Restricted Stock and Stock Options	3 Months Ended
Mar. 31, 2022
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Restricted Stock and Stock Options	Note 2. Restricted Stock and Stock Options As of March 31, 2022, the Company has two equity incentive plans: the AMERISAFE Non-Employee Director Restricted Stock Plan (the Restricted Stock Plan) and the AMERISAFE 2012 Equity and Incentive Compensation Plan (the 2012 Incentive Plan). See Note 12 to our consolidated financial statements included in our Annual Report on Form 10-K for the year ended December 31, 2021 for additional information regarding the Company’s incentive plans. During the three months ended March 31, 2022, the Company issued 261 shares of restricted common stock to a non-employee director. The market value of these shares totaled $12.5 thousand. During the three months ended March 31, 2021, the Company did not issue any shares of restricted common stock to non-employee directors. During the three months ended March 31, 2022 and 2021, there were no exercises of options to purchase common stock. The Company had no stock options outstanding as of March 31, 2022. Due to changes in variable share price based incentive compensation, the Company recognized a benefit (negative expense) for share-based compensation of $9.0 thousand in the quarter ended March 31, 2022 compared to an expense of $0.6 million in the same period in 2021.

Restricted Stock and Stock Options

3 Months Ended

Mar. 31, 2022

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Note 2. Restricted Stock and Stock Options

As of March 31, 2022, the Company has two equity incentive plans: the AMERISAFE Non-Employee Director Restricted Stock Plan (the Restricted Stock Plan) and the AMERISAFE 2012 Equity and Incentive Compensation Plan (the 2012 Incentive Plan). See Note 12 to our consolidated financial statements included in our Annual Report on Form 10-K for the year ended December 31, 2021 for additional information regarding the Company’s incentive plans.

During the three months ended March 31, 2022, the Company issued 261 shares of restricted common stock to a non-employee director. The market value of these shares totaled $12.5 thousand. During the three months ended March 31, 2021, the Company did not issue any shares of restricted common stock to non-employee directors.

During the three months ended March 31, 2022 and 2021, there were no exercises of options to purchase common stock. The Company had no stock options outstanding as of March 31, 2022.

Due to changes in variable share price based incentive compensation, the Company recognized a benefit (negative expense) for share-based compensation of $9.0 thousand in the quarter ended March 31, 2022 compared to an expense of $0.6 million in the same period in 2021.