A non-regular perfect semigroup (Q1820873)

A congruence \(\theta\) on a semigroup S is perfect if \((a\theta)(b\theta)=(ab)\theta\) for every a,b\(\in S\), and S is perfect when all its congruences are perfect. It is known that all commutative and all finite perfect semigroups are regular. Here it is given an example of a non-regular (cancellative) perfect semigroup.