Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	[1]	Jun. 30, 2016	Jun. 30, 2015	[1]
Revenues:
Professional employer service fees	$ 165,776	$ 139,612		$ 320,452	$ 266,846
Staffing services	37,641	42,347		73,932	81,513
Total revenues	203,417	181,959		394,384	348,359
Cost of revenues:
Direct payroll costs	28,223	32,188		55,649	61,952
Payroll taxes and benefits	82,885	71,808		186,645	159,885
Workers' compensation	50,056	41,485		99,450	81,113
Total cost of revenues	161,164	145,481		341,744	302,950
Gross margin	42,253	36,478		52,640	45,409
Selling, general and administrative expenses	28,490	21,429		50,394	38,399
Depreciation and amortization	769	709		1,518	1,392
Income from operations	12,994	14,340		728	5,618
Other income (expense):
Investment income	259	229		507	316
Interest expense	(248)	(562)		(508)	(1,082)
Other, net	(5)	(65)		(1)	(79)
Other expense, net	6	(398)		(2)	(845)
Income before income taxes	13,000	13,942		726	4,773
Provision for income taxes	4,478	5,040		207	1,699
Net income	$ 8,522	$ 8,902		$ 519	$ 3,074
Basic earnings per common share	$ 1.18	$ 1.24		$ 0.07	$ 0.43
Weighted average number of basic common shares outstanding	7,210	7,151		7,209	7,143
Diluted earnings per common share	$ 1.16	$ 1.21		$ 0.07	$ 0.42
Weighted average number of diluted common shares outstanding	7,328	7,327		7,323	7,328
Cash dividends per common share	$ 0.22	$ 0.22		$ 0.44	$ 0.44

[1] See Note 2. Restatement of Previously Issued Condensed Consolidated Financial Statements