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 Also, EPF withdrawals are liable to income tax if withdrawn before five years of service.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
Filing your Income Tax Return (ITR) is not just about meeting deadlines—it’s about choosing the…
Retirement planning in India is often misunderstood. Many people think any long-term savings or investment…
You’ve probably seen the same property quoted at different prices. One person says ₹60 lakh,…
Buying insurance is easy. Getting your claim settled—that’s where the real test begins. For any…
Gifting immovable property—like land, plots, or houses—is super common in India. Families often do it…
Most people believe that investing alone is enough to create wealth. But in reality, many…
This website uses cookies.
View Comments
Hi, 3 months before I booked a flat and took some money from my friends and personal loan to pay my contribution to builder . Recently I got the possession of flat . Please let me know if I can withdraw some money to replay the money to my friends and personal loan . PF contribution is more than 7 years
Dear Kumar,
It is applicable to only repayment of home loan. Also, the minimum years of PF contribution for the said purpose is 10 years.
Hi,
I am planning to buy a house which is owned by someone now. I would like to go for partial withdraw for house purchase. To apply for it what is the process?
1.Can i apply before registration on my name? if not registered what document should be submitted as proof.?
2.I recently shifted to a MNC in Dec 2016 and i have completed 5.5 years of service. But my current company has not generated a PF account number but i have UAN number. with UAN can i apply?
3. My accumulated amount is nearly 1lakh but my basic is now 21000, will i get 36 months* basic salary amount in partial withdraw?
4. before registration if i can apply, can i give my bank details to credit the money.
please reply ASAP.
Dear Prasad,
1 - Yes. No document is required, but need to submit the declaration, as provided in the above article. UAN based form No. 31 can be submitted.
2 - Yes.
3 - Kindly refer Table no.1
4 - Yes.
Hi Srikanth,
can you reply for my post...
can you please tell me where do i need to submit these filled documents?
Online is possible or physically i need to go to EPFO office.?
my old mnc was in banglore and now shifted to MNC in hyderabad. So can i submit those documents in HYD office?
how many days it will take to process? and how to repay the money?
also am confused about the declaration form. can you mention here the form name or if possible attach.
Thanks
Prasad
Dear Prasad,
Online facility is not yet enabled.
You can post/mail the new UAN based partial withdrawal form directly to EPFO regional office where your a/c is being maintained.
Generally, they take 30 days to process the application.
Download Declaration form.
Hi Srikanth,
I am confused about the declaration form. can you mention here the form name or if possible attach.
Thanks
Hi Srikanth,
Thanks for your reply. can you please tell me where do i need to submit these filled documents?
Online is possible or physically i need to go to EPFO office.?
my old mnc was in banglore and now shifted to MNC in hyderabad. So can i submit those documents in HYD office?
how many days it will take to process? and how to repay the money?
Thanks
Prasad
I joined my new firm on July 1, 2016. However I have 6 years of continuous service. I already have the PF from my old account transferred to my new account. I have purchased a flat & have the builder receipt, allotment letter issued by the builder, but the agreement would happen on a later date.
1. Can the amount be withdrawn without making any agreement / registration.
2. Also Please assist to understand how much time does it usually take for withdrawal / transfer in my account.
3. KYC is not yet completed as the bank account changed lately & the EPFO website is not yet working. However I have submitted both the old Form 31 & new UAN based Form 31 to my organisation along with the cancelled cheque copy. will that be fine. How long does it take the Employer to complete my KYC.
4. Do I need to go & personally submit the documents in the PF office? I am at Mumbai & PF account is from Bangalore
Dear Vijay,
1 - Can be withdrawn (you may submit allotment letter copy).
2 - Generally within 30 days.
3 - Kindly check with your employer.
4 - Not required. You can route the forms through your employer also.
Hi,
I am planning to withdraw my PF for the purpose of house alteration. I am staying in an apartment in Bangalore. We dont have A-Katha, we have B-Katha only. Is KATHA-A is mandatory to apply for withdrawal?.
PAN, BANK Account and DL are verified as KYC. Shall I submit UAN based new Advance withdrawal form to EPFO directly?
-- Srikanth
Dear Srikanth ..I believe that A or B Khata property does not matter here..
You may submit new UAN based form if your Aadhar number has also been verified by your employer.
can i withdraw epf amount for constructing house whether the land is in the name of my mother
No, dear Kishore..the property has to be in the name of either EPF member or spouse or jointly owned by both.
Respected , Sir
I am currently working since 2feb 2015 in Pvt Ltd compny, my ctc-13000/-
sir as per the new rules plz guide me
sir, i want to make home so i want to withdraw epf for construction material.
My question is is it possible? and what is the procedure because its urgent for me to withdraw i have no any other saving ..so plz sir what should I do...I am in trouble plz
Dear KISHORPATEL,
Kindly note that the minimum num of contribution years is 5 years, to make partial withdrawal for purchase/construction of house.
Hi,
I am applying for partial withdrawal, and my query is about form 31 declaration form point no. 3.
1. Survey no. / Plot no. / Khatta no. / Registration no. and year of title deed.---------is it of builder area where flats are constructed or of the flat i am buying
2. Boundary (East/West/North/South).-----------is it of builder area where flats are constructed or of the flat i am buying
3. Area of a site and/house------------is it of builder area where flats are constructed or of the flat i am buying
Regards
Vishal
hello i want to pf withdraw in advance for purchase flat. i am working in same company from last 7 years and my current basic salary is 16194 rupees.please tell me how much( maximum) amount i will receive.
Dear anoop..Kindly refer to Table no.1.
H Sreekanth, I am working with my company for 11 years and EPFO account for same duration. Also my father has given gift deed of a two floored building to my mother, my sisters and myself, and i want construct the second floor, for which i would like to avail EPFO partial withdrawal. Please could you suggest if i a eligible to apply for EPFO partial withdrawal.
Hi Sreekanth, thank you so much for the instant reply, its indeed very helpful.
Dear Rathna ..I believe that you can make partial withdrawal.
what is the table no.1
Dear anoop ..I mean Table number 1 in the above article.
I ve applied for Partial withdrawal? How may days will it take to credit to my account?
Dear Hari..Generally its paid within 30 days.
Hi,
Thanks a lot for such detailed article. I have completed 5 years of service with my company. I have just booked an apartment and possession will be in Dec2018. We can only do registration in Nov 2018 . Can I withdraw the PF for paying down payment? and can I get the amount in my account or will it go directly to builder's account?
Dear Vinita ,
Yes, you can apply for partial withdrawal.
Generally EPFO prefers to pay directly to your builder account.