The Employees’ Provident Fund (EPF) is one of the most trusted savings instruments for salaried employees in India. It not only helps individuals build a retirement corpus but also provides financial support during emergencies. However, every year the Employees’ Provident Fund Organisation (EPFO) revises certain rules to make the system more transparent and efficient.
As we enter 2025, some major changes in PF withdrawal rules have been introduced that every employee must be aware of before making a withdrawal. These new rules will affect both full and partial withdrawals, taxation, and digital processing. Let’s break down these changes in a simple and clear way.
Key Changes in PF Withdrawal Rules 2025
1. Revised Lock-in Period for Withdrawals
Earlier, employees could withdraw their PF balance after two months of unemployment. From 2025 onwards, a new lock-in period has been introduced:
- You can withdraw 75% of your PF balance after 60 days of unemployment.
- The remaining 25% can only be withdrawn after 90 days, ensuring employees don’t exhaust their funds too quickly.
2. Digital-Only Withdrawal Process
EPFO has moved towards a paperless ecosystem. From 2025:
- All PF withdrawal requests must be submitted online through the Unified Member Portal or UMANG App.
- Physical forms will no longer be accepted.
- Aadhaar-PAN linking is mandatory for smooth processing.
3. Taxation on Early Withdrawals
Tax rules have been tightened to discourage early withdrawals:
- Withdrawals before 5 years of continuous service will attract TDS (Tax Deducted at Source) at 20% if PAN is not linked.
- With PAN linked, TDS will be deducted at 10%.
- Withdrawals above ₹50,000 before 5 years will be taxable under the employee’s income slab.
4. Emergency Withdrawal Limit Increased
To support employees during medical or personal emergencies, EPFO has increased the emergency withdrawal limit.
- Earlier, employees could withdraw up to ₹50,000 for emergencies.
- From 2025, the limit has been raised to ₹1,00,000.
5. Partial Withdrawal for Education & Marriage
The rules for partial withdrawals remain but with an updated limit:
- For education of children or self, members can withdraw up to 50% of their own contribution + interest.
- For marriage of self, children, or siblings, employees can withdraw up to 60% of their balance.
Table: New PF Withdrawal Rules 2025 at a Glance
| Situation | Old Rule | New Rule (2025) |
|---|---|---|
| Unemployment Withdrawal | 100% after 60 days | 75% after 60 days, 25% after 90 days |
| Emergency Withdrawal | Max ₹50,000 | Max ₹1,00,000 |
| Partial Withdrawal (Education) | 50% of employee contribution | 50% of contribution + interest |
| Partial Withdrawal (Marriage) | 50% of balance | 60% of balance |
| Tax on Withdrawal (before 5 yrs) | 10% with PAN, 30% without PAN | 10% with PAN, 20% without PAN |
| Application Mode | Offline & Online | 100% Online Only |
Benefits of New PF Withdrawal Rules
- Faster Processing: Online-only system reduces delays.
- More Security: Aadhaar-PAN linking ensures transparency.
- Higher Emergency Support: Increased withdrawal limit for medical needs.
- Disciplined Withdrawals: Split withdrawal during unemployment ensures funds last longer.
Step-by-Step Guide to Withdraw PF in 2025
- Log in to the UAN Member Portal or UMANG App.
- Go to ‘Online Services’ → ‘Claim (Form-31, 19 & 10C)’.
- Verify your bank account details linked with UAN.
- Select the reason for withdrawal (retirement, unemployment, emergency, etc.).
- Upload required documents (if applicable).
- Submit the request online – funds will be credited within 5–7 working days.
FAQs on PF Withdrawal Rules 2025
1. Can I still withdraw PF offline in 2025?
No. From 2025, all withdrawals must be processed online only.
2. What happens if I withdraw PF before 5 years?
Withdrawals before 5 years are taxable. TDS will be 10% with PAN linked, and 20% without PAN.
3. How much can I withdraw during unemployment?
You can withdraw 75% of your PF after 60 days of unemployment, and the remaining 25% after 90 days.
4. Can I withdraw PF for higher education?
Yes. You can withdraw 50% of your contribution plus interest for education.
5. How long does PF withdrawal take in 2025?
If your Aadhaar, PAN, and bank details are correctly linked, the amount is usually credited within 5–7 working days.
