The Employees' Provident Fund Organisation (EPFO) allows members to submit withdrawal claims entirely online, without visiting a PF office. If your UAN is active and your KYC is verified, you can initiate a full settlement, partial withdrawal, or pension withdrawal from any device.
This guide covers the complete online process, updated withdrawal categories under EPF Scheme 2026, and current tax rules including the shift to Form 121.
Before You Begin: Check Your PF Withdrawability
Before starting the claim process, confirm whether your PF account is ready for withdrawal. Common blockers include unverified KYC, mismatched name or date of birth, pending exit date, and old unclosed accounts.
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Prerequisites for EPF Online Withdrawal
Before initiating an online claim, confirm the following:
- Active UAN: Your Universal Account Number must be activated and the registered mobile number must be operational for OTP authentication.
- Verified KYC: Aadhaar, PAN, and bank account details (with IFSC) must be linked and approved on the UAN portal.
- Bank account linked to UAN: The account where you want the funds credited must be verified.
- Employer-approved KYC: Some KYC fields require employer approval before they are treated as verified.
- E-Nomination: Under the new EPF framework, e-Nomination is now mandatory before filing most claims. If your e-Nomination has not been completed and verified, you may not see the option to submit your claim on the EPFO portal.
If KYC is pending or rejected, the portal will block your claim submission. Resolve KYC issues before you begin.
Steps for EPF Withdrawal Online
Step 1: Login Visit the EPFO member portal and log in using your UAN and password. Complete the CAPTCHA to authenticate.
Step 2: Verify KYC Details Go to the "Manage" tab, select "KYC," and confirm that your Aadhaar, PAN, and bank details are accurate and approved.
Step 3: Access the Claim Form Open the "Online Services" tab and select "Claim (Form 31, 19 and 10C)." Review the KYC and service details displayed on screen.
Step 4: Bank Account Verification Enter your bank account number and click "Verify." Accept the online undertaking to confirm where the funds will be credited.
Step 5: Submit Your Claim Click "Proceed for Online Claim." Select the appropriate option:
- Full EPF Settlement (Form 19)
- EPF Part Withdrawal (Form 31)
- Pension Withdrawal (Form 10C)
Specify the purpose and the amount, and upload any supporting documents if required.
After submission: You will receive an SMS similar to:
"Dear Sir/Madam, your Claim Id DSNHPxxxxxxxxxxxx is under process and will be settled shortly. - EPFO"
Once settled:
"Your Online Claim Form-31 (DSNHPxxxxxxxxxxxx) is Settled for Rs. xxxxxxx/- on 13-12-24 and will be credited within 3 working days in bank A/c ending with xxxx."
The entire claim process typically takes 3 to 22 working days.
Steps for EPF Withdrawal Offline
If you do not have an active UAN, you can still withdraw your PF offline using Aadhaar-based or non-Aadhaar composite claim forms. Submit the completed form and required documents at your Regional PF Office. Attestation from a bank manager, magistrate, or gazetted officer may be required. After verification, the amount is credited to your registered bank account.
Understanding the Key Forms
Form 31 (Advance/Part Withdrawal Form) Used for partial or advance withdrawal for eligible purposes such as illness, education, or housing.
Form 19 (Final PF Settlement) Used for complete withdrawal of your EPF balance after leaving employment. Can be submitted without a UAN by providing your PF account number.
Form 10C (Pension Withdrawal) Used to withdraw the EPS (pension) component if your total service period is less than 10 years before leaving employment. If service is 10 years or more, you become eligible for an EPS pension instead.
Documents Required for Online Withdrawal
- UAN: Must be active and OTP-accessible.
- Aadhaar linked to UAN: Required for authentication.
- Bank account details: Account number and IFSC, linked and verified on the portal.
- PAN: Required for TDS calculation; absence results in a higher TDS rate.
- Supporting documents (if applicable): Certain withdrawal categories may require medical certificates, passbook copies, or property documents depending on the purpose.
Partial Withdrawals: Updated Rules Under EPF Scheme 2026
Important: The old withdrawal categories (pre-retirement 90%, medical at 6x wages, marriage/education after 7 years, etc.) no longer apply. The EPF Scheme 2026, notified by the Central Board of Trustees, has replaced the earlier 13 provisions with three consolidated categories. See the full breakdown of updated PF withdrawal rules under EPF Scheme 2026.
All three categories share a uniform baseline:
- Minimum 12 months of total EPF membership.
- Withdrawal of up to 100% of eligible balance (employee and employer contributions combined).
- Mandatory 25% minimum balance to be retained during active employment.
- Frequency limits reset afresh for all members from the date the EPF Scheme 2026 commenced.
| Category | What It Covers | Notable Limits |
|---|
| Essential Needs | Illness, education, marriage | Education: up to 10 times; Marriage: up to 5 times |
| Housing Needs | Home purchase, construction, renovation, home loan repayment | 5 time in your lifetime |
| Special Circumstances | Emergencies and situations notified by EPFO (e.g., calamities, establishment closure) | No reason or documentation required |
Essential Needs
This category covers expenses related to illness of the member or family, education (self or children), and marriage (self, sibling, or children). The frequency limits have been increased significantly: education withdrawals are now allowed up to 10 times and marriage withdrawals up to 5 times, compared to a combined limit of 3 under the old rules.
Housing Needs
This category consolidates all housing-related withdrawals: purchasing or constructing a house, buying a residential plot, repaying an existing home loan, and renovating or improving a house.
Special Circumstances
This category covers situations such as natural calamities, establishment closure, continuous unemployment, and other emergencies notified by EPFO. Importantly, members do not need to specify a reason or submit documentation for this category. The claim is processed based on self-declaration.
Full Withdrawal (Final Settlement)
Full withdrawal of your entire EPF balance is permitted in the following situations: retirement at age 55 or above, permanent disability, retrenchment, voluntary retirement, or permanent migration from India.
For members who have lost their job:
- 75% of the total corpus (including employer contributions and interest) is available for withdrawal immediately after becoming unemployed.
- Remaining 25% can be withdrawn after 12 months of continuous unemployment.
Note: Full settlement processing now requires 12 months of unemployment for the remaining balance. The earlier 2-month waiting period has been changed under EPF Scheme 2026.
Tax Implications
When Does TDS Apply?
TDS is applicable if:
- You withdraw before completing five continuous years of service, and
- The withdrawal amount exceeds Rs. 50,000.
| Scenario | TDS Rate |
|---|
| Withdrawal with PAN | 10% |
| Withdrawal without PAN | 34.608% |
| Withdrawal after 5 years of continuous service | Nil (tax-free) |
Form 121: New TDS Declaration Form
Important Update (Tax Year 2026-27 onwards): Form 15G and Form 15H are no longer valid for EPF withdrawals. EPFO has replaced both with a single unified declaration, Form 121, effective April 1, 2026 under the Income Tax Act 2025.
Form 121 eliminates the earlier age-based distinction (Form 15G was for those under 60; Form 15H was for senior citizens). All eligible members, regardless of age, now submit Form 121 to declare that their estimated total income for the Tax Year will result in nil tax liability.
If you are eligible, submit Form 121 before initiating your withdrawal claim. Filing the form does not automatically make your withdrawal tax-free; you must satisfy the prescribed eligibility conditions.
If TDS is deducted despite filing Form 121, you cannot claim a refund from EPFO. You must include it while filing your Income Tax Return for the relevant Tax Year.
For a complete guide, see: Form 121 replaces Form 15G/15H for EPF Withdrawals.
Additional Tax Rules (FY 2022 Onwards)
- If an employer's total contributions to EPF, NPS, and superannuation exceed Rs. 7.5 lakh in a financial year, the surplus is taxable in the employee's hands.
- For annual contributions exceeding Rs. 2.5 lakh (salaried employees) or Rs. 5 lakh (self-employed individuals), TDS may apply on the interest earned on that excess.
Checking Your Claim Status
After submitting your claim:
- Log in to the EPFO member portal.
- Click "Online Services" and select "Track Claim Status."
- Enter your reference number to view the current status.
The portal shows whether your claim is under process, approved, or settled.
Summary
Withdrawing your PF online is straightforward when your UAN is active, your KYC is verified, and you know which form and category to select. The two most important regulatory changes to be aware of in 2026:
- Partial withdrawals now use three simplified categories under EPF Scheme 2026 (Essential Needs, Housing Needs, Special Circumstances). Old category-specific rules no longer apply.
- Form 15G and 15H are replaced by Form 121 for TDS declarations from Tax Year 2026-27.
If you are unsure whether your account is ready for a claim, run a quick check before you start - Check My PF Before Filing. If the process feels complicated, our PF specialists can guide you through it- Book a Free Consultation.