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 Also, EPF withdrawals are liable to income tax if withdrawn before five years of service.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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I have applied for advance PF withdrawal form 31 on Feb 22nd it shows only CLAIM REJECTED. again I'm applied for the same PF advance 31 illness purpose but now also same rejected status shown.Im claim for 25000rs in my PF account employee share iS 26200
Please give some suggestions for claim the amount .
Dear Vicknesh,
For the purpose of ‘medical treatment’, the least of 6 months basic wages (or) employee share with interest is allowed as partial withdrawal.”
Hello Sreekanth,
I have applied my advance pf on 30 th jan 2019. finally claim got settled on 5th March but I have still not received any amount in my bank account. I filled grievance also on 9th but got no update. What I can do now this is really hectic process and more then thi day wait time.
Dear Ranoo,
Kindly re-check your bank account number that is updated in UAN KYC.
Hi sree,
I have worked in two companies but in the online services -Form 31 it is showing only current company details.Therfore i am not able to choose option for construction of house.Can you please help me.
Dear Pramod,
Did you get the funds transferred from your old EPF account to current EPF account?
Hi Sir,
applied pf advance a week back for my health purpose. the status in uan portal says under process. please help
Dear Anu,
EPFO generally takes 10 to 15 days to process online claims..
I have applied for advance PF withdrawal on Feb 22nd have not received the payment yet... it shows only UNDER PROCESS.. Please confirm. Few of my colleague who applied for withdrawal has received their payment withdrawal within 5 days... can u confirm
I have applied for illness purpose
Dear Jaya..The EPFO generally takes 5 to 15 business days to process online claim requests.
You may submit your grievance to them via this link..
Hi Sree…. i completed 5 year service in previous company and that the PF amount has been transferred to current new company … i am planing to withdraw my PF amount with current company PF account ( as per 5 years completed guidance ) but while withdraw the PF thought online it’s asking to withdraw option like ADVANCE …why is showing in ADVANCE after completed 5 year also ….There are many options showing to withdraw the amount , which option i need to select get 90 % amount.??????. Please help on this ..
Dear Hari,
If you are currently employed and contributing to EPF scheme, you can not make full withdrawal (EPF- Form 19 & EPS-Form10c).
You can only submit partial claim requests for certain purposes.
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
OR
Total of employee and employer share with interest
OR
Total cost.
Whichever is least will be allowed as withdrawal.
Yes, form 31 is for partial withdrawal. Ideally, EPFO processes online claim requests within 10 to 15 business days..
Hi,
i am planning to purchase a resale flat and for that i wanted to withdrawn 90% of my PF amount , i am in service for 12 years.
1. what are the documents need to submit while claiming.
2. what will be the categories to select for to raise a claim , construction of house is showing form 31 .
3. how many days will it take to credit the amount to my account.
waiting for your response
Thanks in advance.
Dear Ranjit,
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
OR
Total of employee and employer share with interest
OR
Total cost.
Whichever is least will be allowed as withdrawal.
Yes, form 31 is for partial withdrawal. Ideally, EPFO processes online claim requests within 10 to 15 business days..
Thanks a lot.
One query..
Do I need to submit the sale agreement while claiming.. and what other documents required to submit.
Thanks
Dear Ranjit,
No need to submit any documents..
Thanks
I am claimed advance pf against medical purpose for wife.
but portal is shown MAXIMUM NOMBER OF ONLINE EXCEED. TY PHYSICAL MODE.
Pf office not receive form 31 offline mode they said apply only online mode.
What I do? For medical i need pf advance urgently.
Dear Kapil,
I have noticed that EPFO has been rejecting the online partial withdrawals for medical treatment purposes once such claims up to 3 to 4 times have been made in a FY.
And they are not accepting offline claim requests as well.
Kindly submit your grievance to them via this link..
What is the procedure of refund for unutilized withdrawn amount? Is there any specific form available for refund process?
Dear Zaid,
Actually there is no need to deposit the unutilized PF amount.
But, you may check on this with your employer/EPFO.
Can submit your grievance to them via this link..
Dear Sreekanth,
I am contributing to EPF for past 4 yrs with same employer, can i claim advance PF by choosing > 2 months non wage payment in claim form with still working with the employer. Will there be any issue with it. Please suggest
Dear santhosh,
If you are making contributions to the EPF scheme, your claim may not be accepted with that claim reason..
Dear Sreekanth,
Then what reason should i mention to claim the advance
Dear Santhosh,
Kindly refer to the Partial withdrawal options given in the above article..
Husband and Wife bought Home Jointly,
now can both husband and wife withdraw money from their respective PF account for the home jointly owned ??
For eg,
Husband has 3 lacs in his PF account
Wife has 3 lacs in her PF account
They buy home Jointly
Husband withdraws 90% PF = 2.7 lacs
Wife withdraws 90% PF = 2.7 lacs
Above example is valid in real life ?
Is this possible that both husband wife withdraws money from their respective PF accounts
For the same home that they bought jointly ??
Dear venky,
Yes they can withdraw as mentioned in the abv ex.
But, 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
OR
Total of employee and employer share with interest
OR
Total cost.
Whichever is least will be allowed as withdrawal.