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PENSION PLANS AND OTHER POST RETIREMENT BENEFITS (Tables)

12 Months Ended

Jun. 30, 2020

Retirement Benefits [Abstract]

Schedule of Defined Benefit Plan and Long-Term Employee Benefit Obligations

The following table provides details of our defined benefit pension plans and long-term employee benefit obligations for Open Text Document Technologies GmbH (CDT), GXS GmbH (GXS GER), GXS Philippines, Inc. (GXS PHP) and other plans as of June 30, 2020 and June 30, 2019:

	As of June 30, 2020
	Total benefit obligation				Current portion of benefit obligation(1)				Non-current portion of benefit obligation
CDT defined benefit plan	$	32,851			$	777			$	32,074
GXS GER defined benefit plan	24,105				943				23,162
GXS PHP defined benefit plan	10,270				115				10,155
Other plans	8,590				852				7,738
Total	$	75,816			$	2,687			$	73,129

	As of June 30, 2019
	Total benefit obligation				Current portion of benefit obligation(1)				Non-current portion of benefit obligation
CDT defined benefit plan	$	35,836			$	675			$	35,161
GXS GER defined benefit plan	26,739				1,012				25,727
GXS PHP defined benefit plan	6,904				124				6,780
Other plans	8,052				481				7,571
Total	$	77,531			$	2,292			$	75,239

⁽¹⁾ The current portion of the benefit obligation has been included within "Accrued salaries and commissions", all within "Accounts payable and accrued liabilities" in the Consolidated Balance Sheets (see note 10 "Accounts Payable and Accrued Liabilities").

Schedule of the Change in the Benefit Obligation of Defined Benefit Plan

The following are the details of the change in the benefit obligation for each of the above mentioned pension plans for the periods indicated: 

	As of June 30, 2020																As of June 30, 2019
	CDT				GXS GER				GXS PHP				Total				CDT				GXS GER				GXS PHP				Total
Benefit obligation—beginning of fiscal year	$	35,836			$	26,739			$	6,904			$	69,479			$	32,651			$	25,382			$	3,853			$	61,886
Service cost	572				319				1,247				2,138				550				566				771				1,887
Interest cost	459				337				368				1,164				642				489				300				1,431
Benefits paid	(644		)		(926		)		(792		)		(2,362		)		(626		)		(996		)		(140		)		(1,762		)
Actuarial (gain) loss	(3,073		)		(2,083		)		2,333				(2,823		)		3,365				1,872				1,957				7,194
Foreign exchange (gain) loss	(299		)		(281		)		210				(370		)		(746		)		(574		)		163				(1,157		)
Benefit obligation—end of period	32,851				24,105				10,270				67,226				35,836				26,739				6,904				69,479
Less: Current portion	(777		)		(943		)		(115		)		(1,835		)		(675		)		(1,012		)		(124		)		(1,811		)
Non-current portion of benefit obligation	$	32,074			$	23,162			$	10,155			$	65,391			$	35,161			$	25,727			$	6,780			$	67,668

Components of Net Pension Expense for Pension Plan

The following are details of net pension expense relating to the following pension plans:

	Year Ended June 30,
	2020																2019																2018
Pension expense:	CDT				GXS GER				GXS PHP				Total				CDT				GXS GER				GXS PHP				Total				CDT				GXS GER				GXS PHP				Total
Service cost	$	572			$	319			$	1,247			$	2,138			$	550			$	566			$	771			$	1,887			$	501			$	472			$	832			$	1,805
Interest cost	459				337				368				1,164				642				489				300				1,431				607				489				241				1,337
Amortization of actuarial (gains) and losses	939				244				(288		)		895				696				130				(562		)		264				541				72				(241		)		372
Net pension expense	$	1,970			$	900			$	1,327			$	4,197			$	1,888			$	1,185			$	509			$	3,582			$	1,649			$	1,033			$	832			$	3,514

Schedule of Weighted-Average Key Assumptions Used for CDT Pension Plan

In determining the fair value of the pension plan benefit obligations as of June 30, 2020 and June 30, 2019, respectively, we used the following weighted-average key assumptions:

	As of June 30, 2020						As of June 30, 2019
	CDT		GXS GER		GXS PHP		CDT		GXS GER		GXS PHP
Assumptions:
Salary increases	1.75%		2.50%		6.50%		2.50%		2.50%		6.50%
Pension increases	1.50%		2.00%		N/A		2.00%		2.00%		N/A
Discount rate	1.46%		1.46%		3.50%		1.32%		1.32%		5.00%
Normal retirement age	65-67		65-67		60		65-67		65-67		60
Employee fluctuation rate:
to age 20	—%		—%		12.19%		—%		—%		12.19%
to age 25	—%		—%		16.58%		—%		—%		16.58%
to age 30	1.00%		—%		13.97%		1.00%		—%		13.97%
to age 35	0.50%		—%		10.77%		0.50%		—%		10.77%
to age 40	—%		—%		7.39%		—%		—%		7.39%
to age 45	0.50%		—%		3.28%		0.50%		—%		3.28%
to age 50	0.50%		—%		—%		0.50%		—%		—%
from age 51	1.00%		—%		—%		1.00%		—%		—%

Anticipated Pension Payments Under Pension Plan

Anticipated pension payments under the pension plans for the fiscal years indicated below are as follows:

	Fiscal years ending June 30,
	CDT				GXS GER				GXS PHP
2021	$	777			$	943			$	115
2022	839				971				403
2023	934				971				213
2024	1,037				978				282
2025	1,082				1,006				339
2026 to 2030	6,209				4,934				2,907
Total	$	10,878			$	9,803			$	4,259

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