UAN (Universal Account Number) is a 12-digit permanent number that EPFO assigns to every EPF member and keeps the same across all your jobs. Log in at unifiedportal-mem.epfindia.gov.in with your UAN + password to check your PF passbook, update KYC, transfer PF and file withdrawal claims. Your EPF earns 8.25% (FY 2024-25); it is tax-free up to yearly limits, but interest on your own contribution above Rs 2.5 lakh a year is taxable, and a withdrawal before 5 years of service is taxable.
Your UAN stays constant even when you change jobs — each employer only creates a new Member ID (PF account) that gets linked under the same UAN. Always transfer the old PF into the new account (Online Services → Transfer Request) rather than withdrawing, so the 5-year continuous-service clock is not broken and your money stays tax-free.
How to Log In to the EPFO UAN Member Portal
Bookmark the official portal and avoid look-alike third-party sites. After login you land on the member dashboard, from where you can reach every service below.
| Service | Where to find it | What you can do |
|---|---|---|
| PF Passbook | View → Passbook | See contributions, interest and closing balance for each Member ID |
| Online Claim | Online Services → Claim (Form-31, 19, 10C & 10D) | Full settlement (19), pension (10C/10D), partial advance (31) |
| KYC Update | Manage → KYC | Link / verify Aadhaar, PAN, bank account |
| PF Transfer | Online Services → Transfer Request | Move old-employer PF into your current Member ID |
| Claim Status | Online Services → Track Claim Status | Track a submitted withdrawal or transfer claim |
Balance can also be checked via UMANG app, SMS "EPFOHO UAN ENG" to 7738299899, or missed call to 011-22901406 from your registered mobile.
How to Activate Your UAN
Your employer assigns the UAN when you join (printed on your salary slip / PF slip). Before first login you must activate it once.
Common UAN Login Issues & Fixes
| Issue | Likely cause | Fix |
|---|---|---|
| Forgot password | Idle account / not remembered | "Forgot Password" → OTP on registered mobile → reset |
| UAN not activated | First-time user | Get UAN from HR → use "Activate UAN" with Aadhaar + OTP |
| OTP not received | Mobile not registered / changed | Ask employer to update mobile with EPFO, or visit EPFO office |
| Aadhaar seeding failed | Name mismatch with PF records | Correct name via employer Joint Declaration or EPFO office |
| Claim rejected | Bank / KYC not verified | Ensure bank account is KYC-verified & Aadhaar-linked first |
Online withdrawal and transfer work only when your Aadhaar is verified and a KYC-verified bank account is seeded to your UAN. Sort this out first — most rejected claims are caused by an unverified bank account or an Aadhaar name mismatch.
How Your EPF Is Taxed
EPF is broadly EEE (exempt-exempt-exempt) — your contribution qualifies for Section 80C, the interest is tax-free, and a withdrawal after 5 years is tax-free. But three thresholds can make part of it taxable.
| Component | Rule | Taxable? |
|---|---|---|
| Employee contribution | Qualifies for 80C (old regime), 12% of basic+DA | Tax-free |
| Interest on contribution up to Rs 2.5L/yr | Section 10(11)/(12) | Tax-free |
| Interest on employee contribution above Rs 2.5L/yr | Excess taxable at slab; TDS u/s 194A | Taxable |
| Interest above Rs 5L/yr (no employer contribution) | Higher cap where employer does not contribute | Taxable |
| Employer EPF+NPS+superannuation above Rs 7.5L/yr | Excess employer contribution | Taxable |
| PF transfer between employers | Not a withdrawal | Not taxable |
The Rs 2.5 lakh interest-taxability rule applies from FY 2021-22; excess interest is taxed as "income from other sources".
If your own EPF + VPF (Voluntary Provident Fund) contributions exceed Rs 2.5 lakh in a year, the interest on the excess is taxable — EPFO maintains a separate taxable sub-account for it. VPF earns the same 8.25%, but beyond this line the post-tax return drops, so compare it against other 80C options.
Not sure how much of your PF interest is taxable this year?
Ask a Tax Expert →Is PF Withdrawal Taxable?
A withdrawal after 5 years of continuous service is fully tax-free. Withdraw before 5 years and the amount becomes taxable, with TDS deducted under Section 192A.
Withdrawal after 5 years
- Entire PF (principal + interest) tax-free
- No TDS deducted
- Covered by Section 10(12)
- Transfers count towards the 5-year period
Withdrawal before 5 years
- Taxable as salary income
- TDS u/s 192A at 10% (with PAN)
- 20% TDS if PAN not furnished
- No TDS if withdrawal is Rs 50,000 or less
- Form 15G/15H can avoid TDS if income is below limit
Exit before 5 yrs · PAN given
Exit before 5 yrs · no PAN
The withdrawal is still added to your total income for the year and taxed at your slab — TDS is only an advance; you settle the balance (or claim a refund) when you file your income-tax return. Check the rate that applies to you on our income-tax slabs page.
Withdraw PF if
- You have completed 5+ years of continuous service
- You genuinely need the funds and are permanently exiting the workforce
- You qualify for an allowed partial advance (medical, housing, etc.)
Transfer instead if
- You are just switching jobs — transfer keeps it tax-free
- You are within the first 5 years of service
- You want the money to keep compounding at 8.25%
Changing jobs or planning a PF withdrawal? Get the tax impact checked first.
Talk to TaxClue →UAN & EPF — Frequently Asked Questions
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