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CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended
Jun. 30, 2017
Jun. 30, 2016
Jun. 30, 2017
Jun. 30, 2016
Income Statement [Abstract]        
Revenues (gross billings of $4.742 billion, $4.163 billion, $9.758 billion and $8.727 billion less worksite employee payroll cost of $3.947 billion, $3.456 billion, $8.080 billion and $7.217 billion, respectively) $ 795,552 $ 707,332 $ 1,678,216 $ 1,509,740
Direct costs:        
Payroll taxes, benefits and workers’ compensation costs 664,999 594,073 1,388,317 1,246,465
Gross profit 130,553 113,259 289,899 263,275
Operating expenses:        
Salaries, wages and payroll taxes 61,458 55,998 123,915 114,013
Stock-based compensation 5,303 4,761 9,806 8,336
Commissions 5,664 4,335 10,140 8,616
Advertising 6,175 6,712 10,147 9,759
General and administrative expenses 24,610 21,254 50,802 45,038
Depreciation and amortization 4,405 4,176 8,659 8,447
Total operating expenses 107,615 97,236 213,469 194,209
Operating income 22,938 16,023 76,430 69,066
Other income (expense):        
Interest income 678 293 1,143 592
Interest expense (803) (650) (1,426) (1,287)
Income before income tax expense 22,813 15,666 76,147 68,371
Income tax expense 8,795 5,953 26,501 25,965
Net income 14,018 9,713 49,646 42,406
Less distributed and undistributed earnings allocated to participating securities 248 229 909 962
Net income allocated to common shares $ 13,770 $ 9,484 $ 48,737 $ 41,444
Basic net income per share of common stock (in dollars per share) $ 0.67 $ 0.45 $ 2.37 $ 1.98
Diluted net income per share of common stock (in dollars per share) $ 0.66 $ 0.45 $ 2.35 $ 1.98