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Employee Benefit Plans | 3 Months Ended
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Mar. 31, 2021
Retirement Benefits [Abstract] |
Employee Benefit Plans | 13. Employee Benefit Plans The Company sponsors a U.S. defined contribution 401(k), which allows eligible U.S.-based employees to defer a portion of their compensation. The Company, at its discretion, may make matching contributions. With the acquisition of Voxbone S.A. on November 1, 2020, the Company assumed sponsorship for Voxbone S.A.’s U.S. defined contribution 401(k). In connection with that acquisition, the Company also assumed sponsorship for a non-U.S. defined contribution plan for which they pay fixed contributions into a separate entity. The Company has no legal or constructive obligations to pay further contributions if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current or prior periods. The contributions are recognized as employee benefit expense when they are due. The Company made matching contributions for the defined contribution plans of $634, and $912 for the three months ended March 31, 2020 and 2021, respectively. In addition, as a result of the acquisition of Voxbone S.A., the Company assumed sponsorship for Voxbone S.A.’s non-U.S. defined benefit pension plans. The liability recognized in the Other liabilities line item of the balance sheet in respect to these plans is the present value of the defined benefit obligation at the end of the reporting period less the fair value of the plan assets. The defined benefit obligation is calculated annually by an independent actuary using the Projected Unit Credit Method. The Company reports the service cost component of net periodic benefit cost in the same line item as other compensation costs arising from the services rendered by the employee and records the other components of net periodic benefit cost in other expense, net. Net periodic benefit costs for the non-U.S. defined benefit pension plan were $0 and $104 for the three months ended March 31, 2020 and 2021, respectively. Pretax amounts for net periodic benefit cost and other amounts for the defined benefit pension plans consisted of the following components:
| Three months ended March 31,
| 2021
Service cost | $ | 103 |
Interest cost | 5 |
Return on plan assets | (4) |
Net periodic pension cost | 104 |
Total recognized in net periodic benefit cost | $ | 104 |
Defined benefit cost: |
Expected long-term rate of return on plan assets | 0.50 | %

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