POST-RETIREMENT BENEFITS

3 Months Ended

Oct. 01, 2016

Compensation and Retirement Disclosure [Abstract]

We maintain a defined contribution plan and a defined benefit plan that provides retirement benefits to our employees in Japan. We also contribute to a U.K. based defined contribution pension scheme for employees.

Japan Defined Contribution Plan

Under the defined contribution plan in Japan, contributions are provided based on grade level and totaled $0.1 million and $0.1 million for the three months ended October 1, 2016 and September 26, 2015, respectively. Employees can elect to receive the benefit as additional salary or contribute the benefit to the plan on a tax-deferred basis.

Japan Defined Benefit Plan

Under the defined benefit plan in Japan (the “Japan Plan”), we calculate benefits based on an employee’s individual grade level and years of service. Employees are entitled to a lump sum benefit upon retirement or upon certain instances of termination.

As of October 1, 2016, there were no plan assets associated with the Japan Plan. As of October 1, 2016, there was $0.1 million in accrued expenses and other liabilities and $7.0 million in other non-current liabilities in our condensed consolidated balance sheet to account for the projected benefit obligations under the Japan Plan. Net periodic pension costs for the Japan Plan included the following:



	Three Months Ended
	October 1, 2016		September 26, 2015
	(Thousands)
Service cost	$	172	$	122
Interest cost	1		10
Net amortization	—		—
Net periodic pension costs	$	173	$	132

We made benefit payments under the Japan Plan of $0.1 million and $0.1 million during the three months ended October 1, 2016 and September 26, 2015, respectively.

U.K. Defined Contribution Pension Scheme

Under the defined contribution pension scheme, contributions totaled $0.3 million and $0.3 million for the three months ended October 1, 2016 and September 26, 2015, respectively.