Last updated: October 2026 Β· 3 min read
In October 2025, EPFO’s Central Board of Trustees simplified PF withdrawal rules, merging 13 complex provisions into three categories and making it easier to withdraw for genuine needs while keeping retirement savings intact.
What changed in October 2025
| Rule | Before | After the reform |
|---|---|---|
| Withdrawal categories | 13 separate provisions | 3: Essential needs (illness, education, marriage), Housing needs, Special circumstances |
| Minimum service | Varied: up to 5-7 years for some purposes | Uniform 12 months |
| How much | Different limits for each purpose | Up to 100% of the eligible balance (employee + employer share), subject to keeping a minimum balance |
| Minimum balance | Not required | 25% of contributions must remain in the account |
| Education and marriage | Combined limit of 3 withdrawals | Up to 10 for education and 5 for marriage |
| Premature final settlement | After 2 months unemployed | After 12 months unemployed |
| Final pension withdrawal | After 2 months | After 36 months |
Check the latest EPFO circulars before applying, as implementation details can be updated.
Final settlement (full withdrawal)
You can withdraw your full PF balance on retirement (age 58), or if you are unemployed for the period specified in EPFO rules. Changing jobs is not a reason to withdraw; transfer your PF to the new employer to keep earning interest and continuity of service.
Tax on PF withdrawal
- Tax-free after 5 years of continuous service (including transferred service).
- Before 5 years, withdrawals can be taxable, and TDS at 10% applies if the amount exceeds βΉ50,000 and PAN is provided.
- Submit Form 15G/15H if eligible to avoid TDS.
How to claim PF online
- Ensure your UAN is activated and Aadhaar, PAN and bank account are seeded (KYC complete).
- Log in to the EPFO member portal or UMANG app.
- Go to “Online Services” β “Claim (Form-31, 19, 10C & 10D)”.
- Verify bank account, choose the purpose and amount.
- Authenticate with Aadhaar OTP and submit.
- Track status online; auto-settled claims are typically paid within a few days.
Frequently asked questions
Can I withdraw my entire PF while still employed?
You can withdraw up to the eligible balance for permitted purposes, but at least 25% of contributions must stay in the account under the new rules.
How long does a PF claim take?
Auto-settled claims can be processed within about 3 days; others usually within 20 days.
Should I withdraw PF when I change jobs?
Usually no. Transfer it to keep earning 8.25% interest and to keep the tax-free status after 5 years.
Keep exploring
- How to check PF balance
- EPF interest calculation
- UAN activation and KYC
- More PF & Pension articles on Tiwaripedia
This article is for general information, not financial, tax or legal advice. Rates, limits and rules change; always confirm on the official website or with a qualified advisor before you act. Spotted something that needs updating? Let us know.
