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 Also, EPF withdrawals are liable to income tax if withdrawn before five years of service.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.
Read Latest article : New EPF Withdrawal Rules 2025-26 | Big Relief, Bigger Responsibility for 30 Crore Subscribers
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)
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.
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;
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 article @ New EPF Composite Claim Form | Single Page Form for different types of PF Withdrawals (Full / Partial).
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
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;
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 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.
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.
After attaining 54 years of age and within one year before retirement, a partial withdrawal of up to 90% of PF amount is allowed.
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).
Continue reading : ‘Online EPF Claim submission : Process Flow & Eligibility Conditions‘
(Source & Reference: EPFO. Photo Credit : rediff.com) (Post last updated on : 02-Oct-2023)
This post was last modified on December 22, 2025 11:07 pm
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View Comments
Hi ... I have submitted UAN form 31 for partial withdrawal in gurgaon on 18th May -2017 for purchasing flat at bangalore... and the Payment is directed to the builder (agency) ... May i know when i can expect payment from EPFO
This is required very urgently is there any way to request EPFO to process it fast.... Please help and support
Dear vinay ..EPFO generally takes 10 to 30 days to process the claims.
Kindly read : How to track EPF claim status online?
Hello,
I have completed 6 years in my present employer. I need part PF withdrawal for House re construction which is in my dad's name.
I have composite form duly signed by employer. Do I need anything else ?
Dear Sayan .. Kindly note that the property has to be in the name of EPF member / Spouse / co-owned by both only.
Hello Srikanth,
I have completed 7.2 years total service. Now i am planing to withdraw my EPF for buying flat. My previous organization EPF name is Bhanu Prakash T S and present organization EPF name is Bhanu T S, but same UAN number. Is it to change my present organization EPF name?. My EPF account in Tamil Nadu but working in bangalore, shall i submit CCF in bangalore?. Kindly suggest me.
Dear Bhanu,
Advisable to have same Name across all EPF accounts.
You may first try transferring the old EPF a/c monies to your new account and then can apply for Partial withdrawal.
You can submit CCF to TN EPF office.
Kindly read :
EPF Partial withdrawal options
How to make online EPF withdrawal?
Hello Sir,
I wanted to withdraw some amount from my EPF for house renovation. For online application I will need to link my Adhar no with my UAN account. However my challenge is that my UAN account is created on my maiden name, however my adhar card is on my married name. When I try to link my adhar card to UAN account, the authentication is failing due to name mismatch. Please advice how I can rectify this.
Thanks in advance
Dear Sonia ..You may have to submit 'name correction' request through your employer to EPFO. Kindly check with your employer on this.
Thank you !!
Hi Sir,
I have submitted my EPFO Partial Withdrawal application to my Employer about a week ago. They have also confirmed that my application has been submitted. However when i check my claim status in EPFO Portal it is still showing as "No Record available". Please help me how long it will take to reflect in in the claim status?
Regards
Shan
Dear Shan ..To reflect ..I am not sure ..But once EPFO receive the application, they generally settle the claim within 20 to 30 days.
Hi Sreekanth,
Firstly, thank you for the very informative article on EPF. I had applied for partial withdrawal as I'm purchasing a house. I have 3.5 years of service as of May 2017. My application got rejected on the grounds of not having 5 years of service. I just got the rejection letter from them.
As per the information mentioned by you in this blog, the updated criteria with respect to Years of Service/Contribution is 3 years w.e.f April 2017. However, the EPFO has rejected stating it has to be 5 years.
Could you please help me with any reference from EPFO where this new amendment in the criteria is documented? That will help me submit Grievance with the department.
Thanks,
Chandan
Dear Chandan,
You can find information on this on EPFO official Facebook page.
Also, kindly read this article on 'The Hindu'.
Dear Sreekanth,
Thank you for the information. I also found a circular dated April 21, 2017 calling out 3 years service as the requirement. I plan visit the office along with the copy of their own Circular/Notification and question them. Hopefully they will process it.
Regards,
Chandan
Dear Chandan ..They have to consider your withdrawal request. If possible, kindly share that circular url link plz...
Dear Sreekanth,
Here is the link for the circular, dated - 21 April 2017
Link : https://goo.gl/Z7kw18
Thank you dear Chandan.
Dear Sreekanth,
I went to EPFO Office today along with the above mentioned Notification/Circular. I was told that the above circular is referring to a new section 65 BD and is applicable for society and not for flat being bought through builders. There should be a registered society and they are ignoring the article published by HINDU on their EPFO official FB page. I showed them all those things. As per them, the number of service is revised to three years if you apply through a registered society, houses/flats being constructed through forming a society. The amount will be paid to the society/agency.
When they rejected my application (Form 31), they are referring to section 65B where the Membership service criteria to withdraw is still showing as 5 years.
So as per them, those who apply through Form 31, for partial withdrawal will be rejected if the applicant member service/contribution is falling short of 5 years.
Looking at the EPFO official FB page, Hindu article, and these blogs, people might apply but their applications might get rejected.
Dear Chandan,
Thank you very much for sharing this information.
I have shared this information on my Facebook page.
Dear Sreekanth,
I have applied for a home loan towards purchase of a flat under construction. All disbursements from the bank has been done. The construction is complete and I have received the possession letter. But I still have one last installment of 4Lakhs to be done from my hand. I am completing 5yrs of service in a month and my current PF balance is 3.5L. So my questions are:
1. Can I withdraw from PF account?
2. How much can I withdraw?
Thanks for your reply in advance.
Dear Ashok,
1 - I believe you can make partial withdrawal.
2 - Up to 90% of your EPF balance.
Kindly read : How to withdraw EPF online?
Hi,
I would like to withdraw some amount from my EPF for house renovation purpose. I am staying in Calcutta, but working with Mumbai based company and PF is in Thane area. Where I have to submit the Adhaar based form? Can I submit it online ?
Dear S B ..EPF withdrawal can be made online now..click here..
Hi Sreekanth,
My Father wants to withdraw some amount from his PF account. We had purchased a property two years back and now we have to do the payment for final installment plus registry amount.House loan is on my mother's name.Will this criteria fulfill the needs for withdrawing the amount?? My fathers age is 55 years and he is working in same company from 26 years.
Hoping for earlier response.
Regards
Piyush Arora
Dear Piyush ..Yes, I believe that he can withdraw partial amount from EPF a/c.
Can you Please guide me about the procedure.
Dear Piyush ..Kindly read :
Online EPF withdrawal facility.
New Composite claim form.
I have applied for PF Partial withdrawal for House construction on 8th of May. However due to personal commitment I have to leave the company after serving two months of notice period. Will the EPFO will reject my application or is there any penalty?
Dear Horam ..They may accept your application based on your past contributions and your Date of exit may happen after they approve your request.
Thank you so much for your quick response!!!
Dear Sir,
I have completed 6 years of service in present organisation and still on. I need to withdraw partial EPF amount for repairing my house. Please guide me the correct route to approach the latest forms and procedures.
Regards,
Lichen Tamang
Dear LICHEN ..You may either submit new EPF withdrawal form (or) can submit online withdrawal form (no documents are required).
Sir,
Actually I have one problem, my correct name is LICHEN TAMANG but by mistake my name in EPFO account is LICHAN TAMANG, It is to be corrected as LICHEN TAMANG.
Sir, kindly advise for the how to correction my name in EPFO account. Sir is it possible.
Dear LICHEN ..It is possible. You need to submit name correction request to EPFO through your employer.
Dear Sir,
Yesterday (16.05.2017) I have visit regional EFP office Siliguri for the purpose EPF part withdraw but PRO denied for EPF part withdraw for 06 year JOB. As per PRO advise job should be 7 year complete. Sir I have complete only 06 years ( 72 month).
I am in confusion so kindly advise in this matter. .
Dear LICHEN ..As far as I know, one can withdraw partial amount after completing 5 years from the date of construction of house.
You may submit your grievance online..click here.. and check what they have to say about this..