To download your EPF passbook, log in at passbook.epfindia.gov.in with your UAN and password, pick your Member ID, and click Download PDF — or open the UMANG app → EPFO → View Passbook. The passbook shows your 12% employee contribution, the employer’s 3.67% EPF share and interest at 8.25% for FY 2025-26. Your PF is normally tax-free, but interest on employee contributions above Rs 2.5 lakh a year is taxable, and a withdrawal before 5 years of continuous service attracts tax and TDS.
How to Download Your EPF Passbook Online
EPFO runs a dedicated passbook site separate from the main portal. Your UAN must be activated and KYC (Aadhaar, PAN, bank) approved before the passbook is visible.
On mobile, the UMANG app gives the same passbook: search “EPFO” → Employee Centric Services → View Passbook, enter your UAN and verify with the OTP sent to your Aadhaar-linked mobile. The PDF is accepted as proof of PF balance for loans and housing purposes.
Your UAN is one lifelong number across all jobs; each employer creates a separate Member ID under it. The passbook closing balance is only the EPF component — the employer’s 8.33% Employees’ Pension Scheme (EPS) share sits in a separate pension account and is not added to your EPF balance.
EPF Passbook Columns Explained
Each row is one month’s contribution transaction. Contributions are on basic salary + DA; both employee and employer put in 12%, but the employer’s 12% is split between EPF and EPS.
| Column | What it means | Contributed by |
|---|---|---|
| TRN | Transaction Reference Number — unique ID for each row; quote it when raising a grievance. | — |
| Wage Month | Salary month the contribution relates to (deposited the following month by law). | — |
| Employee Share (EPF) | 12% of basic + DA; the whole amount goes into EPF. | Employee |
| Employer Share (EPF) | 3.67% of basic + DA (out of the employer’s 12%) goes into EPF. | Employer |
| Pension (EPS) | 8.33% of basic + DA (up to the Rs 15,000 wage ceiling) goes to EPS — not in EPF balance. | Employer |
| Interest | Credited once a year at the declared rate (8.25% for FY 2025-26) on the monthly running balance. | EPFO |
| Closing Balance | Cumulative EPF only (employee + employer EPF share + interest); excludes EPS. | — |
VPF (Voluntary Provident Fund) is extra employee contribution above the mandatory 12% and earns the same 8.25% rate; it appears within the Employee Share.
After a job change or transfer it typically takes 6–8 weeks for entries to appear — the new employer must file the ECR and your KYC must be “Digitally Approved”. If it is still blank after 8 weeks, raise a grievance at epfigms.gov.in under “Passbook Not Updated” with your UAN and Member ID.
PF balance or KYC stuck? Get an expert to chase the grievance.
Talk to TaxClue →Is EPF Interest Taxable? Interest, Rates & Limits
EPF is an EEE instrument — contribution, interest and maturity are normally exempt. But since FY 2021-22, interest on high contributions is taxable, and EPFO maintains separate taxable and non-taxable sub-accounts to track it.
PF that stays tax-free
- Interest on employee contribution up to Rs 2.5 lakh/year
- Employer EPF contribution within the combined Rs 7.5 lakh cap
- Withdrawal after 5 years of continuous service
- Transfer of PF on a job change — never taxed
PF that gets taxed
- Interest on employee/VPF contribution above Rs 2.5 lakh (Rs 5 lakh if no employer contributes) — u/s 10(11)/(12)
- Employer EPF + NPS + superannuation above Rs 7.5 lakh/yr — taxed as a perquisite
- Withdrawal before 5 years — taxed, TDS u/s 192A
- Interest on the taxable PF pool — TDS u/s 194A
| Situation | Taxable? | Provision |
|---|---|---|
| Employee EPF/VPF interest — contribution up to Rs 2.5L/yr | Exempt | Section 10(11)/(12) |
| Interest on employee contribution above Rs 2.5L/yr | Taxable | Slab; TDS u/s 194A |
| Interest above Rs 5L/yr where employer does not contribute | Taxable | Section 10(11)/(12) proviso |
| Employer EPF+NPS+superannuation above Rs 7.5L/yr | Taxable | Perquisite, Rule 3(1)(vii) |
| Withdrawal after 5 years of continuous service | Exempt | Section 10(12) |
| Withdrawal before 5 years of service | Taxable | TDS u/s 192A @10% (20% w/o PAN) |
Employee contribution to EPF/VPF is also deductible under Section 80C (old regime only) within the overall Rs 1.5 lakh limit.
If your EPF + VPF contribution crosses Rs 2.5 lakh in a year, only the interest on the excess is taxable — not your whole balance. High earners piling into VPF for the 8.25% rate should compare the after-tax return against other options once past that threshold.
Contribution crossed Rs 2.5 lakh? Get the taxable interest computed correctly.
Get ITR Filing Help →Tax on EPF Withdrawal & the 5-Year Rule
Whether an EPF withdrawal is taxed turns almost entirely on your total continuous service, counting periods with previous employers if you transferred the PF rather than withdrawing it.
Withdrawal is tax-free if
- You have 5+ years of continuous service (including transferred periods)
- You withdraw on retirement at or after 58
- Service ended due to ill-health or the employer closing down
- You transferred old PF instead of withdrawing it
Withdrawal is taxable if
- You withdraw before 5 years of continuous service
- You break service and encash instead of transferring
- Amount is Rs 50,000+ and PAN/Form 15G not given — TDS applies
- You add the 80C benefit taken earlier back to income
- UAN activated & KYC digitally approved
- Aadhaar, PAN and bank seeded and verified
- PF transferred (not withdrawn) on each job change
- Form 15G filed if withdrawal < taxable limit
- Passbook PDF saved as balance proof
- Taxable interest tracked once past Rs 2.5L
- Employer perquisite check if contribution > Rs 7.5L
- TDS u/s 192A reconciled in Form 26AS
Transferring your PF on a job change keeps the 5-year clock running and is never taxable, whereas withdrawing between jobs can trigger tax and TDS and break the continuity. Use the transfer facility on the Unified Portal instead of a fresh withdrawal.
Planning an EPF withdrawal or transfer? Get the tax and TDS handled.
Get PF & Tax Help →EPF Passbook & PF Tax — Frequently Asked Questions
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PF Interest, Withdrawal & TDS — Sorted
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