Barrett Business Services (BBSI) 10-K 14 Mar 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Mar. 03, 2014	Jun. 30, 2013
Document And Entity Information [Abstract]	'	'	'
Document Type	'10-K	'	'
Amendment Flag	'false	'	'
Document Period End Date	31-Dec-13	'	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'FY	'	'
Entity Registrant Name	'BARRETT BUSINESS SERVICES INC	'	'
Entity Central Index Key	'0000902791	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Well-known Seasoned Issuer	'No	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Voluntary Filers	'No	'	'
Entity Filer Category	'Accelerated Filer	'	'
Entity Common Stock, Shares Outstanding	'	7,173,272	'
Entity Public Float	'	'	$363,038,000

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$93,557	$45,747
Marketable securities	19,787	16,748
Trade accounts receivable, net	85,586	63,921
Prepaid expenses and other	3,026	4,854
Deferred income taxes	8,929	8,148
Total current assets	210,885	139,418
Marketable securities	5,909	9,899
Property, equipment and software, net	20,549	18,489
Restricted certificates of deposit	12,789	0
Restricted marketable securities and workers' compensation deposits	11,205	9,726
Other assets	1,864	1,833
Workers' compensation receivables for insured losses and recoveries	2,301	1,676
Goodwill	47,820	47,820
Total assets	313,322	228,861
Current liabilities:	'	'
Current portion of long-term debt	220	220
Line of credit	0	4,532
Accounts payable	3,252	1,995
Accrued payroll, payroll taxes and related benefits	92,516	69,568
Income taxes payable	1,236	272
Other accrued liabilities	313	306
Workers' compensation claims liabilities	35,841	24,541
Safety incentives liability	13,086	9,842
Total current liabilities	146,464	111,276
Long-term workers' compensation claims liabilities	76,603	46,023
Long-term debt	5,053	5,273
Deferred income taxes	10,787	10,607
Customer deposits and other long-term liabilities	1,862	1,786
Commitments and contingencies (Notes 7, 9 and 14)	'	'
Stockholders' equity:	'	'
Common stock, $.01 par value; 20,500 shares authorized, 7,165 and 7,017 shares issued and outstanding	72	70
Additional paid-in capital	5,781	913
Accumulated other comprehensive (loss) income	-26	23
Retained earnings	66,726	52,890
Total stockholders' equity	72,553	53,896
Total liabilities and stockholders' equity	$313,322	$228,861

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, except Per Share data, unless otherwise specified
Statement Of Financial Position [Abstract]	'	'
Common stock, par value	$0.01	$0.01
Common stock, shares authorized	20,500	20,500
Common stock, shares issued	7,165	7,017
Common stock, shares outstanding	7,165	7,017

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenues:	'	'	'
Professional employer service fees	$388,963	$276,004	$190,113
Staffing services	143,881	126,648	124,761
Total revenues	532,844	402,652	314,874
Cost of revenues:	'	'	'
Direct payroll costs	108,800	95,128	94,568
Payroll taxes and benefits	228,903	169,724	123,017
Workers' compensation	108,617	71,086	53,837
Total cost of revenues	446,320	335,938	271,422
Gross margin	86,524	66,714	43,452
Selling, general and administrative expenses	60,061	46,450	38,174
Depreciation and amortization	2,037	1,477	1,344
Income from operations	24,426	18,787	3,934
Other income (expense):	'	'	'
Life insurance proceeds	0	0	10,000
Investment income	723	776	1,199
Interest expense	-238	-76	-25
Other	-9	-28	47
Other income	476	672	11,221
Income before income taxes	24,902	19,459	15,155
Provision for income taxes	7,010	6,328	837
Net income	$17,892	$13,131	$14,318
Basic earnings per share	$2.52	$1.70	$1.42
Weighted average number of basic shares outstanding	7,105	7,723	10,083
Diluted earnings per share	$2.42	$1.67	$1.41
Weighted average number of diluted shares outstanding	7,397	7,863	10,150
Cash dividends per common share	$0.57	$0.46	$0.38

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Statement Of Income And Comprehensive Income [Abstract]	'	'	'
Net income	$17,892	$13,131	$14,318
Unrealized (losses) gains on marketable securities, net of tax of ($31), $36, and $20 in 2013, 2012 and 2011, respectively	-49	57	31
Comprehensive income	$17,843	$13,188	$14,349

Consolidated_Statements_of_Com1

Consolidated Statements of Comprehensive Income (Parenthetical) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Statement Of Income And Comprehensive Income [Abstract]	'	'	'
Unrealized (losses) gains on marketable securities, tax	($31)	$36	$20

Consolidated_Statements_of_Sto

Consolidated Statements of Stockholders' Equity (USD $)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive (Loss) Income [Member]	Retained Earnings [Member]
In Thousands, except Share data
Beginning balance at Dec. 31, 2010	$95,365	$102	$25,164	($65)	$70,164
Beginning balance, shares at Dec. 31, 2010	'	10,202,000	'	'	'
Common stock issued on exercise of options	54	0	54	0	0
Common stock issued on exercise of options, shares	7,475	8,000	'	'	'
Share based compensation expense, net of tax	473	0	473	0	0
Share based compensation expense, net of tax, shares	'	0	'	'	'
Excess tax benefit of stock option exercises	27	0	27	0	0
Company repurchase of common stock	-4,778	-3	-4,775	0	0
Company repurchase of common stock, shares	-339,384	-339,000	'	'	'
Cash dividends on common stock	-3,835	0	0	0	-3,835
Unrealized holding gains (losses) on marketable securities, net of tax	31	0	0	31	0
Net income	14,318	0	0	0	14,318
Ending balance at Dec. 31, 2011	101,655	99	20,943	-34	80,647
Ending balance, shares at Dec. 31, 2011	'	9,871,000	'	'	'
Common stock issued on exercise of options	1,845	1	1,844	0	0
Common stock issued on exercise of options, shares	131,997	132,000	'	'	'
Share based compensation expense, net of tax	695	0	695	0	0
Share based compensation expense, net of tax, shares	'	0	'	'	'
Excess tax benefit of stock option exercises	295	0	295	0	0
Company repurchase of common stock	-60,232	-30	-22,864	0	-37,338
Company repurchase of common stock, shares	0	-2,986,000	'	'	'
Cash dividends on common stock	-3,550	0	0	0	-3,550
Unrealized holding gains (losses) on marketable securities, net of tax	57	0	0	57	0
Net income	13,131	0	0	0	13,131
Ending balance at Dec. 31, 2012	53,896	70	913	23	52,890
Ending balance, shares at Dec. 31, 2012	'	7,017,000	'	'	'
Common stock issued on exercise of options and vesting of restricted stock units	1,771	2	1,769	0	0
Common stock issued on exercise of options and vesting of restricted stock units, shares	'	148,000	'	'	'
Common stock issued on exercise of options, shares	138,298	'	'	'	'
Share based compensation expense, net of tax	1,016	0	1,016	0	0
Share based compensation expense, net of tax, shares	'	0	'	'	'
Excess tax benefit of stock option exercises	2,083	0	2,083	0	0
Company repurchase of common stock, shares	0	'	'	'	'
Cash dividends on common stock	-4,056	0	0	0	-4,056
Unrealized holding gains (losses) on marketable securities, net of tax	-49	0	0	-49	0
Net income	17,892	0	0	0	17,892
Ending balance at Dec. 31, 2013	$72,553	$72	$5,781	($26)	$66,726
Ending balance, shares at Dec. 31, 2013	'	7,165,000	'	'	'

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash flows from operating activities:	'	'	'
Net income	$17,892	$13,131	$14,318
Reconciliations of net income to net cash provided by operating activities:	'	'	'
Depreciation and amortization	2,037	1,477	1,344
Gains recognized on marketable securities	-1	-4	-52
Gain recognized on sale and leaseback	-60	-122	-122
Deferred income taxes	-632	301	453
Share based compensation	1,016	695	473
Excess tax benefit from share-based compensation	-2,083	-295	-27
Changes in certain assets and liabilities:	'	'	'
Trade accounts receivable, net	-21,665	-17,401	-8,924
Income taxes receivable	0	4,133	-1,750
Prepaid expenses and other	1,828	1,043	-4,099
Accounts payable	1,257	356	675
Accrued payroll, payroll taxes and related benefits	22,948	17,228	14,815
Other accrued liabilities	7	6	-142
Income taxes payable	3,047	567	0
Workers' compensation claims liabilities	41,880	20,663	12,839
Safety incentives liability	3,244	3,521	1,297
Customer deposits, long-term liabilities and other assets, net	-519	358	258
Net cash provided by operating activities	70,196	45,657	31,356
Cash flows from investing activities:	'	'	'
Purchase of property and equipment	-4,097	-3,712	-1,247
Purchase of marketable securities	-59,917	-33,539	-78,013
Proceeds from sales and maturities of marketable securities	60,850	39,190	76,256
Purchase of restricted certificates of deposit	-76,733	0	0
Proceeds from maturities of restricted certificates of deposit	63,944	0	0
Purchase of restricted marketable securities	-11,397	-10,599	-9,027
Proceeds from maturities of restricted marketable securities	9,918	10,796	7,854
Net cash (used in) provided by investing activities	-17,432	2,136	-4,177
Cash flows from financing activities:	'	'	'
Proceeds from credit-line borrowings	132,664	50,229	0
Payments on credit-line borrowings	-137,196	-45,697	0
Issuance of long-term debt	0	5,512	0
Payments on long-term debt	-220	-19	0
Repurchase of common stock	0	-25,432	-4,778
Redemption of mandatorily redeemable preferred stock	0	-34,800	0
Dividends paid	-4,056	-3,550	-3,835
Proceeds from the exercise of stock options and vesting of restricted stock units	1,771	1,845	54
Excess tax benefit from share-based compensation	2,083	295	27
Net cash used in financing activities	-4,954	-51,617	-8,532
Net increase (decrease) in cash and cash equivalents	47,810	-3,824	18,647
Cash and cash equivalents, beginning of year	45,747	49,571	30,924
Cash and cash equivalents, end of year	93,557	45,747	49,571
Mandatorily redeemable preferred stock [Member]	'	'	'
Supplemental schedule of noncash financing activities:	'	'	'
Issuance of mandatorily redeemable preferred stock	$0	$34,800	$0

Summary_of_Operations_and_Sign

Summary of Operations and Significant Accounting Policies	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Summary of Operations and Significant Accounting Policies	'
	1	Summary of Operations and Significant Accounting Policies
	Nature of operations
	Barrett Business Services, Inc. (“BBSI”, the “Company”), is a leading provider of business management solutions for small-and mid-sized companies. The Company has developed a management platform that integrates tools from the human resource outsourcing industry and a knowledge-based approach from the management consulting industry. This platform, through the effective leveraging of human capital, assists our business owner clients in more effectively running their business. We believe this platform, delivered through local teams of professionals, differentiates BBSI from our competitors. The Company operates through a network of branch offices throughout California, Oregon, Washington, Idaho, Arizona, Nevada, Utah, Colorado, Maryland, Delaware and North Carolina. Approximately 74%, 69% and 61%, respectively, of our revenue during 2013, 2012 and 2011 were attributable to our California operations. BBSI was incorporated in Maryland in 1965.
	The Company operates a wholly owned captive insurance company, Associated Insurance Company for Excess (“AICE”). AICE is a fully licensed captive insurance company holding a certificate of authority from the Arizona Department of Insurance. The purpose of AICE is twofold: (1) to provide access to more competitive and cost effective insurance markets and (2) to provide additional flexibility in cost effective risk management. The captive handles the Company’s workers’ compensation claims occurring on or after January 1, 2007. AICE provides excess workers’ compensation coverage from $1.0 million up to $5.0 million per occurrence in the states of California, Oregon, Delaware and Washington. AICE also provides general liability insurance coverage for BBSI.
	The Company also operates a wholly owned insurance company, Ecole Insurance Company (“Ecole”). Ecole is a fully licensed insurance company holding a certificate of authority from the Arizona Department of Insurance. Ecole provides workers’ compensation coverage to the Company’s employees working in Arizona beginning with claims occurring on or after March 1, 2010. The restricted capital used to capitalize the insurance company was approximately $6.1 million and is included in restricted marketable securities and workers’ compensation deposits in our consolidated balance sheets.
	Principles of consolidation
	The accompanying financial statements are prepared on a consolidated basis. All significant intercompany account balances and transactions between BBSI, AICE, Ecole and BBS I, LLC, the aircraft subsidiary which owns an aircraft for management’s operational travel needs, have been eliminated in consolidation.
	Reportable Segment
	The Company has one principal operating and reporting segment. The chief operating decision maker (currently our Chief Executive Officer) regularly reviews the financial information of our business at a consolidated level in deciding how to allocate resources and assessing performance.
	Revenue recognition
	We recognize revenue as services are rendered by our workforce. Professional employer (PEO) services are normally used by organizations to satisfy ongoing needs related to the management of human capital and are governed by the terms of a client services agreement with a minimum term of one year, which cover all employees at a particular work site. Our client services agreements are renewable on an annual basis and typically require 30 days’ written notice to cancel or terminate the contract by either party. Our client services agreements provide for immediate termination upon any default of the client regardless of when notice is given. We report PEO revenues on a net basis because we are not the primary obligor for the services provided by our clients to their customers pursuant to our client services agreements. Consequently, these service fee revenues represent the gross margin generated from our professional employer services after deducting the amounts invoiced to our clients for direct payroll expenses such as salaries, wages, health insurance and employee out-of-pocket expenses incurred incidental to employment and safety incentives. These amounts are also excluded from cost of revenues. Professional Employer service fees also include amounts invoiced to our clients for employer payroll-related taxes and workers’ compensation coverage. Staffing services are engaged by customers to meet short-term and long-term personnel needs.
	Cost of revenues
	Our cost of revenues for PEO services includes employer payroll related taxes and workers’ compensation. Our cost of revenues for staffing services is comprised of direct payroll costs, employer payroll related taxes and employee benefits and workers’ compensation. Direct payroll costs represent the gross payroll earned by staffing services employees based on salary or hourly wages. Payroll taxes and employee benefits consist of the employer’s portion of Social Security and Medicare taxes, federal and state unemployment taxes and staffing services employee reimbursements for materials, supplies and other expenses, which are paid by our customer. Workers’ compensation costs consist primarily of the costs associated with our self-insured workers’ compensation program, such as claims reserves, claims administration fees, legal fees, state administrative agency fees and excess insurance premiums for catastrophic injuries.
	We also maintain separate workers’ compensation insurance policies for employees working in states where the Company is not self-insured. Safety incentives represent cash incentives paid to certain client companies engaged in a client services agreement, for maintaining safe-work practices in order to minimize workplace injuries. The incentive is based on a percentage of annual payroll and is paid annually to clients who meet predetermined workers’ compensation claims cost objectives.
	Cash and cash equivalents
	We consider non-restricted short-term investments, which are highly liquid, readily convertible into cash, and have original maturities of less than three months, to be cash equivalents for purposes of the statements of cash flows. A substantial portion of the Company’s cash and cash equivalents is invested in tax-exempt money market funds managed by the Company’s principal bank. The Company maintains cash balances in bank accounts that normally exceed FDIC insured limits. As of December 31, 2013, cash and cash equivalents exceeded federally insured limits by approximately $92.6 million. The Company has not experienced any losses related to its cash concentration.
	Marketable securities
	As of December 31, 2013, the Company’s marketable securities consisted of tax-exempt municipal securities, U.S. Treasuries, variable rate demand notes (VRDN) and corporate bonds. We determine the appropriate classification for certain investments in debt securities, and classify our marketable securities as trading or available-for-sale. The Company classifies municipal securities, U.S. Treasuries, VRDN, and corporate bonds as available for sale; they are reported at fair value with unrealized gains and losses, net of taxes, shown as a component of accumulated other comprehensive income (loss) in stockholders’ equity. Management considers available evidence in evaluating potential impairment of investments, including the duration and extent to which fair value is less than cost and the Company’s ability and intent to hold the investments. In the event a loss is determined to be other-than-temporary, the loss will be recognized in the consolidated statement of operations.
	Restricted marketable securities
	At December 31, 2013 and 2012, restricted marketable securities consisted of U.S. Treasuries, municipal debt instruments, and corporate debt instruments with maturities generally from 180 days to two years (see Note 3, Note 4 and Note 6). At December 31, 2013 and 2012, the approximate fair value of restricted marketable securities equaled their approximate amortized cost. Restricted marketable securities have been categorized as available-for-sale; they are reported at fair value with unrealized gains and losses, net of taxes, shown as a component of accumulated other comprehensive income (loss) in stockholders’ equity. Realized gains and losses on sales of restricted marketable securities are included in other income (expense) on our consolidated statements of operations.
	Allowance for doubtful accounts
	We must make estimates of the collectability of our accounts receivable for services provided to our customers. Our management analyzes historical bad debts, customer concentrations, customer credit-worthiness, current economic conditions and changes in customers’ payment trends when evaluating the adequacy of the allowance for doubtful accounts. If the financial condition of our customers deteriorates, resulting in an impairment of their ability to make payments, additional allowances may be required.
	Our allowance for doubtful accounts activity is summarized as follows (in thousands):
			2013			2012			2011
	Balance at January 1,
	Allowance for doubtful accounts		$	381		$	452		$	374
	Charges to expense			300			195			100
	Write-offs of uncollectible accounts, net of recoveries			(439	)		(266	)		(22	)
	Balance at December 31,
	Allowance for doubtful accounts		$	242		$	381		$	452
	Income taxes
	Our income taxes are accounted for using an asset and liability approach. This requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the financial statement and tax basis of assets and liabilities at the applicable tax rates. A valuation allowance is recorded against deferred tax assets if, based on the weight of the available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. The factors used to assess the likelihood of realization include the Company’s forecast of the reversal of temporary differences, future taxable income and available tax planning strategies that could be implemented to realize the net deferred tax assets. Failure to achieve forecasted taxable income in applicable tax jurisdictions could affect the ultimate realization of deferred tax assets and could result in an increase in the Company’s effective tax rate on future earnings.
	The determination of our provision for income taxes requires significant judgment, the use of estimates, and the interpretation and application of complex tax laws. Significant judgment is required in assessing the timing and amounts of deductible and taxable items and the probability of sustaining uncertain tax positions. The Company recognizes the tax benefit from uncertain tax positions if it is more likely than not that the tax positions will be sustained on examination by the tax authorities, based on the technical merits of the position. The tax benefit is measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. As facts and circumstances change, we reassess these probabilities and would record any changes in the consolidated financial statements as appropriate. The Company recognizes interest and penalties related to unrecognized tax benefits in income tax expense.
	Business combinations
	We account for business combinations using the acquisition method of accounting. Expenses incurred in connection with a business combination are expensed as incurred. Changes in deferred tax asset valuation allowances and acquired income tax uncertainties after the measurement period are recognized in earnings.
	Goodwill and intangible assets
	Goodwill is recorded as the difference, if any, between the aggregate consideration paid for a business combination and the fair value of the net assets acquired. Goodwill is not amortized but is evaluated for impairment annually or more frequently if indicators of impairment are present or changes in circumstances suggest that impairment may exist. The Company has one reporting unit and evaluates the carrying value of goodwill annually at December 31. No impairment has been recognized in the periods presented.
	Our intangible assets with definite lives are amortized on a straight-line basis over their estimated economic useful lives.
	Property, equipment and software
	Property, equipment and software are stated at cost. Expenditures for maintenance and repairs are charged to operating expense as incurred and expenditures for additions and improvements are capitalized. The cost of assets sold or otherwise disposed of and the related accumulated depreciation are eliminated from the accounts, and any resulting gain or loss is reflected in the consolidated statements of operations.
	Depreciation of property, equipment and software is calculated using either straight-line or accelerated methods over estimated useful lives of the related assets or lease terms, as follows:
			Years
	Buildings		39
	Office furniture and fixtures		7
	Computer hardware and software		10-Mar
	Aircraft		20
	Leasehold improvements		Life of lease
	Impairment of long-lived assets
	Long-lived assets, such as property, equipment and software and acquired intangibles, subject to amortization, are reviewed for impairment annually, or whenever events or changes in circumstances indicate that the remaining estimated useful life may warrant revision or that the carrying amount of an asset may not be recoverable. Some of the events or changes in circumstances that would trigger an impairment review include, but are not limited to, significant under-performance relative to expected and/or historical results (such as two years of significant sales declines or two years of significant negative operating cash flows), significant negative industry or economic trends, or knowledge of transactions involving the sale of similar property at amounts below the carrying value.
	Assets are grouped for recognition and measurement of impairment at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets. If the carrying amount of an asset group exceeds the estimated, undiscounted future cash flows expected to be generated by the asset, then an impairment charge is recognized to the extent the carrying amount exceeds the asset’s fair value. In determining fair value, management considers current results, trends, future prospects, and other economic factors.
	Workers’ compensation claims liabilities
	The estimated liability for unsettled workers’ compensation claims represents our best estimate, which includes an evaluation of information provided by our internal claims adjusters and our third-party administrators for workers’ compensation claims, coupled with an actuarial estimate of future cost development of reported claims and incurred but not reported claims (together, IBNR) provided by the Company’s independent actuary. Included in the claims liabilities are case reserve estimates for reported losses, plus additional amounts for estimated future development of reported claims and incurred but not reported claims as well as estimates for unallocated loss adjustment expenses, including legal costs. These estimates are continually reviewed and adjustments to liabilities are reflected in current operating results as they become known.
	Safety incentives liability
	Safety incentives represent cash incentives paid to certain PEO client companies for maintaining safe-work practices in order to minimize workplace injuries. The incentive is based on a percentage of annual payroll and is paid annually to customers who meet predetermined workers’ compensation claims cost objectives. Safety incentive payments are made only after closure of all workers’ compensation claims incurred during the customer’s contract period. The liability is estimated and accrued each month based upon contract year-to-date payroll and the then-current amount of the customer’s estimated workers’ compensation claims reserves as established by us and our third party administrator and the expected payout as determined by historical incentive payment trends. Safety incentive expense is netted against PEO services revenue in our consolidated statements of operations.
	Customer deposits
	We require deposits from certain PEO customers to cover a portion of our accounts receivable due from such customers in the event of default of payment.
	Comprehensive income (loss)
	Comprehensive income (loss) includes all changes in equity during a period except those that resulted from investments by or distributions to the Company’s stockholders.
	Other comprehensive income (loss) refers to revenues, expenses, gains and losses that under generally accepted accounting principles are included in comprehensive income (loss), but excluded from net income (loss) as these amounts are recorded directly as an adjustment to stockholders’ equity. Our other comprehensive income (loss) is comprised of unrealized holding gains and losses on our available for sale marketable securities.
	Statements of cash flows
	Interest paid during 2013, 2012 and 2011 did not materially differ from interest expense. Income taxes paid by the Company in 2013, 2012 and 2011 totaled $9.0 million, $3.3 million and $4.7 million, respectively.
	Basic and diluted earnings per share
	Basic earnings per share are computed based on the weighted average number of common shares outstanding for each year using the treasury method. Diluted earnings per share reflect the potential effects of the exercise of outstanding stock options. Basic and diluted shares outstanding are summarized as follows (in thousands):
		Year Ended
		December 31,
		2013			2012			2011
Weighted average number of basic shares outstanding			7,105			7,723			10,082
Effect of dilutive securities			292			140			68
Weighted average number of diluted shares outstanding			7,397			7,863			10,150
Reclassifications
Certain prior year amounts have been reclassified to conform to the 2013 presentation. Such reclassifications had no impact on the Company’s financial condition, operating results, cash flows, working capital or stockholder’s equity.
Accounting estimates
The preparation of our consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Management bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Estimates are used for carrying values of marketable securities, allowance for doubtful accounts, deferred income taxes, carrying values for goodwill and property and equipment, accrued workers’ compensation liabilities and safety incentive liabilities. Actual results may or may not differ from such estimates.
Recent Accounting Pronouncements
In July 2013, the Financial Accounting Standards Board (“FASB”) issued ASU 2013-11, Income Taxes (Topic 740): Presentation of Unrecognized Tax Benefit When a Net Operating Loss Carryforward, A Similar Tax Loss, or a Tax Credit Carryforward Exists (A Consensus the FASB Emerging Issues Task Force). Accounting Standards update “ASU” 2013-11 provides guidance on financial statement presentation of unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. The FASB’s objective in issuing this ASU is to eliminate diversity in practice resulting from a lack of guidance on this topic in current U.S. GAAP. This ASU applies to all entities with unrecognized tax benefits that also have tax loss or tax credit carryforwards in the same tax jurisdiction as of the reporting date. This amendment is effective for public entities for fiscal years beginning after December 15, 2013 and interim periods within those years. The Company does not expect the adoption of this standard to have a material impact on the Company’s financial statements.
Management believes that accounting pronouncements with a material impact on our consolidated financial statements have been implemented and do not believe there are any new or pending pronouncements that will materially impact our consolidated financial position or results of operations.

Stock_Repurchase

Stock Repurchase	12 Months Ended
	Dec. 31, 2013
Equity [Abstract]	'
Stock Repurchase	'
	2	Stock Repurchase
	Effective March 28, 2012, the Company repurchased 2,485,929 shares of the Company’s common stock held by the Estate of William W. Sherertz and 500,000 common shares held by Nancy Sherertz. Mr. Sherertz, a founder and former president and CEO of the Company, died January 20, 2011. Nancy Sherertz is also a founder of the Company. The common shares were repurchased at a price of $20 per share, representing total consideration of $59.7 million. The Company used a combination of $24.9 million in cash and issued 34,800 shares of Series A Nonconvertible, Non-Voting Redeemable Preferred Stock with a liquidation preference of $1,000 per share. Additionally, the Company incurred professional and legal fees totaling $514,000 related to the transaction.
	Effective September 21, 2012, the Company redeemed all of the outstanding shares of its Series A Nonconvertible, Non-Voting Redeemable Preferred Stock for $34.8 million using a combination of cash on hand and availability under a new revolving credit facility provided by its principal bank. By redeeming the preferred stock within six months of issuance, the Company avoided having to pay a 5% semi-annual dividend of approximately $870,000 due September 28, 2012.

Fair_Value_of_Financial_Instru

Fair Value of Financial Instruments and Concentration of Credit Risk	12 Months Ended
	Dec. 31, 2013
Fair Value Disclosures [Abstract]	'
Fair Value of Financial Instruments and Concentration of Credit Risk	'
	3	Fair Value of Financial Instruments and Concentration of Credit Risk
	All of our financial instruments are recognized in our consolidated balance sheet. Carrying values approximate fair value of most financial assets and liabilities. The fair value of restricted marketable securities consisting primarily of U.S. Treasury bills and municipal bonds is recorded at amortized cost, which approximates market value for similar instruments. The interest rates on our restricted marketable security investments approximate current market rates for these types of investments; therefore, the recorded value of the restricted marketable securities approximates fair value.
	Financial instruments that potentially subject us to concentration of credit risk consist primarily of temporary cash investments, marketable securities, restricted marketable securities and trade accounts receivable. We restrict investment of temporary cash investments and marketable securities to financial institutions with high credit ratings, corporate bonds and to investments in governmental debt instruments. Credit risk on trade receivables is minimized as a result of the large and diverse nature of our customer base.
	At December 31, 2013, we had significant concentrations of credit risk as follows:
		-	Cash and cash equivalents – approximately $66.3 million of the Company’s cash and cash equivalents at December 31, 2013 were invested in tax-exempt money market funds. Fair value was determined using quoted prices in active markets for identical securities.
		-	Marketable securities—$10.0 million, at fair value, in VRDN.
		-	Marketable securities—$8.8 million, at fair value, in municipal bonds.

Fair_Value_Measurement

Fair Value Measurement	12 Months Ended
	Dec. 31, 2013
Fair Value Disclosures [Abstract]	'
Fair Value Measurement	'
	4	Fair Value Measurement
	Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
	Factors used in determining the fair value of our financial assets and liabilities are summarized into three broad categories:
		•		Level 1—quoted prices in active markets for identical securities;
		•		Level 2—other significant observable inputs, including quoted prices for similar securities, interest rates, prepayment speeds, credit risk, etc.; and
		•		Level 3—significant unobservable inputs, including our own assumptions in determining fair value.
	The inputs or methodology used for valuing securities are not necessarily an indication of the risk associated with investing in those securities.
	In determining the fair value of our financial assets, the Company predominately uses the market approach. In determining the fair value of all its municipal bonds, corporate bonds, and variable rate demand notes classified as Level 2, the Company utilizes the non-binding quotes provided by our three investment brokers. We receive one non-binding broker quote for each financial asset as of the balance sheet date. To value the Level 2 assets, our investment brokers use proprietary multi-dimensional pricing models that include a variety of inputs, including quoted prices for identical or similar assets in active markets, quoted prices for identical or similar assets in markets that are not active, interest rates and yield curves observable at commonly quoted intervals, volatilities, prepayment speeds, loss severities, credit risks and default rates that are observable at commonly quoted intervals. There were no assets or liabilities where Level 3 valuation techniques were used and there were no assets and liabilities measured at fair value on a non-recurring basis.
	Marketable securities consist of the following (in thousands):
			December 31, 2013							December 31, 2012
			Cost		Gross			Recorded		Cost		Gross		Recorded		Fair
					Unrealized			Basis				Unrealized		Basis		Value
					(Losses)							Gains				Category
	Current:
	Available-for-sale:
	Municipal bonds		$	0	$	0		$	0	$	409	$	1	$	410		2
	VRDN			10,000		0			10,000		0		0		0		2
	Corporate bonds			9,800		(13	)		9,787		14,764		16		14,780		2
	U.S. Treasuries			0		0			0		1,555		3		1,558		1
			$	19,800	$	(13	)	$	19,787	$	16,728	$	20	$	16,748
	Long term:
	Available-for-sale:
	Municipal bonds		$	4,074	$	(17	)	$	4,057	$	292	$	1	$	293		2
	Corporate bonds			1,879		(27	)		1,852		9,111		28		9,139		2
	Held-to-maturity:
	Corporate bonds			0		0			0		467		0		467		2
			$	5,953	$	(44	)	$	5,909	$	9,870	$	29	$	9,899
	The Company’s restricted marketable securities component of restricted marketable securities and workers’ compensation deposits consists of the following (in thousands):
			December 31, 2013							December 31, 2012
			Cost		Gross			Recorded		Cost		Gross		Recorded		Fair
					Unrealized			Basis				Unrealized		Basis		Value
					Gains							Gains				Category
	Available-for-sale:
	Municipal bonds		$	4,742	$	10		$	4,752	$	4,920	$	17	$	4,937		2
	Corporate bonds			2,849		5			2,854		2,035		5		2,040		2
	U.S. treasuries			2,787		0			2,787		1,780		0		1,780		1
			$	10,378	$	15		$	10,393	$	8,735	$	22	$	8,757
	The Company’s long term restricted certificates of deposit are summarized as follows (in thousands):
			December 31, 2013							December 31, 2012
			Cost		Gross			Recorded		Cost		Gross		Recorded		Fair
					Unrealized			Basis				Unrealized		Basis		Value
					Gains							Gains				Category
	Restricted certificates of deposit		$	12,789	$	0		$	12,789	$	0	$	0	$	0		2

Property_Equipment_and_Softwar

Property, Equipment and Software	12 Months Ended
	Dec. 31, 2013
Property Plant And Equipment [Abstract]	'
Property, Equipment and Software	'
	5	Property, Equipment and Software
	Property, equipment and software consist of the following (in thousands):
			December 31,
			2013		2012
	Buildings		$	11,158	$	10,897
	Office furniture and fixtures			8,912		6,095
	Computer hardware and software			8,032		7,098
	Aircraft			4,617		4,584
				32,719		28,674
	Less accumulated depreciation and amortization			13,660		11,675
				19,059		16,999
	Land			1,490		1,490
			$	20,549	$	18,489

Workers_Compensation_Claims

Workers' Compensation Claims	12 Months Ended
	Dec. 31, 2013
Text Block [Abstract]	'
Workers' Compensation Claims	'
	6	Workers’ Compensation Claims
	We are a self-insured employer with respect to workers’ compensation coverage for all our employees (including employees subject to PEO contracts) working in California, Oregon, Maryland, Delaware and Colorado. In the state of Washington, state law allows only our staffing services and management employees to be covered under the Company’s self-insured workers’ compensation program.
	The Company also operates Ecole, a wholly owned fully licensed insurance company in Arizona. The insurance company provides workers’ compensation coverage to BBSI’s employees working in Arizona for claims occurring on or after March 1, 2010.
	The Company has provided a total of $112.4 million and $70.6 million at December 31, 2013 and 2012, respectively, as an estimated future liability for unsettled workers’ compensation claims liabilities. Included in the foregoing liabilities are insured claims that will be paid by the Company’s former excess workers’ compensation insurer and for which the Company has reported a receivable from the insurer for the insured claims liability. Insured claims totaled $768,000 and $757,000 at December 31, 2013 and 2012, respectively. The estimated liability for unsettled workers’ compensation claims represents management’s best estimate based upon an actuarial valuation provided by an independent actuary. Included in the claims liabilities are case reserve estimates for reported losses, plus additional amounts based on projections for incurred but not reported claims and anticipated increases in case reserve estimates. These estimates also include amounts for unallocated loss adjustment expenses, including legal costs. These estimates are continually reviewed and adjustments to liabilities are reflected in current operating results as they become known.
	Liabilities incurred for work-related employee fatalities and for severely injured workers, as determined by the state in which the accident occurred, are recorded either at an agreed lump-sum settlement amount or the net present value of future fixed and determinable payments over the actuarially determined remaining life expectancy of the beneficiary, discounted at a rate that approximates a long-term, high-quality corporate bond rate. Our excess workers’ compensation insurance retention is $5.0 million per occurrence in all our self-insured states, except for Colorado and Maryland where our retention is at $2.0 million and $1.0 million per occurrence, respectively. We present our accrued liabilities for workers’ compensation claims on a gross basis along with a corresponding receivable from our insurers, as we are the primary obligor for payment of the related insured claims. We maintain excess workers’ compensation insurance coverage with ACE Group (“ACE”), between $5.0 million and $15.0 million per occurrence, except in Maryland, where coverage with ACE is between $1.0 million and $25.0 million per occurrence and in Colorado where the coverage with ACE is from $2.0 million to statutory limits per occurrence. Prior to December 1, 2012, similar excess workers’ compensation coverage was through American International Group.
	We continue to evaluate the financial capacity of our insurers to assess the recoverability of the related insurer receivables.
	At December 31, 2013, our long-term workers’ compensation claims liabilities in the accompanying consolidated balance sheet included $331,000 for work-related fatalities. The aggregate undiscounted payout amount related to the catastrophic injuries and fatalities is $440,000. The discount rates applied to the discounted liabilities range from 4.25% to 9.00%. These rates represented the then-current rates for high quality long-term debt securities available at the date of loss with maturities equal to the length of the payout period to the beneficiaries. The actuarially determined payout periods to the beneficiaries range from 7 to 32 years.
	The states of California, Oregon, Maryland, Washington, Delaware and Colorado require us to maintain specified investment balances or other financial instruments, totaling $72.9 million at December 31, 2013 and $26.1 million at December 31, 2012, to cover potential claims losses. In partial satisfaction of these requirements, at December 31, 2013, we have provided surety bonds and standby letters of credit totaling $70.8 million. The investments are included in restricted marketable securities and workers’ compensation deposits in the accompanying consolidated balance sheets. Prior to July 1, 2012, we participated in California’s alternative security program requiring us to pay the State an annual fee, which was determined by several factors, including the amount of a calculated future security deposit and our overall credit rating. The annual fee paid to the State of California for 2011 was $292,000. Effective June 1, 2013, the State of California increased the Company’s surety deposit requirement to $63.9 million (which is included in the total $70.8 million of surety bonds and standby letters or credit), which the Company satisfied through the posting of third party issued surety bonds which are backed by a $12.8 million letter of credit. In conjunction with this letter of credit, the Company posted $12.8 million of certificates of deposit with Wells Fargo as collateral and is included in long-term assets on the consolidated balance sheet.
	The following table summarizes the aggregate workers’ compensation reserve activity (in thousands):
			Year Ended December 31,
			2013		2012		2011
	Balance at January 1,
	Workers’ compensation claims liabilities		$	70,564	$	51,193	$	39,302
	Claims expense accrual:
	Current year			63,822		38,386		26,161
	Prior years			23,445		12,344		9,978
				87,267		50,730		36,139
	Claims payments related to:
	Current year			10,586		6,746		5,565
	Prior years			34,801		24,613		18,683
				45,387		31,359		24,248
	Balance at December 31,
	Workers’ compensation claims liabilities		$	112,444	$	70,564	$	51,193
	Incurred but not reported (IBNR)		$	69,611	$	47,992	$	37,335

Revolving_Credit_Facility_and_

Revolving Credit Facility and Long-Term Debt	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
Revolving Credit Facility and Long-Term Debt	'
	7	Revolving Credit Facility and Long-Term Debt
	The Company maintains a credit agreement (the “Agreement”) with its principal bank, Wells Fargo Bank, National Association (the “Bank”). The Agreement, which expires October 1, 2017, provides for a revolving credit facility with a current borrowing capacity of up to $19.0 million. The Company had no outstanding borrowings on its revolving credit line at December 31, 2013. At December 31, 2012, the Company had $4.5 million outstanding on its revolving credit line. The Agreement also provides for the continuance of existing standby letters of credit in connection with various surety deposit requirements for workers’ compensation purposes, as to which the amount outstanding totaled approximately $19.4 million at December 31, 2013.
	Advances under the revolving credit facility bear interest, at the Company’s option, at either (a) a fixed rate for a term selected by the Company from time-to-time or (b) a fluctuating rate. In each case, the rate is calculated based on LIBOR plus 1.75%. The Agreement also provides for an unused commitment fee of 0.25% per annum on the average daily-unused amount of the revolving credit facility.
	The credit facility is collateralized by the Company’s accounts receivable and other rights to receive payment, general intangibles and equipment. Under the Agreement, the maximum principal amount available is reduced by $2.5 million every six months commencing April 1, 2013.
	The Agreement, as amended, requires the satisfaction of certain financial covenants as follows:
		•	minimum Fixed Charge Coverage ratio of no less than 1.25:1.0, measured quarterly on a rolling four-quarter basis;
		•	funded Debt: EBITDA of no more than 1.75:1 through September 30, 2014; 1.5:1 through September 30, 2015; and 1.25:1 thereafter, measured quarterly on a rolling four-quarter basis;
		•	ratio of restricted and unrestricted cash and marketable securities to workers’ compensation and safety incentive liabilities of at least 1.0:1.0, measured quarterly; and
		•	prohibition on incurring additional indebtedness without the prior approval of the Bank, other than up to $200,000 per year in purchase money financing.
	The Agreement also contains customary events of default. If an event of default under the Agreement occurs and is continuing, the Bank may declare any outstanding obligations under the Agreement to be immediately due and payable. The Company was in compliance with all applicable financial covenants at December 31, 2013.
	Additionally, the Company maintains a term loan with the Bank for approximately $5.3 million secured by the Company’s corporate office building in Vancouver, Washington. The term loan requires payment of monthly installments of $18,375, bearing interest at the one month LIBOR plus 2.25%, with the unpaid principal balance due November 1, 2017.

401k_Savings_Plan

401(k) Savings Plan	12 Months Ended
	Dec. 31, 2013
Compensation And Retirement Disclosure [Abstract]	'
401(k) Savings Plan	'
	8	401(k) Savings Plan
	We have a Section 401(k) Retirement Savings Plan for the benefit of our eligible employees. All staffing and management employees 21 years of age or older become eligible to participate in the savings plan upon completion of 1,000 hours of service in any consecutive 12-month period following the initial date of employment. Employees covered under a PEO arrangement may participate in the plan at the sole discretion of the PEO client. The determination of discretionary Company contributions to the plan, if any, is at the sole discretion of our Board of Directors. No discretionary Company contributions were made to the plan for the years ended December 31, 2013, 2012 and 2011.
	We make matching contributions to the 401(k) plan under a safe harbor provision, whereby the Company matches 100% of contributions by management and staffing employees up to 3% of each participating employee’s annual compensation; and 50% of the employee’s contributions up to an additional 2% of annual compensation. We made $734,000, $610,000 and $494,000 in matching contributions during 2013, 2012 and 2011, respectively. Participants’ interests in Company safe harbor contributions to the plan are fully vested when made.

Commitments_and_Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2013
Commitments And Contingencies Disclosure [Abstract]	'
Commitments and Contingencies	'
	9	Commitments and Contingencies
	Lease commitments
	We lease office space for our branch offices under operating lease agreements that require minimum annual payments as follows (in thousands):
	Year ending
	December 31,
	2014		$	2,941
	2015			2,490
	2016			1,960
	2017			1,333
	2018			371
	Thereafter			13
			$	9,108
	Rent expense was approximately $3.2 million, $2.8 million, and $2.9 million for the years ended December 31, 2013, 2012 and 2011, respectively.
	Contingency
	During September 2012, California Senate Bill 863 (“SB 863”), designed to reform California’s workers’ compensation system, was signed into law. Section 3701.9 of Section 16 of SB 863 was added to the Labor Code and includes a provision whereby the California Director of Self-Insurance is required not to issue certificates of consent to self-insure after January 1, 2013 to any employer engaged in the activities of a professional employer organization, a leasing employer, a temporary services employer or any employer the Director determines to be in the business of providing employees to other employers. Additionally, a certificate of consent to self-insure that previously had been issued to any employer engaged in these types of activities is required to be revoked by the Director not later than January 1, 2015. If the Company, which has a certificate of consent to self-insure in place, is not able to secure alternatives to address the impact of SB 863 on the Company’s ability to continue its self-insurance program in California, our results of operations may be adversely affected.

Related_Party_Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]	'
Related Party Transactions	'
	10	Related Party Transactions
	During 2009, pursuant to the approval of all disinterested outside directors, the Company purchased 1.25 acres of river front property on the Columbia River in Washougal, Washington for a total cost of $1.5 million. The purchase was financed with cash of $1.0 million and a note payable of $500,000. The note payable was paid in full during 2013. Prior to his death on January 20, 2011, William W. Sherertz, previously the Company’s Chief Executive Officer, had planned to construct and operate a restaurant on the property under a triple net ground lease between the Company and the LLC he had formed with an outside third party. Mr. Sherertz’s estate now holds a majority interest in the LLC. The lease requires annual cash payments by the LLC of $25,000 through the end of 2011 and 5% of the restaurant’s gross income, if any, thereafter through the end of the lease in December 2020. The cost of the property is included in the Company’s other assets at December 31, 2013 and 2012.

Income_Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	11	Income Taxes
	The provision for income taxes from continuing operations are as follows (in thousands):
			Year ended December 31,
			2013			2012			2011
	Current:
	Federal		$	6,386		$	5,378		$	857
	State			1,225			685			(474	)
				7,611			6,063			383
	Deferred:
	Federal			(519	)		341			283
	State			(82	)		(76	)		171
				(601	)		265			454
	Total provision		$	7,010		$	6,328		$	837
	Deferred income tax assets and liabilities are comprised of the following components (in thousands):
			December 31,
			2013			2012
	Gross deferred income tax assets:
	Workers’ compensation claims liabilities		$	6,985		$	4,833
	Safety incentives payable			3,529			3,422
	Allowance for doubtful accounts			94			148
	Deferred compensation			0			44
	Tax effect of unrealized losses, net			959			936
	Alternative minimum tax credit carryforward			0			0
	State credit carryforward			805			805
	State loss carryforward			0			0
	Other			504			284
				12,876			10,472
	Less valuation allowance			1,763			1,773
				11,113			8,699
	Gross deferred income tax liabilities:
	Tax depreciation in excess of book depreciation			(2,793	)		(2,017	)
	Tax amortization of goodwill			(10,178	)		(9,141	)
				(12,971	)		(11,158	)
	Net deferred income tax liabilities		$	(1,858	)	$	(2,459	)
	The effective tax rate for continuing operations differed from the U.S. statutory federal tax rate due to the following:
			Year ended December 31,
			2013			2012			2011
	Statutory federal tax rate			35	%		35	%		34	%
	State taxes, net of federal benefit			3.4			0.4			(4.2	)
	Valuation allowance on capital loss carryforwardand state tax credit carryforward			(.4	)		2.3			3.1
	Adjustment for final positions on filed returns			(1.5	)		(.3	)		(.3	)
	Officer life insurance proceeds			0			0			(22.4	)
	Nondeductible expenses and other, net			0.8			4.4			3.9
	Federal tax-exempt interest income			(.2	)		(.4	)		(.9	)
	Federal and state tax credits			(8.9	)		(8.9	)		(7.7	)
				28.2	%		32.5	%		5.5	%
	The Company has established a valuation allowance for certain deferred tax assets due to uncertainties regarding the Company’s ability to generate future taxable investment gains in order to utilize certain investment impairment losses and investment loss carry forwards for tax purposes. The realization of a significant portion of net deferred tax assets is based in part on our estimates of the timing of reversals of certain temporary differences and on the generation of taxable income before such reversals. At December 31, 2013, we maintained a valuation allowance for approximately $1.8 million of federal and state tax benefits that are not expected to be utilized.
	The Company is subject to income taxes in U.S. federal and multiple state and local tax jurisdictions. In the major jurisdictions where the Company operates, it is generally no longer subject to income tax examinations by tax authorities for years before 2007. As of December 31, 2013 and 2012, we had no unrecognized tax benefits. We are currently under exam by the State of California.
	The Company is subject to income taxes in multiple state and local tax jurisdictions. A portion of the consolidated income the Company generates is not subject to state income tax. Depending on the percentage of this income to total consolidated income, the Company’s state effective rate can fluctuate from expectations. As a result of the mix of income subject to state income tax, total state tax expense decreased by approximately $284,000, $498,000 and $502,000 in 2013, 2012 and 2011, respectively.
	At December 31, 2013, the Company had capital loss carry forwards of approximately $2.5 million. Unless utilized in earlier tax years, the carry forwards expire in 2015. At December 31, 2013, the Company also had state tax credit carry forwards of $1.1 million, which expire in 2024.

Stock_Incentive_Plans

Stock Incentive Plans	12 Months Ended
	Dec. 31, 2013
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]	'
Stock Incentive Plans	'
	12	Stock Incentive Plans
	The Company’s 2009 Stock Incentive Plan (the “2009 Plan”), which provides for stock-based awards to Company employees, non-employee directors and outside consultants or advisors, was approved by shareholders on May 13, 2009. No options have been issued to outside consultants or advisors. The number of shares of common stock reserved for issuance under the 2009 Plan is 1,000,000 of which the aggregate number of shares for which incentive stock options may be granted under the Plan is 900,000. No new grants of stock options may be made under the Company’s 2003 Stock Incentive Plan (the “2003 Plan”). At December 31, 2013, there were option awards covering 400,399 shares outstanding under the 2009 plan, together with the 2003 Plan and its predecessor, the 1993 Stock Incentive Plan. Outstanding options under all the plans generally expire ten years after the date of grant. Options are generally exercisable in four equal annual installments beginning one year after the date of grant.
	The Company recognizes compensation expense for options awarded under its stock incentive plans based on the grant-date fair value. Compensation expense is attributed to earnings using the straight-line method over the requisite service period.
	A summary of the status of the Company’s stock options at December 31, 2013, 2012 and 2011, together with changes during the periods then ended, is presented below:
			Number			Weighted
			of			average
			options			exercise
						price
	Outstanding at December 31, 2010			399,569
	Options granted at market price			289,200		$	16.06
	Options exercised			(7,475	)		7.24
	Options cancelled			(10,000	)		14.39
	Outstanding at December 31, 2011			671,294
	Options granted at market price			7,500			17.55
	Options exercised			(131,997	)		13.98
	Options cancelled			(8,100	)		13.85
	Outstanding at December 31, 2012			538,697
	Options exercised			(138,298	)		13.53
	Outstanding at December 31, 2013			400,399
	Available for grant at December 31, 2013			543,503
	The following table presents information on stock options outstanding:
			Year Ended
			December 31,
	(in thousands, except share data)		2013			2012
	Intrinsic value of options exercised in the period		$	6,089		$	895
	($ in thousands, except share data)		Number			Weighted			Weighted				Aggregate
			of			Average			Average				Intrinsic
			Shares			Exercise			Remaining				Value
						Price			Contractual
									Term (Years)
	Stock options:
	Outstanding December 31, 2013			400,399		$	15.05			6.02			$	31,106
	Exercisable at December 31, 2013			186,824			13.97			4.67				14,717
	The aggregate intrinsic value of stock options represents the difference between the Company’s closing stock price at the end of the period and the relevant exercise price multiplied by the number of options outstanding at the end of the period at each such price.
	The fair value of stock option awards as determined under the Black-Scholes option-pricing model was estimated with the following weighted-average assumptions:
			2012			2011
	Expected volatility			65.9	%		65.9	%
	Risk free interest rate			2.9	%		2.9	%
	Expected dividend yield			2.5	%		2.3	%
	Expected term			7.3 years			7.3 years
	Weighted average fair value per share		$	9.08		$	7.2
	There were no options granted during 2013. There were no options granted during 2012 or 2011 below market price.
	During July 2013 and 2012, the Company granted 44,970 and 47,500 restricted stock units at a fair value of $50.28 and $21.44 per share, respectively, which represented the closing price of the Company’s stock on the date of grant. The restricted stock units vest in four equal annual installments beginning one year following the date of grant.
	The following table presents restricted stock unit activity for 2013:
			Units			Weighted Average
						Grant Date
						Fair Value
	Non-vested at December 31, 2012			47,500		$	21.44
	Granted			44,970			50.28
	Vested			(10,302	)		21.44
	Cancelled/Forfeited			(1,573	)		21.44
	Non-vested at December 31, 2013			80,595			37.53
	The following table summarizes stock-based compensation expense related to stock option and restricted stock unit awards (in thousands):
			Year Ended
			December 31,
			2013			2012			2011
	Stock-based compensation expense included in selling, general and administrative expenses		$	1,016		$	695		$	473
	Deferred income taxes			404			272			188
	Stock-based compensation expense related to stock options and restricted stock units, net of tax		$	612		$	423		$
										285
	As of December 31, 2013, unrecognized compensation expense related to stock options and restricted stock units was $3.8 million with a weighted average remaining contractual period of 3.61 years.
	The following table summarizes information about stock options outstanding at December 31, 2013:
	Options outstanding										Options exercisable
Exercise price range		Number			Weighted-			Weighted-		Exercisable				Weighted-
		of			average			average		at				average
		shares			exercise			remaining		December				exercise
					price			contractual		31, 2013				price
								life (years)
$2.01 - $  2.58			2,250		$	2.29		Indefinite			2,250			$	2.29
8.82 -  17.55			398,149			15.13		6.1			184,574				14.11
			400,399			15.05					186,824				13.97

Stock_Repurchase_Program

Stock Repurchase Program	12 Months Ended
	Dec. 31, 2013
Text Block [Abstract]	'
Stock Repurchase Program	'
	13	Stock Repurchase Program
	The Company maintains a stock repurchase program approved by the Board of Directors, which authorizes the repurchase of shares from time to time in open market purchases. The repurchase program currently allows for the repurchase of approximately 1.2 million additional shares as of December 31, 2013.
	No share repurchases were made under the repurchase program during 2013 and 2012. During 2011, the Company repurchased 339,384 shares for a weighted average price of $14.08 per share.

Litigation

Litigation	12 Months Ended
	Dec. 31, 2013
Commitments And Contingencies Disclosure [Abstract]	'
Litigation	'
	14	Litigation
	The Company is subject to legal proceedings and claims, which arise in the ordinary course of our business. In the opinion of management, the amount of ultimate liability with respect to currently pending or threatened actions is not expected to materially affect the consolidated financial position or results of operations of the Company.

Quarterly_Financial_Informatio

Quarterly Financial Information	12 Months Ended
	Dec. 31, 2013
Quarterly Financial Information Disclosure [Abstract]	'
Quarterly Financial Information	'
	15	Quarterly Financial Information (Unaudited)
	(in thousands, except per share amounts and market price per share)
			First			Second		Third		Fourth
			Quarter			Quarter		Quarter		Quarter
	Year ended December 31, 2013
	Revenues		$	111,551		$	128,798	$	147,971	$	144,524
	Cost of revenues			103,240			105,072		117,785		120,223
	Net (loss) income			(2,549	)		5,886		8,994		5,561
	Basic (loss) earnings per share			(.36	)		0.83		1.26		0.78
	Diluted (loss) earnings per share			(.36	)		0.8		1.21		0.74
	Common stock market prices:
	High		$	53.27		$	62.82	$	73.49	$	98
	Low			38.15			48.5		48.08		66.33
	Year ended December 31, 2012
	Revenues		$	82,422		$	95,500	$	111,069	$	113,661
	Cost of revenues			75,865			79,159		89,505		91,409
	Net (loss) income			(2,213	)		3,743		5,812		5,789
	Basic (loss) earnings per share			(.22	)		0.54		0.83		0.83
	Diluted (loss) earnings per share			(.22	)		0.53		0.81		0.8
	Common stock market prices:
	High		$	21.1		$	21.45	$	28.96	$	39.49
	Low			15.68			18.88		19.99		26.19

Subsequent_Event

Subsequent Event	12 Months Ended
	Dec. 31, 2013
Subsequent Events [Abstract]	'
Subsequent Event	'
	16	Subsequent Event
	Effective February 13, 2014, the Company entered into a workers’ compensation insurance arrangement with ACE Group to provide coverage to BBSI employees in California beginning in the first quarter of 2014. The agreement will be effective through January 2015 with the potential for annual renewals thereafter.
	The arrangement, typically known as a fronted program, will provide BBSI a licensed, admitted insurance carrier in California to issue policies on behalf of BBSI without the intention of transferring any of the worker’s compensation risk for the first $5.0 million per claim. The risk of loss up to the first $5.0 million per claim will be retained by BBSI through an indemnity agreement. While this portion of the risk of loss remains with BBSI, ACE assumes credit risk should BBSI be unable to satisfy its indemnification obligations to ACE. ACE will also bear the economic burden for all costs in excess of $5.0 million per claim. The arrangement with ACE addresses the requirements of California Senate Bill 863 under which the Company cannot continue its self-insurance program in California beyond January 1, 2015.

Summary_of_Operations_and_Sign1

Summary of Operations and Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Nature of operations	'
	Nature of operations
	Barrett Business Services, Inc. (“BBSI”, the “Company”), is a leading provider of business management solutions for small-and mid-sized companies. The Company has developed a management platform that integrates tools from the human resource outsourcing industry and a knowledge-based approach from the management consulting industry. This platform, through the effective leveraging of human capital, assists our business owner clients in more effectively running their business. We believe this platform, delivered through local teams of professionals, differentiates BBSI from our competitors. The Company operates through a network of branch offices throughout California, Oregon, Washington, Idaho, Arizona, Nevada, Utah, Colorado, Maryland, Delaware and North Carolina. Approximately 74%, 69% and 61%, respectively, of our revenue during 2013, 2012 and 2011 were attributable to our California operations. BBSI was incorporated in Maryland in 1965.
	The Company operates a wholly owned captive insurance company, Associated Insurance Company for Excess (“AICE”). AICE is a fully licensed captive insurance company holding a certificate of authority from the Arizona Department of Insurance. The purpose of AICE is twofold: (1) to provide access to more competitive and cost effective insurance markets and (2) to provide additional flexibility in cost effective risk management. The captive handles the Company’s workers’ compensation claims occurring on or after January 1, 2007. AICE provides excess workers’ compensation coverage from $1.0 million up to $5.0 million per occurrence in the states of California, Oregon, Delaware and Washington. AICE also provides general liability insurance coverage for BBSI.
	The Company also operates a wholly owned insurance company, Ecole Insurance Company (“Ecole”). Ecole is a fully licensed insurance company holding a certificate of authority from the Arizona Department of Insurance. Ecole provides workers’ compensation coverage to the Company’s employees working in Arizona beginning with claims occurring on or after March 1, 2010. The restricted capital used to capitalize the insurance company was approximately $6.1 million and is included in restricted marketable securities and workers’ compensation deposits in our consolidated balance sheets.
Principles of consolidation	'
	Principles of consolidation
	The accompanying financial statements are prepared on a consolidated basis. All significant intercompany account balances and transactions between BBSI, AICE, Ecole and BBS I, LLC, the aircraft subsidiary which owns an aircraft for management’s operational travel needs, have been eliminated in consolidation.
Reportable Segment	'
	Reportable Segment
	The Company has one principal operating and reporting segment. The chief operating decision maker (currently our Chief Executive Officer) regularly reviews the financial information of our business at a consolidated level in deciding how to allocate resources and assessing performance.
Revenue recognition	'
	Revenue recognition
	We recognize revenue as services are rendered by our workforce. Professional employer (PEO) services are normally used by organizations to satisfy ongoing needs related to the management of human capital and are governed by the terms of a client services agreement with a minimum term of one year, which cover all employees at a particular work site. Our client services agreements are renewable on an annual basis and typically require 30 days’ written notice to cancel or terminate the contract by either party. Our client services agreements provide for immediate termination upon any default of the client regardless of when notice is given. We report PEO revenues on a net basis because we are not the primary obligor for the services provided by our clients to their customers pursuant to our client services agreements. Consequently, these service fee revenues represent the gross margin generated from our professional employer services after deducting the amounts invoiced to our clients for direct payroll expenses such as salaries, wages, health insurance and employee out-of-pocket expenses incurred incidental to employment and safety incentives. These amounts are also excluded from cost of revenues. Professional Employer service fees also include amounts invoiced to our clients for employer payroll-related taxes and workers’ compensation coverage. Staffing services are engaged by customers to meet short-term and long-term personnel needs.
Cost of revenues	'
	Cost of revenues
	Our cost of revenues for PEO services includes employer payroll related taxes and workers’ compensation. Our cost of revenues for staffing services is comprised of direct payroll costs, employer payroll related taxes and employee benefits and workers’ compensation. Direct payroll costs represent the gross payroll earned by staffing services employees based on salary or hourly wages. Payroll taxes and employee benefits consist of the employer’s portion of Social Security and Medicare taxes, federal and state unemployment taxes and staffing services employee reimbursements for materials, supplies and other expenses, which are paid by our customer. Workers’ compensation costs consist primarily of the costs associated with our self-insured workers’ compensation program, such as claims reserves, claims administration fees, legal fees, state administrative agency fees and excess insurance premiums for catastrophic injuries.
	We also maintain separate workers’ compensation insurance policies for employees working in states where the Company is not self-insured. Safety incentives represent cash incentives paid to certain client companies engaged in a client services agreement, for maintaining safe-work practices in order to minimize workplace injuries. The incentive is based on a percentage of annual payroll and is paid annually to clients who meet predetermined workers’ compensation claims cost objectives.
Cash and cash equivalents	'
	Cash and cash equivalents
	We consider non-restricted short-term investments, which are highly liquid, readily convertible into cash, and have original maturities of less than three months, to be cash equivalents for purposes of the statements of cash flows. A substantial portion of the Company’s cash and cash equivalents is invested in tax-exempt money market funds managed by the Company’s principal bank. The Company maintains cash balances in bank accounts that normally exceed FDIC insured limits. As of December 31, 2013, cash and cash equivalents exceeded federally insured limits by approximately $92.6 million. The Company has not experienced any losses related to its cash concentration.
Marketable securities	'
	Marketable securities
	As of December 31, 2013, the Company’s marketable securities consisted of tax-exempt municipal securities, U.S. Treasuries, variable rate demand notes (VRDN) and corporate bonds. We determine the appropriate classification for certain investments in debt securities, and classify our marketable securities as trading or available-for-sale. The Company classifies municipal securities, U.S. Treasuries, VRDN, and corporate bonds as available for sale; they are reported at fair value with unrealized gains and losses, net of taxes, shown as a component of accumulated other comprehensive income (loss) in stockholders’ equity. Management considers available evidence in evaluating potential impairment of investments, including the duration and extent to which fair value is less than cost and the Company’s ability and intent to hold the investments. In the event a loss is determined to be other-than-temporary, the loss will be recognized in the consolidated statement of operations.
Restricted marketable securities	'
	Restricted marketable securities
	At December 31, 2013 and 2012, restricted marketable securities consisted of U.S. Treasuries, municipal debt instruments, and corporate debt instruments with maturities generally from 180 days to two years (see Note 3, Note 4 and Note 6). At December 31, 2013 and 2012, the approximate fair value of restricted marketable securities equaled their approximate amortized cost. Restricted marketable securities have been categorized as available-for-sale; they are reported at fair value with unrealized gains and losses, net of taxes, shown as a component of accumulated other comprehensive income (loss) in stockholders’ equity. Realized gains and losses on sales of restricted marketable securities are included in other income (expense) on our consolidated statements of operations.
Allowance for doubtful accounts	'
	Allowance for doubtful accounts
	We must make estimates of the collectability of our accounts receivable for services provided to our customers. Our management analyzes historical bad debts, customer concentrations, customer credit-worthiness, current economic conditions and changes in customers’ payment trends when evaluating the adequacy of the allowance for doubtful accounts. If the financial condition of our customers deteriorates, resulting in an impairment of their ability to make payments, additional allowances may be required.
	Our allowance for doubtful accounts activity is summarized as follows (in thousands):
		2013			2012			2011
	Balance at January 1,
	Allowance for doubtful accounts	$	381		$	452		$	374
	Charges to expense		300			195			100
	Write-offs of uncollectible accounts, net of recoveries		(439	)		(266	)		(22	)
	Balance at December 31,
	Allowance for doubtful accounts	$	242		$	381		$	452
Income taxes	'
	Income taxes
	Our income taxes are accounted for using an asset and liability approach. This requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the financial statement and tax basis of assets and liabilities at the applicable tax rates. A valuation allowance is recorded against deferred tax assets if, based on the weight of the available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. The factors used to assess the likelihood of realization include the Company’s forecast of the reversal of temporary differences, future taxable income and available tax planning strategies that could be implemented to realize the net deferred tax assets. Failure to achieve forecasted taxable income in applicable tax jurisdictions could affect the ultimate realization of deferred tax assets and could result in an increase in the Company’s effective tax rate on future earnings.
	The determination of our provision for income taxes requires significant judgment, the use of estimates, and the interpretation and application of complex tax laws. Significant judgment is required in assessing the timing and amounts of deductible and taxable items and the probability of sustaining uncertain tax positions. The Company recognizes the tax benefit from uncertain tax positions if it is more likely than not that the tax positions will be sustained on examination by the tax authorities, based on the technical merits of the position. The tax benefit is measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. As facts and circumstances change, we reassess these probabilities and would record any changes in the consolidated financial statements as appropriate. The Company recognizes interest and penalties related to unrecognized tax benefits in income tax expense.
Business combinations	'
	Business combinations
	We account for business combinations using the acquisition method of accounting. Expenses incurred in connection with a business combination are expensed as incurred. Changes in deferred tax asset valuation allowances and acquired income tax uncertainties after the measurement period are recognized in earnings.
Goodwill and intangible assets	'
	Goodwill and intangible assets
	Goodwill is recorded as the difference, if any, between the aggregate consideration paid for a business combination and the fair value of the net assets acquired. Goodwill is not amortized but is evaluated for impairment annually or more frequently if indicators of impairment are present or changes in circumstances suggest that impairment may exist. The Company has one reporting unit and evaluates the carrying value of goodwill annually at December 31. No impairment has been recognized in the periods presented.
	Our intangible assets with definite lives are amortized on a straight-line basis over their estimated economic useful lives.
Property, equipment and software	'
	Property, equipment and software
	Property, equipment and software are stated at cost. Expenditures for maintenance and repairs are charged to operating expense as incurred and expenditures for additions and improvements are capitalized. The cost of assets sold or otherwise disposed of and the related accumulated depreciation are eliminated from the accounts, and any resulting gain or loss is reflected in the consolidated statements of operations.
	Depreciation of property, equipment and software is calculated using either straight-line or accelerated methods over estimated useful lives of the related assets or lease terms, as follows:
		Years
	Buildings	39
	Office furniture and fixtures	7
	Computer hardware and software	10-Mar
	Aircraft	20
	Leasehold improvements	Life of lease
Impairment of long-lived assets	'
	Impairment of long-lived assets
	Long-lived assets, such as property, equipment and software and acquired intangibles, subject to amortization, are reviewed for impairment annually, or whenever events or changes in circumstances indicate that the remaining estimated useful life may warrant revision or that the carrying amount of an asset may not be recoverable. Some of the events or changes in circumstances that would trigger an impairment review include, but are not limited to, significant under-performance relative to expected and/or historical results (such as two years of significant sales declines or two years of significant negative operating cash flows), significant negative industry or economic trends, or knowledge of transactions involving the sale of similar property at amounts below the carrying value.
	Assets are grouped for recognition and measurement of impairment at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets. If the carrying amount of an asset group exceeds the estimated, undiscounted future cash flows expected to be generated by the asset, then an impairment charge is recognized to the extent the carrying amount exceeds the asset’s fair value. In determining fair value, management considers current results, trends, future prospects, and other economic factors.
Workers' compensation claims liabilities	'
	Workers’ compensation claims liabilities
	The estimated liability for unsettled workers’ compensation claims represents our best estimate, which includes an evaluation of information provided by our internal claims adjusters and our third-party administrators for workers’ compensation claims, coupled with an actuarial estimate of future cost development of reported claims and incurred but not reported claims (together, IBNR) provided by the Company’s independent actuary. Included in the claims liabilities are case reserve estimates for reported losses, plus additional amounts for estimated future development of reported claims and incurred but not reported claims as well as estimates for unallocated loss adjustment expenses, including legal costs. These estimates are continually reviewed and adjustments to liabilities are reflected in current operating results as they become known.
Safety incentives liability	'
	Safety incentives liability
	Safety incentives represent cash incentives paid to certain PEO client companies for maintaining safe-work practices in order to minimize workplace injuries. The incentive is based on a percentage of annual payroll and is paid annually to customers who meet predetermined workers’ compensation claims cost objectives. Safety incentive payments are made only after closure of all workers’ compensation claims incurred during the customer’s contract period. The liability is estimated and accrued each month based upon contract year-to-date payroll and the then-current amount of the customer’s estimated workers’ compensation claims reserves as established by us and our third party administrator and the expected payout as determined by historical incentive payment trends. Safety incentive expense is netted against PEO services revenue in our consolidated statements of operations.
Customer deposits	'
	Customer deposits
	We require deposits from certain PEO customers to cover a portion of our accounts receivable due from such customers in the event of default of payment.
Comprehensive income (loss)	'
	Comprehensive income (loss)
	Comprehensive income (loss) includes all changes in equity during a period except those that resulted from investments by or distributions to the Company’s stockholders.
	Other comprehensive income (loss) refers to revenues, expenses, gains and losses that under generally accepted accounting principles are included in comprehensive income (loss), but excluded from net income (loss) as these amounts are recorded directly as an adjustment to stockholders’ equity. Our other comprehensive income (loss) is comprised of unrealized holding gains and losses on our available for sale marketable securities.
Statements of cash flows	'
	Statements of cash flows
	Interest paid during 2013, 2012 and 2011 did not materially differ from interest expense. Income taxes paid by the Company in 2013, 2012 and 2011 totaled $9.0 million, $3.3 million and $4.7 million, respectively.
Basic and diluted earnings per share	'
	Basic and diluted earnings per share
	Basic earnings per share are computed based on the weighted average number of common shares outstanding for each year using the treasury method. Diluted earnings per share reflect the potential effects of the exercise of outstanding stock options. Basic and diluted shares outstanding are summarized as follows (in thousands):
		Year Ended
		December 31,
		2013			2012			2011
	Weighted average number of basic shares outstanding		7,105			7,723			10,082
	Effect of dilutive securities		292			140			68
	Weighted average number of diluted shares outstanding		7,397			7,863			10,150
Reclassifications	'
	Reclassifications
	Certain prior year amounts have been reclassified to conform to the 2013 presentation. Such reclassifications had no impact on the Company’s financial condition, operating results, cash flows, working capital or stockholder’s equity.
Accounting estimates	'
	Accounting estimates
	The preparation of our consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Management bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Estimates are used for carrying values of marketable securities, allowance for doubtful accounts, deferred income taxes, carrying values for goodwill and property and equipment, accrued workers’ compensation liabilities and safety incentive liabilities. Actual results may or may not differ from such estimates.
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements
	In July 2013, the Financial Accounting Standards Board (“FASB”) issued ASU 2013-11, Income Taxes (Topic 740): Presentation of Unrecognized Tax Benefit When a Net Operating Loss Carryforward, A Similar Tax Loss, or a Tax Credit Carryforward Exists (A Consensus the FASB Emerging Issues Task Force). Accounting Standards update “ASU” 2013-11 provides guidance on financial statement presentation of unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. The FASB’s objective in issuing this ASU is to eliminate diversity in practice resulting from a lack of guidance on this topic in current U.S. GAAP. This ASU applies to all entities with unrecognized tax benefits that also have tax loss or tax credit carryforwards in the same tax jurisdiction as of the reporting date. This amendment is effective for public entities for fiscal years beginning after December 15, 2013 and interim periods within those years. The Company does not expect the adoption of this standard to have a material impact on the Company’s financial statements.
	Management believes that accounting pronouncements with a material impact on our consolidated financial statements have been implemented and do not believe there are any new or pending pronouncements that will materially impact our consolidated financial position or results of operations.

Summary_of_Operations_and_Sign2

Summary of Operations and Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Summary of Allowance for Doubtful Accounts	'
	Our allowance for doubtful accounts activity is summarized as follows (in thousands):
		2013			2012			2011
	Balance at January 1,
	Allowance for doubtful accounts	$	381		$	452		$	374
	Charges to expense		300			195			100
	Write-offs of uncollectible accounts, net of recoveries		(439	)		(266	)		(22	)
	Balance at December 31,
	Allowance for doubtful accounts	$	242		$	381		$	452
Summary of Property, Equipment and Software Over Estimated Useful Life	'
	Depreciation of property, equipment and software is calculated using either straight-line or accelerated methods over estimated useful lives of the related assets or lease terms, as follows:
		Years
	Buildings	39
	Office furniture and fixtures	7
	Computer hardware and software	10-Mar
	Aircraft	20
	Leasehold improvements	Life of lease
Summary of Basic and Diluted Common Shares Outstanding	'
	Basic and diluted shares outstanding are summarized as follows (in thousands):
		Year Ended
		December 31,
		2013			2012			2011
	Weighted average number of basic shares outstanding		7,105			7,723			10,082
	Effect of dilutive securities		292			140			68
	Weighted average number of diluted shares outstanding		7,397			7,863			10,150

Fair_Value_Measurement_Tables

Fair Value Measurement (Tables)	12 Months Ended
	Dec. 31, 2013
Fair Value Disclosures [Abstract]	'
Summary of Marketable Securities Consist of Investments	'
	Marketable securities consist of the following (in thousands):
		December 31, 2013							December 31, 2012
		Cost		Gross			Recorded		Cost		Gross		Recorded		Fair
				Unrealized			Basis				Unrealized		Basis		Value
				(Losses)							Gains				Category
	Current:
	Available-for-sale:
	Municipal bonds	$	0	$	0		$	0	$	409	$	1	$	410		2
	VRDN		10,000		0			10,000		0		0		0		2
	Corporate bonds		9,800		(13	)		9,787		14,764		16		14,780		2
	U.S. Treasuries		0		0			0		1,555		3		1,558		1
		$	19,800	$	(13	)	$	19,787	$	16,728	$	20	$	16,748
	Long term:
	Available-for-sale:
	Municipal bonds	$	4,074	$	(17	)	$	4,057	$	292	$	1	$	293		2
	Corporate bonds		1,879		(27	)		1,852		9,111		28		9,139		2
	Held-to-maturity:
	Corporate bonds		0		0			0		467		0		467		2
		$	5,953	$	(44	)	$	5,909	$	9,870	$	29	$	9,899
Summary of Restricted Marketable Securities Component and Workers' Compensation Deposits	'
	The Company’s restricted marketable securities component of restricted marketable securities and workers’ compensation deposits consists of the following (in thousands):
		December 31, 2013							December 31, 2012
		Cost		Gross			Recorded		Cost		Gross		Recorded		Fair
				Unrealized			Basis				Unrealized		Basis		Value
				Gains							Gains				Category
	Available-for-sale:
	Municipal bonds	$	4,742	$	10		$	4,752	$	4,920	$	17	$	4,937		2
	Corporate bonds		2,849		5			2,854		2,035		5		2,040		2
	U.S. treasuries		2,787		0			2,787		1,780		0		1,780		1
		$	10,378	$	15		$	10,393	$	8,735	$	22	$	8,757
Schedule of Long Term Restricted Certificates of Deposit	'
	The Company’s long term restricted certificates of deposit are summarized as follows (in thousands):
		December 31, 2013							December 31, 2012
		Cost		Gross			Recorded		Cost		Gross		Recorded		Fair
				Unrealized			Basis				Unrealized		Basis		Value
				Gains							Gains				Category
	Restricted certificates of deposit	$	12,789	$	0		$	12,789	$	0	$	0	$	0		2

Property_Equipment_and_Softwar1

Property, Equipment and Software (Tables)	12 Months Ended
	Dec. 31, 2013
Property Plant And Equipment [Abstract]	'
Summary of Property, Equipment and Software	'
	Property, equipment and software consist of the following (in thousands):
		December 31,
		2013		2012
	Buildings	$	11,158	$	10,897
	Office furniture and fixtures		8,912		6,095
	Computer hardware and software		8,032		7,098
	Aircraft		4,617		4,584
			32,719		28,674
	Less accumulated depreciation and amortization		13,660		11,675
			19,059		16,999
	Land		1,490		1,490
		$	20,549	$	18,489

Workers_Compensation_Claims_Ta

Workers' Compensation Claims (Tables)	12 Months Ended
	Dec. 31, 2013
Text Block [Abstract]	'
Summarizes Aggregate Workers' Compensation Reserve Activity	'
	The following table summarizes the aggregate workers’ compensation reserve activity (in thousands):
		Year Ended December 31,
		2013		2012		2011
	Balance at January 1,
	Workers’ compensation claims liabilities	$	70,564	$	51,193	$	39,302
	Claims expense accrual:
	Current year		63,822		38,386		26,161
	Prior years		23,445		12,344		9,978
			87,267		50,730		36,139
	Claims payments related to:
	Current year		10,586		6,746		5,565
	Prior years		34,801		24,613		18,683
			45,387		31,359		24,248
	Balance at December 31,
	Workers’ compensation claims liabilities	$	112,444	$	70,564	$	51,193
	Incurred but not reported (IBNR)	$	69,611	$	47,992	$	37,335

Commitments_and_Contingencies_

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2013
Commitments And Contingencies Disclosure [Abstract]	'
Summary of Minimum Annual Payments in Operating Lease Agreements	'
	We lease office space for our branch offices under operating lease agreements that require minimum annual payments as follows (in thousands):
	Year ending
	December 31,
	2014	$	2,941
	2015		2,490
	2016		1,960
	2017		1,333
	2018		371
	Thereafter		13
		$	9,108

Income_Taxes_Tables

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Summary of Provision for Income Taxes from Continuing Operations	'
	The provision for income taxes from continuing operations are as follows (in thousands):
		Year ended December 31,
		2013			2012			2011
	Current:
	Federal	$	6,386		$	5,378		$	857
	State		1,225			685			(474	)
			7,611			6,063			383
	Deferred:
	Federal		(519	)		341			283
	State		(82	)		(76	)		171
			(601	)		265			454
	Total provision	$	7,010		$	6,328		$	837
Summary of Deferred Income Tax Assets and Liabilities	'
	Deferred income tax assets and liabilities are comprised of the following components (in thousands):
		December 31,
		2013			2012
	Gross deferred income tax assets:
	Workers’ compensation claims liabilities	$	6,985		$	4,833
	Safety incentives payable		3,529			3,422
	Allowance for doubtful accounts		94			148
	Deferred compensation		0			44
	Tax effect of unrealized losses, net		959			936
	Alternative minimum tax credit carryforward		0			0
	State credit carryforward		805			805
	State loss carryforward		0			0
	Other		504			284
			12,876			10,472
	Less valuation allowance		1,763			1,773
			11,113			8,699
	Gross deferred income tax liabilities:
	Tax depreciation in excess of book depreciation		(2,793	)		(2,017	)
	Tax amortization of goodwill		(10,178	)		(9,141	)
			(12,971	)		(11,158	)
	Net deferred income tax liabilities	$	(1,858	)	$	(2,459	)
Summary of Effective Tax Rate for Continuing Operations Differed from U.S. Statutory Federal Tax Rate	'
	The effective tax rate for continuing operations differed from the U.S. statutory federal tax rate due to the following:
		Year ended December 31,
		2013			2012			2011
	Statutory federal tax rate		35	%		35	%		34	%
	State taxes, net of federal benefit		3.4			0.4			(4.2	)
	Valuation allowance on capital loss carryforwardand state tax credit carryforward		(.4	)		2.3			3.1
	Adjustment for final positions on filed returns		(1.5	)		(.3	)		(.3	)
	Officer life insurance proceeds		0			0			(22.4	)
	Nondeductible expenses and other, net		0.8			4.4			3.9
	Federal tax-exempt interest income		(.2	)		(.4	)		(.9	)
	Federal and state tax credits		(8.9	)		(8.9	)		(7.7	)
			28.2	%		32.5	%		5.5	%

Stock_Incentive_Plans_Tables

Stock Incentive Plans (Tables)	12 Months Ended
	Dec. 31, 2013
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]	'
Summary of Stock Options Activity	'
	A summary of the status of the Company’s stock options at December 31, 2013, 2012 and 2011, together with changes during the periods then ended, is presented below:
		Number			Weighted
		of			average
		options			exercise
					price
	Outstanding at December 31, 2010		399,569
	Options granted at market price		289,200		$	16.06
	Options exercised		(7,475	)		7.24
	Options cancelled		(10,000	)		14.39
	Outstanding at December 31, 2011		671,294
	Options granted at market price		7,500			17.55
	Options exercised		(131,997	)		13.98
	Options cancelled		(8,100	)		13.85
	Outstanding at December 31, 2012		538,697
	Options exercised		(138,298	)		13.53
	Outstanding at December 31, 2013		400,399
	Available for grant at December 31, 2013		543,503
Summary of Stock Options Outstanding	'
	The following table presents information on stock options outstanding:
		Year Ended
		December 31,
	(in thousands, except share data)	2013			2012
	Intrinsic value of options exercised in the period	$	6,089		$	895
	($ in thousands, except share data)	Number			Weighted			Weighted				Aggregate
		of			Average			Average				Intrinsic
		Shares			Exercise			Remaining				Value
					Price			Contractual
								Term (Years)
	Stock options:
	Outstanding December 31, 2013		400,399		$	15.05			6.02			$	31,106
	Exercisable at December 31, 2013		186,824			13.97			4.67				14,717
Summary of Fair Value of Stock Option Awards	'
	The fair value of stock option awards as determined under the Black-Scholes option-pricing model was estimated with the following weighted-average assumptions:
		2012			2011
	Expected volatility		65.9	%		65.9	%
	Risk free interest rate		2.9	%		2.9	%
	Expected dividend yield		2.5	%		2.3	%
	Expected term		7.3 years			7.3 years
	Weighted average fair value per share	$	9.08		$	7.2
Schedule of Restricted Stock Unit Activity	'
	The following table presents restricted stock unit activity for 2013:
		Units			Weighted Average
					Grant Date
					Fair Value
	Non-vested at December 31, 2012		47,500		$	21.44
	Granted		44,970			50.28
	Vested		(10,302	)		21.44
	Cancelled/Forfeited		(1,573	)		21.44
	Non-vested at December 31, 2013		80,595			37.53
Summary of Stock-Based Compensation Expense Related to Stock Option and Restricted Stock Unit Awards	'
	The following table summarizes stock-based compensation expense related to stock option and restricted stock unit awards (in thousands):
		Year Ended
		December 31,
		2013			2012			2011
	Stock-based compensation expense included in selling, general and administrative expenses	$	1,016		$	695		$	473
	Deferred income taxes		404			272			188
	Stock-based compensation expense related to stock options and restricted stock units, net of tax	$	612		$	423		$
									285
Summary of Information about Stock Options Outstanding	'
	The following table summarizes information about stock options outstanding at December 31, 2013:
	Options outstanding									Options exercisable
	Exercise price range	Number			Weighted-			Weighted-		Exercisable				Weighted-
		of			average			average		at				average
		shares			exercise			remaining		December				exercise
					price			contractual		31, 2013				price
								life (years)
	$2.01 - $  2.58		2,250		$	2.29		Indefinite			2,250			$	2.29
	8.82 -  17.55		398,149			15.13		6.1			184,574				14.11
			400,399			15.05					186,824				13.97

Quarterly_Financial_Informatio1

Quarterly Financial Information (Tables)	12 Months Ended
	Dec. 31, 2013
Quarterly Financial Information Disclosure [Abstract]	'
Summary of Quarterly Financial Information	'
		First			Second		Third		Fourth
		Quarter			Quarter		Quarter		Quarter
	Year ended December 31, 2013
	Revenues	$	111,551		$	128,798	$	147,971	$	144,524
	Cost of revenues		103,240			105,072		117,785		120,223
	Net (loss) income		(2,549	)		5,886		8,994		5,561
	Basic (loss) earnings per share		(.36	)		0.83		1.26		0.78
	Diluted (loss) earnings per share		(.36	)		0.8		1.21		0.74
	Common stock market prices:
	High	$	53.27		$	62.82	$	73.49	$	98
	Low		38.15			48.5		48.08		66.33
	Year ended December 31, 2012
	Revenues	$	82,422		$	95,500	$	111,069	$	113,661
	Cost of revenues		75,865			79,159		89,505		91,409
	Net (loss) income		(2,213	)		3,743		5,812		5,789
	Basic (loss) earnings per share		(.22	)		0.54		0.83		0.83
	Diluted (loss) earnings per share		(.22	)		0.53		0.81		0.8
	Common stock market prices:
	High	$	21.1		$	21.45	$	28.96	$	39.49
	Low		15.68			18.88		19.99		26.19

Summary_of_Operations_and_Sign3

Summary of Operations and Significant Accounting Policies - Additional Information (Detail) (USD $)	12 Months Ended				12 Months Ended			12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Mar. 01, 2010	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
	Unit			Ecole Insurance Company [Member]	Minimum [Member]	Minimum [Member]	Minimum [Member]	Maximum [Member]	Maximum [Member]	Maximum [Member]
	Segment						ACE [Member]			ACE [Member]
Basis Of Presentation Of Interim Period Statements [Line Items]	'	'	'	'	'	'	'	'	'	'
Revenue from attributable to geographic area	74.00%	69.00%	61.00%	'	'	'	'	'	'	'
Workers Compensation Coverage Per Occurrence	'	'	'	'	'	'	$1,000,000	'	'	$5,000,000
Restricted capital	11,205,000	9,726,000	'	6,100,000	'	'	'	'	'	'
Operating and reporting segment	1	'	'	'	'	'	'	'	'	'
Revenue recognition professional employer services contracts term	'1 year	'	'	'	'	'	'	'	'	'
Professional employer service contract cancellation and termination period	'30 days	'	'	'	'	'	'	'	'	'
Cash and cash equivalents, maturity term	'3 months	'	'	'	'	'	'	'	'	'
Cash and cash equivalents exceeded federally insured limits Value	92,600,000	'	'	'	'	'	'	'	'	'
Restricted marketable securities maturity period	'	'	'	'	'180 days	'180 days	'	'2 years	'2 years	'
Likelihood of tax benefit being realized upon settlement	50.00%	'	'	'	'	'	'	'	'	'
Number of reporting unit	1	'	'	'	'	'	'	'	'	'
Goodwill and intangible assets impairment	0	'	'	'	'	'	'	'	'	'
Income taxes paid	$9,000,000	$3,300,000	$4,700,000	'	'	'	'	'	'	'

Summary_of_Operations_and_Sign4

Summary of Operations and Significant Accounting Policies - Summary of Allowance for Doubtful Accounts (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Receivables [Abstract]	'	'	'
Allowance for doubtful accounts, beginning balance	$381	$452	$374
Charges to expense	300	195	100
Write-offs of uncollectible accounts, net of recoveries	-439	-266	-22
Allowance for doubtful accounts, ending balance	$242	$381	$452

Summary_of_Operations_and_Sign5

Summary of Operations and Significant Accounting Policies - Summary of Property, Equipment and Software Over Estimated Useful Life (Detail)	12 Months Ended
	Dec. 31, 2013
Buildings [Member]	'
Property, Plant and Equipment [Line Items]	'
Property, Plant and Equipment, Useful Life	'39 years
Office Furniture and Fixtures [Member]	'
Property, Plant and Equipment [Line Items]	'
Property, Plant and Equipment, Useful Life	'7 years
Aircraft [Member]	'
Property, Plant and Equipment [Line Items]	'
Property, Plant and Equipment, Useful Life	'20 years
Leasehold improvements [Member]	'
Property, Plant and Equipment [Line Items]	'
Leasehold improvements	'Life of Lease
Minimum [Member] | Computer Hardware and Software [Member]	'
Property, Plant and Equipment [Line Items]	'
Property, Plant and Equipment, Useful Life	'3 years
Maximum [Member] | Computer Hardware and Software [Member]	'
Property, Plant and Equipment [Line Items]	'
Property, Plant and Equipment, Useful Life	'10 years

Summary_of_Operations_and_Sign6

Summary of Operations and Significant Accounting Policies - Summary of Basic and Diluted Common Shares Outstanding (Detail)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Weighted Average Number Of Shares Outstanding Diluted Disclosure Items [Abstract]	'	'	'
Weighted average number of basic shares outstanding	7,105	7,723	10,083
Effect of dilutive securities	292	140	68
Weighted average number of diluted shares outstanding	7,397	7,863	10,150

Stock_Repurchase_Additional_In

Stock Repurchase - Additional Information (Detail) (USD $)	0 Months Ended		12 Months Ended
	Sep. 28, 2012	Mar. 28, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Sep. 21, 2012
Equity, Class of Treasury Stock [Line Items]	'	'	'	'	'	'
Repurchase common stock held by promoter, one	'	'	0	0	339,384	'
Repurchase share price, per share	'	$20	$0.01	$0.01	'	'
Total consideration	'	$59,700,000	'	'	'	'
Stock repurchase in cash	'	'	0	25,432,000	4,778,000	'
Non-Voting Redeemable Preferred Stock with a liquidation preference	'	'	$1,000	'	'	'
Professional and legal fees	'	'	514,000	'	'	'
Redemption of outstanding shares of Series A Nonconvertible, Non-Voting Redeemable Preferred Stock	'	'	'	'	'	34,800,000
Decrease in dividend obligation after redemption of preferred stock	870,000	'	'	'	'	'
Dividend rate on preferred stock paid semi-annually	5.00%	'	'	'	'	'
Preferred stock redemption period	'	'	'6 months	'	'	'
Series A Nonconvertible, Non-Voting Redeemable Preferred Stock [Member]	'	'	'	'	'	'
Equity, Class of Treasury Stock [Line Items]	'	'	'	'	'	'
Stock repurchase from issued shares	'	'	34,800	'	'	'
Promoter One [Member]	'	'	'	'	'	'
Equity, Class of Treasury Stock [Line Items]	'	'	'	'	'	'
Repurchase common stock held by promoter, one	'	2,485,929	'	'	'	'
Promoter Two [Member]	'	'	'	'	'	'
Equity, Class of Treasury Stock [Line Items]	'	'	'	'	'	'
Repurchase common stock held by promoter, one	'	500,000	'	'	'	'
Cash [Member]	'	'	'	'	'	'
Equity, Class of Treasury Stock [Line Items]	'	'	'	'	'	'
Stock repurchase in cash	'	'	$24,900,000	'	'	'

Fair_Value_of_Financial_Instru1

Fair Value of Financial Instruments and Concentration of Credit Risk - Additional Information (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Concentration Risk [Line Items]	'	'	'	'
Cash and cash equivalents	$93,557,000	$45,747,000	$49,571,000	$30,924,000
Credit Concentration Risk [Member] | Tax-exempt Money Market Funds [Member]	'	'	'	'
Concentration Risk [Line Items]	'	'	'	'
Cash and cash equivalents	66,300,000	'	'	'
Credit Concentration Risk [Member] | Variable Rate Demand Notes (VRDN) [Member]	'	'	'	'
Concentration Risk [Line Items]	'	'	'	'
Marketable securities	10,000,000	'	'	'
Credit Concentration Risk [Member] | Municipal Bonds [Member]	'	'	'	'
Concentration Risk [Line Items]	'	'	'	'
Marketable securities	$8,800,000	'	'	'

Fair_Value_Measurement_Additio

Fair Value Measurement - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2013
	Investment
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'
Number of Investment Broker	3
Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Nonrecurring [Member]	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'
Number of Assets held by entity under fair value	0
Number of Liability held by entity under fair value	0

Fair_Value_Measurement_Summary

Fair Value Measurement - Summary of Marketable Securities Consist of Investments (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Recorded Basis	$5,909	$9,899
Recorded Basis	19,787	16,748
Long-Term Available-for-Sale [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Cost	5,953	9,870
Gross Unrealized Gains (Losses)	-44	29
Recorded Basis	5,909	9,899
Corporate Bonds [Member] | Long-Term Available-for-Sale [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Cost	1,879	9,111
Gross Unrealized Gains (Losses)	-27	28
Recorded Basis	1,852	9,139
Fair Value Category	2	'
Municipal Bonds [Member] | Long-Term Available-for-Sale [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Cost	4,074	292
Gross Unrealized Gains (Losses)	-17	1
Recorded Basis	4,057	293
Fair Value Category	2	'
Held-to-Maturity [Member] | Corporate Bonds [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Held-to-maturity, Cost	0	467
Fair Value Category	2	'
Held-to-maturity, Gross Unrealized Gains (Losses)	0	0
Held-to-maturity, Recorded Basis	0	467
Current Available-for-Sale [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Cost	19,800	16,728
Gross Unrealized Gains (Losses)	-13	20
Recorded Basis	19,787	16,748
Current Available-for-Sale [Member] | Corporate Bonds [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Cost	9,800	14,764
Gross Unrealized Gains (Losses)	-13	16
Recorded Basis	9,787	14,780
Fair Value Category	2	'
Current Available-for-Sale [Member] | Municipal Bonds [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Cost	0	409
Gross Unrealized Gains (Losses)	0	1
Recorded Basis	0	410
Fair Value Category	2	'
Current Available-for-Sale [Member] | Variable Rate Demand Notes (VRDN) [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Cost	10,000	0
Gross Unrealized Gains (Losses)	0	0
Recorded Basis	10,000	0
Fair Value Category	2	'
Current Available-for-Sale [Member] | U.S. Treasuries [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Cost	0	1,555
Gross Unrealized Gains (Losses)	0	3
Recorded Basis	$0	$1,558
Fair Value Category	1	'

Fair_Value_Measurement_Summary1

Fair Value Measurement - Summary of Restricted Marketable Securities Component and Workers' Compensation Deposits (Detail) (Available-for-sale Securities [Member], USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Cost	$10,378	$8,735
Gross Unrealized Gains	15	22
Recorded Basis	10,393	8,757
Municipal Bonds [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Cost	4,742	4,920
Gross Unrealized Gains	10	17
Recorded Basis	4,752	4,937
Fair Value Category	2	'
Corporate Bonds [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Cost	2,849	2,035
Gross Unrealized Gains	5	5
Recorded Basis	2,854	2,040
Fair Value Category	2	'
U.S. Treasuries [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Cost	2,787	1,780
Gross Unrealized Gains	0	0
Recorded Basis	$2,787	$1,780
Fair Value Category	1	'

Fair_Value_Measurement_Schedul

Fair Value Measurement - Schedule of Long Term Restricted Certificates of Deposit (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Cost	$12,789	$0
Restricted Certificates of Deposit [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Cost	12,789	0
Gross Unrealized Gains	0	0
Recorded Basis	$12,789	$0
Fair Value Category	2	'

Property_Equipment_and_Softwar2

Property, Equipment and Software - Summary of Property, Equipment and Software (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Property, Plant and Equipment [Line Items]	'	'
Property, Plant and Equipment	$32,719	$28,674
Less accumulated depreciation and amortization	13,660	11,675
Property, Plant and Equipment, Gross	19,059	16,999
Land	1,490	1,490
Property, Plant and Equipment, Net	20,549	18,489
Buildings [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, Plant and Equipment	11,158	10,897
Office Furniture and Fixtures [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, Plant and Equipment	8,912	6,095
Computer Hardware and Software [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, Plant and Equipment	8,032	7,098
Aircraft [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, Plant and Equipment	$4,617	$4,584

Workers_Compensation_Claims_Ad

Workers' Compensation Claims - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Jun. 01, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'
Estimated future liability for unsettled workers' compensation	$112,444,000	'	$70,564,000	$51,193,000	$39,302,000
Receivable from insurer for insured claims liability	768,000	'	757,000	'	'
Long-term workers' compensation claims liabilities	331,000	'	'	'	'
Aggregate undiscounted payout amount	440,000	'	'	'	'
Specified investment balances or other financial instruments	72,900,000	'	26,100,000	'	'
Surety bonds and standby letters of credit	70,800,000	'	'	'	'
Annual fee paid	'	'	'	292,000	'
Increasing Company's surety deposit requirement	'	63,900,000	'	'	'
Letter of credit	'	12,800,000	'	'	'
Certificates of deposit posted as collateral	12,789,000	'	0	'	'
Minimum [Member]	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'
Discount rates applied to discounted liabilities	4.25%	'	'	'	'
Pay-out periods to the beneficiaries	'7 years	'	'	'	'
Maximum [Member]	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'
Discount rates applied to discounted liabilities	9.00%	'	'	'	'
Pay-out periods to the beneficiaries	'32 years	'	'	'	'
ACE [Member] | Minimum [Member]	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'
Excess workers' compensation insurance coverage with Chartis	5,000,000	'	'	'	'
ACE [Member] | Maximum [Member]	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'
Excess workers' compensation insurance coverage with Chartis	15,000,000	'	'	'	'
ACE [Member] | Self-Insured States [Member]	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'
Excess workers' compensation insurance retention	5,000,000	'	'	'	'
ACE [Member] | Colorado [Member]	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'
Excess workers' compensation insurance retention	2,000,000	'	'	'	'
Excess workers compensation insurance coverage with Chartis maximum limit	'Statutory limits	'	'	'	'
ACE [Member] | Colorado [Member] | Minimum [Member]	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'
Excess workers' compensation insurance coverage with Chartis	2,000,000	'	'	'	'
ACE [Member] | Maryland [Member]	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'
Excess workers' compensation insurance retention	1,000,000	'	'	'	'
ACE [Member] | Maryland [Member] | Minimum [Member]	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'
Excess workers' compensation insurance coverage with Chartis	1,000,000	'	'	'	'
ACE [Member] | Maryland [Member] | Maximum [Member]	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'
Excess workers' compensation insurance coverage with Chartis	25,000,000	'	'	'	'
Wells Fargo [Member]	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'
Certificates of deposit posted as collateral	'	$12,800,000	'	'	'

Workers_Compensation_Claims_Su

Workers' Compensation Claims - Summarizes Aggregate Workers' Compensation Reserve Activity (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Workers Compensation Reserve [Abstract]	'	'	'
Workers' compensation claims liabilities, Beginning balance	$70,564	$51,193	$39,302
Claims expense accrual:	'	'	'
Current year	63,822	38,386	26,161
Prior years	23,445	12,344	9,978
Total expense accrual	87,267	50,730	36,139
Claims payments related to:	'	'	'
Current year	10,586	6,746	5,565
Prior years	34,801	24,613	18,683
Total paid	45,387	31,359	24,248
Workers' compensation claims liabilities, Ending balance	112,444	70,564	51,193
Incurred but not reported (IBNR)	$69,611	$47,992	$37,335

Revolving_Credit_Facility_and_1

Revolving Credit Facility and Long-Term Debt - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Line of Credit Facility [Line Items]	'	'
Line of credit facility expiration date	1-Oct-17	'
Revolving credit facility borrowing capacity	$19,000,000	$4,500,000
Letters of credit outstanding amount	19,400,000	'
Interest calculation under revolving credit facility	'The Agreement also provides for an unused commitment fee of 0.25% per annum on the average daily-unused amount of the revolving credit facility.	'
Ratio of restricted and unrestricted cash and marketable securities to workers' compensation and safety incentive liabilities	1	'
Prohibition on incurring additional indebtedness without the prior approval of the Bank in purchase money financing	200,000	'
September 30, 2015 [Member]	'	'
Line of Credit Facility [Line Items]	'	'
Funded Debt to EBITDA ratio	1.5	'
Thereafter [Member]	'	'
Line of Credit Facility [Line Items]	'	'
Funded Debt to EBITDA ratio	1.25	'
Maximum [Member]	'	'
Line of Credit Facility [Line Items]	'	'
Reduction in borrowing capacity	2,500,000	'
Maximum [Member] | September 30, 2014 [Member]	'	'
Line of Credit Facility [Line Items]	'	'
Funded Debt to EBITDA ratio	1.75	'
Minimum [Member]	'	'
Line of Credit Facility [Line Items]	'	'
Minimum Fixed Charge Coverage ratio	1.25	'
Revolving Credit Facility [Member]	'	'
Line of Credit Facility [Line Items]	'	'
Outstanding borrowings on the revolving credit facility	0	'
LIBOR plus rate	1.75%	'
Unused commitment fee on unused amount	0.25%	'
Interest calculation under revolving credit facility	'The rate is calculated based on LIBOR plus 1.75%	'
Term Loan [Member]	'	'
Line of Credit Facility [Line Items]	'	'
LIBOR plus rate	2.25%	'
Term loan with principal bank	5,300,000	'
Payment of monthly installments of term loan	$18,375	'
Term loan from Bank, Interest rate description	'One month LIBOR plus 2.25%	'

401k_Savings_Plan_Additional_I

401(k) Savings Plan - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
	Age
	Hours
Compensation And Retirement Disclosure [Abstract]	'	'	'
Age to participate in the savings plan	21	'	'
Time to participate in the savings plan	1,000	'	'
Consecutive period to participate in the savings plan	'12 months	'	'
Discretionary Company contributions	$0	$0	$0
Contributions by management	100.00%	'	'
Percentage of each participating employee annual compensation	3.00%	'	'
Employee's contributions	50.00%	'	'
Additional annual compensation	2.00%	'	'
Matching contributions	$734,000	$610,000	$494,000

Commitments_and_Contingencies_1

Commitments and Contingencies - Summary of Minimum Annual Payments in Operating Lease Agreements (Detail) (USD $)	Dec. 31, 2013
In Thousands, unless otherwise specified
Leases [Abstract]	'
2014	$2,941
2015	2,490
2016	1,960
2017	1,333
2018	371
Thereafter	13
Total	$9,108

Commitments_and_Contingencies_2

Commitments and Contingencies - Additional Information (Detail) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Leases [Abstract]	'	'	'
Rent expense	$3.20	$2.80	$2.90

Related_Party_Transactions_Add

Related Party Transactions - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2011	Dec. 31, 2009
		acre
Related Party Transactions [Abstract]	'	'
Acres of river front property purchased	'	1.25
Total cost of property purchased	'	$1,500,000
Purchase financed with cash	'	1,000,000
Purchase financed with note payable	'	500,000
Annual cash payments related to lease by LLC	$25,000	'
Percentage of restaurant's gross income	5.00%	'

Income_Taxes_Summary_of_Provis

Income Taxes - Summary of Provision for Income Taxes from Continuing Operations (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Current:	'	'	'
Federal	$6,386	$5,378	$857
State	1,225	685	-474
Current income tax expense	7,611	6,063	383
Deferred:	'	'	'
Federal	-519	341	283
State	-82	-76	171
Deferred income taxes	-601	265	454
Provision for income taxes	$7,010	$6,328	$837

Income_Taxes_Summary_of_Deferr

Income Taxes - Summary of Deferred Income Tax Assets and Liabilities (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Gross deferred income tax assets:	'	'
Workers' compensation claims liabilities	$6,985	$4,833
Safety incentives payable	3,529	3,422
Allowance for doubtful accounts	94	148
Deferred compensation	0	44
Tax effect of unrealized losses, net	959	936
Alternative minimum tax credit carryforward	0	0
State credit carryforward	805	805
State loss carryforward	0	0
Other	504	284
Deferred tax assets, gross total	12,876	10,472
Less valuation allowance	1,763	1,773
Deferred tax assets, net total	11,113	8,699
Gross deferred income tax liabilities:	'	'
Tax depreciation in excess of book depreciation	-2,793	-2,017
Tax amortization of goodwill	-10,178	-9,141
Deferred Tax Liabilities, gross total	-12,971	-11,158
Net deferred income tax liabilities	($1,858)	($2,459)

Income_Taxes_Summary_of_Effect

Income Taxes - Summary of Effective Tax Rate for Continuing Operations Differed from U.S. Statutory Federal Tax Rate (Detail)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Tax Disclosure [Abstract]	'	'	'
Statutory federal tax rate	35.00%	35.00%	34.00%
State taxes, net of federal benefit	3.40%	0.40%	-4.20%
Valuation allowance on capital loss carryforward and state tax credit carryforward	-0.40%	2.30%	3.10%
Adjustment for final positions on filed returns	-1.50%	-0.30%	-0.30%
Officer life insurance proceeds	0.00%	0.00%	-22.40%
Nondeductible expenses and other, net	0.80%	4.40%	3.90%
Federal tax-exempt interest income	-0.20%	-0.40%	-0.90%
Federal and state tax credits	-8.90%	-8.90%	-7.70%
Total	28.20%	32.50%	5.50%

Income_Taxes_Additional_Inform

Income Taxes - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Tax Disclosure [Abstract]	'	'	'
Valuation allowance of federal and state tax benefits not expected to be utilized	$1,763,000	$1,773,000	'
Unrecognized tax benefits	0	0	'
Reduction in state tax benefit	284,000	498,000	502,000
Capital loss carry forwards	2,500,000	'	'
Expiry of capital loss carry forwards	'2015	'	'
State tax loss carry forwards	$1,100,000	'	'
State tax loss carry forwards expiry year	'2024	'	'

Stock_Incentive_Plans_Addition

Stock Incentive Plans - Additional Information (Detail) (USD $)	1 Months Ended		12 Months Ended
In Millions, except Share data, unless otherwise specified	Jul. 31, 2013	Jul. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
	Installment	Installment	Installment
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]	'	'	'	'	'	'
Options issued to outside consultants or advisors	'	'	0	'	'	'
Number of shares of common stock reserved for issuance under the 2009 Plan	'	'	1,000,000	'	'	'
Aggregate number of shares for which incentive stock options may be granted under the Plan	'	'	900,000	'	'	'
Option awards shares outstanding under the 2009 plan together with the 2003 Plan and its predecessor	'	'	400,399	538,697	671,294	399,569
Outstanding options expiration period from the date of grant	'	'	'10 years	'	'	'
Number of equal annual installments options are exercisable	'	'	4	'	'	'
Options exercisable period after date of grant	'	'	'1 year	'	'	'
New grants of stock options	44,970	47,500	0	'	'	'
Options granted	'	'	0	0	0	'
Fair value of restricted stock units, granted	$50.28	$21.44	'	'	'	'
Number of equal annual installments in which restricted stock units vest	4	4	'	'	'	'
Annual installments for vesting of restricted stock beginning from date of grant, period	'1 year	'1 year	'	'	'	'
Unrecognized compensation expense related to stock options	'	'	$3.80	'	'	'
Weighted average period	'	'	'3 years 7 months 10 days	'	'	'

Stock_Incentive_Plans_Summary_

Stock Incentive Plans - Summary of Stock Options Activity (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]	'	'	'
Outstanding beginning balance, Number of options	538,697	671,294	399,569
Options granted, Number of options	'	7,500	289,200
Options exercised, Number of options	-138,298	-131,997	-7,475
Options cancelled, Number of options	'	-8,100	-10,000
Outstanding ending balance, Number of options	400,399	538,697	671,294
Available for grant, Number of options	543,503	'	'
Options granted, Weighted average exercise price	'	$17.55	$16.06
Options exercised, Weighted average exercise price	$13.53	$13.98	$7.24
Options cancelled , Weighted average exercise price	'	$13.85	$14.39

Stock_Incentive_Plans_Summary_1

Stock Incentive Plans - Summary of Stock Options Outstanding (Detail) (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]	'	'	'	'
Intrinsic value of options exercised in the period	$6,089	$895	'	'
Stock options:	'	'	'	'
Number of options, outstanding stock options	400,399	538,697	671,294	399,569
Number of options, exercisable stock options	186,824	'	'	'
Weighted average exercise price, outstanding stock option	$15.05	'	'	'
Weighted average exercise price, exercisable stock options	$13.97	'	'	'
Weighted average contractual term of outstanding stock options	'6 years 7 days	'	'	'
Weighted average contractual term of exercisable stock options	'4 years 8 months 1 day	'	'	'
Aggregate intrinsic value, outstanding stock option	31,106	'	'	'
Aggregate intrinsic value, exercisable stock option	$14,717	'	'	'

Stock_Incentive_Plans_Summary_2

Stock Incentive Plans - Summary of Fair Value of Stock Option Awards (Detail) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]	'	'
Expected volatility	65.90%	65.90%
Risk free interest rate	2.90%	2.90%
Expected dividend yield	2.50%	2.30%
Expected term	'7 years 3 months 18 days	'7 years 3 months 18 days
Weighted average fair value per share	$9.08	$7.20

Stock_Incentive_Plans_Schedule

Stock Incentive Plans - Schedule of Restricted Stock Unit Activity (Detail) (USD $)	1 Months Ended		12 Months Ended
	Jul. 31, 2013	Jul. 31, 2012	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Granted, Units	44,970	47,500	0
Restricted Stock Units [Member]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Non-vested beginning balance, Units	'	'	47,500
Granted, Units	'	'	44,970
Vested, Units	'	'	-10,302
Cancelled/Forfeited, Units	'	'	-1,573
Non-vested ending balance, Units	'	'	80,595
Non-vested, Weighted Average Grant Date Fair Value at Beginning balance	'	'	21.44
Granted, Weighted Average Grant Date Fair Value	'	'	50.28
Vested, Weighted Average Grant Date Fair Value	'	'	21.44
Cancelled/Forfeited, Weighted Average Grant Date Fair Value	'	'	21.44
Non-vested, Weighted Average Grant Date Fair Value at Ending balance	'	'	37.53

Stock_Incentive_Plans_Summary_3

Stock Incentive Plans - Summary of Stock-Based Compensation Expense Related to Stock Option and Restricted Stock Unit Awards (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Employee Service Share Based Compensation Aggregate Disclosures [Abstract]	'	'	'
Stock-based compensation expense included in selling, general and administrative expenses	$1,016	$695	$473
Deferred income taxes	404	272	188
Stock-based compensation expense related to stock options and restricted stock units, net of tax	$612	$423	$285

Stock_Incentive_Plans_Summary_4

Stock Incentive Plans - Summary of Information about Stock Options Outstanding (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'
Options outstanding, Number of shares	400,399
Option outstanding, Weighted-average exercise price	$15.05
Options exercisable, Exercisable at December 31, 2013	186,824
Options exercisable, Weighted-average exercise price	$13.97
Range One [Member]	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'
Options outstanding, Number of shares	2,250
Option outstanding, Weighted-average exercise price	$2.29
Option outstanding, Weighted-average remaining contractual life	'Indefinite
Options exercisable, Exercisable at December 31, 2013	2,250
Options exercisable, Weighted-average exercise price	$2.29
Option outstanding, Exercise price range, Lower range limit	$2.01
Option outstanding, Exercise price range, Upper range limit	$2.58
Range Two [Member]	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'
Options outstanding, Number of shares	398,149
Option outstanding, Weighted-average exercise price	$15.13
Option outstanding, Weighted-average remaining contractual life (year)	'6 years 1 month 6 days
Options exercisable, Exercisable at December 31, 2013	184,574
Options exercisable, Weighted-average exercise price	$14.11
Option outstanding, Exercise price range, Lower range limit	$8.82
Option outstanding, Exercise price range, Upper range limit	$17.55

Stock_Repurchase_Program_Addit

Stock Repurchase Program - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Equity [Abstract]	'	'	'
Cost of repurchase	1,200,000	'	'
Repurchased shares	0	0	339,384
Weighted average price	'	'	$14.08

Quarterly_Financial_Informatio2

Quarterly Financial Information - Summary of Quarterly Financial Information (Detail) (USD $)	3 Months Ended								12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Quarterly Financial Information Disclosure [Abstract]	'	'	'	'	'	'	'	'	'	'	'
Revenues	$144,524	$147,971	$128,798	$111,551	$113,661	$111,069	$95,500	$82,422	$532,844	$402,652	$314,874
Cost of revenues	120,223	117,785	105,072	103,240	91,409	89,505	79,159	75,865	446,320	335,938	271,422
Net (loss) income	$5,561	$8,994	$5,886	($2,549)	$5,789	$5,812	$3,743	($2,213)	$17,892	$13,131	$14,318
Basic (loss) earnings per share	$0.78	$1.26	$0.83	($0.36)	$0.83	$0.83	$0.54	($0.22)	$2.52	$1.70	$1.42
Diluted (loss) earnings per share	$0.74	$1.21	$0.80	($0.36)	$0.80	$0.81	$0.53	($0.22)	$2.42	$1.67	$1.41
Common stock market prices:	'	'	'	'	'	'	'	'	'	'	'
High	$98	$73.49	$62.82	$53.27	$39.49	$28.96	$21.45	$21.10	'	'	'
Low	$66.33	$48.08	$48.50	$38.15	$26.19	$19.99	$18.88	$15.68	'	'	'

Subsequent_Event_Additional_In

Subsequent Event - Additional Information (Detail) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Feb. 13, 2014
		Subsequent Event [Member]
Subsequent Event [Line Items]	'	'
Workers' compensation insurance arrangement effective date	13-Feb-14	'
Worker's compensation risk, per claim	'	$5