No. But it would be a wise decision in the future if it is linked with your EPF account to save some TDS deduction on your EPF Withdrawals.   Suppose if you want to make a PF withdrawal of less than ₹50,000, then you might not require PAN to be linked with your EPF account.   But if you want to withdraw a PF amount of more than or equal to ₹50,000, then it is mandatory to link PAN with your EPF account to save some TDS deductions.