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PENSION PLANS AND OTHER POST RETIREMENT BENEFITS
 6 Months Ended
Dec. 31, 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 December 31, 2021 and June 30, 2021:
As of December 31, 2021
Total benefit
obligation
Current portion of
benefit obligation(1)
Non-current portion of
benefit obligation
CDT defined benefit plan$31,586 $874 $30,712 
GXS GER defined benefit plan22,821 999 21,822 
GXS PHP defined benefit plan13,668 88 13,580 
Other plans9,544 603 8,941 
Total $77,619 $2,564 $75,055 
 
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 December 31, 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 December 31, 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 cost185 85 900 1,170 473 206 1,822 2,501 
Interest cost221 157 293 671 505 364 469 1,338 
Benefits paid(414)(505)(176)(1,095)(800)(1,027)(19)(1,846)
Actuarial (gain) loss405 435 1,980 2,820 (1,976)(1,118)(1,853)(4,947)
Foreign exchange (gain) loss(1,676)(1,212)(302)(3,190)1,812 1,331 284 3,427 
Benefit obligation—end of period31,586 22,821 13,668 68,075 32,865 23,861 10,973 67,699 
Less: Current portion(874)(999)(88)(1,961)(880)(1,058)(42)(1,980)
Non-current portion of benefit obligation$30,712 $21,822 $13,580 $66,114 $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 December 31,
 20212020
Pension expense:CDTGXS GERGXS PHPTotalCDTGXS GERGXS PHPTotal
Service cost$91 $42 $472 $605 $121 $53 $410 $584 
Interest cost109 77 160 346 129 93 102 324 
Amortization of actuarial (gains) and losses121 6 (23)104 181 29 — 210 
Net pension expense$321 $125 $609 $1,055 $431 $175 $512 $1,118 
 Six Months Ended December 31,
 20212020
Pension expense:CDTGXS GERGXS PHPTotalCDTGXS GERGXS PHPTotal
Service cost$185 $85 $900 $1,170 $237 $104 $841 $1,182 
Interest cost221 157 293 671 253 182 195 630 
Amortization of actuarial (gains) and losses246 12 (46)212 354 57 — 411 
Net pension expense$652 $254 $1,147 $2,053 $844 $343 $1,036 $2,223 
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 (Loss).
In determining the fair value of the pension plan benefit obligations as of December 31, 2021 and June 30, 2021, respectively, we used the following weighted-average key assumptions:
As of December 31, 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%5.00%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 (six months ended)$418 $502 $8 
2023912 993 255 
2024987 994 258 
20251,031 1,017 180 
20261,066 1,005 209 
2027 to 20316,172 4,882 2,767 
Total$10,586 $9,393 $3,677 
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.