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 Also, EPF withdrawals are liable to income tax if withdrawn before five years of service.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 Sreekanth,
How to calculate the 5 years of service. I was working in one company for 4 years and transferred the PF to other account where I worked 1 year then now I am in another company. Now I have two PF account one is with current company another with previous company. If I withdraw my previous company PF, do I need to pay Tax?
Dear Prem,
Suggest you to get the funds transferred from your previous EPF account(s) to the current one.
As you are currently employed, you can not withdraw EPF.
Kindly go through this article - Tax Implications of EPF, PPF & NPS Withdrawals (Full / Partial) & Maturity proceeds
Hello Sir,
while applying online i am getting below message form the portal,
MAXIMUM NUMBER OF ONLINE CLAIM SUBMISSION HAVE BEEN EXEED, PLEASE SUBMIT CLAIM THROUGH PHYSICAL MODE
earlier i am taking 3 times of partial amount, is there anyway to apply online again, please suggest me and may i know how many transaction is possible in online
Dear Guru,
Are the partial withdrawals for the same reason(purpose)?
I believe that officially there is no threshold limit for online claims, if its for various purposes (partial withdrawal for medical treatment can be made multiple times..).
Dear Sir,
yes the same reason only but i have received message, even there is no other option also like home, property purchasing, earlier it was there now it is not showing, please suggest me
Dear Guru,
You may to submit the claim through offline mode I guess..
Kindly submit your grievance to the EPFO on this issue via this link..
Hi sir I have applied for partially withdraw of PF,i have maintained 3companies under one UAN number but not transfer to current PF number, can I apply for partially withdraw, total employee contribution of 3 company is more than 50000, pls suggest
Dear Rajendra,
Suggest you to consolidate your EPF accounts and then may apply for partial claim.
I want to partially withdraw pf for repaying debt borrowed from an individual for house renovation. i have 9 years service. is it possible ? if yes in what catogory should I apply?
Dear Ashu,
Minimum service period is 10 years for the said purpose..
Also, I believe that loan should have been taken from an institution (but the rules are not very clear!).
thank you. Since it is used for renovation, will in not come in that catogory?
Dear Ashu ..May not come under that category..
Hi Sreekanth,
I need your advise and support to claim PF amount for home purchase,i worked in my previous employer between Nov'12-Sep'16 and Got the pf amount transferred to the present UAN account which is open since Oct'16,i could see the transfer visible in member passbook.But while i claim that iam unable to select the tab to purchase of house tab..Need your help how can i claim the transferred amount accumalated in my account.
Seshathri
Dear Seshathri,
The service period eligibility is 5 years (which you have) for Partial claim. (3 years, if you are purchasing the house through a Society).
Looks like this is due to a technical glitch.
Suggest you to submit your grievance to the EFPO online via this link.
Kindly note that you may also submit offline request.
Do keep us updated..
Related article : New EPF Composite Claim Form | Single Page Form for different types of PF Withdrawals (Full / Partial)
Hi Sir,
I just want to know what is the liability of the borrower incase of home loan? Hope it is only limited to the property seizure and not to the individual other assets.
Dear Kothandaraman,
On loan default, the bank/lender will take over the property and try to recover the dues/outstanding amount.
If that is not sufficient then can go after your other assets under the SARFAESI act.
Thank you so much Sir.
I am unable to withdraw the amount in UAN.
While trying to apply part withdrawal its say MAXIMUM NUMBER OF ONLINE CLAIM SUBMISSION HAVE BEEN EXCEED, PLEASE SUBMIT CLAIM THROUGH PHYSICAL MODE
Please suggest on this!
Dear Sumit,
May I know how many times have you made partial PF claims in this FY? And for what purpose?
Dear sir,
I have worked for three companies 1st company I have worked for three years, 2nd company I have worked for 4 months and currently working in a company. There are three PF account number of mine but only one UAN number and I haven't transferred my pf balance when I am checking my passbook it's showing three pf accounts. Am I able to claim for partial withdraw? Please help. I need money for my mother's treatment
Dear Deep,
Suggest you to consolidate your EPF accounts and then can apply for partial withdrawal.
For the purpose of ‘medical treatment’, the least of 6 months basic wages (or) employee share with interest is allowed as partial withdrawal.”
Hi Sir, I applied PF advance for my Medical purpose on September 20th today date is 10/13/2018 above 25 days completed still the status was under process why it takes too long time to process? you have any idea to resolve this to get money in bank. Please advise
Hi Sir, I applied PF advance for my Medical purpose on September 20th today date is 10/13/2018 above 25 days completed still the status was under process why it takes too long time to process? you have any idea to resolve this to get money in bank.