Valuation and Qualifying Accounts

12 Months Ended

May 31, 2020

Valuation and Qualifying Accounts [Abstract]

Valuation and Qualifying Accounts

Schedule II — Valuation and Qualifying Accounts

PAYCHEX, INC.

CONSOLIDATED FINANCIAL STATEMENT SCHEDULE

FOR THE YEAR ENDED MAY 31,

(In millions)

					Additions to/
	Balance as of		Additions		(deductions				Balance as
	beginning		charged to		from) other		Costs and		of end
Description	of fiscal year		expenses		accounts(1)		deductions(2)		of fiscal year
2020
Allowance for doubtful accounts	$	7.5	$	7.8	$	3.0	$	5.8	$	12.5
Reserve for client fund losses	$	2.7	$	5.2	$	(3.0)	$	4.9	$	—
2019
Allowance for doubtful accounts	$	7.0	$	3.3	$	0.7	$	3.5	$	7.5
Reserve for client fund losses	$	2.4	$	3.7	$	—	$	3.4	$	2.7
2018
Allowance for doubtful accounts	$	6.0	$	3.6	$	—	$	2.6	$	7.0
Reserve for client fund losses	$	3.0	$	3.1	$	—	$	3.7	$	2.4

(1)Amounts related to business acquisitions in fiscal 2019 and the reclassification of the reserve for client fund losses in fiscal 2020.

(2)Uncollectible amounts written off, net of recoveries, and other adjustments.