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PENSION PLANS AND OTHER POST RETIREMENT BENEFITS
 3 Months Ended
Sep. 30, 2021
Retirement Benefits [Abstract]  
PENSION PLANS AND OTHER POST RETIREMENT BENEFITS PENSION PLANS AND OTHER POST RETIREMENT BENEFITS
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 September 30, 2021 and June 30, 2021:
As of September 30, 2021
Total benefit
obligation
Current portion of
benefit obligation(1)
Non-current portion of
benefit obligation
CDT defined benefit plan$32,745 $881 $31,864 
GXS GER defined benefit plan23,663 1,038 22,625 
GXS PHP defined benefit plan11,613 82 11,531 
Other plans9,621 619 9,002 
Total $77,642 $2,620 $75,022 
 
As of June 30, 2021
Total benefit
obligation
Current portion of
benefit obligation(1)
Non-current portion of
benefit obligation
CDT defined benefit plan$32,865 $880 $31,985 
GXS GER defined benefit plan23,861 1,058 22,803 
GXS PHP defined benefit plan10,973 42 10,931 
Other plans9,594 802 8,792 
Total$77,293 $2,782 $74,511 
(1) The current portion of the benefit obligation has been included within "Accrued salaries, incentives and commissions", all within "Accounts payable and accrued liabilities" in the Condensed Consolidated Balance Sheets (see note 10 "Accounts Payable and Accrued Liabilities").
Defined Benefit Plans
CDT Plan
CDT sponsors an unfunded defined benefit pension plan covering substantially all CDT employees (CDT plan) which provides for old age, disability and survivors’ benefits. Benefits under the CDT plan are generally based on age at retirement, years of service and the employee’s annual earnings. The net periodic cost of this pension plan is determined using the projected unit credit method and several actuarial assumptions, the most significant of which are the discount rate and estimated service costs. No contributions have been made since the inception of the plan.
GXS GER Plan
As part of our acquisition of GXS Group, Inc. (GXS) in Fiscal 2014, we assumed an unfunded defined benefit pension plan covering certain German employees which provides for old age, disability and survivors' benefits. The GXS GER plan has been closed to new participants since 2006. Benefits under the GXS GER plan are generally based on a participant’s remuneration, date of hire, years of eligible service and age at retirement. The net periodic cost of this pension plan is determined using the projected unit credit method and several actuarial assumptions, the most significant of which are the discount rate and estimated service costs. No contributions have been made since the inception of the plan.
GXS PHP Plan
As part of our acquisition of GXS in Fiscal 2014, we assumed a primarily unfunded defined benefit pension plan covering substantially all of the GXS Philippines employees which provides for retirement, disability and survivors' benefits. Benefits under the GXS PHP plan are generally based on a participant’s remuneration, years of eligible service and age at retirement. The net periodic cost of this pension plan is determined using the projected unit credit method and several actuarial assumptions, the most significant of which are the discount rate and estimated service costs. Aside from an initial contribution which has a fair value of $0.04 million as of September 30, 2021, no additional contributions have been made since the inception of the 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 September 30, 2021As of June 30, 2021
CDTGXS GERGXS PHPTotalCDTGXS GERGXS PHPTotal
Benefit obligation—beginning of fiscal year$32,865 $23,861 $10,973 $67,699 $32,851 $24,105 $10,270 $67,226 
Service cost94 43 428 565 473 206 1,822 2,501 
Interest cost112 80 133 325 505 364 469 1,338 
Benefits paid(203)(256)(131)(590)(800)(1,027)(19)(1,846)
Actuarial (gain) loss406 320 553 1,279 (1,976)(1,118)(1,853)(4,947)
Foreign exchange (gain) loss(529)(385)(343)(1,257)1,812 1,331 284 3,427 
Benefit obligation—end of period32,745 23,663 11,613 68,021 32,865 23,861 10,973 67,699 
Less: Current portion(881)(1,038)(82)(2,001)(880)(1,058)(42)(1,980)
Non-current portion of benefit obligation$31,864 $22,625 $11,531 $66,020 $31,985 $22,803 $10,931 $65,719 

The following are details of net pension expense relating to the following pension plans:
 Three Months Ended September 30,
 20212020
Pension expense:CDTGXS GERGXS PHPTotalCDTGXS GERGXS PHPTotal
Service cost$94 $43 $428 $565 $116 $51 $431 $598 
Interest cost112 80 133 325 124 89 93 306 
Amortization of actuarial (gains) and losses125 6 (23)108 173 28 — 201 
Net pension expense$331 $129 $538 $998 $413 $168 $524 $1,105 
Service-related net periodic pension costs are recorded within operating expense and all other non-service related net periodic pension costs are classified under "Interest and other related expense, net" on our Condensed Consolidated Statements of Income.
In determining the fair value of the pension plan benefit obligations as of September 30, 2021 and June 30, 2021, respectively, we used the following weighted-average key assumptions:
As of September 30, 2021As of June 30, 2021
CDTGXS GERGXS PHPCDTGXS GERGXS PHP
Assumptions:
Salary increases1.50%1.50%6.00%1.50%1.50%5.00%
Pension increases1.50%1.50%N/A1.50%1.50%N/A
Discount rate1.31%1.31%5.50%1.39%1.39%5.00%
Normal retirement age
65-67
65-67
60
65-67
65-67
60
Employee fluctuation rate:
to age 20—%—%13.98%—%—%13.98%
to age 25—%—%7.10%—%—%7.10%
to age 301.00%—%3.00%1.00%—%3.00%
to age 350.50%—%2.44%0.50%—%2.44%
to age 40—%—%2.59%—%—%2.59%
to age 450.50%—%1.15%0.50%—%1.15%
to age 500.50%—%—%0.50%—%—%
from age 511.00%—%—%1.00%—%—%
Anticipated pension payments under the pension plans for the fiscal years indicated below are as follows:
Fiscal years ending June 30,
CDTGXS GERGXS PHP
2022 (nine months ended)$650 $781 $25 
2023945 1,029 294 
20241,023 1,030 193 
20251,068 1,054 169 
20261,105 1,042 195 
2027 to 20316,396 5,059 2,436 
Total$11,187 $9,995 $3,312 
Other Plans
Other plans include defined benefit pension plans that are offered by certain of our foreign subsidiaries. Many of these plans were assumed through our acquisitions or are required by local regulatory requirements. These other plans are primarily unfunded, with the aggregate projected benefit obligation included in our pension liability. The net periodic costs of these plans are determined using the projected unit credit method and several actuarial assumptions, the most significant of which are the discount rate and estimated service costs.