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CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2018
Mar. 31, 2017
Income Statement [Abstract]    
Revenues (gross billings of $5.923 billion and $5.016 billion, less worksite employee payroll cost of $4.909 billion and $4.133 billion, respectively) $ 1,014,372 $ 882,664
Direct costs:    
Payroll taxes, benefits and workers’ compensation costs 814,652 723,318
Gross profit 199,720 159,346
Operating expenses:    
Salaries, wages and payroll taxes 87,186 62,457
Stock-based compensation 3,135 4,503
Commissions 6,066 4,476
Advertising 3,565 3,972
General and administrative expenses 29,852 26,192
Depreciation and amortization 5,213 4,254
Total operating expenses 135,017 105,854
Operating income 64,703 53,492
Other income (expense):    
Interest income 1,456 465
Interest expense (1,070) (623)
Income before income tax expense 65,089 53,334
Income tax expense 15,098 17,706
Net income 49,991 35,628
Less distributed and undistributed earnings allocated to participating securities 585 781
Net income allocated to common shares $ 49,406 $ 34,847
Basic net income per share of common stock (in dollars per share) $ 1.20 $ 0.85
Diluted net income per share of common stock (in dollars per share) $ 1.18 $ 0.85