Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Disaggregation of Revenue [Table Text Block]

Our revenue for our PEO HR Outsourcing Solutions by geographic region and for our other products and services offerings are as follows:

	Year Ended December 31,
(in thousands)	2023		2022		2021
Northeast	$	1,756,884	$	1,624,556	$	1,390,156
Southeast	906,712		796,219		630,342
Central	1,170,491		1,045,043		867,914
Southwest	1,249,922		1,163,088		993,747
West	1,337,294		1,251,186		1,033,996
	6,421,303		5,880,092		4,916,155
Other revenue	64,568		58,726		56,915
Total revenue	$	6,485,871	$	5,938,818	$	4,973,070

Revenues Comprise of Gross Billings and WSEE Payroll Cost [Table]

Revenues are comprised of gross billings less WSEE payroll costs as follows:

	Year Ended December 31,
(in thousands)	2023		2022		2021
Gross billings	$	43,141,366	$	40,126,910	$	33,318,693
Less: WSEE payroll cost	36,655,495		34,188,092		28,345,623
Revenues	$	6,485,871	$	5,938,818	$	4,973,070

Property, Plant and Equipment [Table Text Block]

Property and equipment, net consisted of the following:

(in thousands)	December 31, 2023		December 31, 2022
Land	$	6,215	$	6,215
Buildings and improvements	217,274		207,740
Computer hardware and software	145,206		141,856
Software development costs	137,337		123,967
Furniture, fixtures and other	51,849		50,835
Property and equipment, gross	557,881		530,613
Accumulated depreciation and amortization	(360,457)		(330,621)
Property and equipment, net	$	197,424	$	199,992

Depreciation, Depletion, and Amortization [Policy Text Block]

The estimated useful lives of property and equipment for purposes of computing depreciation are as follows:

	Useful Life
Buildings and improvements	5	—	30	years
Computer hardware and software	2	—	5	years
Software development costs	3	—	5	years
Furniture, fixtures and other	5	—	7	years

Activity and balances related to incurred but not paid workers' compensation claims

The following table provides the activity and balances related to incurred but not paid workers’ compensation claims:

	Year Ended December 31,
(in thousands)	2023		2022
Beginning balance, January 1,	$	229,408	$	239,623
Accrued claims	61,720		49,121
Present value discount, net of accretion	(13,430)		(9,517)
Paid claims	(57,443)		(49,819)
Ending balance	$	220,255	$	229,408
Current portion of accrued claims	$	57,403	$	49,779
Long-term portion of accrued claims	162,852		179,629
Total accrued claims	$	220,255	$	229,408