CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Cash flows from operating activities:
Net income	$ 19,840	$ 26,743
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization	15,827	15,692
Goodwill and Intangible Asset Impairment	2,485	0
Cost method investments, other than temporary impairments		2,679
Amortization of marketable securities	1,474	1,597
Stock-based compensation	8,346	8,351
Deferred income taxes	4,299	3,150
Changes in operating assets and liabilities:
Restricted cash	(5,294)	(3,168)
Accounts receivable	(34,805)	(28,576)
Prepaid insurance	(19,975)	(1,729)
Other current assets	(798)	(446)
Other assets	(11,761)	(11,406)
Accounts payable	577	(349)
Payroll taxes and other payroll deductions payable	(60,578)	(76,246)
Accrued worksite employee payroll expense	37,227	34,072
Accrued health insurance costs	21,248	(7,118)
Accrued workers’ compensation costs	10,567	2,828
Accrued corporate payroll, commissions and other accrued liabilities	12,911	3,850
Income taxes payable/receivable	(2,572)	(4,301)
Total adjustments	(20,822)	(61,120)
Net cash used in operating activities	(982)	(34,377)
Marketable securities:
Purchases	(36,468)	(49,580)
Proceeds from dispositions	10,630	8,025
Proceeds from maturities	24,759	9,474
Property and equipment	(11,032)	(9,281)
Net cash used in investing activities	(12,111)	(41,362)
Cash flows from financing activities:
Purchase of treasury stock	(20,769)	(17,130)
Dividends paid	(14,015)	(13,039)
Proceeds from the exercise of stock options	277	1,163
Income tax benefit from stock-based compensation	307	1,181
Other	996	862
Net cash used in financing activities	(33,204)	(26,963)
Net decrease in cash and cash equivalents	(46,297)	(102,702)
Cash and cash equivalents at beginning of period	225,755	264,544
Cash and cash equivalents at end of period	$ 179,458	$ 161,842