PERKESO’s New Contribution File Format Is Now Required: What Employers Should Check
Effective 1 October 2026, employers uploading contribution records through PERKESO’s ASSIST 2.0 portal must use the new employee contribution text-file format. The previous separate formats were accepted only until 30 September 2026. Employers should confirm that their payroll process has been updated before preparing their next contribution submission.
What Changed On 1 October 2026?
PERKESO’s new employee contribution text-file format is now required for employers using text-file uploads through ASSIST 2.0.
According to PERKESO’s official FAQ, the new file combines employee contribution records under the Employees’ Social Security Act 1969, or Act 4, and the Employment Insurance System Act 2017, or Act 800.
Employers could continue using the previous separate text files until 30 September 2026. Effective 1 October 2026, contribution-record uploads must follow the new format.
This is an operational file-format change affecting how employers prepare employee contribution records for upload. It should not be treated as a new announcement made today; PERKESO issued the guidance earlier, and the requirement has now taken effect.
Which Employers Are Affected?
The change is relevant to employers that use text files to upload employee contribution records through ASSIST 2.0.
It is particularly important for organisations that:
- Generate contribution files from payroll software
- Convert payroll spreadsheets into text files
- Process payroll for large numbers of employees
- Use separate employees to prepare, approve and submit contributions
- Depend on external payroll providers
- Manage payroll for several companies, branches or business units
Employers using other submission methods should review PERKESO’s official guidance to determine whether their current process is affected.
What Information Does The New File Contain?
PERKESO states that the employee contribution text file includes information such as:
- Employer code
- Employee name
- Employee identification number
- Employee wages
- Employer contribution amount
- Employee contribution amount
- Applicable legislation and contribution month
The employer code, employee name, identification number and wages are mandatory information under PERKESO’s guidance.
Employers should therefore review more than the file structure. The underlying employee and payroll information must also be accurate.
What Should Employers Check Before Their Next Submission?
1. Has The Payroll Export Been Updated?
Employers should confirm that their payroll software, spreadsheet template or external payroll service produces the new PERKESO format.
Do not assume that files created using the previous structure will continue to be accepted.
If an update is required, complete it before preparing the next contribution submission.
2. Are All Mandatory Employee Details Complete?
Before generating the file, payroll teams should review the employee information required by PERKESO.
This includes:
- Employer code
- Employee name
- Identification number
- Wages for the contribution month
Outdated or incomplete employee records can create submission and reconciliation issues even if the file structure is correct.
3. Have The Contribution Amounts Been Reviewed?
A technically valid file can still contain inaccurate payroll information.
Employers should check:
- Employees included in the contribution month
- Wages used for the calculations
- Employer contribution amounts
- Employee contribution amounts
- Employees who joined or left during the month
- Adjustments or outstanding contributions
The format check and payroll-accuracy check should be treated as separate review steps.
4. Has The New File Been Tested?
Where possible, generate and review the new file before the submission deadline.
Testing early gives the payroll team time to identify:
- Missing mandatory fields
- Incorrect file structures
- Employee-record discrepancies
- Conversion errors
- Rejected records
Errors should be investigated before the contribution and payment process is completed.
5. Are Responsibilities Clearly Assigned?
Management should confirm who is responsible for each part of the process:
- Updating the payroll or spreadsheet template
- Checking employee master data
- Reviewing contribution calculations
- Converting the file
- Uploading it through ASSIST 2.0
- Checking the submission status
- Retaining the acknowledgement and payment records
The process should also have a trained backup so that submissions do not depend on one employee.
6. Has Your Payroll Provider Confirmed Readiness?
Employers using payroll vendors, software providers or outsourced administrators should request written confirmation that the new format has been implemented.
Useful questions include:
- Does the system produce PERKESO’s new file format?
- Is an update or new configuration required?
- Has the updated output been tested?
- Are any additional employee details needed?
- What should the payroll team check before uploading?
- What support is available if the file is rejected?
Employers should still review the final records and submission results.
What Records Should Employers Retain?
After completing the contribution process, employers should retain relevant records such as:
- Approved payroll summary
- Final contribution file
- Internal review or approval evidence
- ASSIST 2.0 submission acknowledgement
- Payment confirmation
- Error messages and corrected files, where applicable
- Correspondence with the payroll provider or PERKESO
These records can support month-end reconciliation and future reviews.
Employer Checklist For The New PERKESO Format
Before your next contribution submission:
- Confirm whether your organisation uses text-file uploads.
- Download PERKESO’s latest specifications and sample file.
- Check that your payroll system produces the new format.
- Verify the employer code.
- Review employee names and identification numbers.
- Confirm wages and contribution amounts.
- Check new joiners, resignations and payroll adjustments.
- Test the file before the submission deadline.
- Resolve validation errors or rejected records.
- Confirm who prepares, checks, approves and submits the file.
- Retain the final file, acknowledgement and payment records.
- Brief the payroll backup on the updated process.
PERKESO provides the new file specifications, sample files and Excel-to-text conversion resources through its ASSIST Portal guidance page.
How Can HRX Support The Payroll Process?
A successful statutory submission begins with accurate employee and payroll information.
HRX Payroll Management and Digital Reporting can help organisations maintain structured payroll records and give authorised personnel clearer information for review and reconciliation.
This can support a more organised process across employee data, payroll preparation, management review and statutory recordkeeping.
Book a personalised demo to explore how HRX can support your payroll operations and reporting requirements.
