Types of EPF Withdrawal: Full vs Partial
EPF withdrawals fall into two categories:
- Full Withdrawal (Final Settlement): The entire EPF balance (employee contribution + employer contribution + interest) can be withdrawn on resignation, retirement, or permanent migration abroad. Permitted after 2 months of unemployment.
- Partial Withdrawal (Advance): A portion of the EPF balance can be withdrawn for specific purposes without leaving employment — housing, medical emergency, marriage, education, or natural calamity. Each purpose has its own conditions and limits.
Which EPF Form to Use
| Form | Purpose | Who Submits |
|---|---|---|
| Form 19 | Full PF settlement (employee contribution + employer contribution) | Employee (after resignation or retirement) |
| Form 10C | EPS (Employees’ Pension Scheme) withdrawal / scheme certificate | Employee (if service < 10 years and not eligible for pension) |
| Form 31 | Partial withdrawal (advance) for approved purposes | Employee (while in service) |
| Form 10D | Monthly pension claim (for those eligible after 10 years of service) | Employee (on retirement at age 58) |
| Form 13 | Transfer of PF from previous employer to current employer | Employee (via UAN portal or new employer) |
Partial Withdrawal (Advance) Rules
| Purpose | Minimum Service | Maximum Withdrawal |
|---|---|---|
| Medical treatment (self / family) | None | 6 months’ basic wages + DA, or employee’s share + interest (whichever is less) |
| Marriage (self / children / siblings) | 7 years | 50% of employee’s own contribution |
| Education (self / children after Class 10) | 7 years | 50% of employee’s own contribution |
| Purchase / construction of house | 5 years | 24 months’ wages + DA (one time only) |
| Repayment of home loan | 10 years | 36 months’ wages + DA |
| Natural calamity / lockdown | None | 3 months’ basic wages + DA, or 75% of balance (whichever is less) |
TDS on EPF Withdrawal
TDS rules on EPF withdrawal are a common source of confusion. Here are the key rules:
- No TDS if the withdrawal amount is below ₹50,000 (threshold raised from ₹30,000 by Finance Act 2016).
- TDS at 10% if PAN is submitted and withdrawal is ₹50,000 or above.
- TDS at 20% (maximum marginal rate) if PAN is NOT submitted.
- No TDS if you submit Form 15G (age below 60) or Form 15H (age 60+) and your estimated total income for the year is below the taxable threshold.
Tax treatment of EPF withdrawal: If you complete 5 continuous years of service (including service with previous employers for a transferred account), the EPF withdrawal is fully tax-exempt. If you withdraw before 5 years of continuous service, the withdrawal is taxable in your hands — employer contributions and interest thereon are added to income, and deductions claimed under Section 80C on employee contributions are reversed.
How to Activate UAN (Universal Account Number)
Your UAN is the single identifier for your EPF across all employers. Without an activated UAN linked to Aadhaar, you cannot file an online claim.
- Go to unifiedportal-mem.epfindia.gov.in
- Click Activate UAN — you need your UAN (available on salary slip or from employer), PAN, and Aadhaar number
- Verify with OTP sent to your registered mobile number
- Set a password and log in
- Under KYC, link and verify your Aadhaar, PAN, and bank account — all three must be verified for online claims
How to File an Online EPF Claim
- Log in to unifiedportal-mem.epfindia.gov.in with your UAN and password
- Go to Online Services > Claim (Form-31, 19, 10C & 10D)
- Enter your bank account number for verification
- Select claim type: Full Settlement (Form 19) / Partial Advance (Form 31) / Pension Withdrawal (Form 10C)
- Fill in the required details and submit
- Your employer must approve the claim online (if your Aadhaar is seeded to UAN, employer attestation may be auto-waived for certain claim types)
- EPFO processes the claim and credits the amount to your registered bank account
Typical processing time: 7–20 working days after employer approval. You can track status via the UAN portal or the Umang app.
Disclaimer: This guide is for informational and educational purposes only. EPF withdrawal rules, TDS thresholds, and form requirements are governed by the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, EPF Scheme 1952, and relevant circulars from EPFO. The information here is based on publicly available EPFO guidelines verified as of July 2026 and is subject to change. Your actual entitlement depends on your specific employment history and KYC status. For official claims, use the EPFO Unified Member Portal at unifiedportal-mem.epfindia.gov.in. EligibilityTools.in is not affiliated with EPFO or the Ministry of Labour and Employment.