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Worksite Employee Related Assets and Liabilities - Schedule of Components of the Company's WSE-Related Assets and WSE-Related Liabilities (Details)
$ in Thousands
Mar. 31, 2017
USD ($)
employee
Dec. 31, 2016
USD ($)
employee
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
Advance collection 8,232 8,602
Allowance for doubtful accounts 316 292
Worksite employee-related liabilities:    
Accrued wages 265,515 272,966
Client deposits 67,350 56,182
Payroll tax liabilities 449,005 692,460
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
Collateral paid to insurance carriers, net of workers' compensation loss reserves, current 5,831 9,234
Insurance premiums and other payables 10,812 14,223
Other payroll deductions 45,284 47,032
Total worksite employee-related liabilities $ 1,034,093 $ 1,275,995
Number of employees | employee 2,600 2,600