CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (USD $) In Thousands	6 Months Ended
	Jun. 30, 2011	Jun. 30, 2010
Cash flows from operating activities:
Net income	$ 15,527	$ 7,417
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	7,546	7,567
Amortization of marketable securities	985	640
Stock-based compensation	4,346	4,178
Deferred income taxes	1,379	4,573
Changes in operating assets and liabilities, net of effects from acquisitions:
Restricted cash	(127)	(1,308)
Accounts receivable	7,018	(54,450)
Prepaid insurance	455	(7,435)
Other current assets	(1,217)	(1,789)
Other assets	5,909	9,768
Accounts payable	(885)	(530)
Payroll taxes and other payroll deductions payable	(46,886)	(49,494)
Accrued worksite employee payroll expense	61,379	59,549
Accrued health insurance costs	(2,994)	4,555
Accrued workers' compensation costs	4,850	4,484
Accrued corporate payroll, commissions and other accrued liabilities	(3,537)	3,506
Income taxes payable/receivable	562	(1,439)
Total adjustments	38,783	(17,625)
Net cash provided by (used in) operating activities	54,310	(10,208)
Cash flows from investing activities:
Marketable securities purchases	(13,903)	(47,787)
Marketable securities proceeds from dispositions	17,387	2,415
Marketable securities proceeds from maturities	1,365	9,863
Cash exchanged for acquisitions	(11,450)	(5,648)
Property and equipment	(8,404)	(2,430)
Net cash used in investing activities	(15,005)	(43,587)
Cash flows from financing activities:
Purchase of treasury stock	(6,639)	(2,387)
Dividends paid	(7,953)	(6,775)
Proceeds from the exercise of stock options	3,283	4,517
Income tax benefit from stock-based compensation	1,880	295
Other	486	442
Net cash used in financing activities	(8,943)	(3,908)
Net increase (decrease) in cash and cash equivalents	30,362	(57,703)
Cash and cash equivalents at beginning of period	234,829	227,085
Cash and cash equivalents at end of period	$ 265,191	$ 169,382