Provident Fund · FY 2025-26

EPF Balance Check —
PF Passbook, Rate & Tax Rules

Q: How do I check my EPF balance online?

Log in to the EPFO member portal at unifiedportal-mem.epfindia.gov.in with your UAN and password, then click View Passbook to see and download a month-wise statement. You can also use the UMANG app (search "EPFO" then View Passbook), send an SMS "EPFOHO UAN ENG" to 7738299899, or give a missed call to 011-22901406 from your UAN-registered mobile.

Q: How do I find my UAN if I do not know it?

Your 12-digit UAN is usually printed on your salary slip. Otherwise ask your HR/payroll team, or use the "Know Your UAN" option on the EPFO member portal by entering your Aadhaar or PAN and mobile number for an OTP. After Aadhaar-UAN linkage you can also SMS "EPFOHO UAN" to 7738299899.

Q: How do I download my EPF passbook?

Log in at unifiedportal-mem.epfindia.gov.in with your UAN and password, click View Passbook, select the establishment (member ID) if you have more than one, and download the PDF. It shows month-wise employee contribution (12%), employer contribution (3.67% EPF + 8.33% EPS) and interest credited.

Q: Why is my EPF passbook not showing recent months?

A missing month usually means your employer has not filed the ECR (Electronic Challan cum Return), has filed it but not made payment, or EPFO is still processing the credit (typically 15–20 days after the employer deposits). If credits are consistently missing, raise it with your employer first, then with EPFO.

Q: What is the EPF interest rate for FY 2025-26?

The EPF interest rate for FY 2025-26 is 8.25% per annum. It was approved at the 239th meeting of the EPFO Central Board of Trustees and ratified by the Ministry of Finance, keeping the rate at 8.25% for the third consecutive year (same as 2024-25 and 2023-24). Interest is calculated on the monthly running balance but credited to your account at the end of the financial year.

Q: When is EPF interest credited to my account?

EPFO credits interest once a year, usually after the rate is formally ratified — often a few months into the new financial year. It is calculated on your monthly running balance through the year and then posted as a single credit, so your passbook may show contributions each month but the interest line only after year-end processing.

Q: How is the 12% EPF contribution split between employee and employer?

You contribute 12% of basic + DA, all of which goes to your EPF account. Your employer also contributes 12%, but that is split: 8.33% goes to the pension scheme (EPS, capped at Rs 1,250/month on the Rs 15,000 wage ceiling) and the balance 3.67% goes to EPF. The employer additionally pays about 0.5% towards EDLI insurance.

Q: What is VPF and does it earn the same interest?

VPF (Voluntary Provident Fund) is extra contribution you can make above the mandatory 12%, up to 100% of your basic + DA, into the same EPF account. It earns the same 8.25% and also qualifies for Section 80C. But VPF counts towards the Rs 2.5 lakh taxable-interest threshold, so large VPF can make part of your interest taxable.

Q: Does my employer EPF contribution count under 80C?

No. Only your own (employee) EPF and VPF contributions qualify for the Section 80C deduction, within the Rs 1.5 lakh limit and only under the old regime. The employer's EPF contribution is not part of your 80C — though very large employer contributions (above Rs 7.5 lakh a year across EPF, NPS and superannuation) become a taxable perquisite in your hands.

Q: Is EPF interest taxable?

EPF interest is tax-free up to a point. Interest on your own contribution above Rs 2.5 lakh in a financial year is taxable at your slab rate, and EPFO deducts TDS on it under Section 194A at 10% (20% without PAN). Where there is no employer contribution (such as GPF), the tax-free ceiling is Rs 5 lakh. Interest below these thresholds remains fully exempt under Section 10(11)/(12).

Check your EPF balance on the EPFO portal, UMANG app, SMS or missed call, understand the 8.25% interest rate and 12% contribution split, and know exactly when your PF interest or withdrawal becomes taxable.

EPF rate 8.25% FY 2025-26 CA Reviewed Balance + Tax Guide

Get ITR Filing Help Check balance steps

8.25%EPF rate FY 2025-26

12% + 12%Employee & employer

Rs 2.5LTax-free interest cap

5 yrsFor tax-free withdrawal

Quick Answer

Check your EPF balance in four ways: the EPFO member portal (unifiedportal-mem.epfindia.gov.in → View Passbook), the UMANG app, an SMS "EPFOHO UAN ENG" to 7738299899, or a missed call to 011-22901406 — all you need is your UAN. The EPF interest rate for FY 2025-26 is 8.25%. You and your employer each contribute 12% of basic + DA, and PF is tax-free except when interest is earned on your own contribution above Rs 2.5 lakh a year, or you withdraw before 5 years of service.

EPF rate 8.25%

You contribute 12%

Interest taxable above Rs 2.5L

Withdraw < 5 yrs Taxable

Balance check

4 Ways to Check Your EPF Balance

You need your 12-digit UAN (Universal Account Number, printed on your salary slip) linked to your Aadhaar-registered mobile. Any of the methods below returns your current PF balance.

Method	How	What you see
EPFO Member Portal	unifiedportal-mem.epfindia.gov.in → login with UAN + password → View Passbook	Full month-wise passbook (PDF)
UMANG app	Install UMANG → search "EPFO" → View Passbook → login with UAN	Balance & recent credits
SMS	Send EPFOHO UAN ENG (HIN for Hindi) to 7738299899	Balance SMS on registered mobile
Missed call	Give a missed call to 011-22901406 from the UAN-registered mobile	Balance SMS in seconds

The passbook shows only your PF balance (employee 12% + employer 3.67%). The EPS pension corpus is tracked separately and does not appear as a lump sum in the passbook.

Open EPFO portalunifiedportal-mem.epfindia.gov.in

→

Login with UAN12-digit UAN + password

→

View PassbookPick establishment / member ID

→

Download PDFEmployee + employer + interest

Passbook not updated?

A missing month usually means your employer has not filed the ECR (Electronic Challan cum Return) or has filed it but not paid, or EPFO is still processing (15–20 days after deposit). Check with your employer first if credits are consistently missing.

Where the 12% goes

EPF Contribution Split — Employee vs Employer

Both you and your employer contribute 12% of basic salary + DA. Your full 12% goes to EPF, but the employer's 12% is split between EPF and the pension scheme (EPS).

Component	Employee	Employer	Goes to
EPF (PF account)	12%	3.67%	Your PF corpus
EPS (pension)	—	8.33% (max Rs 1,250/mo)	Pension scheme
EDLI (insurance)	—	0.5% of basic + DA	Insurance cover

EPS employer share is capped on a wage ceiling of Rs 15,000, so the pension portion is limited to Rs 1,250/month for most members. Interest at 8.25% accrues only on the EPF (not EPS) balance.

Your employee EPF contribution also qualifies for a Section 80C deduction (old regime) within the Rs 1.5 lakh limit. You can add more via VPF (Voluntary Provident Fund) at the same 8.25% rate.

VPF — extra PF at the same rate

VPF lets you contribute above the mandatory 12% (up to 100% of basic + DA) into the same EPF account earning the same 8.25%. VPF also counts under 80C and towards the Rs 2.5 lakh taxable-interest threshold — so large VPF amounts can push you past that cap.

When PF is taxed

EPF Taxation — Interest & Employer Contribution

EPF is largely an EEE (exempt-exempt-exempt) instrument, but two thresholds make part of it taxable each year, regardless of your tax regime.

Rule	Threshold	What is taxable	Section
Interest on your own contribution	Above Rs 2.5 lakh/yr	Interest on the excess is taxed at slab; EPFO deducts TDS @10%	10(11) / 10(12), Rule 9D
Interest — no employer contribution (e.g. GPF)	Above Rs 5 lakh/yr	Interest on the excess is taxable	10(11), Rule 9D
Employer contribution (EPF + NPS + superannuation)	Above Rs 7.5 lakh/yr	The excess employer contribution is a taxable perquisite	17(2)(vii)
Annual accretion on that excess	Proportionate	Interest/return on the excess employer contribution	17(2)(viia)

TDS on taxable PF interest is deducted by EPFO under Section 194A at 10% (20% if PAN is not linked). These rules apply in both the old and new tax regimes.

Exempt

Tax-free EPF

Employee contribution up to Rs 2.5 lakh/yr
Interest at 8.25% on that portion
Employer EPF within the Rs 7.5 lakh combined cap
Full corpus withdrawn after 5 years of service
PF transferred on a job change (never a fresh withdrawal)

Taxable

Taxable EPF

Interest on your contribution above Rs 2.5 lakh/yr
Interest above Rs 5 lakh/yr where there is no employer share
Employer contribution above Rs 7.5 lakh/yr (perquisite)
Withdrawal before 5 years of continuous service
Interest credited after you stop contributing (idle account)

The Rs 2.5 lakh interest cap catches high earners

If your own EPF + VPF contribution crosses Rs 2.5 lakh in a year (a basic salary above about Rs 20.8 lakh, or heavy VPF), the interest on the excess is taxable and EPFO deducts TDS. EPFO maintains separate taxable and non-taxable sub-accounts under Rule 9D to compute this.

Cashing out

Is EPF Withdrawal Taxable? The 5-Year Rule

Withdrawing your EPF is tax-free only after 5 years of continuous service (across employers, if you transferred the PF). Withdraw earlier and the whole amount becomes taxable, with EPFO deducting TDS under Section 192A.

Situation	Taxable?	TDS (Section 192A)
Withdrawal after 5+ years of service	No	No TDS — fully exempt
Withdrawal before 5 years, amount < Rs 50,000	Taxable, but	No TDS deducted
Withdrawal before 5 years, amount ≥ Rs 50,000 (PAN given)	Yes	10% TDS
Withdrawal before 5 years, PAN not furnished	Yes	Max marginal rate (~34.6%)
Transfer of PF to a new employer	No	Not a withdrawal — no tax

Continuous service includes tenure with a previous employer if the PF was transferred (not withdrawn). Withdrawal due to ill-health, employer closure or reasons beyond your control is exempt even before 5 years.

Withdrawal is tax-free if

You have 5+ years of continuous service
You transferred (not withdrew) PF across job changes
Exit was due to ill-health or the employer shutting down

You will be taxed if

You withdraw before 5 years of service
You break service by withdrawing instead of transferring
The 80C deductions claimed on that PF are also reversed

Withdrawing PF early or unsure how it hits your ITR? Let a CA sort the tax.

Get ITR Filing Help →

Government sourcesEPF interest rate & passbook: epfindia.gov.in · Member portal: unifiedportal-mem.epfindia.gov.in · PF taxation & TDS: incometax.gov.in — Sections 10(11)/(12), 17(2)(vii), 192A, 194A, Rule 9D · EPF rate 8.25% FY 2025-26: CBT 239th meeting; Ministry of Finance concurrence (Jun 2026)

EPF Balance & PF Tax — Frequently Asked Questions

Checking Balance

How do I check my EPF balance online?

Log in to the EPFO member portal at unifiedportal-mem.epfindia.gov.in with your UAN and password, then click View Passbook to see and download a month-wise statement. You can also use the UMANG app (search "EPFO" then View Passbook), send an SMS "EPFOHO UAN ENG" to 7738299899, or give a missed call to 011-22901406 from your UAN-registered mobile.

How do I find my UAN if I do not know it?

Your 12-digit UAN is usually printed on your salary slip. Otherwise ask your HR/payroll team, or use the "Know Your UAN" option on the EPFO member portal by entering your Aadhaar or PAN and mobile number for an OTP. After Aadhaar-UAN linkage you can also SMS "EPFOHO UAN" to 7738299899.

How do I download my EPF passbook?

Log in at unifiedportal-mem.epfindia.gov.in with your UAN and password, click View Passbook, select the establishment (member ID) if you have more than one, and download the PDF. It shows month-wise employee contribution (12%), employer contribution (3.67% EPF + 8.33% EPS) and interest credited.

Why is my EPF passbook not showing recent months?

A missing month usually means your employer has not filed the ECR (Electronic Challan cum Return), has filed it but not made payment, or EPFO is still processing the credit (typically 15–20 days after the employer deposits). If credits are consistently missing, raise it with your employer first, then with EPFO.

Interest Rate

What is the EPF interest rate for FY 2025-26?

The EPF interest rate for FY 2025-26 is 8.25% per annum. It was approved at the 239th meeting of the EPFO Central Board of Trustees and ratified by the Ministry of Finance, keeping the rate at 8.25% for the third consecutive year (same as 2024-25 and 2023-24). Interest is calculated on the monthly running balance but credited to your account at the end of the financial year.

When is EPF interest credited to my account?

EPFO credits interest once a year, usually after the rate is formally ratified — often a few months into the new financial year. It is calculated on your monthly running balance through the year and then posted as a single credit, so your passbook may show contributions each month but the interest line only after year-end processing.

Contribution

How is the 12% EPF contribution split between employee and employer?

You contribute 12% of basic + DA, all of which goes to your EPF account. Your employer also contributes 12%, but that is split: 8.33% goes to the pension scheme (EPS, capped at Rs 1,250/month on the Rs 15,000 wage ceiling) and the balance 3.67% goes to EPF. The employer additionally pays about 0.5% towards EDLI insurance.

What is VPF and does it earn the same interest?

VPF (Voluntary Provident Fund) is extra contribution you can make above the mandatory 12%, up to 100% of your basic + DA, into the same EPF account. It earns the same 8.25% and also qualifies for Section 80C. But VPF counts towards the Rs 2.5 lakh taxable-interest threshold, so large VPF can make part of your interest taxable.

Does my employer EPF contribution count under 80C?

No. Only your own (employee) EPF and VPF contributions qualify for the Section 80C deduction, within the Rs 1.5 lakh limit and only under the old regime. The employer's EPF contribution is not part of your 80C — though very large employer contributions (above Rs 7.5 lakh a year across EPF, NPS and superannuation) become a taxable perquisite in your hands.

Taxation

Is EPF interest taxable?

EPF interest is tax-free up to a point. Interest on your own contribution above Rs 2.5 lakh in a financial year is taxable at your slab rate, and EPFO deducts TDS on it under Section 194A at 10% (20% without PAN). Where there is no employer contribution (such as GPF), the tax-free ceiling is Rs 5 lakh. Interest below these thresholds remains fully exempt under Section 10(11)/(12).

How does the Rs 2.5 lakh EPF interest rule work?

From FY 2021-22, if your own EPF plus VPF contribution exceeds Rs 2.5 lakh in a year, the interest earned on the excess is taxable. Under Rule 9D, EPFO maintains separate taxable and non-taxable sub-accounts and deducts TDS at 10% on the taxable interest before crediting it. This typically affects those with a very high basic salary or large VPF.

Is EPF taxable under the new tax regime?

The EPF taxation rules — the Rs 2.5 lakh interest cap, the Rs 7.5 lakh employer-contribution perquisite, and taxation of pre-5-year withdrawals — apply the same way under both the old and new regimes. What differs is the 80C deduction on your employee contribution, which is available only in the old regime.

Withdrawal

Is EPF withdrawal taxable before 5 years?

Yes. If you withdraw your EPF before completing 5 years of continuous service, the amount is taxable. EPFO deducts TDS under Section 192A at 10% if the withdrawal is Rs 50,000 or more and you have furnished your PAN; without PAN, TDS is at the maximum marginal rate (about 34.6%). Below Rs 50,000 no TDS is deducted, but the amount is still taxable in your return.

Is EPF withdrawal taxable after 5 years?

No. If you have 5 or more years of continuous service, the entire EPF withdrawal — your contribution, the employer contribution and all interest — is fully exempt from tax, and no TDS is deducted. Service with a previous employer counts towards the 5 years if you transferred the PF rather than withdrew it.

Is transferring my PF to a new employer taxable?

No. Transferring your EPF balance to your new employer's account when you change jobs is not a withdrawal and is never taxed. It also keeps your service continuous, which protects the 5-year tax-free-withdrawal condition. Always transfer rather than withdraw when switching jobs to preserve both the corpus and the tax exemption.

Does early EPF withdrawal reverse my 80C benefit?

Yes. If you withdraw EPF before 5 years of continuous service, the Section 80C deductions you claimed on your employee contributions in earlier years are added back to your income in the year of withdrawal, in addition to the corpus itself being taxable. This is why an early withdrawal can create a significantly larger tax bill than expected.

Done-for-you

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