Worksite Employee Related Assets and Liabilities (Tables)

12 Months Ended

Dec. 31, 2016



(In thousands)	December 31, 2016		December 31, 2015
Worksite employee related assets:
Restricted cash, cash equivalents and investments	$	132,115	$	96,736
Payroll funds collected	825,958		859,322
Unbilled revenues (net of advance collections of $8,602 and $11,875 at December 31, 2016 and 2015, respectively)	293,192		213,837
Accounts receivable (net of allowance for doubtful accounts of $292 and $1,158 at December 31, 2016 and 2015, respectively)	4,854		5,060
Prepaid insurance premiums	12,805		8,832
Workers' compensation collateral receivable	2,136		2,428
Other payroll assets	10,411		187,171
Total worksite employee related assets	$	1,281,471	$	1,373,386

Worksite employee related liabilities:
Accrued wages	$	272,966	$	202,396
Client deposits	56,182		57,758
Payroll tax liabilities	692,460		883,608
Unpaid losses and loss adjustment expenses (less than 1 year):
Health benefits loss reserves	129,430		112,658
Workers' compensation loss reserves (net of collateral paid of $9,234 and $11,761 at December 31, 2016 and 2015, respectively)	63,702		57,731
Insurance premiums and other payables	14,223		23,813
Other payroll withholdings	47,032		31,533
Total worksite employee related liabilities	$	1,275,995	$	1,369,497