To transfer EPF online, file Form 13 on the EPFO Unified Portal (unifiedportal-mem.epfindia.gov.in): log in with your UAN → Online Services → One Member – One EPF Account (Transfer Request) → pick the previous Member ID → choose the old or new employer to attest → submit with Aadhaar OTP. It usually completes in 15-20 working days. A transfer is not taxable, and it preserves your EPS pension service — unlike a withdrawal before 5 years, which is taxed.
Transferring carries your service years forward, so they count toward the 10-year qualifying period for an EPS (pension) benefit and toward the 5-year continuous service that makes any future EPF withdrawal tax-free. Withdrawing your balance every time you change jobs breaks both clocks.
Requirements for PF Transfer Online
- Active UAN — your Universal Account Number activated on the Unified Member Portal, with both old and new Member IDs linked to the same UAN.
- KYC digitally approved — Aadhaar, PAN and bank account seeded and showing "Digitally Approved by Employer" under Manage → KYC.
- Aadhaar-linked mobile — needed for the OTP that authorises the transfer request.
- Old employer ECR filed — the previous employer must have deposited contributions via ECR, or the transferred amount will be short.
- New employer enrolled — your current employer's Member ID must appear in your UAN profile before you submit.
Old Member ID missing or KYC not approved? Get it fixed before you file Form 13.
Talk to an EPFO expert →How to Transfer PF Online via Form 13
The One Member – One EPF Account module submits Form 13 digitally — no physical form is required. Once approved you can track it under Online Services → Track Claim Status.
- 1Log in with UANunifiedportal-mem.epfindia.gov.in
- 2Open Transfer RequestOne Member – One EPF Account
- 3Select old Member IDLoad previous employer accounts
- 4Choose attestorOld or new employer + Aadhaar OTP
- 5Employer approvesFollow up if delayed 3-5 days
After submission you get a claim reference number by SMS. Status moves Submitted → Under Employer Review → Under EPFO Review → Settled; the credit then shows as a "Transfer In" row in your new Member ID passbook at passbook.epfindia.gov.in within 3-5 working days.
EPFO auto-transfers some balances at the back end when a new employer enrols you under the same UAN, but it is not universal and does not guarantee your EPS service record moves across. For a confirmed transfer of both the EPF balance and pension service years, file Form 13 online yourself.
PF Transfer vs PF Withdrawal
When you change jobs within India, transfer is almost always the right choice. Withdrawal is meant for genuine exits — leaving employment for two months or more, moving abroad, or specified emergencies (see EPF withdrawal rules).
Transfer (Form 13) — recommended
- No tax on the transferred amount
- EPS pension service years preserved
- Keeps the 5-year continuous-service clock running
- Right choice when switching jobs in India
Withdrawal — use only on real exit
- Taxable if withdrawn before 5 years of service
- TDS u/s 192A: 10% (20% without PAN)
- EPS pension service is lost if withdrawn via Form 10C
- Allowed on 2+ months unemployment or moving abroad
| Factor | Transfer (Form 13) | Withdrawal |
|---|---|---|
| Changing jobs in India | Recommended | Avoid — tax + EPS loss |
| Tax on the amount | Nil | Taxable if < 5 yrs continuous service |
| TDS | None | 192A · 10% / 20% |
| EPS pension service | Preserved toward 10-yr eligibility | Lost if withdrawn via Form 10C |
| Leaving India permanently | Not applicable | Full withdrawal after 2 months unemployment |
TDS u/s 192A applies to taxable withdrawals where the amount is Rs 50,000 or more; 20% applies where PAN is not furnished.
Is PF Transfer Taxable? And When Is EPF Taxed?
A transfer between your own EPF accounts is never a taxable event. EPF is taxed only in specific situations — early withdrawal, and high-value contributions where the interest is taxable under Rule 9D.
| Situation | Taxable? | Rule / TDS |
|---|---|---|
| Transfer of PF to new employer | No | Not a withdrawal — no TDS |
| Withdrawal after 5 yrs continuous service | No | Exempt u/s 10(12) |
| Withdrawal before 5 yrs (>= Rs 50,000) | Yes | TDS 192A · 10% (20% w/o PAN) |
| Interest on your EPF contribution above Rs 2.5L/yr | Yes | Rule 9D · s.10(11)/(12) |
| Employer EPF+NPS+super contribution above Rs 7.5L/yr | Yes | Perquisite u/s 17(2)(vii) |
The Rs 2.5 lakh interest threshold rises to Rs 5 lakh where the employer makes no contribution to the fund. The current EPF interest rate is about 8.25% (FY 2024-25, declared by the EPFO Central Board).
If you withdraw EPF before 5 years of continuous service, the whole amount is taxed. The employer's contribution and interest are taxed as salary, your own past 80C deductions on the employee share are reversed, and interest on both parts is taxed as "other sources". Transferring avoids all of this and keeps the balance compounding at the EPF rate.
If a taxable withdrawal is unavoidable and your total income is below the taxable limit, you can submit Form 15G to stop TDS. To keep money invested instead, always check your EPF passbook and transfer.
Stuck transfer, rejected claim, KYC or joint-declaration issue?
Get EPFO Help →- EPF transfer & Form 13: epfindia.gov.in
- Tax on EPF withdrawal / TDS u/s 192A & Rule 9D: incometax.gov.in
- Taxable interest threshold: Section 10(11)/(12) r/w Rule 9D, Income-tax Rules
- Employer-contribution cap: Section 17(2)(vii), Income-tax Act
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.