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Workers Compensation (Tables)
6 Months Ended
Jun. 30, 2016
Insurance [Abstract]  
Summary of Activities in Liability for Unpaid Claims and Claims Adjustment Expenses
The following summarizes the activities in the balance sheet for unpaid claims and claims adjustment expenses within workers compensation assets and liabilities (in thousands):
 
Six months ended
June 30, 2016
 
Year ended December 31, 2015
 
 
 
 
Liability for unpaid claims and claims adjustment at beginning of period
$
190,102

 
$
148,034

Incurred related to:
 
 
 
Current year
51,346

 
89,137

Prior years
8,004

 
26,391

Total incurred
59,350

 
115,528

Paid related to:
 
 
 
Current year
(2,278
)
 
(16,376
)
Prior years
(32,463
)
 
(57,084
)
Total paid
(34,741
)
 
(73,460
)
 
 
 
 
Liability for unpaid claims and claims adjustment at end of period
$
214,711

 
$
190,102

 
 
 
 
Assets held by third parties to cover claim liabilities
(65,558
)
 
(58,522
)
Workers compensation premiums and other liabilities
17,623

 
9,455

Other workers compensation assets
(8,554
)
 
(1,012
)
Total net workers compensation liabilities
$
158,222

 
$
140,023

 
 
 
 
Location on Condensed Consolidated Balance Sheet:
 
 
 
Workers compensation liabilities
 
 
 
Current portion included in worksite employee-related liability
$
69,330

 
$
66,174

Long term portion
130,523

 
105,481

Total workers compensation liabilities
$
199,853

 
$
171,655

 
 
 
 
Workers compensation receivables
 
 
 
Current portion included in worksite employee-related asset
$
(1,828
)
 
$
(2,428
)
Long term portion
(39,803
)
 
(29,204
)
Total workers compensation receivables
$
(41,631
)
 
$
(31,632
)
 
 
 
 
Total net workers compensation liabilities
$
158,222

 
$
140,023