Basic Character Development
Once you start earning Levels for your character, you want to do a few things.
There is almost never a reason to skip those, and you want to spend all Skill Points and Perk Choices the moment you get them. While you do not lose them, should you choose to ignore them, as the points stack up, there is no benefit of delaying the choice. The only two reasons you might have to delay choosing a perk, is if you either do not know what to pick yet, or if you need a specific amount of Skill Points in a Skill in order to unlock a perk-choice (like for example having 200% Small Guns in order to pick Simian Warfare).
WARNING! Not choosing a perk at Level 24 might result in you being unable to choose any perks once you hit Level 25, as the game will think it can offer you (now deprecated) Support perks, which will make you unable to get back to the Perk-Selection screen. So if you do safe up on Perk-Points because you can not decide, do your final decision once you hit Level 24.