guide further

  • Divya says:

    Hi Sreekanth
    I had requested for partial pf withrawal and got a message it has been approved for XX amount and money will be credited to account. Its been 3 days still money not credited, by when this might happen?

    • Sreekanth Reddy says:

      Dear Divya,
      It generally takes 2 to 5 days to get the credit (from the date of Settlement).
      25th was holiday..
      So, yo may wait for few more days.
      Even then if you do not receive the Claim amount, you can submit your grievance to the EPFO via this link..

  • vishvanath says:

    I had change my company & I had transfer by epf into new company EPF account , in how many days I will received my epf advance , is there any rule to wait for 2-3 month , as my new employer is giving me email stating it will required 2-3 month

    • Sreekanth Reddy says:

      Dear vishvanath,
      Has the PF transfer been done?
      If so, there is no waiting period as such..
      If you meet the eligibility criteria, can make partial claim..

      • VISHVANATH G S says:

        Dear Sreekanth Reddy the PF is transferred from pervious employer there is nil in passbook , same is reflecting in current epf account passbook as transfer & subject to verification what does it mean? is it requires 45-60 days for verification.?

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