What is Provident Fund (PF)?
A Provident Fund (PF) is a government-backed retirement savings scheme that helps salaried employees set aside a portion of their income for the future. Contributions are made throughout an employee’s working life. The money is paid out later, usually as a lump sum, when the employee retires, resigns, or faces certain emergencies.
PF was historically governed by the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952. That Act has since been repealed: Chapter III of the Code on Social Security, 2020 (in force since 21 November 2025) now governs PF, and the detailed operational rules come from the Employees’ Provident Fund Scheme, 2026 (notified 29 June 2026), which replaced the old EPF Scheme, 1952. Existing accounts, UANs, and balances carried over automatically; no action was required from employees. EPFO, a body under India’s Ministry of Labour and Employment, continues to administer it. Both employer and employee contribute a fixed percentage of the employee’s basic salary and dearness allowance every month, up to a wage ceiling.
That wage ceiling itself changed very recently: it was raised from ₹15,000 to ₹25,000 a month, effective 17 September 2026 (Gazette notification S.O. 5109(E)). Contributions are mandatory on wages up to this ceiling; above it, participation is voluntary.
The terms PF, EPF, and EPFO are often used interchangeably, but they mean different things. PF is the umbrella term for the retirement savings scheme. EPF (Employees’ Provident Fund) is the specific fund EPFO runs for employees of covered establishments. EPFO is the organisation that administers it.
Every PF member has a Universal Account Number (UAN). This is a single, portable ID that links all of an employee’s PF accounts across employers. You need it to log in, check your balance, or file claims online.
Types of Provident Fund in India
Provident Fund is not a single scheme. It covers several fund types depending on who you work for.
Employees’ Provident Fund (EPF)
Applies to establishments with 20 or more staff. Both employer and employee contribute every month, mandatorily up to the wage ceiling.
Public Provident Fund (PPF)
A voluntary long-term savings scheme open to any resident Indian, salaried or not, with a 15-year lock-in. See our full Public Provident Fund (PPF) glossary entry for details on returns and eligibility.
General Provident Fund (GPF)
Meant for government employees. Only the employee contributes, and there is no matching employer share.
Recognized Provident Fund (RPF)
A PF trust recognised by the Income Tax Department under Schedule XI of the Income-tax Act, 2025, typically set up by large private organisations that manage their own fund instead of routing it through EPFO.
PF is just one line item in an employee’s pay structure. See how it fits alongside gratuity, ESI, and take-home pay in our guide to Salary Structure in India.
EPFO Portal and PF Login: How to Access Your Account
Most PF-related tasks happen on EPFO’s online portals. This includes checking your balance, filing a claim, and updating KYC.
Member Portal Login (UAN-based)
Employees log in at the EPFO Member e-Sewa portal using their UAN and password. First-time users need to activate their UAN using their EPFO-registered mobile number before logging in. Once in, you can view your passbook, download PF statements, submit withdrawal or transfer claims, and update KYC details like Aadhaar, PAN, and bank account.
Employer Portal Access
HR and payroll teams use a separate Employer e-Sewa portal to remit monthly contributions, file Electronic Challan-cum-Return (ECR) returns, and manage employee PF records on behalf of the organisation. Payroll software like Keka’s payroll compliance tools can automate this filing instead of doing it by hand each month.
UMANG App Login
The UMANG (Unified Mobile Application for New-age Governance) app is a mobile alternative to the web portal. After registering with your UAN and mobile number, you can view your passbook, raise claims, and track their status directly from your phone.
How to Check Your PF Balance and Passbook
Your PF balance is available through three methods. All of them require your UAN.
Via EPFO Member Portal
Log in to the member portal with your UAN and password, then open ‘View Passbook’ to see your PF passbook. This is a statement listing every contribution made by you and your employer, along with interest credited.
Using UMANG App
Register on the UMANG app with your UAN and registered mobile number, then go to the EPFO section and select ‘View Passbook’.
SMS and Missed Call Methods
As per EPF India, you can also send an SMS to 7738299899 in the format EPFOHO UAN ENG (replace ENG with your preferred language code), or give a missed call to 9966044425 from your UAN-registered mobile number to receive your balance by SMS.
Note: the passbook is not real time. It updates only after your employer files the monthly return and deposits the contribution, which is due by the 15th of the following month, so recent contributions can take a few weeks to show up.
How to Withdraw Your Provident Fund
You can withdraw your PF either online or offline. Online is faster and is EPFO’s preferred route.
Online Withdrawal via UAN Portal
Log in to the EPFO Member e-Sewa portal with your UAN and password, go to ‘Online Services’, and select the relevant claim form (Form 19, Form 31, or Form 10C). Verify your bank, Aadhaar, and personal details, choose the withdrawal type, upload supporting documents, and submit using an Aadhaar OTP. Your UAN must already be linked to your bank account and KYC documents for the claim to process. You can track status under ‘Track Claim Status’. EPFO’s standard is to settle complete claims within 20 days, and eligible advance claims processed in auto mode can be settled in about three days.
For offline withdrawal, download the Composite Claim Form, choose the Aadhaar-based or non-Aadhaar-based version depending on your KYC status, and submit it to your regional EPFO office. Employer attestation is needed if you use the non-Aadhaar-based form.
Partial Withdrawal Reasons and Limits
EPFO overhauled these rules under its EPFO 3.0 reform, rolled out through late 2025 and 2026. The old system of 13 separate withdrawal reasons, each with its own service period, such as 7 years for marriage or education and 5 years for a home purchase, has been replaced with three broader categories.
| Category |
Covers |
Min. Service |
Withdrawal Limit |
| Essential Needs |
Illness, marriage, higher education |
12 months |
Up to 100% of eligible balance. Marriage up to 5 times, education up to 10 times in a career |
| Housing Needs |
Home purchase, construction, loan repayment, renovation |
12 months |
Up to 100% of eligible balance, subject to the purpose |
| Special Circumstances |
Unemployment, natural calamity, lockout or closure of establishment, epidemic. No reason needs to be specified |
12 months |
75% of balance after 1 month unemployed; remaining balance after 12 months of continuous unemployment (up from 2 months previously) |
Note: at least 25% of the total balance must stay in the account after a partial withdrawal, except for full and final settlement. These rules changed recently and some regional EPFO offices may still be catching up operationally, so check the EPFO portal for the latest limits before you file a claim.
Frequently Asked Questions
What is UAN and why is it important?
UAN (Universal Account Number) is a unique 12-digit ID assigned to every PF member. It links all your PF accounts across employers into one, and you need it to log in to the portal, check your balance, or file any claim.
Can I withdraw PF before retirement?
Yes. Partial withdrawals are allowed for reasons like illness, marriage, education, or home purchase. Under EPFO’s revised rules, these generally need at least 12 months of service, and at least 25% of your balance must stay in the account.
What happens to PF when I change jobs?
Your PF account stays active and portable through your UAN. You can transfer the balance to your new employer’s account, or leave it where it is until you are ready to withdraw or transfer it.
Are PF contributions taxable?
Under the old tax regime, your own contributions qualify for a tax deduction under Section 123 of the Income Tax Act, 2025 (the section formerly known as Section 80C, renumbered from 1 April 2026), up to a combined limit of ₹1.5 lakh a year across all eligible investments, not for EPF alone. This deduction is not available under the new tax regime, and it applies only to your own contribution, not the employer’s. If your own annual EPF and VPF contribution exceeds ₹2.5 lakh (₹5 lakh if your account gets no employer contribution, as with GPF), interest earned on the excess becomes taxable as Income from Other Sources. The employer’s contribution is a separate matter: interest on it is tax-free regardless of amount, though a combined employer contribution above ₹7.5 lakh a year across EPF, NPS, and superannuation is taxed as a perquisite under a different rule. For more on how this fits into your payslip, see our guide to TDS on Salary.
What is the difference between EPF and PPF?
EPF is mandatory for eligible salaried employees and includes employer contributions. PPF is a voluntary, 15-year savings scheme open to anyone, with no employer involvement.
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