The Employees’ Provident Fund (EPF) Scheme 2026 has introduced several new changes and developments for EPF subscribers, especially regarding partial withdrawals. The new rules came into effect on 29 June.
The Centre notified the EPF Scheme, 2026, replacing the decades-old EPF Scheme, 1952, as part of the implementation of the Code on Social Security, 2020.
Under the new regulations, can make partial withdrawals for several important reasons. However, members must maintain a minimum balance of 25% of their eligible member balance in their EPF account. Any amount calculation for a minimum withdrawal will be done only after setting this balance aside.
For example, if an individual employee has ₹1 lakh as an eligible member balance, then ₹25,000 out of this balance must remain in the account.
The remaining balance of ₹75,000 may be withdrawn in accordance with applicable rules and regulations.
Major reasons for withdrawal, eligibility requirements and key conditions
|
Withdrawal Reason |
Eligibility Requirement |
Maximum Amount Allowed |
Key Condition |
|---|---|---|---|
| Medical treatment | After 12 months of membership | Up to 100% of the eligible balance | For self or family members |
| Education | After 12 months of membership | Up to 100% of the eligible balance | Allowed up to 10 times during membership |
| Marriage | After 12 months of membership | Up to 100% of the eligible balance | Allowed up to 5 times during the membership of the fund |
| Housing | After 12 months of membership | Up to 100% of the eligible balance | For purchase, construction, repairs or home loan repayment |
| Special circumstances | After 12 months of membership | Up to 100% of the eligible balance | Subject to approval under EPF rules |
| Exit from employment | Even before 12 months membership | Up to 100% of the eligible balance | Maximum 2 withdrawals in a financial year |
The minimum balance rule applies to both employee and employer contributions. The scheme defines ‘’ as the amount available after deducting the compulsory 25% minimum balance.
Housing withdrawals cover several purposes, including buying a house or flat, purchasing a plot for construction, building a home, a housing loan and carrying out repairs or improvements.
The revised rules also allow members leaving employment before completing 12 months of service to make partial withdrawals under specified conditions. Overall, the EPF Scheme 2026 aims to provide greater financial flexibility while safeguarding long-term .
For more information and recent developments on EPF-related developments, you can visit its official website at: