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PENSION AND POST-RETIREMENT BENEFITS
 9 Months Ended
Sep. 30, 2021
Retirement Benefits [Abstract]  
PENSION AND POST-RETIREMENT BENEFITS PENSION AND POST-RETIREMENT BENEFITS
Net Periodic Benefit Cost
The components of net periodic benefit costs for the Company's pension and the other post-retirement benefit plans for the three months ended September 30, 2021 and 2020, respectively, were as follows:
Pension PlansOther
Post-Retirement Benefit Plans
Three Months Ended September 30,
2021202020212020
Net periodic benefit costs:
Service cost$0.4 $0.5 $— $— 
Interest cost2.3 3.8 — 0.1 
Expected return on plan assets(4.9)(5.7)$— — 
Amortization of actuarial loss3.3 2.7 0.2 0.1 
Total net periodic benefit costs prior to allocation$1.1 $1.3 $0.2 $0.2 
Portion allocated to Revlon Holdings— — — — 
Total net periodic benefit costs$1.1 $1.3 $0.2 $0.2 

In the three months ended September 30, 2021, the Company recognized net periodic benefit cost of $1.3 million, compared to net periodic benefit cost of $1.5 million in the three months ended September 30, 2020.
The components of net periodic benefit costs for the Company's pension and the other post-retirement benefit plans for the nine months ended September 30, 2021 and 2020, respectively, were as follows:
Pension PlansOther
Post-Retirement Benefit Plans
Nine Months Ended September 30,
2021202020212020
Net periodic benefit costs:
Service cost$1.1 $1.3 $— $— 
Interest cost6.9 11.20.1 0.3
Expected return on plan assets(14.8)(17.1)— — 
Amortization of actuarial loss9.9 8.30.5 0.3
Total net periodic benefit costs prior to allocation$3.1 $3.7 $0.6 $0.6 
Portion allocated to Revlon Holdings(0.1)(0.1)— — 
Total net periodic benefit costs $3.0 $3.6 $0.6 $0.6 

In the nine months ended September 30, 2021, the Company recognized net periodic benefit cost of $3.6 million, compared to net periodic benefit cost of $4.2 million in the nine months ended September 30, 2020.

Net periodic benefit costs are reflected in the Company's Consolidated Financial Statements as follows for the periods presented:
Three Months Ended September 30,Nine Months Ended September 30,
2021202020212020
Net periodic benefit costs:
Selling, general and administrative expense$0.4 $0.5 $1.1 $1.3 
Miscellaneous, net0.9 1.0 2.5 2.9 
Total net periodic benefit costs$1.3 $1.5 $3.6 $4.2 
The Company expects that it will have net periodic benefit cost of approximately $5 million for its pension and other post-retirement benefit plans for all of 2021, compared with net periodic benefit cost of $4.0 million in 2020.

Contributions:
The Company’s intent is to fund at least the minimum contributions required to meet applicable federal employee benefit laws and local laws, or to directly pay benefit payments where appropriate. During the three months ended September 30, 2021, $3.1 million and $0.2 million were contributed to the Company’s pension plans and other post-retirement benefit plans, respectively. During the nine months ended September 30, 2021, $19.9 million and $0.6 million were contributed to the Company's pension plans and other post-retirement benefit plans, respectively. During 2021, the Company expects to contribute approximately $21 million to $24 million in the aggregate to its pension and other post-retirement benefit plans once given effect to the provision of the American Rescue Plan signed into law by President Biden on March 11, 2021. The American Rescue Plan includes pension funding relief for both single employer and multiemployer plans. The single employer provisions provide for higher interest rates and a longer shortfall amortization period to be used for funding valuation and benefit restriction purposes. By default, the interest rate changes will take effect for the 2020 plan year (for both minimum contribution and benefit restriction purposes) and the change in the shortfall amortization period will take effect for the 2022 plan year. However, plan sponsors can elect to defer the interest rate changes to as late as 2022 or accelerate the change in shortfall amortization period to as early as 2019. As a result, each plan sponsor will need to assess the optimal effective date(s) for the relief and make any appropriate elections.
As a result of the CARES Act passed by the U.S. Congress in March 2020 to address the economic environment resulting from COVID-19, and in accordance with the Limited Relief for Pension Funding and Retirement Plan Distributions provision of such act, the Company deferred to 2021 approximately $11.8 million of contributions that were otherwise scheduled to be paid to its two qualified pension plans at different earlier dates during 2020. The deferral was in effect only for 2020 and under the CARES relief provisions the Company was required to pay the contributions by no later than January 4, 2021, including interest at the plans’ 2020 effective interest rate from the original due date to the actual payment date. The Company paid the contributions by the due date.