A person can withdraw 100% of the funds from EPF, after

Solution

Money from the EPF account cannot be withdrawn during employment   The withdrawal before retirement is allowed in following cases:  

• Early retirement - EPFO allows withdrawal of 90% of the EPF corpus 1 year before retirement, provided the person is not less than 54 years old ; early retirement is not considered until the person reaches 55 years of age.  
• Unemployment - The EPF corpus can be withdrawn if a person faces unemployment before retirement. The EPF subscriber has to declare unemployment in order to withdraw the EPF amount. As per the new rule, EPFO allows withdrawal of 75% of the EPF corpus after 1 month of unemployment (as against the old rule which allowed 100% EPF withdrawal after 2 months of unemployment ). The remaining 25% can be transferred to a new EPF account after gaining new employment.   
• Partial withdrawal in case of emergency - Partial withdrawal from EPF accounts is permitted in the case of an emergency such as medical emergency, house purchase or construction, repaying of existing home loan, higher education, marriage. Partial withdrawal is subject to limits depending on the reason. The account holder can request online for partial withdrawal.