PF Withdrawal Rules 2026: 3 Categories and the 25% Rule
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After 12 months of PF membership you can withdraw up to 75% of your PF balance (your share and your employer's) for illness, education, marriage, a house, or any other reason. 25% always stays in the account while you are a member. After leaving a job you can take 75% straight away and the rest after 12 months without work. On retirement after 55 you can take everything.
Checker: can you withdraw, and how much?
Your situation
This checker follows the rules announced by EPFO and the Ministry of Labour (sources below). EPFO decides each claim on your actual record.
The three categories (while you are working)
| Category | Covers | How often |
|---|---|---|
| Essential needs | Illness (yours or family), education, marriage | Education up to 10 times and marriage up to 5 times in your membership |
| Housing | Buy or build a house, repay a home loan, renovate | As per the scheme's housing conditions |
| Special circumstances | Any other need: you don't have to give a reason | As per the scheme |
All three need 12 months of membership, counted across jobs if you transferred your PF. The limit is your eligible balance: your whole EPF balance (employee and employer share, with interest) minus the 25% that must stay. Before 2026, each purpose had its own limit and waiting period, so old guides saying "7 years for marriage" or "6 months' salary for illness" are out of date.
Under 12 months of membership: you cannot take a partial withdrawal yet. If you have left the job and have no new one, see the job-loss rules below.
If you leave or lose your job
Changed job
Don't withdraw: transfer your PF to the new employer. Your service then counts together for pension, and for the 5 years that make withdrawals tax-free.
Out of work
- Straight away: up to 75% of your PF balance.
- After 12 months of continuous unemployment: the remaining 25% (full settlement).
- Pension (EPS): if your service is under 10 years, the pension money can be withdrawn only after 36 months. Until then it stays with EPFO and keeps your pension service alive.
Step by step: withdraw PF after leaving a job.
Retired after 55
You can withdraw your full PF balance. With 10 or more years of service you get a monthly pension from 58 (or a reduced one from 50); with less, you can take the pension money as a withdrawal benefit.
Still working
Use the three categories above: up to 75% of your balance after 12 months of membership. The 25% minimum stays until you retire or leave work for good.
Other cases where you can take everything
- Retirement after 55.
- Permanent and total disability that stops you working.
- Retrenchment or voluntary retirement.
- Leaving India permanently.
- Death of the member: the family claims PF, pension and EDLI insurance.
Tax on withdrawals
With less than 5 years of continuous service (including transferred service), a withdrawal can be taxable, and TDS is cut if the amount is ₹50,000 or more. With PAN linked the TDS rate is 10%; without a valid PAN it is higher. If you qualify (tax on your income is nil, plus a further limit under 60), you can file Form 121.
With 5 or more years of continuous service, PF withdrawals are generally tax-free and no TDS is cut.
Details: tax and TDS on PF withdrawal.
Before you apply
- UAN activated, with Aadhaar, PAN and bank verified. See KYC.
- Name, date of birth and gender in EPFO match Aadhaar.
- Old member IDs transferred into your current one, so all your service counts.
- If you have left a job, its date of exit is recorded.
Then follow how to withdraw PF online.
Frequently asked questions
Can I withdraw 100% of my PF while working?
No. While you are a member, 25% of the balance must stay in the account. You can withdraw up to the rest (75%) for any of the three categories.
Do I need documents for a partial withdrawal?
EPFO says partial withdrawals under the new rules need no documents, which allows them to be settled automatically. You still need complete KYC and a verified bank account.
Does the employer's share count?
Yes. The eligible balance includes both your share and your employer's EPF share. The pension (EPS) part is separate.
Related guides on our other websites
Sources
- PIB, 13 Oct 2025: 238th CBT meeting (three categories, 12 months, 100% of eligible balance, 25% minimum, 10 and 5 times, no reason needed, 12 and 36 months).
- EPFO: Wage ceiling FAQs, Sep 2026 (up to 75% withdrawable after one year; 25% retained).
- PIB, 17 Jul 2026: EPF Scheme, 2026 in force from 29 Jun 2026.
- EPFO: EPF Scheme page, accessed 5 Nov 2026.
- Income Tax Department (TDS and Form 121).