EPF scheme 2026: 6 reasons for partial withdrawals, how much you can get

Paragraph 46 of the new EPF scheme says the provident fund commissioner can allow members to make a partial withdrawal of not less than ₹1000 from their EPF accounts.

The new rules mandate maintaining a 25% minimum balance in the EPF account at all times. This means any eligible amount for partial withdrawal will be computed after setting aside this 25% minimum balance.

"Eligible Member Balance” means the amount standing to the credit of the member in the Fund after deducting the Minimum Balance required to be maintained," the new rules say.

The minimum 25% balance will include both the employee's and the employer's contributions.

The six reasons for which partial withdrawals can be made are the following:

Partial withdrawal up to 100% of the eligible member balance is allowed after the completion of 12 months of total membership.

For example, if you have ₹100 total balance, ₹75 can be withdrawn while ₹25 will remain in the account as the minimum balance.

Partial withdrawal up to 100% of the eligible member balance after the completion of 12 months’ total membership. The partial withdrawal on this account can be done for up to 10 times during the membership period.

Partial withdrawal up to 100% of the eligible member balance, after completion of 12 months’ total membership.

The partial withdrawal on this account can be done for up to 5 times during the membership of the fund.

The new rules allow partial withdrawals for housing purposes like below:

• Purchase of a flat, house

• Site for construction of a house

• Construction of a house

• Repayment of a home loan obtained for purchase, construction of a flat or house or for acquisition of a site

• Additions, alterations, renovations or improvements to an existing house or flat

The amount of withdrawal for the above reasons cannot exceed 100% of the eligible member balance after completion of 12 months of total membership in the fund. Further, partial withdrawal for housing purposes can not be made for more than five times during the membership.

The new rules say that partial withdrawal up to 100% of the eligible member balance after completion of 12 months can be allowed in special circumstances.

In the above cases, the permissible number of times for availing partial withdrawal will be calculated afresh for each member with effect from 29 June 2025, which is the date of the commencement of the EPF Scheme 2026

A member exiting employment before completing 12 months of membership can also avail the partial withdrawal of up to 100% of the eligible member balance. Partial withdrawals on this account cannot be made more than two times in a financial year.

EPF Scheme 2026 came into effect from 29 June 2026 and it has replaced the EPF Scheme 1952.