you're not getting output because neither of these conditions are true.

      if (/^PER\s*$/)
      ...
      elsif (/^EMP\s*$/)
      ...
[download]

try adding a final else clause

else {
  print "neither PER or EMP matched!\n value is $_\n"
}
[download]

briefly looking your code over, shouldn't the regexes be something like/^"PER"/? the ones you've got now seem to expect only PER and any number of spaces or EMP and any number of spaces. I'd also be wary of using DATA as a file handle, because it's special happy fun magic in perl. See documentation as to why, or look for __DATA__ in the monastery.
All advice unproven and untested, as I'm going home now.