Worksite Employee Related Assets and Liabilities (Tables)

3 Months Ended

Mar. 31, 2017

Other Industries [Abstract]

Schedule of Components of the Company's WSE-Related Assets and WSE-Related Liabilities

(in thousands)	March 31, 2017		December 31, 2016
Worksite employee related assets:
Restricted cash, cash equivalents and investments	$	139,175	$	132,115
Payroll funds collected	580,515		825,958
Unbilled revenue (net of advance collections of $8,232    and $8,602 at March 31, 2017 and December 31, 2016,    respectively)	279,753		293,192
Accounts receivable (net of allowance for doubtful accounts of    $316 and $292 at March 31, 2017 and December 31, 2016,    respectively)	11,478		4,854
Prepaid insurance premiums	14,013		12,805
Workers' compensation collateral receivable	4,106		2,136
Other payroll assets	10,309		10,411
Total worksite employee related assets	$	1,039,349	$	1,281,471
Worksite employee related liabilities:
Accrued wages	$	265,515	$	272,966
Client deposits	67,350		56,182
Payroll tax liabilities	449,005		692,460
Unpaid losses and loss adjustment expenses (less than 1 year):
Health benefits loss reserves	126,960		129,430
Workers' compensation loss reserves (net of collateral paid of $5,831 and $9,234 at March 31, 2017 and December 31, 2016, respectively)	69,167		63,702
Insurance premiums and other payables	10,812		14,223
Other payroll withholdings	45,284		47,032
Total worksite employee related liabilities	$	1,034,093	$	1,275,995