Hi Nageswara Rao,
Here, PERK is nothing but non monetary benefit and this amount should be added to annual gross(If PERK exemption is not there), If you have any custom PERK no need to pay this amount to employee, that means no need to check add to total and Deduction WT in table V_T511, these two fields should be blank, and you need to check the cumulation class 27 and should not check cumulation classes 24 & 25 and write a small pcr which should be added to annual perk wage type (/127).
Kindly let me know If in case you need any further clarification.
Regards,
Venkat Polisetty.