EPFO: Here's how EPF subscribers can transfer their old provident fund to a new account — Check stepwise guide

The Employees' Provident Fund (EPF) is a government-backed investment and retirement savings option in India. Salaried individuals are eligible to open an EPF account when basic pay and dearness allowance are up to ₹15,000. You can further opt for voluntary provident fund (VPF), if the basic pay and DA exceed ₹15,000 per month.

For FY26, the Centre ratified the EPFO's suggestion of 8.25% interest rate for both EPF and VPF and interest credits were completed earlier this month on 15 July, PTI reported. This marked the third consecutive time the instrument delivered 8.25% returns on provident fund.

Today, we take a look at how EPF subscribers can transfer their old provident fund collection to a new account, how to merge their PF accounts and what to do if they have multiple Universal Account Numbers (UANs).

How to transfer old PF to new account: Stepwise guide

An EPF subscriber, especially those enrolled before 2014, may have multiple EPF accounts from switching jobs. It is better to transfer the funds to maintain continuous services and tax benefits rather than withdrawing the funds. It is thus advised that members use the EPFO portal or Umang app to do so.

Check how you can complete this process, as follows:

• Visit the EPFO's official portal and log in
• Go to online services and click on the “One Member-One EPF Account (Transfer Request)” option.
• Navigate to the “Request for Transfer of Account” option under the Employee Centric Services tab.
• Fill in your UAN number and click “Get Detail” — Select establishment (pick from your PF number that you want to merge or transfer funds from)
• Submit and verify with OTP
• Once done, you can track the status through the Online Services “Track Claim Status” option.

EPF: What to do if you have two UANs?

In case you have multiple EPF accounts, there are two approaches you can take:

• Email uanepf@epfindia.gov.in with both UANs.
• The EPFO will verify and blocks the older account.
• You can then file a transfer claim to move funds to the active account.

OR

• Request a transfer through your employer.
• The EPFO’s system will identify the duplicate during routine checks, deactivate the old UAN, and link the old Member ID to your active account automatically.

EPF credit, interest rate, withdrawal limits: Highlights

• EPF and VPF contributions offered 8.25% interest for FY2025-26 — the third consecutive time it has offered this rate.
• In terms of tax benefits, annual employee contributions up to ₹1.5 lakh are exempt under Section 80C of the old tax regime.
• Employers' contribution of up to 12% (below ₹7.5 lakh) is exempt under both the old and new tax regimes.
• There is no comparable benefit under the new tax regime at present.
• Further, interest on employees' accumulated contribution is tax-free up to ₹2.5 lakh, while interest on the employer's contribution is tax-free.
• When it comes to withdrawal of funds, as per the mandate, EPFO subscribers must maintain 25% minimum balance in their EPF account at all times.
• This means that you can access a maximum of 75% of your corpus during partial withdrawal.
• For example, a subscriber with ₹2 lakh total balance (employee and employer contributions), is eligible to withdraw up to ₹1,50,000 as partial withdrawal while keeping ₹50,000 as minimum balance in the EPF account.