EPF Account for NRIs

1. The account will continue to earn interest until the funds are withdrawn or transferred 

1. NRIs can either withdraw the entire EPF balance or transfer it to an International Social Security Agreement (ISSA) country, if applicable. 

Eligibility Criteria

To withdraw EPF as an NRI, you must follow certain conditions such as: 

1. You must have been an EPF member while working in India 

1. Your residency status must be officially classified as NRI 

1. You must have a valid PAN card and an active bank account in India. 

Rules of EPF withdrawal for NRIs

The EPF withdrawal rules for NRIs are governed by the Employees Provident Fund Organization (EPFO). These include: 

1. NRIs can withdraw the entire EPF balance if they have been abroad for more than six months 

1. NRIs are not eligible for partial withdrawals unless they meet specific conditions, such as medical emergencies or home loan repayments 

1. If the NRI is moving to a country with which India has an ISSA (e.g., Canada, France, Germany), they can transfer their EPF balance to the social security system of that country 

1. The EPF account stops earning interest three years after the NRI status is declared. 

Process of EPF withdrawal for NRIs

The EPF withdrawal process for NRIs involves the following steps: 

1. Log in to the EPFO member portal using your UAN (Universal Account Number) and password 

1. Select the claim option and fill out Form 19 (EPF withdrawal) or Form 10C (for pension withdrawal) 

1. Upload the required documents 

1. Submit the application and note the claim reference number 

1. The EPFO will verify the application and process the withdrawal 

1. The funds will be credited to the linked Indian bank account. 

Documents needed for EPF withdrawal

The following documents are required for EPF withdrawal by NRIs: 

1. Identity proof (PAN card, Aadhaar card or passport) 

1. Address proof (electricity bill, rental agreement etc.) 

1. Bank statement of the Indian bank account linked to the EPF account 

1. Registration letter or proof of employment termination 

1. Passport copy with visa stamping  

1. Form 15G or 15H to avoid TDS deduction, if applicable. 

Tax Implications on EPF withdrawal for NRIs

EPF withdrawals by NRIs are subject to tax in India, such as: 

1. If the EPF balance is withdrawn before completing five years of continuous service, TDS is deducted at 30% 

1. If the EPF account is more than five years old, no TDS is deducted 

1. NRIs can claim relief under the Double Taxation Avoidance Agreement (DTAA) if they are taxed on EPF withdrawals in both India and their country of residence 

1. NRIs can submit Form 15G or15H to avoid TDS if their total income is below the taxable limit.