Worksite Employee Related Assets and Liabilities (Tables)

6 Months Ended

Jun. 30, 2017

Other Industries [Abstract]

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

(in thousands)	June 30, 2017		December 31, 2016
Worksite employee related assets:
Restricted cash, cash equivalents and investments	$	155,291	$	132,115
Payroll funds collected	462,902		825,958
Unbilled revenue (net of advance collections of $17,420    and $8,602 at June 30, 2017 and December 31, 2016,    respectively)	247,751		293,192
Accounts receivable (net of allowance for doubtful accounts of    $160 and $292 at June 30, 2017 and December 31, 2016,    respectively)	7,644		4,854
Prepaid insurance premiums	15,253		12,805
Workers' compensation collateral receivable	190		2,136
Other payroll assets	9,565		10,411
Total worksite employee related assets	$	898,596	$	1,281,471
Worksite employee related liabilities:
Accrued wages	$	246,802	$	272,966
Client deposits	35,147		56,182
Payroll tax liabilities	352,184		692,460
Unpaid losses and loss adjustment expenses (less than 1 year):
Health benefits loss reserves	125,241		129,430
Workers' compensation loss reserves (net of collateral paid of $9,124 and $9,234 at June 30, 2017 and December 31, 2016, respectively)	70,812		63,702
Insurance premiums and other payables	17,264		14,223
Other payroll withholdings	45,660		47,032
Total worksite employee related liabilities	$	893,110	$	1,275,995