Update (29 June 2026): The EPF Scheme, 1952 referenced below has been superseded by the new EPF Scheme, 2026, which overhauls partial withdrawal categories, introduces a 25% minimum balance rule, and extends the unemployment waiting period for full withdrawal from 2 months to 12 months. The withdrawal-eligibility rules on this page have been updated for the new scheme — for the complete category, frequency and minimum-balance breakdown, see the EPF Scheme 2026 guide. The 5-year tax rule, TDS and Form 15G details below are governed separately by the Income Tax Act and remain current.
EPF Withdrawal Rules 2026: 5-Year Rule, TDS, Advance & Online Process
When you can withdraw PF, what is taxable, how TDS works, partial advance rules, and step-by-step online withdrawal process.
Calculate Your EPF Balance →5 yrs
Tax-Free Threshold
Withdraw after 5 years — no tax
10%
TDS Rate (with PAN)
Withdrawal before 5 years
5–10
Days (Online)
Typical settlement time
Types of EPF Withdrawal
There are two categories of EPF withdrawal:
- Full and Final Settlement (Form 19): Withdraw the complete EPF balance on retirement (age 55+), permanent incapacity, retrenchment, VRS, or permanent migration abroad — or, in any other case of leaving a job, only after 12 months of continuous unemployment (updated from 2 months under the EPF Scheme, 2026; see the EPF Scheme 2026 guide).
- Partial Advance (Form 31): Withdraw a portion of EPF for specific approved purposes while still employed or between jobs.
Separately, EPS pension withdrawal (Form 10C) applies when you have less than 10 years of service — you can claim the EPS scheme certificate or a reduced pension withdrawal benefit.
The EPF 5-Year Rule: When Withdrawal is Tax-Free
This is the most important rule for EPF withdrawal tax planning:
After 5+ years of service → Full withdrawal is TAX-FREE
Both principal and interest — no TDS, no income tax liability.
Before 5 years of service → Withdrawal is TAXABLE
TDS applies. Taxable component added to income and taxed at slab rate.
What counts towards 5 years?
- Transferred EPF: If you transferred your previous employer's PF via Form 13, the prior service counts. 2 years + 3 years = 5 years continuous service.
- Gaps between jobs: Brief gaps (employer changed, new EPF account opened) can sometimes break continuity. Transferring the old PF avoids this.
- Death or disablement: Full withdrawal for these reasons is tax-free regardless of service period.
What is taxable in a pre-5-year withdrawal?
- Employer EPF contributions + interest on employer contributions
- Interest earned on employee contributions (the principal itself was already from post-tax salary)
- Any Section 80C deduction previously claimed on employee contributions is reversed
EPF Withdrawal TDS Rules 2026
TDS applies only when the withdrawal is below the 5-year threshold AND the amount exceeds ₹50,000:
| Scenario | TDS Rate |
|---|---|
| Service ≥ 5 years (any amount) | No TDS |
| Amount < ₹50,000 (any service) | No TDS |
| Service < 5 years, amount ≥ ₹50,000, PAN provided | 10% |
| Service < 5 years, amount ≥ ₹50,000, PAN NOT provided | 34.608% |
| Form 15G / 15H submitted (income below exemption limit) | No TDS |
Even if TDS is deducted, you can claim a refund while filing your ITR if your total annual income is below the taxable limit.
For a TDS calculator and Form 15G eligibility checker, see our EPF Withdrawal TDS & Form 15G Guide.
EPF Partial Withdrawal Rules 2026 (Form 31)
These rules reflect the new EPF Scheme, 2026 (effective 29 June 2026), which replaced the earlier 5/7/10-year service periods with a uniform 12-month membership requirement and a 25% Minimum Balance. You can withdraw partially without closing the account for these purposes:
| Purpose | Min. Service | Withdrawal Limit | Taxable? |
|---|---|---|---|
| Illness (self/family) | 12 months | Up to 100% of Eligible Member Balance | No |
| Education (self/family) | 12 months | Up to 100% of Eligible Member Balance (max 10 times) | No |
| Marriage (self/family) | 12 months | Up to 100% of Eligible Member Balance (max 5 times) | No |
| Housing (purchase/construction/home loan/renovation) | 12 months | Up to 100% of Eligible Member Balance (max 5 times) | No |
| Special circumstances (no reason needed) | 12 months | Up to 100% of Eligible Member Balance (max 2×/financial year) | No |
Source: Employees' Provident Fund Scheme, 2026, Paragraph 46 (Partial withdrawals from Fund). “Eligible Member Balance” = your total balance minus the 25% Minimum Balance. See the full EPF Scheme 2026 breakdown.
How to Withdraw EPF Online: Step-by-Step (2026)
Prerequisites:
- UAN activated and Aadhaar-linked
- Mobile linked to Aadhaar (for OTP)
- Bank account KYC-verified in UAN portal
- No pending employer KYC approval
- Visit unifiedportal-mem.epfindia.gov.in → Login with UAN & password
- Go to Online Services → Claim (Form 31/19/10C/10D)
- Verify your bank account (last 4 digits)
- Select claim type:
- Form 19: Full EPF settlement (retirement/incapacity/retrenchment/VRS/migration, or after 12 months of continuous unemployment in other cases)
- Form 10C: EPS pension withdrawal (service < 10 years)
- Form 31: Partial advance (select purpose)
- Enter withdrawal amount, upload required documents, and submit
- Authenticate with Aadhaar OTP
- Track status under Online Services → Track Claim Status
Common rejection reasons: Aadhaar-UAN name mismatch, bank account not KYC-approved, previous employer not closing the account. Resolve these on the portal before applying.
EPF Transfer vs Withdrawal: Which Should You Choose?
| Factor | Transfer (Form 13) | Withdrawal (Form 19) |
|---|---|---|
| Tax impact | None — service continues | Taxable if <5 years |
| Service continuity | Preserved for 5-year rule & gratuity | Broken |
| EPS benefit | EPS accumulation continues | EPS scheme certificate or reduced benefit |
| Retirement corpus | Continues to grow | Corpus broken |
| Best when | Changing jobs in India | Long-term unemployment or emigrating |
General rule: Always transfer EPF when changing jobs in India. For full and final settlement, you must either qualify under retirement/incapacity/retrenchment/VRS/migration, or wait out 12 months of continuous unemployment without rejoining an EPF-covered employer (updated from 2 months under the EPF Scheme, 2026). If you need money sooner, a partial withdrawal under "special circumstances" may be available instead — see the EPF Scheme 2026 guide.
Calculate Your EPF Balance Before Withdrawing
Model your exact EPF balance, VPF, withdrawal impact, and FY-wise interest earned.
Open EPF CalculatorFrequently Asked Questions
Can I withdraw EPF before 5 years of service?
Yes, you can withdraw EPF before 5 years — but the withdrawal is taxable. If you withdraw the full EPF balance before completing 5 years of continuous service, TDS is deducted at 10% (with PAN) or 34.608% (without PAN) on the taxable component. The taxable component includes employer contributions, interest on both employee and employer contributions, and interest earned on the employee contribution itself.
What is the EPF 5-year rule for tax exemption?
If you withdraw EPF after completing 5 or more years of continuous service (including service transferred from previous employers), the entire withdrawal — principal and interest — is exempt from income tax. Service transferred via EPF Form 13 counts towards the 5-year period.
How do I withdraw EPF online in 2026?
To withdraw EPF online: (1) Log in to EPFO Member Portal (unifiedportal-mem.epfindia.gov.in) using UAN and password; (2) Ensure UAN is activated, Aadhaar-linked, and bank account is KYC-verified; (3) Go to Online Services → Claim (Form 31, 19 & 10C); (4) Select claim type — full settlement (Form 19), pension withdrawal (Form 10C), or partial advance (Form 31); (5) Enter bank account details and submit. Settlement typically takes 5–7 working days.
Can I withdraw EPF while still employed?
You cannot withdraw the full EPF while still employed, but you can take partial withdrawals. Under the new EPF Scheme, 2026 (effective 29 June 2026), the earlier purpose-specific service periods (5/7/10 years) are replaced by a uniform 12 months of Fund membership for all partial withdrawal categories — illness, education, marriage, housing, and special circumstances. You can withdraw up to 100% of your Eligible Member Balance (i.e. up to 75% of your total corpus, since 25% must remain as Minimum Balance). See our EPF Scheme 2026 guide for the full category and frequency rules.
What is the maximum EPF advance for medical emergencies?
Under the EPF Scheme, 2026, an illness withdrawal (for self or family) can be up to 100% of your Eligible Member Balance — your total balance minus the 25% Minimum Balance — after completing 12 months of Fund membership. This replaces the earlier limit of six months of Basic + DA under the 1952 scheme. Members who exit service before completing 12 months can still withdraw up to their Eligible Member Balance.
Does Form 15G stop TDS on EPF withdrawal?
Form 15G (or Form 15H for seniors) can prevent TDS deduction only if your total annual income is below the basic exemption limit AND the EPF withdrawal amount is below ₹2.5 lakh. You submit Form 15G to EPFO along with the withdrawal claim. If your income exceeds the exemption limit or the withdrawal is above ₹2.5 lakh, Form 15G does not prevent TDS — you can only reclaim it via ITR.
How long does EPF withdrawal take in 2026?
Online EPF withdrawal typically takes 5–10 working days from claim submission to credit in your bank account. Offline claims can take 15–20 days. Delays happen if UAN is not Aadhaar-linked, KYC is incomplete, or employer has not approved the previous member IDs.
What happens to EPF if I die before withdrawal?
In case of death, the full EPF balance (employee + employer contributions + interest) is paid to the registered nominee. If no nominee is registered, it goes to legal heirs as per succession law. The nominee must submit Form 20 to claim EPF and Form 10D for EPS pension. Death proceeds are tax-free in the hands of the nominee.
Can I withdraw only employee contribution from EPF?
No, EPF does not allow selective withdrawal of only the employee contribution. In a full settlement (Form 19), both employee and employer contributions (EPF portion, not EPS) along with total accrued interest are paid out together.
What is the difference between EPF withdrawal and EPF transfer?
EPF withdrawal (Form 19) closes the account and pays out the full balance. EPF transfer (Form 13) moves the PF balance to your new employer's PF account, preserving continuity of service for the 5-year tax rule and gratuity eligibility. Transfer is generally the better option when changing jobs.
Related Calculators & Guides
Free Calculator
EPF Calculator — FY-wise Rates, VPF & Withdrawal Impact →
Model your EPF corpus with partial withdrawal simulation.
- EPF Scheme 2026 — New Withdrawal Rules — What changed from the 1952 scheme (minimum balance, categories, unemployment wait)
- EPF TDS Calculator & Form 15G Guide — Calculate exact TDS and check Form 15G eligibility
- Is EPF Withdrawal Taxable? — Full Tax Guide
- EPF Interest Rate 2026-27
- EPS Pension Calculator
- Gratuity Calculator
- Leave Encashment Rules
Sources & References
- EPFO Official Portal — epfindia.gov.in
- Income Tax Act — Section 10(12), Section 192A (TDS on EPF)
- Employees' Provident Fund Scheme, 2026 — Paragraph 46 (partial withdrawals), Paragraph 49 (full withdrawal); notified 29 June 2026, superseding the EPF Scheme, 1952 (Paragraphs 68B–68N)
Disclaimer
This guide is for informational purposes only. EPF withdrawal rules, TDS rates, and advance limits are governed by EPFO circulars which may be updated. Always verify with your employer's HR department or EPFO helpdesk before initiating a withdrawal. This website is not affiliated with EPFO or the Government of India.