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Benefit Plans (Tables) | 12 Months Ended
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Dec. 28, 2018
Defined Benefit Plan [Abstract] |
Schedule of Projected Benefit Obligation and Fair Value of Plan Assets | Information relating to the funding position of the Company’s defined benefit plans for fiscal years 2018 and 2017 were as follows (in thousands):
| 2018 |  | 2017
Change in projected benefit obligation: |  |  |
Projected benefit obligation at beginning of year | $ | 2,608 |  |  | $ | 2,285 |
Service cost | 214 |  |  | 200 |
Interest cost | 48 |  |  | 42 |
Plan participants’ contribution | 84 |  |  | 75 |
Actuarial gain | (150 | ) |  | (90 | )
Benefits (paid) transferred in, net | 42 |  |  | (11 | )
Settlements | (619 | ) |  | — |
Foreign currency translation | (24 | ) |  | 107 |
Projected benefit obligation at end of year | 2,203 |  |  | 2,608 |
Change in fair value of plan assets: |  |  |
Fair value of plan assets at beginning of year | 1,358 |  |  | 1,172 |
Employer contributions | 83 |  |  | 56 |
Plan participants’ contributions | 84 |  |  | 75 |
Actual loss on plan assets | (11 | ) |  | — |
Benefits transferred in, net | 62 |  |  | — |
Settlements | (619 | ) |  | — |
Foreign currency translation | (11 | ) |  | 55 |
Fair value of plan assets at end of year | 946 |  |  | 1,358 |
Projected benefit obligation in excess of plan assets at end of year | $ | 1,257 |  |  | $ | 1,250 |
Defined benefit liability classified as other current liabilities | $ | 54 |  |  | $ | 32 |
Defined benefit liability classified as long-term liabilities | $ | 1,203 |  |  | $ | 1,218 |
Accumulated benefit obligation at end of year | $ | 1,809 |  |  | $ | 2,189 |
Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss) | Amounts recognized in Accumulated Other Comprehensive Income (Loss) for fiscal years 2018 and 2017 are as follows (in thousands):
| 2018 |  | 2017
Net (gain) loss occurring during the year | $ | (130 | ) |  | $ | 74 |
Amortization of losses | (101 | ) |  | (45 | )
Prior service cost | 1 |  |  | 1 |
Amortization of prior service cost | (2 | ) |  | (2 | )
Pre-tax adjustment (gain) loss | (232 | ) |  | 28 |
Tax benefit | (70 | ) |  | (5 | )
Net (gain) loss | $ | (302 | ) |  | $ | 23 |
Schedule of Amounts in Accumulated Other Comprehensive Income (Loss) to be Recognized over Next Fiscal Year | The amortization of amounts in Accumulated Other Comprehensive Income expected to be recognized as components of net periodic benefit expense during fiscal year 2019 are as follows (in thousands):
Amortization of net prior service cost | $ | 1 |
Amortization of net loss | 5 |
Schedule of Net Benefit Costs | Net pension cost for fiscal years 2018 and 2017 is comprised of the following (in thousands):
| 2018 |  | 2017 |  | 2016
Service cost | $ | 214 |  |  | $ | 200 |  |  | $ | 173 |
Interest cost | 48 |  |  | 42 |  |  | 36 |
Settlements loss | 69 |  |  | — |  |  | — |
Expected return on assets | (17 | ) |  | (19 | ) |  | (18 | )
Recognized net actuarial loss | 33 |  |  | 44 |  |  | 38 |
Net pension cost | $ | 347 |  |  | $ | 267 |  |  | $ | 229 |
Schedule of Assumptions Used | The weighted-average rates used in the actuarial valuations to determine the net pension cost for fiscal years 2018, 2017 and 2016 were as follows:
| 2018 |  | 2017 |  | 2016
Discount rate | 3.1% |  | 2.9% |  | 2.3%
Salary growth | 3.2% |  | 3.1% |  | 2.4%
Expected rate of return on assets | 1.3% |  | 1.5% |  | 2.0%
The weighted-average rates used in the actuarial valuations to determine the projected benefit obligation for fiscal years 2018, 2017 and 2016 were as follows:
| 2018 |  | 2017 |  | 2016
Discount rate | 6.0% |  | 3.1% |  | 2.9%
Salary growth | 4.1% |  | 3.2% |  | 3.1%
Expected rate of return on assets | 1.4% |  | 1.3% |  | 1.5%
Schedule of Allocation of Plan Assets | The following table provides information by level for the defined benefit plan assets that are measured at fair value as of December 28, 2018 and December 29, 2017 (in thousands).
| Fair Value |  | Quoted Prices in Active Markets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
December 28, 2018 |  |  |  |  |  |  |
Insurance contract | $ | 946 |  |  | $ | — |  |  | $ | 946 |  |  | $ | — |
December 29, 2017 |  |  |  |  |  |  |
Insurance contract | $ | 1,358 |  |  | $ | — |  |  | $ | 1,358 |  |  | $ | — |
Schedule of Expected Benefit Payments | Estimated benefit payments over for the next ten years as of December 28, 2018 are as follows (in thousands):
| 2019 |  | 2020 |  | 2021 |  | 2022 |  | 2023 |  | 2024-2028
Estimated benefit payments | $ | 104 |  |  | 121 |  |  | 124 |  |  | 134 |  |  | 145 |  |  | 964 |

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- Definition Tabular disclosure of the change in the benefit obligation, fair value of plan assets, and funded status of pension plans or other employee benefit plans. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a)(b)(c) -URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(5) -URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the amounts related to pension plans and/or other employee benefit plans in accumulated other comprehensive income (loss) expected to be recognized as components of net periodic benefit cost over the next fiscal year, including the net gain (loss), net prior service cost or credit, and net transition asset or obligation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (s) -URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the assumptions used to determine for pension plans and/or other employee benefit plans the benefit obligation and net benefit cost, including assumed discount rates, rate increase in compensation increase, and expected long-term rates of return on plan assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (k) -URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the changes in plan assets and benefit obligations recognized in other comprehensive income (loss) during the period. + References No definition available. + Details
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- Definition Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e1928-114920 + Details
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