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CONSOLIDATED BALANCE SHEETS (Unaudited) (USD $)
In Thousands, unless otherwise specified
Mar. 31, 2013
Dec. 31, 2012
Current assets:    
Cash and cash equivalents $ 227,432 $ 264,544
Restricted cash 47,374 47,149
Marketable securities 51,397 16,904
Accounts receivable, net:    
Trade 2,465 6,931
Unbilled 196,141 181,040
Other 2,594 2,415
Prepaid insurance 16,887 15,620
Other current assets 13,759 9,651
Deferred income taxes 3,110 7,211
Total current assets 561,159 551,465
Property and equipment:    
Land 4,115 4,115
Buildings and improvements 69,012 68,583
Computer hardware and software 82,801 81,140
Software development costs 36,284 35,866
Furniture and fixtures 36,712 36,717
Aircraft 35,879 35,879
Total property and equipment, gross 264,803 262,300
Accumulated depreciation and amortization (172,653) (168,358)
Total property and equipment, net 92,150 93,942
Other assets:    
Prepaid health insurance 9,000 9,000
Deposits - health insurance 3,000 3,000
Deposits - workers' compensation 67,528 64,201
Goodwill and other intangible assets, net 23,274 23,775
Other assets 4,600 4,817
Total other assets 107,402 104,793
Total assets 760,711 750,200
Current liabilities:    
Accounts payable 2,202 3,660
Payroll taxes and other payroll deductions payable 183,511 178,534
Accrued worksite employee payroll cost 168,715 150,070
Accrued health insurance costs 7,484 13,942
Accrued workers' compensation costs 49,902 49,484
Accrued corporate payroll and commissions 15,523 23,537
Other accrued liabilities 15,348 12,478
Income tax payable 4,774 4,054
Total current liabilities 447,459 435,759
Noncurrent liabilities:    
Accrued workers' compensation costs 65,702 64,536
Deferred income taxes 8,162 9,000
Total noncurrent liabilities 73,864 73,536
Commitments and contingencies      
Stockholders' equity:    
Common stock 308 308
Additional paid-in capital 133,898 133,207
Treasury stock, at cost (144,998) (133,950)
Accumulated other comprehensive income, net of tax 32 16
Retained earnings 250,148 241,324
Total stockholders' equity 239,388 240,905
Total liabilities and stockholders' equity $ 760,711 $ 750,200