Insperity (NSP) 10-Q 3 Nov 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2014	Oct. 27, 2014
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'INSPERITY, INC.	'
Entity Central Index Key	'0001000753	'
Current Fiscal Year End Date	'--12-31	'
Entity Well-known Seasoned Issuer	'Yes	'
Entity Voluntary Filers	'No	'
Entity Current Reporting Status	'Yes	'
Entity Filer Category	'Large Accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	25,332,418
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Sep-14	'

CONSOLIDATED_BALANCE_SHEETS_Un

CONSOLIDATED BALANCE SHEETS (Unaudited) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$179,458	$225,755
Restricted cash	57,222	51,928
Marketable securities	45,953	46,340
Accounts receivable, net:	'	'
Trade	3,730	7,453
Unbilled	237,748	199,628
Other	3,336	2,928
Prepaid insurance	30,613	10,638
Other current assets	12,851	12,053
Income taxes receivable	2,740	409
Deferred income taxes	0	8,185
Total current assets	573,651	565,317
Property and equipment:	'	'
Land	5,214	4,115
Buildings and improvements	68,471	67,939
Computer hardware and software	87,631	85,241
Software development costs	40,628	38,522
Furniture and fixtures	36,855	36,479
Aircraft	35,879	35,879
Total property and equipment, gross	274,678	268,175
Accumulated depreciation and amortization	-191,913	-181,760
Total property and equipment, net	82,765	86,415
Other assets:	'	'
Prepaid health insurance	9,000	9,000
Deposits – health insurance	3,700	3,700
Deposits – workers’ compensation	93,686	81,878
Goodwill and other intangible assets, net	14,808	18,434
Other assets	1,748	1,816
Total other assets	122,942	114,828
Total assets	779,358	766,560
Current liabilities:	'	'
Accounts payable	3,255	2,678
Payroll taxes and other payroll deductions payable	105,026	165,604
Accrued worksite employee payroll cost	211,028	173,801
Accrued health insurance costs	26,351	5,103
Accrued workers’ compensation costs	59,393	52,930
Accrued corporate payroll and commissions	26,474	21,611
Other accrued liabilities	23,008	14,960
Total current liabilities	454,535	436,687
Noncurrent liabilities:	'	'
Accrued workers’ compensation costs	73,009	68,905
Deferred income taxes	3,806	7,696
Total noncurrent liabilities	76,815	76,601
Commitments and contingencies	'	'
Stockholders’ equity:	'	'
Common stock	308	308
Additional paid-in capital	136,972	135,653
Treasury stock, at cost	-151,091	-138,688
Accumulated other comprehensive income, net of tax	24	29
Retained earnings	261,795	255,970
Total stockholders’ equity	248,008	253,272
Total liabilities and stockholders’ equity	$779,358	$766,560

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Income Statement [Abstract]	'	'	'	'
Revenues (gross billings of $3.362 billion, $3.236 billion, $10.231 billion and $9.736 billion, less worksite employee payroll cost of $2.802 billion, $2.696 billion, $8.469 billion and $8.037 billion, respectively)	$560,303	$539,869	$1,761,923	$1,698,979
Direct costs:	'	'	'	'
Payroll taxes, benefits and workers’ compensation costs	459,486	442,460	1,459,477	1,395,706
Gross profit	100,817	97,409	302,446	303,273
Operating expenses:	'	'	'	'
Salaries, wages and payroll taxes	49,384	43,797	148,245	137,697
Stock-based compensation	2,701	2,749	8,346	8,351
Commissions	3,790	3,609	10,753	10,349
Advertising	4,885	4,273	18,182	19,243
General and administrative expenses	20,295	20,567	64,143	62,592
Goodwill and Intangible Asset Impairment	0	0	2,485	0
Depreciation and amortization	5,302	5,302	15,827	15,692
Total operating expenses	86,357	80,297	267,981	253,924
Operating income	14,460	17,112	34,465	49,349
Other income (expense):	'	'	'	'
Interest, net	9	26	80	155
Other, net	34	-1	20	-2,668
Income before income tax expense	14,503	17,137	34,565	46,836
Income tax expense	6,118	7,055	14,725	20,093
Net income	8,385	10,082	19,840	26,743
Less distributed and undistributed earnings allocated to participating securities	-243	-289	-576	-769
Net income allocated to common shares	$8,142	$9,793	$19,264	$25,974
Basic net income per share of common stock (in dollars per share)	$0.33	$0.39	$0.78	$1.05
Diluted net income per share of common stock (in dollars per share)	$0.33	$0.39	$0.78	$1.04

CONSOLIDATED_STATEMENTS_OF_OPE1

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) (Parenthetical) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Income Statement [Abstract]	'	'	'	'
Gross billings	$3,362	$3,236	$10,231	$9,736
Worksite employee payroll costs	$2,802	$2,696	$8,469	$8,037

CONSOLIDATED_STATEMENTS_OF_COM

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Statement of Comprehensive Income [Abstract]	'	'	'	'
Net income	$8,385	$10,082	$19,840	$26,743
Other comprehensive income:	'	'	'	'
Unrealized gain (loss) on available-for-sale securities, net of tax	-17	26	-5	7
Comprehensive income	$8,368	$10,108	$19,835	$26,750

CONSOLIDATED_STATEMENT_OF_STOC

CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (Unaudited) (USD $)	Total	Common Stock [Member]	Additional Paid-In Capital [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Income [Member]	Retained Earnings [Member]
In Thousands
Balance at Dec. 31, 2013	$253,272	$308	$135,653	($138,688)	$29	$255,970
Balance (shares) at Dec. 31, 2013	'	30,758	'	'	'	'
Purchase of treasury stock, at cost	-20,769	0	0	-20,769	0	0
Exercise of stock options	277	0	-177	454	0	0
Income tax benefit from stock-based compensation, net	66	0	66	0	0	0
Stock-based compensation expense	8,346	0	1,233	7,113	0	0
Other	996	0	197	799	0	0
Dividends paid	-14,015	0	0	0	0	-14,015
Unrealized loss on marketable securities, net of tax	-5	0	0	0	-5	0
Net income	19,840	0	0	0	0	19,840
Balance at Sep. 30, 2014	$248,008	$308	$136,972	($151,091)	$24	$261,795
Balance (shares) at Sep. 30, 2014	'	30,758	'	'	'	'

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Cash flows from operating activities:	'	'
Net income	$19,840	$26,743
Adjustments to reconcile net income to net cash used in operating activities:	'	'
Depreciation and amortization	15,827	15,692
Goodwill and Intangible Asset Impairment	2,485	0
Cost method investments, other than temporary impairments	'	2,679
Amortization of marketable securities	1,474	1,597
Stock-based compensation	8,346	8,351
Deferred income taxes	4,299	3,150
Changes in operating assets and liabilities:	'	'
Restricted cash	-5,294	-3,168
Accounts receivable	-34,805	-28,576
Prepaid insurance	-19,975	-1,729
Other current assets	-798	-446
Other assets	-11,761	-11,406
Accounts payable	577	-349
Payroll taxes and other payroll deductions payable	-60,578	-76,246
Accrued worksite employee payroll expense	37,227	34,072
Accrued health insurance costs	21,248	-7,118
Accrued workers’ compensation costs	10,567	2,828
Accrued corporate payroll, commissions and other accrued liabilities	12,911	3,850
Income taxes payable/receivable	-2,572	-4,301
Total adjustments	-20,822	-61,120
Net cash used in operating activities	-982	-34,377
Marketable securities:	'	'
Purchases	-36,468	-49,580
Proceeds from dispositions	10,630	8,025
Proceeds from maturities	24,759	9,474
Property and equipment	-11,032	-9,281
Net cash used in investing activities	-12,111	-41,362
Cash flows from financing activities:	'	'
Purchase of treasury stock	-20,769	-17,130
Dividends paid	-14,015	-13,039
Proceeds from the exercise of stock options	277	1,163
Income tax benefit from stock-based compensation	307	1,181
Other	996	862
Net cash used in financing activities	-33,204	-26,963
Net decrease in cash and cash equivalents	-46,297	-102,702
Cash and cash equivalents at beginning of period	225,755	264,544
Cash and cash equivalents at end of period	$179,458	$161,842

Basis_of_Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Basis of Presentation	'
	1	Basis of Presentation
	Insperity, Inc., a Delaware corporation (“Insperity,” “we,” “our,” and “us”), provides an array of human resources (“HR”) and business solutions designed to help improve business performance.  Our most comprehensive HR business offering is provided through our professional employer organization (“PEO”) services, known as Workforce Optimization®, which encompasses a broad range of HR functions, including payroll and employment administration, employee benefits, workers’ compensation, government compliance, performance management, and training and development services.
	In addition to Workforce Optimization, we offer Human Capital Management, Payroll Services, Time and Attendance, Performance Management, Organizational Planning, Recruiting Services, Employment Screening, Financial Services, Expense Management, Retirement Services and Insurance Services (collectively “Strategic Business Units”, formerly known as Adjacent Businesses), many of which are offered via desktop applications and software as a service (“SaaS”) delivery models.  These other products or services are offered separately, in customizable bundles, or along with Workforce Optimization.
	The Consolidated Financial Statements include the accounts of Insperity and its subsidiaries, all of which are wholly owned.  Intercompany accounts and transactions have been eliminated in consolidation.
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes.  Actual results could differ from those estimates.
	The accompanying Consolidated Financial Statements should be read in conjunction with our audited Consolidated Financial Statements as of and for the year ended December 31, 2013. Our Consolidated Balance Sheet at December 31, 2013 has been derived from the audited financial statements at that date, but does not include all of the information or footnotes required by GAAP for complete financial statements.  Our Consolidated Balance Sheet at September 30, 2014 and our Consolidated Statements of Operations and Comprehensive Income for the three and nine month periods ended September 30, 2014 and 2013, our Consolidated Statements of Cash Flows for the nine month periods ended September 30, 2014 and 2013, and our Consolidated Statement of Stockholders’ Equity for the nine month period ended September 30, 2014 , have been prepared by us without audit.  In the opinion of management, all adjustments, consisting only of normal recurring adjustments necessary to present fairly the consolidated financial position, results of operations and cash flows, have been made.
	The results of operations for the interim periods are not necessarily indicative of the operating results for a full year or of future operations.

Accounting_Policies

Accounting Policies	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Accounting Policies	'
	2	Accounting Policies
	Health Insurance Costs
	We provide group health insurance coverage to our worksite employees through a national network of carriers, including UnitedHealthcare (“United”), UnitedHealthcare of California, Kaiser Permanente, Blue Shield of California, HMSA BlueCross BlueShield, Unity Health Plan and Tufts, all of which provide fully insured policies or service contracts.
	The policy with United provides the majority of our health insurance coverage.  As a result of certain contractual terms, we have accounted for this plan since its inception using a partially self-funded insurance accounting model.  Accordingly, we record the costs of the United plan, including an estimate of the incurred claims, taxes and administrative fees (collectively the “Plan Costs”) as benefits expense in our Consolidated Statements of Operations.  The estimated incurred claims are based upon: (i) the level of claims processed during the quarter; (ii) estimated completion rates based upon recent claim development patterns under the plan; and (iii) the number of participants in the plan, including both active and COBRA enrollees.  Each reporting period, changes in the estimated ultimate costs resulting from claim trends, plan design and migration, participant demographics and other factors are incorporated into the Plan Costs.
	Additionally, since the plan’s inception, under the terms of the contract, United establishes cash funding rates 90 days in advance of the beginning of a reporting quarter.  If the Plan Costs for a reporting quarter are greater than the premiums paid and owed to United, a deficit in the plan would be incurred and a liability for the excess costs would be accrued in our Consolidated Balance Sheets.  On the other hand, if the Plan Costs for the reporting quarter are less than the premiums paid and owed to United, a surplus in the plan would be incurred and we would record an asset for the excess premiums in our Consolidated Balance Sheets.  The terms of the arrangement require us to maintain an accumulated cash surplus in the plan of $9.0 million, which is reported as long-term prepaid insurance.  In addition, United requires a deposit equal to approximately one day of claims funding activity, which was $3.5 million as of September 30, 2014, and is reported as a long-term asset.  As of September 30, 2014, Plan Costs were less than the net premiums paid and owed to United by $31.8 million.  As this amount is in excess of the agreed-upon $9.0 million surplus maintenance level, the $22.8 million balance is included in prepaid insurance, a current asset, in our Consolidated Balance Sheets.  The premiums owed to United at September 30, 2014 were $22.7 million, which is included in accrued health insurance costs, a current liability in our Consolidated Balance Sheets. Our benefits costs incurred in the first nine months of 2014 included costs of $2.4 million for changes in estimated run-off related to 2013.
	Workers’ Compensation Costs
	Our workers’ compensation coverage has been provided through an arrangement with the ACE Group of Companies (the “ACE Program”) since 2007.  The ACE Program is fully insured in that ACE has the responsibility to pay all claims incurred regardless of whether we satisfy our responsibilities.  We bear the economic burden for the first $1 million layer of claims per occurrence, as well as a maximum aggregate amount of $5 million per policy year for those claims that exceed $1 million, and the insurance carrier bears responsibility for the claims in excess of such amounts.
	Because we bear the economic burden for claims up to the levels noted above, such claims, which are the primary component of our workers’ compensation costs, are recorded in the period incurred.  Workers’ compensation insurance includes ongoing health care and indemnity coverage whereby claims are paid over numerous years following the date of injury.  Accordingly, the accrual of related incurred costs in each reporting period includes estimates, which take into account the ongoing development of claims and therefore requires a significant level of judgment.
	We employ a third party actuary to estimate our loss development rate, which is primarily based upon the nature of worksite employees’ job responsibilities, the location of worksite employees, the historical frequency and severity of workers’ compensation claims, and an estimate of future cost trends.  Each reporting period, changes in the actuarial assumptions resulting from changes in actual claims experience and other trends are incorporated into our workers’ compensation claims cost estimates.  During the nine months ended September 30, 2014 and 2013, we reduced our workers’ compensation costs by $3.0 million and $8.3 million, respectively, for changes in estimated losses related to prior reporting periods.  Workers’ compensation cost estimates are discounted to present value at a rate based upon the U.S. Treasury rates that correspond with the weighted average estimated claim payout period (the average discount rate utilized in the 2014 and 2013 periods were 1.0% and 0.7%, respectively) and are accreted over the estimated claim payment period and included as a component of direct costs in our Consolidated Statements of Operations.
	The following table presents the activity and balances related to incurred but not paid workers’ compensation claims:
			Nine Months Ended
			September 30,
			2014			2013
			(in thousands)
	Beginning balance, January 1,		$	120,833		$	111,685
	Accrued claims		39,130			30,496
	Present value discount		(1,418		)	(748		)
	Paid claims		(28,314		)	(24,462		)
	Ending balance		$	130,231		$	116,971
	Current portion of accrued claims		$	57,222		$	50,317
	Long-term portion of accrued claims		73,009			66,654
			$	130,231		$	116,971
	The current portion of accrued workers’ compensation costs on our Consolidated Balance Sheets at September 30, 2014 includes $2.2 million of workers’ compensation administrative fees.
	As of September 30, 2014 and 2013, the undiscounted accrued workers’ compensation costs were $140.0 million and $127.5 million, respectively.
	At the beginning of each policy period, the insurance carrier establishes monthly funding requirements comprised of premium costs and funds to be set aside for payment of future claims (“claim funds”).  The level of claim funds is primarily based upon anticipated worksite employee payroll levels and expected workers’ compensation loss rates, as determined by the insurance carrier.  Monies funded into the program for incurred claims expected to be paid within one year are recorded as restricted cash, a short-term asset, while the remainder of claim funds are included in deposits, a long-term asset in our Consolidated Balance Sheets. During the first nine months of 2014 and 2013, we paid the insurance carrier an additional $7.2 million and $5.0 million, respectively, in claim funds for prior policy years, which increased deposits.  As of September 30, 2014, we had restricted cash of $57.2 million and deposits of $93.7 million.
	Our estimate of incurred claim costs expected to be paid within one year is recorded as accrued workers’ compensation costs and included in short-term liabilities, while our estimate of incurred claim costs expected to be paid beyond one year is included in long-term liabilities on our Consolidated Balance Sheets.

Cash_Cash_Equivalents_and_Mark

Cash, Cash Equivalents and Marketable Securities	9 Months Ended
	Sep. 30, 2014
Cash, Cash Equivalents and Marketable Securities [Abstract]	'
Cash, Cash Equivalents and Marketable Securities	'
	3	Cash, Cash Equivalents and Marketable Securities
	The following table summarizes our cash and investments in cash equivalents and marketable securities held by investment managers and overnight investments:
			September 30,			December 31,
			2014			2013
			(in thousands)
	Overnight Holdings
	Money market funds (cash equivalents)		$	123,800		$	192,040
	Investment Holdings
	Money market funds (cash equivalents)		43,427			42,913
	Marketable securities		45,953			46,340
			213,180			281,293
	Cash held in demand accounts		20,778			23,054
	Outstanding checks		(8,547		)	(32,252		)
	Total cash, cash equivalents and marketable securities		$	225,411		$	272,095
	Cash and cash equivalents		$	179,458		$	225,755
	Marketable securities		45,953			46,340
	Total cash, cash equivalents and marketable securities		$	225,411		$	272,095
	Our cash and overnight holdings fluctuate based on the timing of clients’ payroll processing cycles.  Included in the cash balance as of September 30, 2014 and December 31, 2013, are $90.8 million and $143.0 million, respectively, in funds associated with federal and state income tax withholdings, employment taxes and other payroll deductions, as well as $18.3 million and $24.5 million in client prepayments, respectively.
	We account for our financial assets in accordance with Accounting Standard Codification (“ASC”) 820, Fair Value Measurement.  This standard defines fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements.  The fair value measurement disclosures are grouped into three levels based on valuation factors:
	•	Level 1 - quoted prices in active markets using identical assets
	•	Level 2 - significant other observable inputs, such as quoted prices for similar assets or liabilities, quoted prices in markets that are not active, or other observable inputs
	•	Level 3 - significant unobservable inputs
	The following table summarizes the levels of fair value measurements of our financial assets:
			Fair Value Measurements
			(in thousands)
			September 30,			Level 1			Level 2			Level 3
			2014
	Money market funds		$	167,227		$	167,227		$	—		$	—
	Municipal bonds		45,953			—			45,953			—
	Total		$	213,180		$	167,227		$	45,953		$	—
			Fair Value Measurements
			(in thousands)
			December 31,			Level 1			Level 2			Level 3
			2013
	Money market funds		$	234,953		$	234,953		$	—		$	—
	Municipal bonds		46,340			—			46,340			—
	Total		$	281,293		$	234,953		$	46,340		$	—
	The municipal bond securities valued as Level 2 investments are primarily pre-refunded municipal bonds that are secured by escrow funds containing U.S. Government securities. Our valuation techniques used to measure fair value for these securities during the period consisted primarily of third party pricing services that utilized actual market data such as trades of comparable bond issues, broker/dealer quotations for the same or similar investments in active markets and other observable inputs.
	The following is a summary of our available-for-sale marketable securities:
			Amortized			Gross			Gross			Estimated
			Cost			Unrealized			Unrealized			Fair Value
						Gains			Losses
						(in thousands)
	30-Sep-14
	Municipal bonds		$	45,912		$	45		$	(4	)	$	45,953
	31-Dec-13
	Municipal bonds		$	46,290		$	51		$	(1	)	$	46,340
	As of September 30, 2014, the contractual maturities of our marketable securities were as follows:
			Amortized			Estimated
			Cost			Fair Value
			(in thousands)
	Less than one year		$	14,503		$	14,519
	One to five years		31,409			31,434
	Total		$	45,912		$	45,953

Goodwill_and_Other_Intangible_

Goodwill and Other Intangible Assets Goodwill and Other Intangible Assets (Notes)	9 Months Ended
	Sep. 30, 2014
Goodwill and Other Intangible Assets [Abstract]	'
Goodwill and Intangible Assets Disclosure [Text Block]	'
	4	Goodwill and Other Intangible Assets
	During the second quarter of 2014, impairment indicators were identified in our Employment Screening business, which is a discrete reporting unit, due to changes in management, the reporting unit’s financial results and the loss of certain customers. As a result, we performed impairment tests for our Employment Screening business’ long-lived assets and goodwill and concluded that the assets were impaired. The impairments resulted primarily from lower projected revenue growth rates and profitability levels. Accordingly, we recognized intangible asset impairments of $0.7 million and, upon completion of step two of the goodwill impairment test, we recognized a goodwill impairment charge of $1.8 million in the second quarter of 2014. The fair values of the long-lived assets and reporting unit were estimated using discounted cash flow models, which we believe appropriately estimates the fair values of the long-lived assets and reporting unit. The material assumptions used in the models included the weighted average cost of capital and long-term growth rates.  We consider these to be Level 3 fair value measures.
	The following table presents the gross carrying amount and accumulated amortization for each class of intangible assets and the gross carrying amount and accumulated impairment for goodwill:
			31-Dec-13			Nine Months Ended						30-Sep-14
						September 30, 2014
			Balance			Impairment			Amortization Expense			Balance
			(in thousands)
	Gross carrying amount:
	Trademarks		$	1,230		$	(1,010	)	$	—		$	220
	Customer relationships		7,784			(1,392		)	—			6,392
	Aggregate goodwill acquired:
	Goodwill		21,156			—			—			21,156
	Total		$	30,170		$	(2,402	)	$	—		$	27,768
	Accumulated amortization:
	Trademarks		$	(680	)	$	695		$	(67	)	$	(52	)
	Customer relationships		(4,340		)	976			(1,074		)	(4,438		)
	Accumulated impairment:
	Goodwill		(6,716		)	(1,754		)	—			(8,470		)
	Total		$	(11,736	)	$	(83	)	$	(1,141	)	$	(12,960	)
	Net carrying amount:
	Trademarks		$	550		$	(315	)	$	(67	)	$	168
	Customer relationships		3,444			(416		)	(1,074		)	1,954
	Goodwill		14,440			(1,754		)	—			12,686
	Total goodwill and other intangible assets		$	18,434		$	(2,485	)	$	(1,141	)	$	14,808

Other_Assets

Other Assets	9 Months Ended
	Sep. 30, 2014
Other Assets [Abstract]	'
Cost-method Investments, Description [Text Block]	'
	5	Other Assets
	In 2011, we acquired a minority interest in The Receivables Exchange (“TRE”), an online marketplace for the sale of accounts receivable, for $2.8 million. In the second quarter of 2013, TRE issued similar securities at per share amounts substantially below the per share book value of our investment. Accordingly, we valued the investment based on a similar security market transaction, which is a Level 2 valuation technique. This resulted in a non-cash impairment charge of $2.7 million, which is included in other income (expense) in our Consolidated Statements of Operations, during the second quarter of 2013. Due to federal income tax limitations on capital losses, no tax benefit associated with the impairment was recognized.

Revolving_Credit_Facility

Revolving Credit Facility	9 Months Ended
	Sep. 30, 2014
Debt Disclosure [Abstract]	'
Revolving Credit Facility	'
	6	Revolving Credit Facility
	We have a $100 million revolving credit facility (the “Facility”), which may be increased to $150 million based on the terms and subject to the conditions set forth in the agreement relating to the Facility (the “Credit Agreement”). The Facility matures on September 15, 2015.  The Facility contains both affirmative and negative covenants, which we believe are customary for arrangements of this nature.  At September 30, 2014, we were in compliance with all financial covenants under the Credit Agreement and had not drawn on the Facility. As of September 30, 2014, we had an outstanding $0.6 million letter of credit issued under the Facility.

Stockholders_Equity

Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Health Insurance Costs	'
	Health Insurance Costs
	We provide group health insurance coverage to our worksite employees through a national network of carriers, including UnitedHealthcare (“United”), UnitedHealthcare of California, Kaiser Permanente, Blue Shield of California, HMSA BlueCross BlueShield, Unity Health Plan and Tufts, all of which provide fully insured policies or service contracts.
	The policy with United provides the majority of our health insurance coverage.  As a result of certain contractual terms, we have accounted for this plan since its inception using a partially self-funded insurance accounting model.  Accordingly, we record the costs of the United plan, including an estimate of the incurred claims, taxes and administrative fees (collectively the “Plan Costs”) as benefits expense in our Consolidated Statements of Operations.  The estimated incurred claims are based upon: (i) the level of claims processed during the quarter; (ii) estimated completion rates based upon recent claim development patterns under the plan; and (iii) the number of participants in the plan, including both active and COBRA enrollees.  Each reporting period, changes in the estimated ultimate costs resulting from claim trends, plan design and migration, participant demographics and other factors are incorporated into the Plan Costs.
	Additionally, since the plan’s inception, under the terms of the contract, United establishes cash funding rates 90 days in advance of the beginning of a reporting quarter.  If the Plan Costs for a reporting quarter are greater than the premiums paid and owed to United, a deficit in the plan would be incurred and a liability for the excess costs would be accrued in our Consolidated Balance Sheets.  On the other hand, if the Plan Costs for the reporting quarter are less than the premiums paid and owed to United, a surplus in the plan would be incurred and we would record an asset for the excess premiums in our Consolidated Balance Sheets.  The terms of the arrangement require us to maintain an accumulated cash surplus in the plan of $9.0 million, which is reported as long-term prepaid insurance.  In addition, United requires a deposit equal to approximately one day of claims funding activity, which was $3.5 million as of September 30, 2014, and is reported as a long-term asset.  As of September 30, 2014, Plan Costs were less than the net premiums paid and owed to United by $31.8 million.  As this amount is in excess of the agreed-upon $9.0 million surplus maintenance level, the $22.8 million balance is included in prepaid insurance, a current asset, in our Consolidated Balance Sheets.  The premiums owed to United at September 30, 2014 were $22.7 million, which is included in accrued health insurance costs, a current liability in our Consolidated Balance Sheets. Our benefits costs incurred in the first nine months of 2014 included costs of $2.4 million for changes in estimated run-off related to 2013.
Workers' Compensation Costs	'
	Workers’ Compensation Costs
	Our workers’ compensation coverage has been provided through an arrangement with the ACE Group of Companies (the “ACE Program”) since 2007.  The ACE Program is fully insured in that ACE has the responsibility to pay all claims incurred regardless of whether we satisfy our responsibilities.  We bear the economic burden for the first $1 million layer of claims per occurrence, as well as a maximum aggregate amount of $5 million per policy year for those claims that exceed $1 million, and the insurance carrier bears responsibility for the claims in excess of such amounts.
	Because we bear the economic burden for claims up to the levels noted above, such claims, which are the primary component of our workers’ compensation costs, are recorded in the period incurred.  Workers’ compensation insurance includes ongoing health care and indemnity coverage whereby claims are paid over numerous years following the date of injury.  Accordingly, the accrual of related incurred costs in each reporting period includes estimates, which take into account the ongoing development of claims and therefore requires a significant level of judgment.
	We employ a third party actuary to estimate our loss development rate, which is primarily based upon the nature of worksite employees’ job responsibilities, the location of worksite employees, the historical frequency and severity of workers’ compensation claims, and an estimate of future cost trends.  Each reporting period, changes in the actuarial assumptions resulting from changes in actual claims experience and other trends are incorporated into our workers’ compensation claims cost estimates.  During the nine months ended September 30, 2014 and 2013, we reduced our workers’ compensation costs by $3.0 million and $8.3 million, respectively, for changes in estimated losses related to prior reporting periods.  Workers’ compensation cost estimates are discounted to present value at a rate based upon the U.S. Treasury rates that correspond with the weighted average estimated claim payout period (the average discount rate utilized in the 2014 and 2013 periods were 1.0% and 0.7%, respectively) and are accreted over the estimated claim payment period and included as a component of direct costs in our Consolidated Statements of Operations.
	The following table presents the activity and balances related to incurred but not paid workers’ compensation claims:
		Nine Months Ended
		September 30,
		2014			2013
		(in thousands)
	Beginning balance, January 1,	$	120,833		$	111,685
	Accrued claims	39,130			30,496
	Present value discount	(1,418		)	(748		)
	Paid claims	(28,314		)	(24,462		)
	Ending balance	$	130,231		$	116,971
	Current portion of accrued claims	$	57,222		$	50,317
	Long-term portion of accrued claims	73,009			66,654
		$	130,231		$	116,971
	The current portion of accrued workers’ compensation costs on our Consolidated Balance Sheets at September 30, 2014 includes $2.2 million of workers’ compensation administrative fees.
	As of September 30, 2014 and 2013, the undiscounted accrued workers’ compensation costs were $140.0 million and $127.5 million, respectively.
	At the beginning of each policy period, the insurance carrier establishes monthly funding requirements comprised of premium costs and funds to be set aside for payment of future claims (“claim funds”).  The level of claim funds is primarily based upon anticipated worksite employee payroll levels and expected workers’ compensation loss rates, as determined by the insurance carrier.  Monies funded into the program for incurred claims expected to be paid within one year are recorded as restricted cash, a short-term asset, while the remainder of claim funds are included in deposits, a long-term asset in our Consolidated Balance Sheets. During the first nine months of 2014 and 2013, we paid the insurance carrier an additional $7.2 million and $5.0 million, respectively, in claim funds for prior policy years, which increased deposits.  As of September 30, 2014, we had restricted cash of $57.2 million and deposits of $93.7 million.
	Our estimate of incurred claim costs expected to be paid within one year is recorded as accrued workers’ compensation costs and included in short-term liabilities, while our estimate of incurred claim costs expected to be paid beyond one year is included in long-term liabilities on our Consolidated Balance Sheets.

Net_Income_Per_Share

Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Health Insurance Costs	'
	Health Insurance Costs
	We provide group health insurance coverage to our worksite employees through a national network of carriers, including UnitedHealthcare (“United”), UnitedHealthcare of California, Kaiser Permanente, Blue Shield of California, HMSA BlueCross BlueShield, Unity Health Plan and Tufts, all of which provide fully insured policies or service contracts.
	The policy with United provides the majority of our health insurance coverage.  As a result of certain contractual terms, we have accounted for this plan since its inception using a partially self-funded insurance accounting model.  Accordingly, we record the costs of the United plan, including an estimate of the incurred claims, taxes and administrative fees (collectively the “Plan Costs”) as benefits expense in our Consolidated Statements of Operations.  The estimated incurred claims are based upon: (i) the level of claims processed during the quarter; (ii) estimated completion rates based upon recent claim development patterns under the plan; and (iii) the number of participants in the plan, including both active and COBRA enrollees.  Each reporting period, changes in the estimated ultimate costs resulting from claim trends, plan design and migration, participant demographics and other factors are incorporated into the Plan Costs.
	Additionally, since the plan’s inception, under the terms of the contract, United establishes cash funding rates 90 days in advance of the beginning of a reporting quarter.  If the Plan Costs for a reporting quarter are greater than the premiums paid and owed to United, a deficit in the plan would be incurred and a liability for the excess costs would be accrued in our Consolidated Balance Sheets.  On the other hand, if the Plan Costs for the reporting quarter are less than the premiums paid and owed to United, a surplus in the plan would be incurred and we would record an asset for the excess premiums in our Consolidated Balance Sheets.  The terms of the arrangement require us to maintain an accumulated cash surplus in the plan of $9.0 million, which is reported as long-term prepaid insurance.  In addition, United requires a deposit equal to approximately one day of claims funding activity, which was $3.5 million as of September 30, 2014, and is reported as a long-term asset.  As of September 30, 2014, Plan Costs were less than the net premiums paid and owed to United by $31.8 million.  As this amount is in excess of the agreed-upon $9.0 million surplus maintenance level, the $22.8 million balance is included in prepaid insurance, a current asset, in our Consolidated Balance Sheets.  The premiums owed to United at September 30, 2014 were $22.7 million, which is included in accrued health insurance costs, a current liability in our Consolidated Balance Sheets. Our benefits costs incurred in the first nine months of 2014 included costs of $2.4 million for changes in estimated run-off related to 2013.
Workers' Compensation Costs	'
	Workers’ Compensation Costs
	Our workers’ compensation coverage has been provided through an arrangement with the ACE Group of Companies (the “ACE Program”) since 2007.  The ACE Program is fully insured in that ACE has the responsibility to pay all claims incurred regardless of whether we satisfy our responsibilities.  We bear the economic burden for the first $1 million layer of claims per occurrence, as well as a maximum aggregate amount of $5 million per policy year for those claims that exceed $1 million, and the insurance carrier bears responsibility for the claims in excess of such amounts.
	Because we bear the economic burden for claims up to the levels noted above, such claims, which are the primary component of our workers’ compensation costs, are recorded in the period incurred.  Workers’ compensation insurance includes ongoing health care and indemnity coverage whereby claims are paid over numerous years following the date of injury.  Accordingly, the accrual of related incurred costs in each reporting period includes estimates, which take into account the ongoing development of claims and therefore requires a significant level of judgment.
	We employ a third party actuary to estimate our loss development rate, which is primarily based upon the nature of worksite employees’ job responsibilities, the location of worksite employees, the historical frequency and severity of workers’ compensation claims, and an estimate of future cost trends.  Each reporting period, changes in the actuarial assumptions resulting from changes in actual claims experience and other trends are incorporated into our workers’ compensation claims cost estimates.  During the nine months ended September 30, 2014 and 2013, we reduced our workers’ compensation costs by $3.0 million and $8.3 million, respectively, for changes in estimated losses related to prior reporting periods.  Workers’ compensation cost estimates are discounted to present value at a rate based upon the U.S. Treasury rates that correspond with the weighted average estimated claim payout period (the average discount rate utilized in the 2014 and 2013 periods were 1.0% and 0.7%, respectively) and are accreted over the estimated claim payment period and included as a component of direct costs in our Consolidated Statements of Operations.
	The following table presents the activity and balances related to incurred but not paid workers’ compensation claims:
		Nine Months Ended
		September 30,
		2014			2013
		(in thousands)
	Beginning balance, January 1,	$	120,833		$	111,685
	Accrued claims	39,130			30,496
	Present value discount	(1,418		)	(748		)
	Paid claims	(28,314		)	(24,462		)
	Ending balance	$	130,231		$	116,971
	Current portion of accrued claims	$	57,222		$	50,317
	Long-term portion of accrued claims	73,009			66,654
		$	130,231		$	116,971
	The current portion of accrued workers’ compensation costs on our Consolidated Balance Sheets at September 30, 2014 includes $2.2 million of workers’ compensation administrative fees.
	As of September 30, 2014 and 2013, the undiscounted accrued workers’ compensation costs were $140.0 million and $127.5 million, respectively.
	At the beginning of each policy period, the insurance carrier establishes monthly funding requirements comprised of premium costs and funds to be set aside for payment of future claims (“claim funds”).  The level of claim funds is primarily based upon anticipated worksite employee payroll levels and expected workers’ compensation loss rates, as determined by the insurance carrier.  Monies funded into the program for incurred claims expected to be paid within one year are recorded as restricted cash, a short-term asset, while the remainder of claim funds are included in deposits, a long-term asset in our Consolidated Balance Sheets. During the first nine months of 2014 and 2013, we paid the insurance carrier an additional $7.2 million and $5.0 million, respectively, in claim funds for prior policy years, which increased deposits.  As of September 30, 2014, we had restricted cash of $57.2 million and deposits of $93.7 million.
	Our estimate of incurred claim costs expected to be paid within one year is recorded as accrued workers’ compensation costs and included in short-term liabilities, while our estimate of incurred claim costs expected to be paid beyond one year is included in long-term liabilities on our Consolidated Balance Sheets.

Commitments_and_Contingencies

Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Health Insurance Costs	'
	Health Insurance Costs
	We provide group health insurance coverage to our worksite employees through a national network of carriers, including UnitedHealthcare (“United”), UnitedHealthcare of California, Kaiser Permanente, Blue Shield of California, HMSA BlueCross BlueShield, Unity Health Plan and Tufts, all of which provide fully insured policies or service contracts.
	The policy with United provides the majority of our health insurance coverage.  As a result of certain contractual terms, we have accounted for this plan since its inception using a partially self-funded insurance accounting model.  Accordingly, we record the costs of the United plan, including an estimate of the incurred claims, taxes and administrative fees (collectively the “Plan Costs”) as benefits expense in our Consolidated Statements of Operations.  The estimated incurred claims are based upon: (i) the level of claims processed during the quarter; (ii) estimated completion rates based upon recent claim development patterns under the plan; and (iii) the number of participants in the plan, including both active and COBRA enrollees.  Each reporting period, changes in the estimated ultimate costs resulting from claim trends, plan design and migration, participant demographics and other factors are incorporated into the Plan Costs.
	Additionally, since the plan’s inception, under the terms of the contract, United establishes cash funding rates 90 days in advance of the beginning of a reporting quarter.  If the Plan Costs for a reporting quarter are greater than the premiums paid and owed to United, a deficit in the plan would be incurred and a liability for the excess costs would be accrued in our Consolidated Balance Sheets.  On the other hand, if the Plan Costs for the reporting quarter are less than the premiums paid and owed to United, a surplus in the plan would be incurred and we would record an asset for the excess premiums in our Consolidated Balance Sheets.  The terms of the arrangement require us to maintain an accumulated cash surplus in the plan of $9.0 million, which is reported as long-term prepaid insurance.  In addition, United requires a deposit equal to approximately one day of claims funding activity, which was $3.5 million as of September 30, 2014, and is reported as a long-term asset.  As of September 30, 2014, Plan Costs were less than the net premiums paid and owed to United by $31.8 million.  As this amount is in excess of the agreed-upon $9.0 million surplus maintenance level, the $22.8 million balance is included in prepaid insurance, a current asset, in our Consolidated Balance Sheets.  The premiums owed to United at September 30, 2014 were $22.7 million, which is included in accrued health insurance costs, a current liability in our Consolidated Balance Sheets. Our benefits costs incurred in the first nine months of 2014 included costs of $2.4 million for changes in estimated run-off related to 2013.
Workers' Compensation Costs	'
	Workers’ Compensation Costs
	Our workers’ compensation coverage has been provided through an arrangement with the ACE Group of Companies (the “ACE Program”) since 2007.  The ACE Program is fully insured in that ACE has the responsibility to pay all claims incurred regardless of whether we satisfy our responsibilities.  We bear the economic burden for the first $1 million layer of claims per occurrence, as well as a maximum aggregate amount of $5 million per policy year for those claims that exceed $1 million, and the insurance carrier bears responsibility for the claims in excess of such amounts.
	Because we bear the economic burden for claims up to the levels noted above, such claims, which are the primary component of our workers’ compensation costs, are recorded in the period incurred.  Workers’ compensation insurance includes ongoing health care and indemnity coverage whereby claims are paid over numerous years following the date of injury.  Accordingly, the accrual of related incurred costs in each reporting period includes estimates, which take into account the ongoing development of claims and therefore requires a significant level of judgment.
	We employ a third party actuary to estimate our loss development rate, which is primarily based upon the nature of worksite employees’ job responsibilities, the location of worksite employees, the historical frequency and severity of workers’ compensation claims, and an estimate of future cost trends.  Each reporting period, changes in the actuarial assumptions resulting from changes in actual claims experience and other trends are incorporated into our workers’ compensation claims cost estimates.  During the nine months ended September 30, 2014 and 2013, we reduced our workers’ compensation costs by $3.0 million and $8.3 million, respectively, for changes in estimated losses related to prior reporting periods.  Workers’ compensation cost estimates are discounted to present value at a rate based upon the U.S. Treasury rates that correspond with the weighted average estimated claim payout period (the average discount rate utilized in the 2014 and 2013 periods were 1.0% and 0.7%, respectively) and are accreted over the estimated claim payment period and included as a component of direct costs in our Consolidated Statements of Operations.
	The following table presents the activity and balances related to incurred but not paid workers’ compensation claims:
		Nine Months Ended
		September 30,
		2014			2013
		(in thousands)
	Beginning balance, January 1,	$	120,833		$	111,685
	Accrued claims	39,130			30,496
	Present value discount	(1,418		)	(748		)
	Paid claims	(28,314		)	(24,462		)
	Ending balance	$	130,231		$	116,971
	Current portion of accrued claims	$	57,222		$	50,317
	Long-term portion of accrued claims	73,009			66,654
		$	130,231		$	116,971
	The current portion of accrued workers’ compensation costs on our Consolidated Balance Sheets at September 30, 2014 includes $2.2 million of workers’ compensation administrative fees.
	As of September 30, 2014 and 2013, the undiscounted accrued workers’ compensation costs were $140.0 million and $127.5 million, respectively.
	At the beginning of each policy period, the insurance carrier establishes monthly funding requirements comprised of premium costs and funds to be set aside for payment of future claims (“claim funds”).  The level of claim funds is primarily based upon anticipated worksite employee payroll levels and expected workers’ compensation loss rates, as determined by the insurance carrier.  Monies funded into the program for incurred claims expected to be paid within one year are recorded as restricted cash, a short-term asset, while the remainder of claim funds are included in deposits, a long-term asset in our Consolidated Balance Sheets. During the first nine months of 2014 and 2013, we paid the insurance carrier an additional $7.2 million and $5.0 million, respectively, in claim funds for prior policy years, which increased deposits.  As of September 30, 2014, we had restricted cash of $57.2 million and deposits of $93.7 million.
	Our estimate of incurred claim costs expected to be paid within one year is recorded as accrued workers’ compensation costs and included in short-term liabilities, while our estimate of incurred claim costs expected to be paid beyond one year is included in long-term liabilities on our Consolidated Balance Sheets.

Accounting_Policies_Policies

Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Health Insurance Costs	'
	Health Insurance Costs
	We provide group health insurance coverage to our worksite employees through a national network of carriers, including UnitedHealthcare (“United”), UnitedHealthcare of California, Kaiser Permanente, Blue Shield of California, HMSA BlueCross BlueShield, Unity Health Plan and Tufts, all of which provide fully insured policies or service contracts.
	The policy with United provides the majority of our health insurance coverage.  As a result of certain contractual terms, we have accounted for this plan since its inception using a partially self-funded insurance accounting model.  Accordingly, we record the costs of the United plan, including an estimate of the incurred claims, taxes and administrative fees (collectively the “Plan Costs”) as benefits expense in our Consolidated Statements of Operations.  The estimated incurred claims are based upon: (i) the level of claims processed during the quarter; (ii) estimated completion rates based upon recent claim development patterns under the plan; and (iii) the number of participants in the plan, including both active and COBRA enrollees.  Each reporting period, changes in the estimated ultimate costs resulting from claim trends, plan design and migration, participant demographics and other factors are incorporated into the Plan Costs.
	Additionally, since the plan’s inception, under the terms of the contract, United establishes cash funding rates 90 days in advance of the beginning of a reporting quarter.  If the Plan Costs for a reporting quarter are greater than the premiums paid and owed to United, a deficit in the plan would be incurred and a liability for the excess costs would be accrued in our Consolidated Balance Sheets.  On the other hand, if the Plan Costs for the reporting quarter are less than the premiums paid and owed to United, a surplus in the plan would be incurred and we would record an asset for the excess premiums in our Consolidated Balance Sheets.  The terms of the arrangement require us to maintain an accumulated cash surplus in the plan of $9.0 million, which is reported as long-term prepaid insurance.  In addition, United requires a deposit equal to approximately one day of claims funding activity, which was $3.5 million as of September 30, 2014, and is reported as a long-term asset.  As of September 30, 2014, Plan Costs were less than the net premiums paid and owed to United by $31.8 million.  As this amount is in excess of the agreed-upon $9.0 million surplus maintenance level, the $22.8 million balance is included in prepaid insurance, a current asset, in our Consolidated Balance Sheets.  The premiums owed to United at September 30, 2014 were $22.7 million, which is included in accrued health insurance costs, a current liability in our Consolidated Balance Sheets. Our benefits costs incurred in the first nine months of 2014 included costs of $2.4 million for changes in estimated run-off related to 2013.
Workers' Compensation Costs	'
	Workers’ Compensation Costs
	Our workers’ compensation coverage has been provided through an arrangement with the ACE Group of Companies (the “ACE Program”) since 2007.  The ACE Program is fully insured in that ACE has the responsibility to pay all claims incurred regardless of whether we satisfy our responsibilities.  We bear the economic burden for the first $1 million layer of claims per occurrence, as well as a maximum aggregate amount of $5 million per policy year for those claims that exceed $1 million, and the insurance carrier bears responsibility for the claims in excess of such amounts.
	Because we bear the economic burden for claims up to the levels noted above, such claims, which are the primary component of our workers’ compensation costs, are recorded in the period incurred.  Workers’ compensation insurance includes ongoing health care and indemnity coverage whereby claims are paid over numerous years following the date of injury.  Accordingly, the accrual of related incurred costs in each reporting period includes estimates, which take into account the ongoing development of claims and therefore requires a significant level of judgment.
	We employ a third party actuary to estimate our loss development rate, which is primarily based upon the nature of worksite employees’ job responsibilities, the location of worksite employees, the historical frequency and severity of workers’ compensation claims, and an estimate of future cost trends.  Each reporting period, changes in the actuarial assumptions resulting from changes in actual claims experience and other trends are incorporated into our workers’ compensation claims cost estimates.  During the nine months ended September 30, 2014 and 2013, we reduced our workers’ compensation costs by $3.0 million and $8.3 million, respectively, for changes in estimated losses related to prior reporting periods.  Workers’ compensation cost estimates are discounted to present value at a rate based upon the U.S. Treasury rates that correspond with the weighted average estimated claim payout period (the average discount rate utilized in the 2014 and 2013 periods were 1.0% and 0.7%, respectively) and are accreted over the estimated claim payment period and included as a component of direct costs in our Consolidated Statements of Operations.
	The following table presents the activity and balances related to incurred but not paid workers’ compensation claims:
		Nine Months Ended
		September 30,
		2014			2013
		(in thousands)
	Beginning balance, January 1,	$	120,833		$	111,685
	Accrued claims	39,130			30,496
	Present value discount	(1,418		)	(748		)
	Paid claims	(28,314		)	(24,462		)
	Ending balance	$	130,231		$	116,971
	Current portion of accrued claims	$	57,222		$	50,317
	Long-term portion of accrued claims	73,009			66,654
		$	130,231		$	116,971
	The current portion of accrued workers’ compensation costs on our Consolidated Balance Sheets at September 30, 2014 includes $2.2 million of workers’ compensation administrative fees.
	As of September 30, 2014 and 2013, the undiscounted accrued workers’ compensation costs were $140.0 million and $127.5 million, respectively.
	At the beginning of each policy period, the insurance carrier establishes monthly funding requirements comprised of premium costs and funds to be set aside for payment of future claims (“claim funds”).  The level of claim funds is primarily based upon anticipated worksite employee payroll levels and expected workers’ compensation loss rates, as determined by the insurance carrier.  Monies funded into the program for incurred claims expected to be paid within one year are recorded as restricted cash, a short-term asset, while the remainder of claim funds are included in deposits, a long-term asset in our Consolidated Balance Sheets. During the first nine months of 2014 and 2013, we paid the insurance carrier an additional $7.2 million and $5.0 million, respectively, in claim funds for prior policy years, which increased deposits.  As of September 30, 2014, we had restricted cash of $57.2 million and deposits of $93.7 million.
	Our estimate of incurred claim costs expected to be paid within one year is recorded as accrued workers’ compensation costs and included in short-term liabilities, while our estimate of incurred claim costs expected to be paid beyond one year is included in long-term liabilities on our Consolidated Balance Sheets.

Accounting_Policies_Tables

Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Activity and balances related to incurred but not paid workers' compensation claims	'
	The following table presents the activity and balances related to incurred but not paid workers’ compensation claims:
		Nine Months Ended
		September 30,
		2014			2013
		(in thousands)
	Beginning balance, January 1,	$	120,833		$	111,685
	Accrued claims	39,130			30,496
	Present value discount	(1,418		)	(748		)
	Paid claims	(28,314		)	(24,462		)
	Ending balance	$	130,231		$	116,971
	Current portion of accrued claims	$	57,222		$	50,317
	Long-term portion of accrued claims	73,009			66,654
		$	130,231		$	116,971

Cash_Cash_Equivalents_and_Mark1

Cash, Cash Equivalents and Marketable Securities (Tables)	9 Months Ended
	Sep. 30, 2014
Cash, Cash Equivalents and Marketable Securities [Abstract]	'
Summary of investments in cash, cash equivalents and marketable securities	'
	The following table summarizes our cash and investments in cash equivalents and marketable securities held by investment managers and overnight investments:
		September 30,			December 31,
		2014			2013
		(in thousands)
	Overnight Holdings
	Money market funds (cash equivalents)	$	123,800		$	192,040
	Investment Holdings
	Money market funds (cash equivalents)	43,427			42,913
	Marketable securities	45,953			46,340
		213,180			281,293
	Cash held in demand accounts	20,778			23,054
	Outstanding checks	(8,547		)	(32,252		)
	Total cash, cash equivalents and marketable securities	$	225,411		$	272,095
	Cash and cash equivalents	$	179,458		$	225,755
	Marketable securities	45,953			46,340
	Total cash, cash equivalents and marketable securities	$	225,411		$	272,095
Summary of fair value measurements of financial assets	'
	The following table summarizes the levels of fair value measurements of our financial assets:
		Fair Value Measurements
		(in thousands)
		September 30,			Level 1			Level 2			Level 3
		2014
	Money market funds	$	167,227		$	167,227		$	—		$	—
	Municipal bonds	45,953			—			45,953			—
	Total	$	213,180		$	167,227		$	45,953		$	—
		Fair Value Measurements
		(in thousands)
		December 31,			Level 1			Level 2			Level 3
		2013
	Money market funds	$	234,953		$	234,953		$	—		$	—
	Municipal bonds	46,340			—			46,340			—
	Total	$	281,293		$	234,953		$	46,340		$	—
Summary of available-for-sale securities	'
	The following is a summary of our available-for-sale marketable securities:
		Amortized			Gross			Gross			Estimated
		Cost			Unrealized			Unrealized			Fair Value
					Gains			Losses
					(in thousands)
	30-Sep-14
	Municipal bonds	$	45,912		$	45		$	(4	)	$	45,953
	31-Dec-13
	Municipal bonds	$	46,290		$	51		$	(1	)	$	46,340
Contractual maturities of marketable securities	'
	As of September 30, 2014, the contractual maturities of our marketable securities were as follows:
		Amortized			Estimated
		Cost			Fair Value
		(in thousands)
	Less than one year	$	14,503		$	14,519
	One to five years	31,409			31,434
	Total	$	45,912		$	45,953

Goodwill_and_Other_Intangible_1

Goodwill and Other Intangible Assets Goodwill and Other Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2014
Goodwill and Other Intangible Assets [Abstract]	'
Schedule of Intangible Assets and Goodwill [Table Text Block]	'
	The following table presents the gross carrying amount and accumulated amortization for each class of intangible assets and the gross carrying amount and accumulated impairment for goodwill:
		31-Dec-13			Nine Months Ended						30-Sep-14
					September 30, 2014
		Balance			Impairment			Amortization Expense			Balance
		(in thousands)
	Gross carrying amount:
	Trademarks	$	1,230		$	(1,010	)	$	—		$	220
	Customer relationships	7,784			(1,392		)	—			6,392
	Aggregate goodwill acquired:
	Goodwill	21,156			—			—			21,156
	Total	$	30,170		$	(2,402	)	$	—		$	27,768
	Accumulated amortization:
	Trademarks	$	(680	)	$	695		$	(67	)	$	(52	)
	Customer relationships	(4,340		)	976			(1,074		)	(4,438		)
	Accumulated impairment:
	Goodwill	(6,716		)	(1,754		)	—			(8,470		)
	Total	$	(11,736	)	$	(83	)	$	(1,141	)	$	(12,960	)
	Net carrying amount:
	Trademarks	$	550		$	(315	)	$	(67	)	$	168
	Customer relationships	3,444			(416		)	(1,074		)	1,954
	Goodwill	14,440			(1,754		)	—			12,686
	Total goodwill and other intangible assets	$	18,434		$	(2,485	)	$	(1,141	)	$	14,808

Stockholders_Equity_Stockholde

Stockholders' Equity Stockholders' Equity (Tables)	9 Months Ended
	Sep. 30, 2014
Stockholders' Equity Attributable to Parent [Abstract]	'
Quarterly dividends declared [Table Text Block]	'
	The Board declared quarterly dividends as follows:
		2014		2013
		(amounts per share)
	First quarter	$	0.17	$	0.17
	Second quarter	0.19		0.17
	Third quarter	0.19		0.17

Net_Income_per_Share_Tables

Net Income per Share (Tables)	9 Months Ended
	Sep. 30, 2014
Earnings Per Share [Abstract]	'
Summary of the net income allocated to common shares and the basic and diluted shares used in the net income per share computations	'
	The following table summarizes the net income allocated to common shares and the basic and diluted shares used in the net income per share computations:
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
		2014			2013			2014			2013
		(in thousands)
	Net income	$	8,385		$	10,082		$	19,840		$	26,743
	Less distributed and undistributed earnings allocated to participating securities	(243		)	(289		)	(576		)	(769		)
	Net income allocated to common shares	$	8,142		$	9,793		$	19,264		$	25,974
	Weighted average common shares outstanding	24,650			24,849			24,747			24,855
	Incremental shares from assumed conversions of common stock options	2			18			5			24
	Adjusted weighted average common shares outstanding	24,652			24,867			24,752			24,879
	Potentially dilutive securities not included in weighted average share calculation due to anti-dilutive effect	16			—			5			10

Accounting_Policies_Details

Accounting Policies (Details) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013	Oct. 01, 2010
Health Insurance Costs [Abstract]	'	'	'	'
Number of days in advance of the beginning of a reporting quarter United establishes cash funding rates	'90 days	'	'	'
Required accumulated cash surplus	$9,000,000	'	$9,000,000	'
Required deposit equal to approximately one day of claims funding activity	3,500,000	'	'	'
Amount which plan costs were less than the net premiums paid and owed	31,800,000	'	'	'
Prepaid health insurance, current	22,800,000	'	'	'
Premiums owed to United	22,700,000	'	'	'
Changes in estimated run-off included in benefits costs	2,400,000	'	'	'
Workers' Compensation Costs [Abstract]	'	'	'	'
Company's maximum economic burden for the first layer of claims per occurrence	'	'	'	1,000,000
Company's maximum aggregate economic burden for claims in excess of 1 million per policy year	'	'	'	5,000,000
Reduction in accrued workers' compensation costs for changes in estimated losses	3,000,000	8,300,000	'	'
U.S. Treasury rates that correspond with the weighted average estimated claim payout period (in hundredths)	1.00%	0.70%	'	'
Incurred but not paid workers compensation liabilities [Abstract]	'	'	'	'
Beginning balance, January 1,	120,833,000	111,685,000	'	'
Accrued claims	39,130,000	30,496,000	'	'
Present value discount	-1,418,000	-748,000	'	'
Paid claims	-28,314,000	-24,462,000	'	'
Ending balance	130,231,000	116,971,000	'	'
Current portion of accrued claims	57,222,000	50,317,000	'	'
Long-term portion of accrued claims	73,009,000	66,654,000	68,905,000	'
Ending balance	130,231,000	116,971,000	'	'
Workers compensation administrative fees accrued	2,200,000	'	'	'
Undiscounted accrued workers' compensation costs	140,000,000	127,500,000	'	'
Time period incurred claims expected to be paid recorded as restricted cash	'1 year	'	'	'
Time period incurred claims expected to be paid, included in deposits, a long-term asset	'Greater than 1 year	'	'	'
Additional claim funds paid related to ACE Program	7,200,000	5,000,000	'	'
Return of excess claim funds related to ACE Program	0	'	'	'
Restricted cash - worker's compensation	57,222,000	'	51,928,000	'
Deposits workers compensation	$93,686,000	'	$81,878,000	'
Time period estimate of incurred claim costs to be paid included in short-term liabilities	'1 year	'	'	'
Time period incurred claims expected to be paid, included in long-term liabilities	'Greater than 1 year	'	'	'

Cash_Cash_Equivalents_and_Mark2

Cash, Cash Equivalents and Marketable Securities (Details) (USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2013	Dec. 31, 2012
Overnight Holdings	'	'	'	'
Money market funds (cash equivalents)	$123,800,000	$192,040,000	'	'
Investment Holdings	'	'	'	'
Money market funds (cash equivalents)	43,427,000	42,913,000	'	'
Marketable securities	45,953,000	46,340,000	'	'
Total cash equivalents and marketable securities	213,180,000	281,293,000	'	'
Cash held in demand accounts	20,778,000	23,054,000	'	'
Outstanding checks	-8,547,000	-32,252,000	'	'
Total cash, cash equivalents and marketable securities	225,411,000	272,095,000	'	'
Cash and cash equivalents	179,458,000	225,755,000	161,842,000	264,544,000
Marketable securities	45,953,000	46,340,000	'	'
Withholding associated with federal and state income taxes, employment taxes and other payroll deductions included in cash balance	90,800,000	143,000,000	'	'
Client prepayments included in cash balance	18,300,000	24,500,000	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'
Municipal bonds	45,953,000	46,340,000	'	'
Available-for-sale marketable securities [Abstract]	'	'	'	'
Amortized Cost	45,912,000	46,290,000	'	'
Gross Unrealized Gains	45,000	51,000	'	'
Gross Unrealized Losses	-4,000	-1,000	'	'
Municipal bonds	45,953,000	46,340,000	'	'
Contractual maturities amortized cost [Abstract]	'	'	'	'
Less than one year	14,503,000	'	'	'
One to five years	31,409,000	'	'	'
Amortized Cost	45,912,000	'	'	'
Contractual maturities estimated fair value [Abstract]	'	'	'	'
Less than one year	14,519,000	'	'	'
One to five years	31,434,000	'	'	'
Municipal bonds	45,953,000	46,340,000	'	'
Level 1 [Member]	'	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'
Money market funds	167,227,000	234,953,000	'	'
Municipal bonds	0	0	'	'
Total	167,227,000	234,953,000	'	'
Available-for-sale marketable securities [Abstract]	'	'	'	'
Municipal bonds	0	0	'	'
Contractual maturities estimated fair value [Abstract]	'	'	'	'
Municipal bonds	0	0	'	'
Level 2 [Member]	'	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'
Money market funds	0	0	'	'
Municipal bonds	45,953,000	46,340,000	'	'
Total	45,953,000	46,340,000	'	'
Available-for-sale marketable securities [Abstract]	'	'	'	'
Municipal bonds	45,953,000	46,340,000	'	'
Contractual maturities estimated fair value [Abstract]	'	'	'	'
Municipal bonds	45,953,000	46,340,000	'	'
Level 3 [Member]	'	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'
Money market funds	0	0	'	'
Municipal bonds	0	0	'	'
Total	0	0	'	'
Available-for-sale marketable securities [Abstract]	'	'	'	'
Municipal bonds	0	0	'	'
Contractual maturities estimated fair value [Abstract]	'	'	'	'
Municipal bonds	0	0	'	'
Estimate of Fair Value, Fair Value Disclosure [Member]	'	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'
Money market funds	167,227,000	234,953,000	'	'
Municipal bonds	45,953,000	46,340,000	'	'
Total	213,180,000	281,293,000	'	'
Available-for-sale marketable securities [Abstract]	'	'	'	'
Municipal bonds	45,953,000	46,340,000	'	'
Contractual maturities estimated fair value [Abstract]	'	'	'	'
Municipal bonds	$45,953,000	$46,340,000	'	'

Goodwill_and_Other_Intangible_2

Goodwill and Other Intangible Assets Goodwill and Other Intangible Assets (Details) (USD $)	9 Months Ended
	Sep. 30, 2014	Dec. 31, 2013
Goodwill and Other Intangible Assets [Abstract]	'	'
Portion of total impairment related to other intangibles	$700,000	'
Portion of total impairment related to goodwill	1,800,000	'
Gross carrying amount	'	'
Goodwill and Other Intangibles Impairment, gross	-2,402,000	'
Total gross carrying amount and aggregate goodwill acquired [Abstract]	'	'
Beg Bal Total gross carrying amount and aggregate goodwill acquired	30,170,000	'
Goodwill and Other Intangibles Impairment, gross	-2,402,000	'
End Bal Total gross carrying amount and aggregate goodwill acquired	27,768,000	'
Accumulated amortization [Abstract]	'	'
Adj to accumulated amortization and accumulated impairment for goodwill and other intangibles	-83,000	'
Amortization Expense	-1,141,000	'
Total accumulated amortization and accumulated impairment [Abstract]	'	'
Beg Bal Total accumulated amortization and accumulated impairment	-11,736,000	'
Adj to accumulated amortization and accumulated impairment for goodwill and other intangibles	-83,000	'
Amortization Expense	-1,141,000	'
End Bal Total accumulated amortization and accumulated impairment	-12,960,000	'
Net carrying amount [Abstract]	'	'
Beg Bal Goodwill and other intangible assets, net	18,434,000	'
Goodwill and Other Intangibles Impairment	-2,485,000	'
Amortization Expense	-1,141,000	'
End Bal Goodwill and other intangible assets, net	14,808,000	'
Trademarks [Member]	'	'
Gross carrying amount	'	'
Beg Bal Finite-Lived Intangible Assets, Gross	1,230,000	'
Goodwill and Other Intangibles Impairment, gross	-1,010,000	'
Ending Bal Finite-Lived Intangible Assets, Gross	220,000	'
Total gross carrying amount and aggregate goodwill acquired [Abstract]	'	'
Goodwill and Other Intangibles Impairment, gross	-1,010,000	'
Accumulated amortization [Abstract]	'	'
Beg Bal Finite-Lived Intangible Assets, Accumulated Amortization	-680,000	'
Adj to accumulated amortization and accumulated impairment for goodwill and other intangibles	695,000	'
Amortization Expense	-67,000	'
End Bal Finite-Lived Intangible Assets, Accumulated Amortization	-52,000	'
Total accumulated amortization and accumulated impairment [Abstract]	'	'
Adj to accumulated amortization and accumulated impairment for goodwill and other intangibles	695,000	'
Amortization Expense	-67,000	'
Net carrying amount [Abstract]	'	'
Beg Bal Intangibles, net (excluding goodwill)	550,000	'
Impairment of Intangible Assets (Excluding Goodwill)	-315,000	'
Amortization Expense	-67,000	'
End Bal Intangibles, net (excluding goodwill)	168,000	'
Customer Relationships [Member]	'	'
Gross carrying amount	'	'
Beg Bal Finite-Lived Intangible Assets, Gross	7,784,000	'
Goodwill and Other Intangibles Impairment, gross	-1,392,000	'
Ending Bal Finite-Lived Intangible Assets, Gross	6,392,000	'
Total gross carrying amount and aggregate goodwill acquired [Abstract]	'	'
Goodwill and Other Intangibles Impairment, gross	-1,392,000	'
Accumulated amortization [Abstract]	'	'
Beg Bal Finite-Lived Intangible Assets, Accumulated Amortization	-4,340,000	'
Adj to accumulated amortization and accumulated impairment for goodwill and other intangibles	976,000	'
Amortization Expense	-1,074,000	'
End Bal Finite-Lived Intangible Assets, Accumulated Amortization	-4,438,000	'
Total accumulated amortization and accumulated impairment [Abstract]	'	'
Adj to accumulated amortization and accumulated impairment for goodwill and other intangibles	976,000	'
Amortization Expense	-1,074,000	'
Net carrying amount [Abstract]	'	'
Beg Bal Intangibles, net (excluding goodwill)	3,444,000	'
Impairment of Intangible Assets (Excluding Goodwill)	-416,000	'
Amortization Expense	-1,074,000	'
End Bal Intangibles, net (excluding goodwill)	1,954,000	'
Goodwill [Member]	'	'
Aggregate goodwill acquired	'	'
Beg Bal Goodwill, Gross	21,156,000	'
End Bal Goodwill, Gross	21,156,000	'
Goodwill, Impaired, Accumulated Impairment Loss [Abstract]	'	'
Goodwill, Impaired, Accumulated Impairment Loss	-8,470,000	-6,716,000
Goodwill, Impairment Loss	-1,754,000	'
Net carrying amount [Abstract]	'	'
Beg Bal Goodwill, net balance	14,440,000	'
Goodwill, Impairment Loss	-1,754,000	'
Emd Bal Goodwill, net balance	$12,686,000	'

Other_Assets_Details

Other Assets (Details) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2011
Other Assets [Abstract]	'	'
Cost method investments, other than temporary impairments	$2,679,000	'
Cost method investments	'	$2,800,000

Revolving_Credit_Facility_Deta

Revolving Credit Facility (Details) (USD $)	Sep. 30, 2014
In Millions, unless otherwise specified
Debt Disclosure [Abstract]	'
Current borrowing capacity	$100
Maximum borrowing capacity	150
Letters of Credit Outstanding, Amount	$0.60

Stockholders_Equity_Details

Stockholders' Equity (Details) (USD $)	3 Months Ended						9 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Sep. 30, 2014	Sep. 30, 2013
Stockholders' Equity Note [Abstract]	'	'	'	'	'	'	'	'
Shares repurchased under the program (in shares)	'	'	'	'	'	'	580,804	'
Shares withheld for tax withholding obligations for the vesting of restricted stock awards (in shares)	'	'	'	'	'	'	112,458	'
Authorized to repurchased additional shares under repurchase program (in shares)	768,765	'	'	'	'	'	768,765	'
Dividends declared per share of common stock (in dollars per share)	$0.19	$0.19	$0.17	$0.17	$0.17	$0.17	'	'
Payments of Dividends	'	'	'	'	'	'	$14,015	$13,039

Net_Income_per_Share_Details

Net Income per Share (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Earnings Per Share [Abstract]	'	'	'	'
Net income	$8,385	$10,082	$19,840	$26,743
Less distributed and undistributed earnings allocated to participating securities	-243	-289	-576	-769
Net income allocated to common shares	$8,142	$9,793	$19,264	$25,974
Weighted average common shares outstanding (in shares)	24,650	24,849	24,747	24,855
Incremental shares from assumed conversions of common stock options (in shares)	2	18	5	24
Adjusted weighted average common shares outstanding (in shares)	24,652	24,867	24,752	24,879
Potentially dilutive securities not included in weighted average share calculation due to anti-dilutive effect (in shares)	16	0	5	10

Commitments_and_Contingencies_

Commitments and Contingencies (Details) (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Number of states potentially subject to additional FUTA (BCR Add-On) tax	11
FUTA tax associated with BCR Add-On	$4.30