From 1 October 2026, PERKESO only accepts one combined text file for monthly contributions. The file merges SOCSO (Act 4), EIS (Act 800) and the employee share of SKBBK Lindung 24 Jam for every employee. The old format, with a separate file per Act, was accepted until 30 September 2026.
This guide explains what changed, the data each employee needs, and what to check before uploading the file to ASSIST.
What changed
| Item | Before 1 Oct 2026 | From 1 Oct 2026 |
|---|---|---|
| Files per month | Separate files for SOCSO and EIS | One combined file |
| Schemes in the file | SOCSO or EIS | SOCSO + EIS + SKBBK (employee share) |
| Specification | Old format | Combine SOCSO + EIS Contribution Text File Format, Version 2.1 (13 February 2026) |
| Channel | ASSIST | ASSIST |
| Arrears | Old format | Can be submitted in the new format |
Data required for each employee
Each employee is one line in the text file. Amounts are written in sen without a decimal point (RM3,000.00 becomes 300000). The main fields are:
- PERKESO employer code (format example:
E1300001111G) - Employee identification: new IC number for citizens; for foreign workers, the worker's PERKESO number (SSFW)
- Employee name
- Contribution month as
MMYYYY(for example102026) - Actual wages for the month
- SOCSO contribution: employer and employee shares
- EIS contribution: employer and employee shares
- SKBBK contribution (employee share only). Leave as zero if the employee does not contribute.
Contribution categories are unchanged. Employees under 60 are Category 1 (Employment Injury + Invalidity). Employees aged 60 and above are Category 2 (Employment Injury only, paid by the employer). EIS does not apply to employees aged 60 and above or to foreign workers.
Checklist before uploading
- Your PERKESO employer code is correct in the company settings.
- Every employee has an IC number (citizens) or a PERKESO number (foreign workers).
- Wages in the file match the payslip for that month, including overtime and allowances subject to contribution.
- Contribution amounts follow the official contribution table, not a flat percentage. The PERKESO table alternates between RM1.70 and RM1.80 between bands, so a percentage formula can be 5 sen off.
- Employees who have opted out of SKBBK are not charged SKBBK. Foreign workers remain mandatory.
- Submit and pay before the 15th of the following month.
Common mistakes
- Still sending two files. After 30 September 2026, separate files are rejected.
- Amounts with a decimal point. Amount fields must be in sen.
- Using an IC number for a foreign worker. Use the worker's PERKESO number.
- The wage ceiling. SOCSO, EIS and SKBBK are calculated on wages up to RM6,000. Wages above the ceiling use the maximum contribution.
How hrmsystem.my produces this file
In hrmsystem.my, once the monthly payroll is approved, open Payroll → Contribution files. The system produces the combined PERKESO file together with the LHDN e-PCB data file and the KWSP e-Caruman CSV. Before creating the file it checks for missing data, such as an empty employer code or a missing employee ID. The format is tested to reproduce the samples in PERKESO's specification character for character.
Payroll with EPF, SOCSO, EIS, SKBBK and PCB, plus upload-ready LHDN, KWSP and PERKESO files every month. Try it free for 7 days.
Frequently asked questions
When does the old format stop being accepted? The old format was accepted until 30 September 2026. Contributions for October 2026 onwards must use the combined file.
Must SKBBK Lindung 24 Jam be included? The SKBBK field is on every line. For local employees who have opted out of the scheme, enter zero. For foreign workers the scheme remains mandatory.
Can arrears be submitted in the new format? Yes. Outstanding contributions can be submitted using the combined format.
Official sources
- PERKESO: Combine SOCSO + EIS Contribution Text File Format, Version 2.1 (13 February 2026), and the contribution text file FAQ, via the PERKESO ASSIST portal
- PERKESO: Lindung 24 Jam scheme