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 Also, EPF withdrawals are liable to income tax if withdrawn before five years of service.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 Sreekanth,
I am planning to buy a new flat. Flat is readily available to move in. To make a down payment I want to do EPF Advance withdrawal.
1. I will complete 5 years by Oct 1st 2016, in that case do I need to do registration and apply for home loan after submission of EPF Advance withdrawal or I can apply for loan now before that and raise a Advance withdrawal request?
2. If I apply for Advance Withdrawal, how much amount I will get? will I get full Employee + Employer + interest or just Employee Contributions?
3. Will there be any tax?
4. What documents do I need to attach along with Form 31 (as a proof)? Sale deed or just agreement or none required?
I will reframe my first question....
Please bare with my questions...will be helpful if you provide more info on this. Appreciate your help.
1> I will complete 5 years of service on Oct 1 st 2016,. Currently that flat ready to move in.
Do I need to wait till Oct , Apply for EPf withdrawal and then apply for loan and do Flat registration
OR
Can I apply for loan, do flat registration now and then in Oct raise Advance withdrawal req?
OR
Apply for a loan now, raise Advance withdrawal req and then do flat registration?
2. If I apply for Advance Withdrawal, how much amount I will get? will I get full Employee + Employer + interest or just Employee Contributions?
3. Will there be any tax?
4. What documents do I need to attach along with Form 31 (as a proof)? Sale deed or just agreement or none required?
Dear Rahim,
1 - You may have to wait till Oct 2016.
- If you have home loan then you make advance withdrawal to clear outstanding home loan but for that service period criteria is 10 years.
2 - Kindly refer to above tables.
3 - No taxes.
4 - Self declaration form and any other supporting documents like Sale agreement etc.,
Thank you Sreekanth. Appreciate your reply.
hello Please inform me the latest amendment in EPF withdrawl in which the maturity of PF account reduced to five (5) Year to avail education loan
Dear AJAY ..Kindly note that new rules have been scrapped.
Hi Sreekanth,
I Worked Company A from April 2008 to Dec 2013. Company A has been acquired by company B by 1st Jan 2014, I currently working at the same company. All my PF balances got transferred to Company B. Total years of experience is 8 + years, Can I partially withdraw my PF amount to pay my Housing Loan. I found some of your quotes to submit Form 31, Did I need to get any Signature / approval from my Employer. could you please help me the procedure.
Dear Rakesh,
The minimum number of years is 10 years to make partial withdrawal for the said purpose.
(UAN based Form 31 can be submitted without employer's signature).
Dear Sir,
Hi.. I have withdraw sum amount of Rs. 2 lacs in Feb 2016 from my PF for purchase of property. Now I want to withdraw sum of Rs. 3.5 L (with in the limit as prescribed) from my PF for addition /alteration of my existing property (which is 5 years old – owned by me) . I am member of EPFO Since 9.5 years
Can I withdraw the same ?
Pls guide
Thanks,
Regards,
Gaurav Mehta
Dear Gaurav,
Tricky question and I am not sure about this.
Kindly check with your employer and do let us know the status, can be useful to others. Thank you!
Thanks for Your reply...
I will check and surely let you know.
Thanks !!!
hi gaurav,
can u help me regarding this as i have to submit pf loan for purchasing plot.. i have completed 5 years.. let me know what document required to apply for same.. is it enough if i submit purchase agreement .. or i will have to submit registration proof.. kindly suggest
Hi,
I am Kunal working in a private company since last 4 years. I need to withdraw some amount from my PF account for my wife treatment as she is pregnant. Is it possible to withdraw, If yes then please let me know the procedure.
Dear Kunal,
A doctor [ or registered medical practitioner] of the hospital should certify that a surgical operation (or) hospitalization for 1 month or more is/was necessary.
Kindly contact your employer and you may be eligible to make partial withdrawal.
Dear Sir,
I worked in Thermax Limited form 01/08/2010 to 10/10/2012 and in my epf account contribution stated from oct 2011 to sept 2012.I started an other job on 15/10/2012 I joined New Pension Scheme too in this organisation and I am still in the same Job. What is the procedure of EPF widrawal for the above mensioned case.
Dear Rakesh ..Your EPF would have become inoperative.
You can submit request through inoperative a/c helpdesk and can withdraw full PF balance.
Hi Sreekanth
I have Resigned from my current organization and last date is on 10th August 2016. I am planning to opt for settlement of my PF. Till now i have transferred my PF from all my Previous organizations for past 8 years. If i go for settlement will i get full amount or will there be any tax ?
As i heard there are some new policies from PF effective from Aug 1st. Is there any impact on settlement after August 1st?
kindly advice
regards
Dear santosh,
The proposed new rules have been cancelled.
You can withdraw full PF amount after 60 days from the date of leaving your organization (have to be unemployed).
HI Sreekanth,
I would like to take PF advance for my house repair. It was located in my home town and was built by my father 30 years back. Now, I am planning to do some alteration over there.
In PF declaration form, they ask for Approved Site plan ref # and date, what should I fill up here. There is no approval so far for that house since no approval taken by my father during the construction of house ( very old house )
is it approval site plan from corporation for doing repair of house ? Please suggest.
Dear Babu..If your father is the owner of the property then you can not make partial withdrawal.
Sorry I didn't mention this, currently I am the owner of that house
Dear Babu,
You may submit the details which you have. The approval info is not for repair but of 'construction approval' (building plan approval).
thank you very much. let me follow up the same.
btw, can you share your contact if you wish?.
I will contact you if any clarification needed.
Thanks
Hello Sir,
I have worked in Company A from Nov'2008 till March'2016 and Company B from April 2016. I have not transferred my OLD PF account from Previous employer to current employer. Currently I am employed in Company B. Will I be able to withdraw my entire PF amount (Employee + Employer) from my Old PF account?
Thanks!
Rajesh M
Dear Rajesh,
Suggest you to transfer your old EPF account money to the new one.
Thank you for the quick response sir.... Once it is transferred will I be able to take the amount from my current employer?
Thanks,
Rajesh M
Dear Rajesh..You can make partial withdrawals only. Kindly read : EPF partial withdrawal rules..
Hello Sir, I am also sailing in the same boat where in I moved from company A to company B just one month back and I need to withdrawn my portion of earlier PF for purchase of new apartment.
will the form 31 and my declaration to be submitted to the PF office?
since my new firm is having his own trust and they have opened my new pf account?
pls advice.
thanks
Naveen (naveenkumaryr@gmail.com)
Dear naveen..Yes, you can submit the new UAN based forms, kindly go through the rules/guidelines as given in the above article.
Thanks can I get the full amount withdrawn or part of it.
Hi srikanth sir,
I have total 10 years 4 month of exp. My First 3.9 years pf is maintained by first organisations. Then I moved to next company I have transferred my pf of to new company. Here pf is maintained by epfo. second organisations comp lit 6 year 4 month .so i decide resignation .so how to possible withdrew my pf fully.
Thanks in advance
Dear sunil ,
Yes you can withdraw full PF balance, if unemployed for minimum 60 days.
Read:
New EPF withdrawal forms
sir,my pensions scheme is applicable or no.can i pf withdraw without pension scheme after ten years if unemployed 60 days
Dear sunil..If unemployed for minimum 60 days, you can withdraw both PF & EPS amount (if service period is less than 10 years, you can withdraw Pension amount also).
sir unemployed 6o days after fill up the pf from but owner not signed in from other than new epf withdrwal from UNA no without employer sign. .I uplod epf web side adhar pan.no.every thing document but employer side kyc not verified document so what to do?pf withdraw.