Employee Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2015

Compensation and Retirement Disclosure [Abstract]

Summary of Change in Projected Benefit Obligation

The following table sets forth the activity and the funded status of the Gratuity Plans and the amounts recognized in the Company’s consolidated financial statements at the end of the relevant periods:

	December 31,
	2015			2014
Change in projected benefit obligation:
Benefit obligation at the beginning of the year	$	7,563		$	6,567
Service cost	1,638			1,523
Interest cost	550			559
Benefits paid	(851		)	(749		)
Actuarial (gain)/loss	(609		)	161
Divestiture	—			(350		)
Effect of exchange rate changes	(382		)	(148		)
Projected benefit obligation at the end of the year	$	7,909		$	7,563
Unfunded amount–non-current	$	1,441		$	1,544
Unfunded amount–current	1,545			1,267
Total accrued liability	$	2,986		$	2,811
Accumulated benefit obligation	$	5,537		$	5,034

Net Gratuity Cost

Net gratuity cost includes the following components:

	Year ended December 31,
	2015			2014			2013
Service cost	$	1,638		$	1,523		$	1,341
Interest cost	550			559			444
Expected return on plan assets	(385		)	(172		)	(164		)
Actuarial loss	211			149			139
Net gratuity cost	$	2,014		$	2,059		$	1,760

Summary of Components Accumulated Other Comprehensive Loss

The components of accumulated other comprehensive loss that have not been recognized as components of net gratuity cost in the statement of income as of December 31, 2015 and 2014 is as follows:

	December 31,
	2015		2014
Net actuarial loss	$	77	$	819
Net prior service cost	9		9
Accumulated other comprehensive loss, net of tax	$	86	$	828

Summary of Weighted Average Actuarial Assumptions

The weighted average actuarial assumptions used to determine benefit obligations and net periodic gratuity cost are:

	December 31,
	2015		2014		2013
Discount rate	7.8	%	8.0	%	8.3	%
Rate of increase in compensation levels	8.4	%	8.2	%	8.2	%
Expected long term rate of return on plan assets per annum	9.0	%	9.0	%	9.0	%

Summary of Expected Benefit Payments

Expected benefit payments during the year ending December 31,
2016	$	2,129
2017	$	1,632
2018	$	1,291
2019	$	971
2020	$	736
2021 to 2025	$	2,000

Change in Plan Assets

Change in Plan Assets
Plan assets at January 1, 2014	$	2,156
Actual return	259
Employer contribution	2,567
Benefits paid*	(105		)
Effect of exchange rate changes	(125		)
Plan assets December 31, 2014	$	4,752
Actual return	355
Employer contribution	903
Benefits paid*	(851		)
Effect of exchange rate changes	(236		)
Plan assets December 31, 2015	$	4,923

* All Benefits payments were made through the plan assets during the year ended December 31, 2015. During the year ended December 31, 2014, benefits payment of $644 were made directly by the Company and benefit payments of $105 were made through the plan assets.