CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operating activities:
Net income	$ 26,743	$ 30,957
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	15,692	13,315
Impairment charge	2,679	0
Amortization of marketable securities	1,597	1,827
Stock-based compensation	8,351	7,385
Deferred income taxes	3,150	2,259
Changes in operating assets and liabilities:
Restricted cash	(3,168)	(1,332)
Accounts receivable	(28,576)	(32,175)
Prepaid insurance	(1,729)	(2,439)
Other current assets	(446)	3,355
Other assets	(11,406)	(6,373)
Accounts payable	(349)	(1,997)
Payroll taxes and other payroll deductions payable	(76,246)	(60,704)
Accrued worksite employee payroll expense	34,072	43,947
Accrued health insurance costs	(7,118)	13,095
Accrued workers’ compensation costs	2,828	5,231
Accrued corporate payroll, commissions and other accrued liabilities	3,850	2,155
Income taxes payable/receivable	(4,301)	6,529
Total adjustments	(61,120)	(5,922)
Net cash provided by (used in) operating activities	(34,377)	25,035
Marketable securities:
Purchases	(49,580)	(23,585)
Proceeds from dispositions	8,025	0
Proceeds from maturities	9,474	27,119
Cash exchanged for acquisitions	0	(1,200)
Property and equipment	(9,281)	(11,996)
Net cash used in investing activities	(41,362)	(9,662)
Cash flows from financing activities:
Purchase of treasury stock	(17,130)	(13,770)
Dividends paid	(13,039)	(12,643)
Proceeds from the exercise of stock options	1,163	1,062
Income tax benefit from stock-based compensation	1,181	1,457
Other	862	(469)
Net cash used in financing activities	(26,963)	(24,363)
Net decrease in cash and cash equivalents	(102,702)	(8,990)
Cash and cash equivalents at beginning of period	264,544	211,208
Cash and cash equivalents at end of period	$ 161,842	$ 202,218