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CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended
Jun. 30, 2016
Jun. 30, 2015
Jun. 30, 2016
Jun. 30, 2015
Income Statement [Abstract]        
Revenues (gross billings of $4.163 billion, $3.703 billion, $8.727 billion and $7.643 billion less worksite employee payroll cost of $3.456 billion, $3.075 billion, $7.217 billion and $6.316 billion, respectively) $ 707,332 $ 627,838 $ 1,509,740 $ 1,327,317
Direct costs:        
Payroll taxes, benefits and workers’ compensation costs 594,073 523,619 1,246,465 1,093,238
Gross profit 113,259 104,219 263,275 234,079
Operating expenses:        
Salaries, wages and payroll taxes 55,998 50,234 114,013 106,982
Stock-based compensation 4,761 4,041 8,336 6,464
Commissions 4,335 4,103 8,616 8,407
Advertising 6,712 6,883 9,759 10,064
General and administrative expenses 21,254 20,838 45,038 45,430
Impairment charges and other 0 1,313 0 11,120
Depreciation and amortization 4,176 4,590 8,447 9,875
Total operating expenses 97,236 92,002 194,209 198,342
Operating income 16,023 12,217 69,066 35,737
Other income (expense):        
Interest income 293 84 592 191
Interest expense (650) (124) (1,287) (224)
Income before income tax expense 15,666 12,177 68,371 35,704
Income tax expense 5,953 4,863 25,965 14,603
Net income 9,713 7,314 42,406 21,101
Less distributed and undistributed earnings allocated to participating securities 229 179 962 521
Net income allocated to common shares $ 9,484 $ 7,135 $ 41,444 $ 20,580
Basic net income per share of common stock (in dollars per share) $ 0.45 $ 0.29 $ 1.98 $ 0.83
Diluted net income per share of common stock (in dollars per share) $ 0.45 $ 0.29 $ 1.98 $ 0.83