Archive · 8 Oct 2026
GPF and EPF Advance Withdrawal Rules Differ for Employees
GPF and EPF are savings plans that help workers prepare for retirement.
GPF is for some government workers, while EPF is for many private-sector workers.
In GPF, the employee contributes, but the employer does not make a matching contribution.
In EPF, both the employee and employer contribute.
Some money can be taken out before retirement for approved reasons.
A GPF advance must usually be paid back, but it does not carry interest.
An EPF partial withdrawal does not have to be repaid.
The amount available from EPF depends on why the member is taking the money.
GPF covers eligible government employees, while EPF covers organised private-sector employees.
GPF is funded by the employee alone; EPF contributions come from both the employee and employer.
GPF advances are generally repayable, interest-free, and capped at 12 months’ pay or three-fourths of the balance, whichever is lower.
EPF partial withdrawals are not repaid, and permitted amounts depend on the withdrawal purpose.
EPF members may withdraw up to 75% of their balance after leaving a salaried job, with the remainder available after 12 months of unemployment.
- Who
- Eligible government employees covered by GPF and organised private-sector employees covered by EPF.
- What
- A comparison of contributions and advance or partial-withdrawal rules under GPF and EPF.
- When
- GPF eligibility applies to government employees who joined before 1 January 2004; the article does not give a publication date.
- Where
- India.
- Why
- Both schemes are intended to help employees build retirement savings, while allowing access to funds in specified circumstances.
GPF
EPF
Who contributes
GPF
The GPF subscriber contributes; the employer does not make a matching contribution.
EPF
Both the employee and employer contribute to EPF.
Repayment
GPF
A GPF advance is generally repayable and carries no interest.
EPF
EPF partial withdrawals are permanent withdrawals and do not have to be repaid.
Withdrawal terms
GPF
GPF advances are subject to a general limit based on pay or the account balance.
EPF
EPF withdrawal limits depend on the purpose, with separate rules for circumstances such as unemployment, education and medical treatment.
- GPF eligibility
- Government employees who joined before 1 January 2004; later entrants are covered under the National Pension System, according to the article.
- EPF coverage
- Employees in the organised private sector.
- Contributions
- GPF contributions are made by the employee; EPF contributions are made by both employee and employer.
- Interest rates stated
- GPF: 7.1%; EPF: 8.25%.
- GPF advance limit
- Generally, up to 12 months of pay or three-fourths of the GPF balance, whichever is lower; up to 90% may be permitted in some special circumstances.
- GPF repayment
- Interest-free; repayment may be spread over a maximum of 60 monthly instalments.
- EPF unemployment withdrawal
- Up to 75% may be withdrawn after leaving a salaried job; the remainder becomes available after 12 months of unemployment.
- EPF education withdrawals
- Education-related advances may be taken up to 10 times during EPF membership.