Current EPF Withdrawal Rules
Reviewed 16 October 2026. The Employees’ Provident Funds Scheme, 2026 took effect on 29 June 2026 and replaced the 1952 scheme. The current rules are in the official Gazette notification. Older articles describing only the old Form 31 purposes, seven-year thresholds or two-month final-settlement rule are outdated.
The scheme distinguishes a partial withdrawal during membership from full settlement after employment ends. Eligibility and the maximum amount depend on the applicable paragraph, membership, account balance and claim records. Do not decide from a portal label alone; read the current scheme and the claim instructions EPFO provides for your account.
Partial Withdrawal: Eligible Balance and Main Purposes
For the partial-withdrawal provisions in paragraph 46, the member must generally have at least 12 months of total membership. The scheme defines a minimum balance that must remain: 25% of the contributions credited to the account, including employee and employer contributions, together with the interest credited on them through the withdrawal date. The amount available is the account credit above that minimum balance, called the eligible member balance. A permitted withdrawal can be up to 100% of that eligible balance, subject to the purpose and frequency rules.
- Illness: The member or eligible family member may withdraw up to the eligible balance under the scheme's illness provision.
- Education: Up to the eligible balance, subject to the scheme's limit on the number of withdrawals.
- Marriage: Up to the eligible balance, subject to the scheme's limit on the number of withdrawals.
- Housing: The scheme covers listed housing needs, including purchase, construction, repayment and specified renovation; purpose and frequency conditions apply.
- Special circumstances: The scheme provides a separate provision with its own frequency limit.
- Leaving covered employment: A member with less than 12 months' membership may still qualify for a withdrawal from the eligible balance, subject to the scheme.
The scheme sets maximum frequencies of 10 education withdrawals, 5 marriage withdrawals, 5 housing withdrawals and 2 special-circumstance withdrawals per financial year. The relevant frequency counts reset from the commencement of the 2026 scheme. Check paragraph 46 for the complete eligibility wording and any conditions specific to a purpose.
Full Settlement After Employment Ends
Full settlement is governed separately by paragraph 49. The scheme permits settlement in listed circumstances, including retirement after age 55, permanent and total incapacity, permanent migration or taking employment abroad, retrenchment and qualifying voluntary retirement arrangements. Some circumstances have additional conditions. For other cessations from covered employment, full settlement generally requires at least 12 continuous months without employment in an establishment covered by the Social Security Code. A specific exception applies to a female member who resigns for marriage. Do not use the former general two-month unemployment rule as the current rule.
EPF settlement and EPS pension or withdrawal benefit are separate decisions. EPS eligibility depends on pensionable service and the EPS 2026 scheme; the amount is not simply part of the EPF balance. See our EPS Pension 2026 guide.
How to Prepare a Claim
- Review your UAN service history and passbook; resolve missing member IDs, exit dates or contribution records.
- Check that the bank and identity details requested by EPFO are current and verified.
- Choose the claim category shown in the current EPFO member service and confirm its paragraph, purpose, eligibility and amount limit against the scheme.
- Provide the details or evidence requested for that claim. Requirements can differ by category and by the records already held by EPFO.
- Save the acknowledgement and track the claim through the official portal. If the claim is rejected, use the reason shown by EPFO and correct the underlying record or raise a grievance.
Familiar legacy labels such as Forms 31, 19, 10C and 10D may appear in older material or portal workflows. The claim type and current EPFO instruction control; do not rely on an old form chart when the portal or current scheme says otherwise.
Tax and Individual Advice
Tax treatment depends on the member's service history, transfers, reason for withdrawal, timing and current income-tax law. Do not apply the old Income-tax Act section number or a universal TDS rate without checking the rules effective for the payment date. For a personal tax calculation, consult a qualified tax professional and the official Income Tax Department material.
Use our EPF Calculator to model account growth; it is not a claim-eligibility or tax calculator. For authoritative withdrawal conditions, read the EPF Scheme, 2026 and current EPFO member instructions.