Worksite Employee-Related Assets and Liabilities

6 Months Ended

Jun. 30, 2015

Other Industries [Abstract]

Worksite Employee-Related Assets and Liabilities

NOTE 2. WORKSITE EMPLOYEE-RELATED ASSETS AND LIABILITIES

The following schedule presents the components of the Company’s WSE-related assets and WSE-related liabilities (in thousands):

	June 30,		December31,
	2015		2014
Worksite employee-related assets:
Restricted cash	$	82,611	$	64,890
Restricted investments		2,318		4,555
Payroll funds collected		435,033		1,336,994
Unbilled revenue, net of advance collections of $80,719    and $113,190 at June 30, 2015 and December 31, 2014,    respectively		289,240		203,599
Accounts receivable, net of allowance for doubtful accounts of    $548 and $388 at June 30, 2015 and December 31, 2014,    respectively		9,848		5,193
Prepaid health plan expenses		6,029		4,932
Refundable workers compensation premiums		6,272		7,975
Prepaid workers compensation expenses		3,304		1,256
Other payroll assets		3,584		5,742
Total worksite employee-related assets	$	838,239	$	1,635,136
Worksite employee-related liabilities:
Unbilled wages accrual	$	347,016	$	292,906
Payroll taxes payable		250,447		1,119,427
Health benefits payable		122,914		104,220
Customer prepayments		41,461		53,770
Workers compensation payable		42,935		36,778
Other payroll deductions		27,758		23,454
Total worksite employee-related liabilities	$	832,531	$	1,630,555