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Defined Benefit Plans | 9 Months Ended
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Sep. 30, 2022
Defined Benefit Plans and Other Postretirement Benefit Plans Disclosures [Abstract] |
Defined Benefit Plans | Defined Benefit Plans Mid Penn has an unfunded noncontributory defined benefit retirement plan for directors. The plan provides defined benefits based on years of service. Mid Penn also sponsors a defined benefit healthcare plan that provides post-retirement medical benefits and life insurance to qualifying full-time employees. These healthcare and life insurance plans are noncontributory and each plan uses a December 31 measurement date. As a result of the acquisition of Scottdale on January 8, 2018, Mid Penn assumed a noncontributory defined benefit pension plan covering certain former employees of Scottdale. Mid Penn does not expect any necessary contributions to this defined benefit plan during the year ended 2022. A December 31 measurement date for the plan is used. The components of net periodic benefit costs from these defined benefit plans are as follows:
| Three Months Ended September 30,
(Dollars in thousands) | Pension Benefits |  | Other Benefits
| 2022 |  | 2021 |  | 2022 |  | 2021
Service cost | $ | 36 |  |  | $ | 33 |  |  | $ | 1 |  |  | $ | 1 |
Interest cost | 43 |  |  | 40 |  |  | 9 |  |  | 3 |
Expected return on plan assets | (59) |  |  | (57) |  |  | — |  |  | — |
Accretion of prior service cost | — |  |  | — |  |  | (5) |  |  | (5) |
Amortization of net (gain) loss | (2) |  |  | — |  |  | 1 |  |  | 1 |
Net periodic benefit expense | $ | 18 |  |  | $ | 16 |  |  | $ | 6 |  |  | $ | — |
| Nine Months Ended September 30,
(Dollars in thousands) | Pension Benefits |  | Other Benefits
| 2022 |  | 2021 |  | 2022 |  | 2021
Service cost | $ | 108 |  |  | $ | 98 |  |  | $ | 11 |  |  | $ | 2 |
Interest cost | 130 |  |  | 120 |  |  | 27 |  |  | 7 |
Expected return on plan assets | (177) |  |  | (170) |  |  | — |  |  | — |
Accretion of prior service cost | — |  |  | — |  |  | (15) |  |  | (15) |
Amortization of net (gain) loss | (5) |  |  | — |  |  | 6 |  |  | 5 |
Settlement gain | — |  |  | (49) |  |  | — |  |  | — |
Net periodic benefit expense (income) | $ | 55 |  |  | $ | (1) |  |  | $ | 29 |  |  | $ | (1) |
Service costs are reported as a component of salaries and employee benefits on the consolidated statement of income, while interest costs, expected return on plan assets and amortization (accretion) of prior service cost are reported as a component of other income.

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