As per extant rules governing the withdrawal of Employer�s contribution from the Employees Provident Fund Scheme, a member can withdraw both the employer�s share of contribution and his own share under the following circumstances: -
(i) On retirement from service after attaining the age of 55 years.
(ii) On retirement on account of permanent and total incapacity for work due to bodily or mental infirmity.
(iii) On migration from India for permanent settlement abroad.
(iv) On termination of service in the case of mass or individual retrenchment.
(v) On termination of service under a voluntary scheme of retirement.
(vi) On ceasing to be an employee in any establishment.
However, notification No. G.S.R.158(E) dated 10.02.2016 restricting the withdrawal of 3.67 per cent of employer�s share of contribution till the age of 58 years has since been withdrawn by the Government on 19.04.2016.