Form 10C: EPS Withdrawal Benefit and Scheme Certificate Guide
Form 10C is one of the most important documents for salaried employees in India who leave a job before completing 10 years of pensionable service. It is the prescribed application used to claim the withdrawal benefit under the Employees’ Pension Scheme (EPS) 1995, or alternatively to obtain a Scheme Certificate that protects your past pensionable service. This 2026 guide explains what Form 10C is, how EPS works, who is eligible, how to file it online through the EPFO Unified Member Portal, the documents required, and how it differs from Form 10D.
What Is Form 10C?
Form 10C is a statutory application form under the Employees’ Provident Fund and Miscellaneous Provisions Act, 1952. When you contribute to EPF through your employer, a portion of the employer’s contribution (8.33 percent of wages, capped at the statutory wage ceiling) is diverted into the Employees’ Pension Scheme. Form 10C lets an eligible member either withdraw the accumulated EPS amount as a lump sum or preserve that service history for a future pension.
In simple terms, while Form 19 is used to withdraw the EPF (provident fund) balance, Form 10C deals specifically with the pension (EPS) component. Both are commonly filed together at the time of final settlement after leaving employment.
Employees’ Pension Scheme (EPS) 1995 Basics
The EPS 1995 is administered by the Employees’ Provident Fund Organisation (EPFO) and provides pension benefits to employees in the organised sector. Key points to understand:
- Out of the employer’s 12 percent contribution, 8.33 percent goes to EPS and the balance to EPF.
- The employee does not contribute separately to EPS; the entire pension share comes from the employer’s contribution.
- A member becomes eligible for a monthly pension only after completing a minimum of 10 years of eligible service and reaching the age of 58.
- If total service is less than 10 years, the member cannot draw a monthly pension and instead can claim the withdrawal benefit or retain a Scheme Certificate.
Because EPS rules interact closely with payroll structure and PF compliance, many employers rely on professional support such as TAXAJ’s PF and payroll service to ensure contributions, UAN linking, and member exits are handled correctly.
Withdrawal Benefit vs Scheme Certificate
Form 10C offers two distinct outcomes, and choosing the right one matters for your long-term retirement planning.
Withdrawal Benefit
The withdrawal benefit is a one-time lump sum paid to a member who has not completed 10 years of service. The amount is calculated using a Table D factor based on the number of completed years of service and the average monthly salary at exit. Once you withdraw this benefit, your past pensionable service is treated as settled and cannot be carried forward.
Scheme Certificate
Instead of withdrawing, a member may request a Scheme Certificate. This document records your pensionable service and salary details and allows you to carry that service forward when you join your next EPS-covered employer. By adding future service to past service, you can eventually cross the 10-year threshold and become eligible for a monthly pension. A Scheme Certificate is strongly recommended if you intend to continue working in the organised sector.
Eligibility for Form 10C
You may file Form 10C if you meet any of the following conditions:
- You have completed more than six months but less than 10 years of eligible service and have left the job (withdrawal benefit).
- You have completed 10 years of service and are below 50 years of age (Scheme Certificate only, as withdrawal is not permitted).
- You have attained 58 years of age before completing 10 years of eligible service.
- A family member or nominee is claiming on behalf of a deceased member who died after 58 years of age with less than 10 years of service.
Note that the withdrawal benefit is generally available only where total service is under 10 years. If you have completed 10 years, EPS entitles you to a pension, so a lump-sum withdrawal is not allowed.
How to File Form 10C Online via the EPFO Unified Member Portal
The online process is quick, provided your Universal Account Number (UAN) is activated and your KYC details are verified and seeded. Follow these steps:
- Visit the EPFO Unified Member Portal and log in using your UAN and password.
- Ensure your Aadhaar, PAN, and bank account details are linked, verified, and approved by your employer under the KYC section.
- Go to the “Online Services” menu and select “Claim (Form 31, 19, 10C and 10D)”.
- Verify the last four digits of your registered bank account and click “Verify”.
- Accept the certificate of undertaking, then select “Proceed for Online Claim”.
- Under the claim type, choose “Only Pension Withdrawal (Form 10C)”.
- Confirm your address, upload a cancelled cheque or passbook copy if prompted, and submit using the Aadhaar-based OTP sent to your registered mobile number.
Once submitted, the claim is routed to the EPFO field office for processing. You can track the status under “Track Claim Status” on the same portal.
Documents Required
- Activated UAN with verified Aadhaar, PAN, and bank KYC.
- Cancelled cheque or bank passbook showing name, account number, and IFSC.
- Correct date of joining and date of exit updated by the employer.
- Composite claim form (offline mode) with a revenue stamp, where online filing is not possible.
Form 10C vs Form 10D
These two forms are often confused because both relate to the pension scheme. The table below highlights the difference.
| Basis | Form 10C | Form 10D |
|---|---|---|
| Purpose | Claim EPS withdrawal benefit or Scheme Certificate | Claim a monthly pension |
| Service condition | Usually less than 10 years of service | 10 or more years of eligible service |
| Benefit type | Lump sum or service certificate | Regular monthly pension for life |
| Typical applicant | Member who left a job early | Member at retirement or superannuation age |
Timelines
Online Form 10C claims are generally processed within about 15 to 20 working days if KYC and service details are accurate and complete. Mismatched names, incorrect exit dates, or unverified bank accounts are the most common reasons for delay or rejection. Keeping your UAN details clean before filing significantly reduces turnaround time.
Frequently Asked Questions
Is the Form 10C withdrawal benefit taxable?
If you withdraw before completing five years of continuous service, the amount may attract tax and TDS. Where PAN is not seeded, TDS can be deducted at a higher rate. It is advisable to confirm the tax position for your specific case before filing.
Can I claim Form 10C and Form 19 together?
Yes. Most members submit Form 19 for the EPF balance and Form 10C for the pension component together as part of the final settlement after leaving a job.
Should I choose the Scheme Certificate instead of withdrawal?
If you plan to continue working in an EPS-covered role, the Scheme Certificate is usually the better choice because it preserves your service and helps you qualify for a lifelong pension later.
What if my employer has not updated my date of exit?
You cannot file Form 10C online until the exit date is marked. You can mark the date of exit yourself through the Unified Member Portal once two months have passed since your last contribution.
