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CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended
Jun. 30, 2018
Jun. 30, 2017
Jun. 30, 2018
Jun. 30, 2017
Income Statement [Abstract]        
Revenues (gross billings of $5.550 billion, $4.742 billion, $11.473 billion and $9.758 billion, less worksite employee payroll cost of $4.628 billion $3.947 billion, $9.537 billion, and $8.080 billion, respectively) $ 922,295 $ 795,552 $ 1,936,667 $ 1,678,216
Direct costs:        
Payroll taxes, benefits and workers’ compensation costs 767,751 664,999 1,582,403 1,388,317
Gross profit 154,544 130,553 354,264 289,899
Operating expenses:        
Salaries, wages and payroll taxes 68,748 61,458 155,934 123,915
Stock-based compensation 5,752 5,303 8,887 9,806
Commissions 6,979 5,664 13,045 10,140
Advertising 6,585 6,175 10,150 10,147
General and administrative expenses 27,419 24,610 57,271 50,802
Depreciation and amortization 5,480 4,405 10,693 8,659
Total operating expenses 120,963 107,615 255,980 213,469
Operating income 33,581 22,938 98,284 76,430
Other income (expense):        
Interest income 1,807 678 3,263 1,143
Interest expense (1,108) (803) (2,178) (1,426)
Income before income tax expense 34,280 22,813 99,369 76,147
Income tax expense 9,720 8,795 24,818 26,501
Net income 24,560 14,018 74,551 49,646
Less distributed and undistributed earnings allocated to participating securities 346 248 1,064 909
Net income allocated to common shares $ 24,214 $ 13,770 $ 73,487 $ 48,737
Basic net income per share of common stock (in dollars per share) $ 0.59 $ 0.33 $ 1.78 $ 1.18
Diluted net income per share of common stock (in dollars per share) $ 0.58 $ 0.33 $ 1.77 $ 1.18