If your payroll team still uploads the old PERKESO contribution text file, it’s time to stop. From 1 October 2026, PERKESO requires a new combined text file format with 11 columns — integrating SOCSO (Act 4), EIS (Act 800), and the new LINDUNG 24 Jam / SKBBK scheme — for every contribution submission through the ASSIST portal. The old single-scheme format is no longer accepted. Here’s exactly what changed and what employers must do.
What Changed: the New 11-Column Combined Format
Under PERKESO Employers’ Circular No. 1 of 2026, PERKESO standardised the employee contribution text file into a single combined format. Previously, employers prepared text files inconsistently and separately; now there is one prescribed format that carries all the relevant schemes:
- Columns 1 to 10 — the same fields as the current (old) format: SOCSO (Act 4) and EIS (Act 800) contribution details.
- Column 11 — a new column for the SKBBK (Skim Kemalangan Bukan Bencana Kerja / LINDUNG 24 Jam) contribution.
In other words, one file now covers SOCSO, EIS, and SKBBK together — ready to upload to the PERKESO Contribution Portal (ASSIST).
The Key Dates
| What | When |
|---|---|
| Old format still accepted (transition period) | Until 30 September 2026 |
| New 11-column combined format mandatory | From 1 October 2026 |
| Monthly submission & payment via ASSIST | By the 15th of the following month |
What About Column 11 (SKBBK)?
Column 11 holds the SKBBK contribution. SKBBK (LINDUNG 24 Jam) started in June 2026, so before that the column was simply left blank. Now that the scheme is active, Column 11 must be filled in according to the prescribed SKBBK contribution rate. (For the background on SKBBK and its cost, see our guides on LINDUNG Pekerja PERKESO and the real cost of SKBBK (0.75%).)
What Employers Must Do
- Switch to the new 11-column format for every submission from 1 October 2026 onwards — the old format will be rejected.
- Check your payroll / HRMS output — make sure your system exports the new combined text file (SOCSO + EIS + SKBBK), with Column 11 populated.
- Test the file in ASSIST before the actual submission, so a formatting error doesn’t make you miss the deadline.
- Submit and pay by the 15th of the following month, as usual.
The Risk of Not Updating
This isn’t just an IT detail. If you upload the old format after 1 October, the submission can be rejected — and a rejected submission means your contributions aren’t recorded or paid on time. Late PERKESO contributions expose you to interest and penalties, and leave employees’ coverage in doubt. See our guide on payroll deadlines & penalties.
Where Pandahrms Helps
This is exactly the kind of change where the right payroll system saves you a headache. Pandahrms generates the correct PERKESO contribution file in the prescribed format — SOCSO, EIS, and the new SKBBK Column 11 all calculated and populated automatically — ready to upload to ASSIST. No manual reformatting, no missing column, no rejected files. And when PERKESO updates a format or rate, the system is kept current, so your team simply exports and submits.
Final Thoughts
The move to a single 11-column combined text file is a small change with a hard deadline. From 1 October 2026 it’s mandatory, so confirm your payroll system produces the new format, test your file in ASSIST, and submit on time. Get that right and your SOCSO, EIS, and SKBBK contributions all flow through cleanly — no penalties, no scramble.
Frequently Asked Questions (FAQs)
- What is the new PERKESO contribution text file format?
Under Employers’ Circular No. 1 of 2026, PERKESO introduced a single combined text file with 11 columns, integrating SOCSO (Act 4), EIS (Act 800) and SKBBK (LINDUNG 24 Jam). Columns 1–10 are the same as before; Column 11 is new, for SKBBK. - When is the new format mandatory?
From 1 October 2026. The old format was accepted during a transition period that ended on 30 September 2026. - What goes in Column 11?
The SKBBK (LINDUNG 24 Jam) contribution. SKBBK started in June 2026; before that, Column 11 was left blank. Now it must be filled per the prescribed SKBBK contribution rate. - How and when do I submit it?
Upload the file monthly through the PERKESO ASSIST portal and pay by the 15th of the following month. - What happens if I still use the old format?
From 1 October 2026 the old format is no longer accepted, so the submission can be rejected — risking late contributions, penalties, and gaps in employee coverage.
