Employees Provident Fund (EPF) is an important savings scheme for employees in India, which helps to protect their future. The scheme operates by contributing a part of monthly salary by employees and employers. The main objective of EPF is to provide financial security to employees after retirement. However, changes are made from time to time, making it more useful and easy.
In the year 2025, the EPF rules have led to many changes, making the evacuation process simplified. In this article, we will give you detailed information about the new rules, process, and withdrawal limitations of extracting EPF.
EPF Withdrawal Rules 2025 overview
| aspect | Description |
| Complete withdrawal | Complete withdrawal is possible only after retirement or during unemployment of 2 months. |
| Partial withdrawal | Possible for medical emergency, marriage, home purchasing or construction, higher education etc. |
| Evacuation process | Withdrawal facility available both online and offline. |
| Tax rules | TDS is applied to withdrawals before 5 years; Tax free after 5 years. |
| New changes | Ended requirement to upload cancell check; Bank verification became easy. |
| ATM facility | EPFO will soon launch withdrawal facility by ATM card. |
EPF withdrawal process in 2025
The EPF extract process is now simplified than before. This can be done in two ways:
1. online process
The online clearance process is the fastest and convenient. Follow the following steps for this:
- Login on UAN Portal: Login on the portal using your UAN number and password.
- Check KYC details: Make sure your Aadhaar, PAN and bank details are verified.
- Fill the claim form: ‘Claim (Form-31, 19, 10C & 10D)’ select the option and fill the required information.
- Choose the type of withdrawal: Choose the option of complete withdrawal or partial withdrawal.
- Upload the document: Upload scanned documents if necessary.
- Submit: After submitting the application, get updates by SMS.
2. Offline process
If you are not comfortable in the online process, you can also remove your EPF in offline way:
- Go to EPFO office.
- Fill the Composite Claim Form (Aadhaar/Non-Aadhaar).
- Submit the form with the relevant documents.
- Get verification (if necessary) by the employer.
EPF Equivalence Terms and Limits
Some conditions are applied to withdraw partial or full amount from EPF:
- Full withdrawal:
- After retirement (age 58).
- Being unemployed for at least 2 months.
- Partial withdrawal:
- Medical Emergency: Employee share or 6 months salary.
- Marriage: 50%of employee contribution.
- Home Purchase/Construction: 24 times the monthly salary or total contribution.
- Higher Education: 50%of employee contribution.
What changed under new rules?
In the year 2025, EPFO has made several reforms so that members can easily remove their PF:
- The need to upload cancell check is finished: no longer need to upload checks of check or bank passbook.
- Bank verification became easy: Aadhaar based OTP verification facility to change bank account.
- Employer verification ends: Employer approval to verify bank details is no longer necessary.
Tax rules
Tax on EPF withdrawal applies in the following conditions:
- If you take out EPF before 5 years:
- TDS will apply to more than ₹ 50,000:
- On having PAN: 10% TDS.
- If there is no PAN: 30% TDS.
- TDS will apply to more than ₹ 50,000:
- If you remove the EPF after 5 years:
- Tax free.
PF withdrawal by ATM
EPFO will soon issue ATM card so that members will be able to withdraw PF amount at any time day and night. This facility is expected to be implemented in the financial year 2025-26.
Disclaimer:
This article is written only for the purpose of providing information. The EPF rules change from time to time, so refer to official sources for the latest information.
The EPF scheme is genuine and recognized by the government. Its purpose is to provide financial security to the employees.
