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PENSION PLANS AND OTHER POST RETIREMENT BENEFITS (Tables) | 9 Months Ended
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Mar. 31, 2021
Retirement Benefits [Abstract] |
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 March 31, 2021 and June 30, 2020:
| As of March 31, 2021
| Total benefit obligation |  | Current portion of benefit obligation(1) |  | Non-current portion of benefit obligation
CDT defined benefit plan | $ | 35,001 |  |  | $ | 861 |  |  | $ | 34,140 |
GXS GER defined benefit plan | 25,564 |  |  | 1,007 |  |  | 24,557 |
GXS PHP defined benefit plan | 13,652 |  |  | 210 |  |  | 13,442 |
Other plans | 9,231 |  |  | 721 |  |  | 8,510 |
Total | $ | 83,448 |  |  | $ | 2,799 |  |  | $ | 80,649 |
| 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 |
(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 Condensed Consolidated Balance Sheets (see note 10 "Accounts Payable and Accrued Liabilities").
Changes in 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 March 31, 2021 |  | As of June 30, 2020
| CDT |  | GXS GER |  | GXS PHP |  | Total |  | CDT |  | GXS GER |  | GXS PHP |  | Total
Benefit obligation—beginning of fiscal year | $ | 32,851 |  |  | $ | 24,105 |  |  | $ | 10,270 |  |  | $ | 67,226 |  |  | $ | 35,836 |  |  | $ | 26,739 |  |  | $ | 6,904 |  |  | $ | 69,479 |
Service cost | 354 |  |  | 155 |  |  | 1,245 |  |  | 1,754 |  |  | 572 |  |  | 319 |  |  | 1,247 |  |  | 2,138 |
Interest cost | 378 |  |  | 272 |  |  | 299 |  |  | 949 |  |  | 459 |  |  | 337 |  |  | 368 |  |  | 1,164 |
Benefits paid | (592) |  |  | (766) |  |  | (9) |  |  | (1,367) |  |  | (644) |  |  | (926) |  |  | (792) |  |  | (2,362) |
Actuarial (gain) loss | 550 |  |  | 725 |  |  | 1,537 |  |  | 2,812 |  |  | (3,073) |  |  | (2,083) |  |  | 2,333 |  |  | (2,823) |
Foreign exchange (gain) loss | 1,460 |  |  | 1,073 |  |  | 310 |  |  | 2,843 |  |  | (299) |  |  | (281) |  |  | 210 |  |  | (370) |
Benefit obligation—end of period | 35,001 |  |  | 25,564 |  |  | 13,652 |  |  | 74,217 |  |  | 32,851 |  |  | 24,105 |  |  | 10,270 |  |  | 67,226 |
Less: Current portion | (861) |  |  | (1,007) |  |  | (210) |  |  | (2,078) |  |  | (777) |  |  | (943) |  |  | (115) |  |  | (1,835) |
Non-current portion of benefit obligation | $ | 34,140 |  |  | $ | 24,557 |  |  | $ | 13,442 |  |  | $ | 72,139 |  |  | $ | 32,074 |  |  | $ | 23,162 |  |  | $ | 10,155 |  |  | $ | 65,391 |
Components of Net Pension Expense for Pension Plan | The following are details of net pension expense relating to the following pension plans:
| Three Months Ended March 31,
| 2021 |  | 2020
Pension expense: | CDT |  | GXS GER |  | GXS PHP |  | Total |  | CDT |  | GXS GER |  | GXS PHP |  | Total
Service cost | $ | 117 |  |  | $ | 51 |  |  | $ | 404 |  |  | $ | 572 |  |  | $ | 140 |  |  | $ | 78 |  |  | $ | 305 |  |  | $ | 523 |
Interest cost | 125 |  |  | 90 |  |  | 104 |  |  | 319 |  |  | 112 |  |  | 82 |  |  | 92 |  |  | 286 |
Amortization of actuarial (gains) and losses | 175 |  |  | 28 |  |  | — |  |  | 203 |  |  | 234 |  |  | 61 |  |  | (72) |  |  | 223 |
Net pension expense | $ | 417 |  |  | $ | 169 |  |  | $ | 508 |  |  | $ | 1,094 |  |  | $ | 486 |  |  | $ | 221 |  |  | $ | 325 |  |  | $ | 1,032 |
| Nine Months Ended March 31,
| 2021 |  | 2020
Pension expense: | CDT |  | GXS GER |  | GXS PHP |  | Total |  | CDT |  | GXS GER |  | GXS PHP |  | Total
Service cost | $ | 354 |  |  | $ | 155 |  |  | $ | 1,245 |  |  | $ | 1,754 |  |  | $ | 426 |  |  | $ | 237 |  |  | $ | 914 |  |  | $ | 1,577 |
Interest cost | 378 |  |  | 272 |  |  | 299 |  |  | 949 |  |  | 341 |  |  | 250 |  |  | 265 |  |  | 856 |
Amortization of actuarial (gains) and losses | 529 |  |  | 85 |  |  | — |  |  | 614 |  |  | 703 |  |  | 183 |  |  | (215) |  |  | 671 |
Net pension expense | $ | 1,261 |  |  | $ | 512 |  |  | $ | 1,544 |  |  | $ | 3,317 |  |  | $ | 1,470 |  |  | $ | 670 |  |  | $ | 964 |  |  | $ | 3,104 |
Weighted-Average Key Assumptions Used for CDT Pension Plan | In determining the fair value of the pension plan benefit obligations as of March 31, 2021 and June 30, 2020, respectively, we used the following weighted-average key assumptions:
| As of March 31, 2021 |  | As of June 30, 2020
| CDT |  | GXS GER |  | GXS PHP |  | CDT |  | GXS GER |  | GXS PHP
Assumptions: |  |  |  |  |  |  |  |  |  |  |
Salary increases | 1.75% |  | 2.50% |  | 6.50% |  | 1.75% |  | 2.50% |  | 6.50%
Pension increases | 1.50% |  | 2.00% |  | N/A |  | 1.50% |  | 2.00% |  | N/A
Discount rate | 1.36% |  | 1.36% |  | 5.00% |  | 1.46% |  | 1.46% |  | 3.50%
Normal retirement age | 65-67 |  | 65-67 |  | 60 |  | 65-67 |  | 65-67 |  | 60
Employee fluctuation rate: |  |  |  |  |  |  |  |  |  |  |
to age 20 | —% |  | —% |  | 13.98% |  | —% |  | —% |  | 12.19%
to age 25 | —% |  | —% |  | 7.10% |  | —% |  | —% |  | 16.58%
to age 30 | 1.00% |  | —% |  | 3.00% |  | 1.00% |  | —% |  | 13.97%
to age 35 | 0.50% |  | —% |  | 2.44% |  | 0.50% |  | —% |  | 10.77%
to age 40 | —% |  | —% |  | 2.59% |  | —% |  | —% |  | 7.39%
to age 45 | 0.50% |  | —% |  | 1.15% |  | 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 (three months ended) | $ | 203 |  |  | $ | 246 |  |  | $ | 28 |
2022 | 877 |  |  | 1,014 |  |  | 254 |
2023 | 975 |  |  | 1,014 |  |  | 100 |
2024 | 1,083 |  |  | 1,022 |  |  | 140 |
2025 | 1,130 |  |  | 1,051 |  |  | 190 |
2026 to 2030 | 6,486 |  |  | 5,154 |  |  | 2,456 |
Total | $ | 10,754 |  |  | $ | 9,501 |  |  | $ | 3,168 |

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