Barrett Business Services (BBSI) 10-Q 4 May 22 2022 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2022	Apr. 20, 2022
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q1
Trading Symbol	BBSI
Entity Registrant Name	BARRETT BUSINESS SERVICES, INC.
Entity Central Index Key	0000902791
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		7,320,152
Entity Interactive Data Current	Yes
Title of 12(b) Security	Common Stock, Par Value $0.01 Per Share
Security Exchange Name	NASDAQ
Entity Incorporation, State or Country Code	MD
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	0-21886
Entity Tax Identification Number	52-0812977
Entity Address, Address Line One	8100 NE Parkway Drive
Entity Address, Address Line Two	Suite 200
Entity Address, City or Town	Vancouver
Entity Address, State or Province	WA
Entity Address, Postal Zip Code	98662
City Area Code	360
Local Phone Number	828-0700

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 46,074	$ 69,405
Investments	81,334	96,763
Trade accounts receivable, net	256,296	155,707
Prepaid expenses and other	19,239	17,606
Restricted cash and investments	113,427	67,238
Total current assets	516,370	406,719
Property, equipment and software, net	41,595	36,277
Operating lease right-of-use assets	18,367	20,697
Restricted cash and investments	153,982	232,965
Goodwill	47,820	47,820
Other assets	2,608	2,474
Deferred income taxes	3,775
Total assets	784,517	746,952
Current liabilities:
Current portion of long-term debt		3,510
Accounts payable	4,332	4,485
Accrued payroll, payroll taxes and related benefits	283,937	199,067
Income taxes payable	1,896	1,673
Current operating lease liabilities	6,603	7,191
Other accrued liabilities	15,958	15,120
Workers' compensation claims liabilities	75,893	80,028
Safety incentives liability	3,284	4,322
Total current liabilities	391,903	315,396
Long-term workers' compensation claims liabilities	186,753	199,379
Deferred income taxes		1,687
Long-term operating lease liabilities	13,000	14,598
Customer deposits and other long-term liabilities	7,149	7,362
Total liabilities	598,805	538,422
Commitments and contingencies (Notes 4 and 6)
Stockholders' equity:
Common stock, $.01 par value; 20,500 shares authorized, 7,314 and 7,415 shares issued and outstanding	73	74
Additional paid-in capital	30,626	29,054
Accumulated other comprehensive (loss) income	(13,279)	1,079
Retained earnings	168,292	178,323
Total stockholders' equity	185,712	208,530
Total liabilities and stockholders' equity	$ 784,517	$ 746,952

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2022	Dec. 31, 2021
Statement Of Financial Position [Abstract]
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	20,500,000	20,500,000
Common stock, shares issued	7,314,000	7,415,000
Common stock, shares outstanding	7,314,000	7,415,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Revenues:
Total revenues	$ 246,375	$ 218,445
Cost of revenues:
Total cost of revenues	206,022	187,580
Gross margin	40,353	30,865
Selling, general and administrative expenses	40,165	37,107
Depreciation and amortization	1,508	1,297
Loss from operations	(1,320)	(7,539)
Other income (expense):
Investment income, net	1,638	1,769
Interest expense	(34)	(308)
Other, net	32	9
Other income, net	1,636	1,470
Income (loss) before income taxes	316	(6,069)
Provision for (benefit from) income taxes	28	(1,515)
Net income (loss)	$ 288	$ (4,554)
Basic income (loss) per common share	$ 0.04	$ (0.60)
Weighted average number of basic common shares outstanding	7,406	7,576
Diluted income (loss) per common share	$ 0.04	$ (0.60)
Weighted average number of diluted common shares outstanding	7,474	7,576
Professional Employer Service Fees [Member]
Revenues:
Total revenues	$ 217,433	$ 193,819
Staffing Services [Member]
Revenues:
Total revenues	28,942	24,626
Direct Payroll Costs [Member]
Cost of revenues:
Total cost of revenues	21,921	18,450
Payroll Taxes and Benefits [Member]
Cost of revenues:
Total cost of revenues	135,865	122,783
Workers' Compensation [Member]
Cost of revenues:
Total cost of revenues	$ 48,236	$ 46,347

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Statement Of Income And Comprehensive Income [Abstract]
Net income (loss)	$ 288	$ (4,554)
Unrealized losses on investments, net of tax	(14,358)	(5,250)
Comprehensive loss	$ (14,070)	$ (9,804)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Comprehensive Loss (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Statement Of Income And Comprehensive Income [Abstract]
Unrealized losses on investments, tax	$ (5,487)	$ (2,007)

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Stockholders' Equity - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive Income [Member]	Retained Earnings [Member]
Beginning Balance at Dec. 31, 2020	$ 198,235	$ 76	$ 24,885	$ 7,564	$ 165,710
Beginning Balance, shares at Dec. 31, 2020		7,566
Common stock issued on exercise of options, purchase of ESPP shares and vesting of restricted stock units and performance awards	815		815
Common stock issued on exercise of options, purchase of ESPP shares and vesting of restricted stock units and performance awards, shares		38
Common stock repurchased on vesting of restricted stock units and performance awards	(107)		(107)
Common stock repurchased on vesting of restricted stock units and performance awards, shares		(1)
Share-based compensation expense	1,060		1,060
Company repurchase of common stock	(3,436)		(170)		(3,266)
Company repurchase of common stock, shares		(49)
Cash dividends on common stock	(2,278)				(2,278)
Unrealized loss on investments, net of tax	(5,250)			(5,250)
Net income (loss)	(4,554)				(4,554)
Ending Balance at Mar. 31, 2021	184,485	$ 76	26,483	2,314	155,612
Ending Balance, shares at Mar. 31, 2021		7,554
Beginning Balance at Dec. 31, 2021	208,530	$ 74	29,054	1,079	178,323
Beginning Balance, shares at Dec. 31, 2021		7,415
Common stock issued on exercise of options, purchase of ESPP shares and vesting of restricted stock units and performance awards	411		411
Common stock issued on exercise of options, purchase of ESPP shares and vesting of restricted stock units and performance awards, shares		18
Common stock repurchased on vesting of restricted stock units and performance awards	(185)		(185)
Common stock repurchased on vesting of restricted stock units and performance awards, shares		(4)
Share-based compensation expense	1,830		1,830
Company repurchase of common stock	(8,575)	$ (1)	(484)		(8,090)
Company repurchase of common stock, shares		(115)
Cash dividends on common stock	(2,229)				(2,229)
Unrealized loss on investments, net of tax	(14,358)			(14,358)
Net income (loss)	288				288
Ending Balance at Mar. 31, 2022	$ 185,712	$ 73	$ 30,626	$ (13,279)	$ 168,292
Ending Balance, shares at Mar. 31, 2022		7,314

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Stockholders' Equity (Parenthetical) - $ / shares	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Statement Of Stockholders Equity [Abstract]
Cash dividends on common stock per share	$ 0.30	$ 0.30

Condensed Consolidated Statem_6

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Cash flows from operating activities:
Net income (loss)	$ 288	$ (4,554)
Reconciliations of net income (loss) to net cash used in operating activities:
Depreciation and amortization	1,508	1,297
Non-cash lease expense	1,798	1,872
Investment amortization and losses recognized	336	203
Deferred Income taxes	25
Share-based compensation	1,830	1,060
Changes in certain operating assets and liabilities:
Trade accounts receivable	(100,589)	(88,924)
Income taxes	223	(1,724)
Prepaid expenses and other	(1,633)	1,348
Accounts payable	(153)	865
Accrued payroll, payroll taxes and related benefits	85,897	83,926
Other accrued liabilities	50	964
Workers' compensation claims liabilities	(16,894)	5,273
Safety incentives liability	(1,038)	(7,573)
Operating lease liabilities	(1,725)	(1,887)
Other assets and liabilities, net	(132)	(30)
Net cash used in operating activities	(30,209)	(7,884)
Cash flows from investing activities:
Purchase of property, equipment and software	(6,754)	(1,781)
Purchase of investments		(23,444)
Proceeds from sales and maturities of investments	10,796	9,381
Purchase of restricted investments	(2,272)	(132,788)
Proceeds from sales and maturities of restricted investments	18,735	24,286
Net cash provided by (used in) investing activities	20,505	(124,346)
Cash flows from financing activities:
Payments on long-term debt	(3,510)	(55)
Repurchase of common stock	(8,575)	(3,436)
Common stock repurchased on vesting of stock awards	(185)	(107)
Dividends paid	(2,229)	(2,278)
Proceeds from exercise of stock options	411	815
Net cash used in financing activities	(14,088)	(5,061)
Net decrease in cash, cash equivalents and restricted cash	(23,792)	(137,291)
Cash, cash equivalents and restricted cash, beginning of period	78,629	233,837
Cash, cash equivalents and restricted cash, end of period	$ 54,837	$ 96,546

Basis of Presentation of Interi

Basis of Presentation of Interim Period Statements	3 Months Ended
	Mar. 31, 2022
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Basis of Presentation of Interim Period Statements	Note 1 - Basis of Presentation of Interim Period Statements The accompanying condensed consolidated financial statements are unaudited and have been prepared by Barrett Business Services, Inc. (“BBSI”, the “Company”, “our” or “we”), pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and note disclosures typically included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) have been condensed or omitted pursuant to such rules and regulations. In the opinion of management, the condensed consolidated financial statements include all adjustments, consisting only of normal recurring adjustments, necessary for a fair statement of the results for the interim periods presented. The accompanying condensed financial statements are prepared on a consolidated basis. All intercompany account balances and transactions have been eliminated in consolidation. The preparation of condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the condensed consolidated financial statements and accompanying notes. Actual results may differ from such estimates and assumptions. The condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in the Company’s 2021 Annual Report on Form 10-K at pages 33 – 60. The results of operations for an interim period are not necessarily indicative of the results of operations for a full year. Revenue recognition 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 which covers all employees at a particular work site. Staffing revenues relate primarily to short-term staffing, contract staffing and on-site management services. The Company’s performance obligations for PEO and staffing services are satisfied, and the related revenue is recognized, as services are rendered by our workforce. Our PEO client service agreements have a minimum term of one year, are renewable on an annual basis, and typically require 30 days’ written notice to cancel or terminate the contract by either party. In addition, our client service agreements provide for immediate termination upon any payment default of the client regardless of when notice is given. PEO customers are invoiced following the end of each payroll processing cycle, with payment generally due on the invoice date. Staffing customers are generally invoiced weekly based on agreed rates per employee and actual hours worked, typically with payment terms of 30 days. The amount of earned but unbilled revenue is classified as a receivable on the condensed consolidated balance sheets. We report PEO revenues net of direct payroll costs because we are not the primary obligor for these payments to our clients’ employees. Direct payroll costs include salaries, wages, health insurance, and employee out-of-pocket expenses incurred incidental to employment. We also present revenue net of safety incentives because these incentives represent consideration payable to customers. Cost of revenues Our cost of revenues for PEO services includes employer payroll-related taxes and workers’ compensation costs. Our cost of revenues for staffing services includes direct payroll costs, employer payroll-related taxes, employee benefits, and workers’ compensation costs. 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 premiums paid to third-party insurers, claims reserves, claims administration fees, legal fees, medical cost containment (“MCC”) expense, state administrative agency fees, third-party broker commissions, risk manager payroll, as well as costs associated with operating our two wholly owned insurance companies, Associated Insurance Company for Excess (“AICE”) and Ecole Insurance Company (“Ecole”). Cash and cash equivalents We consider non-restricted short-term investments that are highly liquid, readily convertible into cash, and have maturities at acquisition of less than three months to be cash equivalents for purposes of the condensed consolidated statements of cash flows and condensed consolidated balance sheets. The Company maintains cash balances in bank accounts that normally exceed FDIC insured limits. The Company has not experienced any losses related to its cash concentration. Investments The Company classifies investments as available-for-sale. The Company’s investments 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. Investments are recorded as current on the condensed consolidated balance sheets as the invested funds are available for current operations. Management considers available evidence in evaluating potential impairment of investments, including the extent to which fair value is less than cost and adverse conditions related to the security. In the event of a credit loss, an allowance would be recognized to the extent that the fair value of the security is less than the present value of the expected future cash flows. Realized gains and losses on sales of investments are included in investment income in our condensed consolidated statements of operations. Restricted cash and investments The Company holds restricted cash and investments primarily for the future payment of workers’ compensation claims. These investments are 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. Restricted cash and investments are classified as current and noncurrent on the condensed consolidated balance sheets based on the nature of the restriction. Management considers available evidence in evaluating potential impairment of restricted investments, including the extent to which fair value is less than cost and adverse conditions related to the security. In the event of a credit loss, an allowance would be recognized to the extent that the fair value of the security is less than the present value of the expected future cash flows. Realized gains and losses on sales of restricted investments are included in investment income in our condensed consolidated statements of operations. Restricted cash and investments also includes investments held as part of the Company’s deferred compensation plan. These investments are classified as trading securities and are recorded at fair value with unrealized gains and losses reported as a component of income (loss) from operations. Allowance for doubtful accounts The Company had an allowance for doubtful accounts of $555,000 and $460,000 at March 31, 2022 and December 31, 2021, respectively. We make estimates of the collectability of our accounts receivable for services provided to our customers based on future expected credit losses. Management analyzes historical bad debts, customer concentrations, customer credit-worthiness, current economic trends 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. Workers’ compensation claims liabilities Our workers’ compensation claims liabilities do not represent an exact calculation of liability but rather management’s best estimate, utilizing actuarial expertise and projection techniques, at a given reporting date. The estimated liability for open workers’ compensation claims is based on an evaluation of information provided by our third-party administrator for workers’ compensation claims, coupled with an actuarial estimate of future loss development with respect to reported claims and incurred but not reported claims (together, “IBNR”). Workers’ compensation claims liabilities include case reserve estimates for reported losses, plus additional amounts for estimated IBNR claims, MCC and legal costs, unallocated loss adjustment expenses and estimated future recoveries. The estimate of incurred costs expected to be paid within one year is included in current liabilities, while the estimate of incurred costs expected to be paid beyond one year is included in long-term liabilities on our condensed consolidated balance sheets. These estimates are reviewed at least quarterly and adjustments to estimated liabilities are reflected in current operating results as they become known. The process of arriving at an estimate of unpaid claims and claims adjustment expense involves a high degree of judgment and is affected by both internal and external events, including changes in claims handling practices, changes in reserve estimation procedures, inflation, trends in the litigation and settlement of pending claims, and legislative changes. Our estimates are based on actuarial analysis and informed judgment, derived from individual experience and expertise applied to multiple sets of data and analyses. We consider significant facts and circumstances known both at the time that loss reserves are initially established and as new facts and circumstances become known. Due to the inherent uncertainty underlying loss reserve estimates, the expenses incurred through final resolution of our liability for our workers’ compensation claims will likely vary from the related loss reserves at the reporting date. Therefore, as specific claims are paid out in the future, actual paid losses may be materially different from our current loss reserves. A basic premise in most actuarial analyses is that historical data and past patterns demonstrated in the incurred and paid historical data form a reasonable basis upon which to project future outcomes, absent a material change. Significant structural changes to the available data can materially impact the reserve estimation process. To the extent a material change affecting the ultimate claim liability becomes known, such change is quantified to the extent possible through an analysis of internal Company data and, if available and when appropriate, external data. Nonetheless, actuaries exercise a considerable degree of judgment in the evaluation of these factors and the need for such actuarial judgment is more pronounced when faced with material uncertainties. Safety incentives We accrue for and present expected safety incentives as a reduction of revenue. 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 U.S. generally accepted accounting principles (“GAAP”) 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) comprises unrealized holding gains and losses on our available-for-sale investments. Statements of cash flows Interest paid during the three months ended March 31, 2022 and 2021 did not materially differ from interest expense. Income taxes paid during the three months ended March 31, 2022 totaled $0.04 million. Income taxes paid during the Bank deposits and other cash equivalents that are restricted for use are classified as restricted cash. The table below reconciles the cash, cash equivalents and restricted cash balances from our condensed consolidated balance sheets to the amounts reported on the condensed consolidated statements of cash flows (in thousands): March 31, December 31, March 31, December 31, 2022 2021 2021 2020 Cash and cash equivalents $ 46,074 $ 69,405 $ 28,545 $ 68,688 Restricted cash, included in restricted cash and investments 8,763 9,224 68,001 165,149 Total cash, cash equivalents and restricted cash shown in the statements of cash flows $ 54,837 $ 78,629 $ 96,546 $ 233,837 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 issuance of shares in connection with the exercise of outstanding stock options, vesting of outstanding restricted stock units and performance share units, and the Company’s employee stock purchase plan. Basic and diluted shares outstanding are summarized as follows (in thousands): Three Months Ended March 31, 2022 2021 Weighted average number of basic shares outstanding 7,406 7,576 Effect of dilutive securities 68 — Weighted average number of diluted shares outstanding 7,474 7,576 As a result of the net loss for the three months ended March 31, 2021, 95,889 potential common shares have been excluded from the calculation of diluted loss per share because their effect would be anti-dilutive Accounting estimates The preparation of our condensed consolidated financial statements, in conformity with GAAP, requires management to make estimates and assumptions. These affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the condensed 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 fair value measurement of investments, allowance for doubtful accounts, deferred income taxes, carrying values for goodwill and property, equipment and software, accrued workers’ compensation liabilities and safety incentive liabilities. Actual results may or may not differ from such estimates.

Fair Value Measurement

Fair Value Measurement	3 Months Ended
	Mar. 31, 2022
Fair Value Disclosures [Abstract]
Fair Value Measurement	Note 2 - Fair Value Measurement The following table summarizes the Company’s investments at March 31, 2022 and December 31, 2021 measured at fair value on a recurring basis (in thousands): March 31, 2022 December 31, 2021 Gross Gross Unrealized Unrealized Recorded Gains Recorded Cost Losses Basis Cost (Losses) Basis Current: Cash equivalents: Money market funds $ 29,439 $ — $ 29,439 $ 13,384 $ — $ 13,384 Total cash equivalents 29,439 — 29,439 13,384 — 13,384 Investments: Corporate bonds 41,899 (2,912 ) 38,987 41,954 (136 ) 41,818 Asset backed securities 19,521 (220 ) 19,301 29,533 (38 ) 29,495 Mortgage backed securities 17,270 (1,588 ) 15,682 18,089 (440 ) 17,649 U.S. government agency securities 7,379 (15 ) 7,364 7,383 418 7,801 Total current investments 86,069 (4,735 ) 81,334 96,959 (196 ) 96,763 Restricted cash and investments (1) Corporate bonds 107,011 (5,914 ) 101,097 117,700 (17 ) 117,683 U.S. treasuries 66,525 (4,505 ) 62,020 67,614 (342 ) 67,272 Mortgage backed securities 58,378 (2,491 ) 55,887 64,217 764 64,981 U.S. government agency securities 32,868 (709 ) 32,159 32,898 1,281 34,179 Mutual funds 6,992 — 6,992 6,273 — 6,273 Money market funds 427 — 427 528 — 528 Asset backed securities 77 — 77 107 1 108 Total restricted cash and investments 272,278 (13,619 ) 258,659 289,337 1,687 291,024 Total investments $ 387,786 $ (18,354 ) $ 369,432 $ 399,680 $ 1,491 $ 401,171 (1) Included in restricted cash and investments within the condensed consolidated balance sheets is restricted cash of $8.8 million and $9.2 million as of March 31, 2022 and December 31, 2021, respectively, which is excluded from the table above. Restricted cash and investments are classified as current and noncurrent on the balance sheet based on the nature of the restriction. The following table summarizes the Company’s investments at March 31, 2022 and December 31, 2021 measured at fair value on a recurring basis by fair value hierarchy level (in thousands): March 31, 2022 December 31, 2021 Total Total Recorded Recorded Basis Level 1 Level 2 Level 3 Other (1) Basis Level 1 Level 2 Level 3 Other (1) Cash equivalents: Money market funds $ 29,439 $ — $ — $ — $ 29,439 $ 13,384 $ — $ — $ — $ 13,384 Investments: Corporate bonds 38,987 — 38,987 — — 41,818 — 41,818 — — Asset backed securities 19,301 — 19,301 — — 29,495 — 29,495 — — Mortgage backed securities 15,682 — 15,682 — — 17,649 — 17,649 — — U.S. government agency securities 7,364 — 7,364 — — 7,801 — 7,801 — — Restricted cash and investments: Corporate bonds 101,097 — 101,097 — — 117,683 — 117,683 — — U.S. treasuries 62,020 — 62,020 — — 67,272 — 67,272 — — Mortgage backed securities 55,887 — 55,887 — — 64,981 — 64,981 — — U.S. government agency securities 32,159 — 32,159 — — 34,179 — 34,179 — — Mutual funds 6,992 6,992 — — — 6,273 6,273 — — — Money market funds 427 — — — 427 528 — — — 528 Asset backed securities 77 — 77 — — 108 — 108 — — Total investments $ 369,432 $ 6,992 $ 332,574 $ — $ 29,866 $ 401,171 $ 6,273 $ 380,986 $ — $ 13,912 (1) Investments in money market funds measured at fair value using the net asset value per share practical expedient are not subject to hierarchy level classification disclosure. The Company invests in money market funds that seek to maintain a stable net asset value. These investments include commingled funds that comprise high-quality short-term securities representing liquid debt and monetary instruments where the redemption value is likely to be the fair value. Redemption is permitted daily without written notice. The following table summarizes the contractual maturities of the Company’s available-for-sale securities at March 31, 2022 and December 31, 2021. Actual maturities may differ from contractual maturities because borrowers may have the right to prepay obligations with or without prepayment penalties. March 31, 2022 (In thousands) Less than 1 Year Between 1 to 5 Years Between 5 to 10 Years After 10 Years Total Corporate bonds $ 18,509 $ 37,911 $ 83,028 $ 636 $ 140,084 U.S. treasuries 251 3,738 58,031 — 62,020 U.S. government agency securities — 23,956 15,567 — 39,523 Money market funds 29,680 — — — 29,680 Asset backed securities — 77 2,189 17,112 19,378 Total $ 48,440 $ 65,682 $ 158,815 $ 17,748 $ 290,685 December 31, 2021 (In thousands) Less than 1 Year Between 1 to 5 Years Between 5 to 10 Years After 10 Years Total Corporate bonds $ 24,601 $ 35,570 $ 99,180 $ 150 $ 159,501 U.S. treasuries 953 4,295 62,024 — 67,272 U.S. government agency securities — 25,171 16,809 — 41,980 Asset backed securities — 108 2,200 27,295 29,603 Money market funds 13,657 — — — 13,657 Total $ 39,211 $ 65,144 $ 180,213 $ 27,445 $ 312,013 The average contractual maturity of mortgage backed securities, which are excluded from the table above, was 24 years and 23 years as of March 31, 2022 and December 31, 2021, respectively.

Workers' Compensation Claims

Workers' Compensation Claims	3 Months Ended
	Mar. 31, 2022
Text Block [Abstract]
Workers' Compensation Claims	Note 3 – Workers’ Compensation Claims The following table summarizes the aggregate workers’ compensation reserve activity (in thousands): Three Months Ended March 31, 2022 2021 Beginning balance Workers' compensation claims liabilities $ 279,407 $ 357,746 Add: claims expense accrual Current period 4,284 33,270 Prior periods (2,919 ) (1,180 ) 1,365 32,090 Less: claim payments related to Current period 225 1,050 Prior periods 18,034 25,767 18,259 26,817 Change in claims incurred in excess of retention limits 133 (356 ) Ending balance Workers' compensation claims liabilities $ 262,646 $ 362,663 Incurred but not reported (IBNR) $ 138,604 $ 212,297 Ratio of IBNR to workers' compensation claims liabilities 53 % 59 % Insured program The Company provides workers’ compensation coverage for client employees primarily through arrangements with fully licensed, third-party insurers (the “insured program”). Under this program, carriers issue policies or afford coverage to the Company’s clients under a program maintained by the Company. Approximately 82% of the Company’s workers’ compensation exposure is covered through the insured program. The Company entered into a new arrangement for its insured program effective July 1, 2021 whereby third-party insurers assume all risk of loss for claims incurred after June 30, 2021. The agreement continues to June 30, 2022 and includes a renewal commitment through June 30, 2023. The arrangement allows for premium adjustments depending on overall portfolio performance. If claims develop favorably, BBSI can participate in the savings up to $20.0 million for a twelve-month policy period. If claims develop adversely, additional premium may be charged up to $7.5 million for a twelve-month policy period. For claims incurred under the insured program prior to July 1, 2021, the Company retains risk of loss up to the first $3.0 million per occurrence on policies issued after June 30, 2020 and $5.0 million per occurrence on policies issued before that date. On June 29, 2020, the Company entered into a loss portfolio transfer agreement (“LPT 1”) to remove all outstanding workers’ compensation claims obligations for claims incurred under its insured program between February 1, 2014 and December 31, 2017. This transaction reduced the Company’s outstanding workers’ compensation liabilities and trust account balances by $115.7 million. On June 30, 2021, the Company entered into a loss portfolio transfer agreement (“LPT 2”) to remove all remaining outstanding workers’ compensation claims obligations for client policies issued under its insured program up to June 30, 2018. This transaction reduced the Company’s outstanding workers’ compensation liabilities by $53.1 million. The payment terms of LPT 2 required $5.0 million to be paid prior to June 30, 2021, with the remaining amount paid in July 2021. The following is a summary of the risk retained by the Company under its insured program after considering the effects of the loss portfolio transfers and current insurance arrangements: Year Claims risk retained 2014 No 2015 No 2016 No 2017 No 2018 (1) No 2019 (1) Yes 2020 Yes 2021 - Through June 30 Yes 2021 - July 1 and after No 2022 No (1) LPT 2 excluded approximately 10% of claims from 2018 and included an approximately offsetting amount of claims from 2019. The Company is required to maintain minimum collateral levels for certain policies issued under the insured program, which is held in a trust account (the “trust account”). The balance in the trust account was $240.4 million and $273.6 million at March 31, 2022 and December 31, 2021, respectively. The trust account balance is included as a component of the current and long-term restricted cash and investments in the Company’s condensed consolidated balance sheets. Self-insured programs The Company is a self-insured employer with respect to workers' compensation coverage for all employees, including employees of PEO clients that elect to participate in our workers’ compensation program For all claims incurred under the Company’s self-insured programs, the Company retains risk of loss up to the first $3.0 million per occurrence, except in Maryland and Colorado, where the Company’s retention per occurrence is $1.0 million and $2.0 million, respectively. For claims incurred under the Company’s self-insured programs prior to July 1, 2020, the Company retains risk of loss up to the first $5.0 million per occurrence, except in Maryland and Colorado, where the retention per occurrence is $1.0 million and $2.0 million, respectively. The states of California, Maryland, Oregon, Washington, Colorado and Delaware required the Company to maintain collateral totaling $ 58.4 Claims liabilities The Company provided a total of $262.6 million and $279.4 million at March 31, 2022 and December 31, 2021, respectively, as an estimated future liability for unsettled workers' compensation claims liabilities. Of this amount, $2.3 million and $2.2 million at March 31, 2022 and December 31, 2021, respectively, represent case reserves incurred in excess of the Company’s retention. The accrual for costs incurred in excess of retention limits is offset by a receivable from insurance carriers of $2.3 million and $2.2 million at March 31, 2022 and December 31, 2021, respectively, included in other assets in the condensed consolidated balance sheets.

Revolving Credit Facility and L

Revolving Credit Facility and Long-Term Debt	3 Months Ended
	Mar. 31, 2022
Debt Disclosure [Abstract]
Revolving Credit Facility and Long-Term Debt	Note 4 - Revolving Credit Facility and Long-Term Debt The Company maintains an agreement (the “Agreement”) with Wells Fargo Bank, N.A. (the ”Bank”) for a revolving credit line of $50.0 million and a sublimit for standby letters of credit of $8.0 million. At March 31, 2022, $ 6.2 The Agreement requires the satisfaction of certain financial covenants as follows: • adjusted free cash flow [net profit after taxes plus interest expense (net of capitalized interest), depreciation expense, and amortization expense, less dividends/distributions] not less than $10 million as of each fiscal quarter end, determined on a rolling 4-quarter basis; and • tangible net worth [aggregate of total stockholders' equity plus subordinated debt less any intangible assets and less any loans or advances to, or investments in, any related entities or individuals] not less than $100 million at each fiscal quarter end. The Agreement impose s certain additional restrictions unless the Bank provides its prior written consent as follows: • incurring additional indebtedness is prohibited, other than purchase financing for the acquisition of assets, provided that the aggregate of all purchase financing does not exceed $1 million at any time; • the Company may not terminate or cancel any of the AICE policies; and • if an event of default would occur, and is continuing, including on a pro forma basis, no dividends or distributions would be permitted to be paid and redemptions and repurchases of the Company’s stock would be permitted only up to $15 million in any rolling 12-month period. The Agreement also contains customary events of default and specified cross-defaults under the Company’s workers’ compensation insurance arrangements. 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. At March 31, 2022, the Company was in compliance with all covenants. The Company maintained a mortgage loan with the Bank with a balance of approximately $3.5 million at December 31, 2021. On January 31, 2022, the Company paid the outstanding balance of the mortgage loan.

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Note 5 – Income Taxes Under ASC 740, “Income Taxes,” management evaluates the realizability of the deferred tax assets on a quarterly basis under a “more likely than not” standard. As part of this evaluation, management reviews all evidence, both positive and negative, to determine if a valuation allowance is needed. One component of this analysis is to determine whether the Company was in a cumulative loss position for the most recent 12 quarters. The Company was in a cumulative income position for the 12 quarters ended March 31, 2022. The Company’s realization of a 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. The Company is subject to income taxes in U.S. federal and multiple state and local tax jurisdictions. The Internal Revenue Service is examining the Company’s federal tax returns for the years ended December 31, 2011 through 2014 and 2017 through 2019. In July 2020, BBSI received notice that the IRS intends to disallow certain wage-based tax credits claimed for years 2011 to 2014, which would result in estimated total additional tax due of approximately $2.3 million for the tax years 2012 through 2015, including the impact on carryover tax attributes. In the major jurisdictions where it operates, the Company is generally no longer subject to income tax examinations by tax authorities for the 2015 and 2016 tax years and tax years before 2011. As of March 31, 2022, the Company had no material unrecognized tax benefits. A portion of the consolidated income the Company generates is not subject to state income tax. Depending on the percentage of this income as compared to total consolidated income, the Company's state effective tax rate could fluctuate from expectations. At March 31, 202 2 , the Company had no state operating loss carryforwards. At March 31, 202 2 , the Company did no t have a federal general business tax credit carryforward or an alternative minimum tax credit carryforward .

Litigation

Litigation	3 Months Ended
	Mar. 31, 2022
Commitments And Contingencies Disclosure [Abstract]
Litigation	Note 6 – Litigation On November 21, 2012, David Kaanaana (“Kaanaana”), a former staffing employee, filed a class action wage and hour lawsuit against BBSI in the California Superior Court on behalf of himself and certain other employees who worked at County Sanitation District No. 2 of Los Angeles County (“the District”). The trial court ruled in plaintiffs’ favor regarding certain alleged meal break violations but ruled in favor of BBSI with respect to the application of the California prevailing wage law to the District and other claims. These latter rulings were appealed by the plaintiffs to the California Court of Appeal. On November 30, 2018, the California Court of Appeal for the Second Appellate District returned its decision in Kaanaana v. Barrett Business Services, Inc., overruling the trial court's decision to dismiss the prevailing wage claim, ruling that the work in question at the District constituted “public works” under the applicable law, and also ruling that plaintiffs’ were entitled to additional remedies with regard to the meal break violations under California law. On January 9, 2019, BBSI filed a petition of review to the California Supreme Court. On February 27, 2019, the California Supreme Court granted the petition to review the Court of Appeal’s decision with respect to the prevailing wage issue. A decision from the California Supreme Court was issued March 29, 2021 affirming the Court of Appeal decision and concluding that the recycling sorting work performed by the staffing employees in question was a “public work” and therefore would be subject to prevailing wage requirements. No damages were awarded in the appeals process. The case was remanded to Superior Court for any such determination with respect to both the prevailing wage issue and any additional remedies for the meal break violations. On December 7, 2021 the parties engaged in a mediation effort which resulted in a settlement agreement on December 22, 2021. The settlement is subject to customary court approval. In addition to the matter above, BBSI is subject to other legal proceedings and claims that arise in the ordinary course of our business. There are significant uncertainties surrounding litigation. For the settlement discussed above, as well as other cases, management has recorded estimated liabilities of $2.6 million in other accrued liabilities in the condensed consolidated balance sheets.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2022
Subsequent Events [Abstract]
Subsequent Events	Note 7 – Subsequent Events We have evaluated events and transactions occurring after the balance sheet date through our filing date and noted no events that are subject to recognition or disclosure.

Basis of Presentation of Inte_2

Basis of Presentation of Interim Period Statements (Policies)	3 Months Ended
	Mar. 31, 2022
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Revenue recognition	Revenue recognition 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 which covers all employees at a particular work site. Staffing revenues relate primarily to short-term staffing, contract staffing and on-site management services. The Company’s performance obligations for PEO and staffing services are satisfied, and the related revenue is recognized, as services are rendered by our workforce. Our PEO client service agreements have a minimum term of one year, are renewable on an annual basis, and typically require 30 days’ written notice to cancel or terminate the contract by either party. In addition, our client service agreements provide for immediate termination upon any payment default of the client regardless of when notice is given. PEO customers are invoiced following the end of each payroll processing cycle, with payment generally due on the invoice date. Staffing customers are generally invoiced weekly based on agreed rates per employee and actual hours worked, typically with payment terms of 30 days. The amount of earned but unbilled revenue is classified as a receivable on the condensed consolidated balance sheets. We report PEO revenues net of direct payroll costs because we are not the primary obligor for these payments to our clients’ employees. Direct payroll costs include salaries, wages, health insurance, and employee out-of-pocket expenses incurred incidental to employment. We also present revenue net of safety incentives because these incentives represent consideration payable to customers.
Cost of revenues	Cost of revenues Our cost of revenues for PEO services includes employer payroll-related taxes and workers’ compensation costs. Our cost of revenues for staffing services includes direct payroll costs, employer payroll-related taxes, employee benefits, and workers’ compensation costs. 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 premiums paid to third-party insurers, claims reserves, claims administration fees, legal fees, medical cost containment (“MCC”) expense, state administrative agency fees, third-party broker commissions, risk manager payroll, as well as costs associated with operating our two wholly owned insurance companies, Associated Insurance Company for Excess (“AICE”) and Ecole Insurance Company (“Ecole”).
Cash and cash equivalents	Cash and cash equivalents We consider non-restricted short-term investments that are highly liquid, readily convertible into cash, and have maturities at acquisition of less than three months to be cash equivalents for purposes of the condensed consolidated statements of cash flows and condensed consolidated balance sheets. The Company maintains cash balances in bank accounts that normally exceed FDIC insured limits. The Company has not experienced any losses related to its cash concentration.
Investments	Investments The Company classifies investments as available-for-sale. The Company’s investments 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. Investments are recorded as current on the condensed consolidated balance sheets as the invested funds are available for current operations. Management considers available evidence in evaluating potential impairment of investments, including the extent to which fair value is less than cost and adverse conditions related to the security. In the event of a credit loss, an allowance would be recognized to the extent that the fair value of the security is less than the present value of the expected future cash flows. Realized gains and losses on sales of investments are included in investment income in our condensed consolidated statements of operations.
Restricted cash and investments	Restricted cash and investments The Company holds restricted cash and investments primarily for the future payment of workers’ compensation claims. These investments are 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. Restricted cash and investments are classified as current and noncurrent on the condensed consolidated balance sheets based on the nature of the restriction. Management considers available evidence in evaluating potential impairment of restricted investments, including the extent to which fair value is less than cost and adverse conditions related to the security. In the event of a credit loss, an allowance would be recognized to the extent that the fair value of the security is less than the present value of the expected future cash flows. Realized gains and losses on sales of restricted investments are included in investment income in our condensed consolidated statements of operations. Restricted cash and investments also includes investments held as part of the Company’s deferred compensation plan. These investments are classified as trading securities and are recorded at fair value with unrealized gains and losses reported as a component of income (loss) from operations.
Allowance for doubtful accounts	Allowance for doubtful accounts The Company had an allowance for doubtful accounts of $555,000 and $460,000 at March 31, 2022 and December 31, 2021, respectively. We make estimates of the collectability of our accounts receivable for services provided to our customers based on future expected credit losses. Management analyzes historical bad debts, customer concentrations, customer credit-worthiness, current economic trends 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.
Workers' compensation claims liabilities	Workers’ compensation claims liabilities Our workers’ compensation claims liabilities do not represent an exact calculation of liability but rather management’s best estimate, utilizing actuarial expertise and projection techniques, at a given reporting date. The estimated liability for open workers’ compensation claims is based on an evaluation of information provided by our third-party administrator for workers’ compensation claims, coupled with an actuarial estimate of future loss development with respect to reported claims and incurred but not reported claims (together, “IBNR”). Workers’ compensation claims liabilities include case reserve estimates for reported losses, plus additional amounts for estimated IBNR claims, MCC and legal costs, unallocated loss adjustment expenses and estimated future recoveries. The estimate of incurred costs expected to be paid within one year is included in current liabilities, while the estimate of incurred costs expected to be paid beyond one year is included in long-term liabilities on our condensed consolidated balance sheets. These estimates are reviewed at least quarterly and adjustments to estimated liabilities are reflected in current operating results as they become known. The process of arriving at an estimate of unpaid claims and claims adjustment expense involves a high degree of judgment and is affected by both internal and external events, including changes in claims handling practices, changes in reserve estimation procedures, inflation, trends in the litigation and settlement of pending claims, and legislative changes. Our estimates are based on actuarial analysis and informed judgment, derived from individual experience and expertise applied to multiple sets of data and analyses. We consider significant facts and circumstances known both at the time that loss reserves are initially established and as new facts and circumstances become known. Due to the inherent uncertainty underlying loss reserve estimates, the expenses incurred through final resolution of our liability for our workers’ compensation claims will likely vary from the related loss reserves at the reporting date. Therefore, as specific claims are paid out in the future, actual paid losses may be materially different from our current loss reserves. A basic premise in most actuarial analyses is that historical data and past patterns demonstrated in the incurred and paid historical data form a reasonable basis upon which to project future outcomes, absent a material change. Significant structural changes to the available data can materially impact the reserve estimation process. To the extent a material change affecting the ultimate claim liability becomes known, such change is quantified to the extent possible through an analysis of internal Company data and, if available and when appropriate, external data. Nonetheless, actuaries exercise a considerable degree of judgment in the evaluation of these factors and the need for such actuarial judgment is more pronounced when faced with material uncertainties.
Safety incentives	Safety incentives We accrue for and present expected safety incentives as a reduction of revenue.
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 U.S. generally accepted accounting principles (“GAAP”) 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) comprises unrealized holding gains and losses on our available-for-sale investments.
Statements of cash flows	Statements of cash flows Interest paid during the three months ended March 31, 2022 and 2021 did not materially differ from interest expense. Income taxes paid during the three months ended March 31, 2022 totaled $0.04 million. Income taxes paid during the Bank deposits and other cash equivalents that are restricted for use are classified as restricted cash. The table below reconciles the cash, cash equivalents and restricted cash balances from our condensed consolidated balance sheets to the amounts reported on the condensed consolidated statements of cash flows (in thousands): March 31, December 31, March 31, December 31, 2022 2021 2021 2020 Cash and cash equivalents $ 46,074 $ 69,405 $ 28,545 $ 68,688 Restricted cash, included in restricted cash and investments 8,763 9,224 68,001 165,149 Total cash, cash equivalents and restricted cash shown in the statements of cash flows $ 54,837 $ 78,629 $ 96,546 $ 233,837
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 issuance of shares in connection with the exercise of outstanding stock options, vesting of outstanding restricted stock units and performance share units, and the Company’s employee stock purchase plan. Basic and diluted shares outstanding are summarized as follows (in thousands): Three Months Ended March 31, 2022 2021 Weighted average number of basic shares outstanding 7,406 7,576 Effect of dilutive securities 68 — Weighted average number of diluted shares outstanding 7,474 7,576 As a result of the net loss for the three months ended March 31, 2021, 95,889 potential common shares have been excluded from the calculation of diluted loss per share because their effect would be anti-dilutive
Accounting estimates	Accounting estimates The preparation of our condensed consolidated financial statements, in conformity with GAAP, requires management to make estimates and assumptions. These affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the condensed 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 fair value measurement of investments, allowance for doubtful accounts, deferred income taxes, carrying values for goodwill and property, equipment and software, accrued workers’ compensation liabilities and safety incentive liabilities. Actual results may or may not differ from such estimates.

Basis of Presentation of Inte_3

Basis of Presentation of Interim Period Statements (Tables)	3 Months Ended
	Mar. 31, 2022
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Schedule of Reconciles of Cash, Cash Equivalents and Restricted Cash Balances	The table below reconciles the cash, cash equivalents and restricted cash balances from our condensed consolidated balance sheets to the amounts reported on the condensed consolidated statements of cash flows (in thousands): March 31, December 31, March 31, December 31, 2022 2021 2021 2020 Cash and cash equivalents $ 46,074 $ 69,405 $ 28,545 $ 68,688 Restricted cash, included in restricted cash and investments 8,763 9,224 68,001 165,149 Total cash, cash equivalents and restricted cash shown in the statements of cash flows $ 54,837 $ 78,629 $ 96,546 $ 233,837
Summary of Basic and Diluted Common Shares Outstanding	Basic and diluted shares outstanding are summarized as follows (in thousands): Three Months Ended March 31, 2022 2021 Weighted average number of basic shares outstanding 7,406 7,576 Effect of dilutive securities 68 — Weighted average number of diluted shares outstanding 7,474 7,576

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	3 Months Ended
	Mar. 31, 2022
Fair Value Disclosures [Abstract]
Summary of Investments Measured at Fair Value on Recurring Basis	The following table summarizes the Company’s investments at March 31, 2022 and December 31, 2021 measured at fair value on a recurring basis (in thousands): March 31, 2022 December 31, 2021 Gross Gross Unrealized Unrealized Recorded Gains Recorded Cost Losses Basis Cost (Losses) Basis Current: Cash equivalents: Money market funds $ 29,439 $ — $ 29,439 $ 13,384 $ — $ 13,384 Total cash equivalents 29,439 — 29,439 13,384 — 13,384 Investments: Corporate bonds 41,899 (2,912 ) 38,987 41,954 (136 ) 41,818 Asset backed securities 19,521 (220 ) 19,301 29,533 (38 ) 29,495 Mortgage backed securities 17,270 (1,588 ) 15,682 18,089 (440 ) 17,649 U.S. government agency securities 7,379 (15 ) 7,364 7,383 418 7,801 Total current investments 86,069 (4,735 ) 81,334 96,959 (196 ) 96,763 Restricted cash and investments (1) Corporate bonds 107,011 (5,914 ) 101,097 117,700 (17 ) 117,683 U.S. treasuries 66,525 (4,505 ) 62,020 67,614 (342 ) 67,272 Mortgage backed securities 58,378 (2,491 ) 55,887 64,217 764 64,981 U.S. government agency securities 32,868 (709 ) 32,159 32,898 1,281 34,179 Mutual funds 6,992 — 6,992 6,273 — 6,273 Money market funds 427 — 427 528 — 528 Asset backed securities 77 — 77 107 1 108 Total restricted cash and investments 272,278 (13,619 ) 258,659 289,337 1,687 291,024 Total investments $ 387,786 $ (18,354 ) $ 369,432 $ 399,680 $ 1,491 $ 401,171 (1) Included in restricted cash and investments within the condensed consolidated balance sheets is restricted cash of $8.8 million and $9.2 million as of March 31, 2022 and December 31, 2021, respectively, which is excluded from the table above. Restricted cash and investments are classified as current and noncurrent on the balance sheet based on the nature of the restriction.
Summary of Assets Measured at Fair Value on Recurring Basis	The following table summarizes the Company’s investments at March 31, 2022 and December 31, 2021 measured at fair value on a recurring basis by fair value hierarchy level (in thousands): March 31, 2022 December 31, 2021 Total Total Recorded Recorded Basis Level 1 Level 2 Level 3 Other (1) Basis Level 1 Level 2 Level 3 Other (1) Cash equivalents: Money market funds $ 29,439 $ — $ — $ — $ 29,439 $ 13,384 $ — $ — $ — $ 13,384 Investments: Corporate bonds 38,987 — 38,987 — — 41,818 — 41,818 — — Asset backed securities 19,301 — 19,301 — — 29,495 — 29,495 — — Mortgage backed securities 15,682 — 15,682 — — 17,649 — 17,649 — — U.S. government agency securities 7,364 — 7,364 — — 7,801 — 7,801 — — Restricted cash and investments: Corporate bonds 101,097 — 101,097 — — 117,683 — 117,683 — — U.S. treasuries 62,020 — 62,020 — — 67,272 — 67,272 — — Mortgage backed securities 55,887 — 55,887 — — 64,981 — 64,981 — — U.S. government agency securities 32,159 — 32,159 — — 34,179 — 34,179 — — Mutual funds 6,992 6,992 — — — 6,273 6,273 — — — Money market funds 427 — — — 427 528 — — — 528 Asset backed securities 77 — 77 — — 108 — 108 — — Total investments $ 369,432 $ 6,992 $ 332,574 $ — $ 29,866 $ 401,171 $ 6,273 $ 380,986 $ — $ 13,912 (1) Investments in money market funds measured at fair value using the net asset value per share practical expedient are not subject to hierarchy level classification disclosure. The Company invests in money market funds that seek to maintain a stable net asset value. These investments include commingled funds that comprise high-quality short-term securities representing liquid debt and monetary instruments where the redemption value is likely to be the fair value. Redemption is permitted daily without written notice.
Summary of Contractual Maturities of Available for Sale Securities	The following table summarizes the contractual maturities of the Company’s available-for-sale securities at March 31, 2022 and December 31, 2021. Actual maturities may differ from contractual maturities because borrowers may have the right to prepay obligations with or without prepayment penalties. March 31, 2022 (In thousands) Less than 1 Year Between 1 to 5 Years Between 5 to 10 Years After 10 Years Total Corporate bonds $ 18,509 $ 37,911 $ 83,028 $ 636 $ 140,084 U.S. treasuries 251 3,738 58,031 — 62,020 U.S. government agency securities — 23,956 15,567 — 39,523 Money market funds 29,680 — — — 29,680 Asset backed securities — 77 2,189 17,112 19,378 Total $ 48,440 $ 65,682 $ 158,815 $ 17,748 $ 290,685 December 31, 2021 (In thousands) Less than 1 Year Between 1 to 5 Years Between 5 to 10 Years After 10 Years Total Corporate bonds $ 24,601 $ 35,570 $ 99,180 $ 150 $ 159,501 U.S. treasuries 953 4,295 62,024 — 67,272 U.S. government agency securities — 25,171 16,809 — 41,980 Asset backed securities — 108 2,200 27,295 29,603 Money market funds 13,657 — — — 13,657 Total $ 39,211 $ 65,144 $ 180,213 $ 27,445 $ 312,013

Workers' Compensation Claims (T

Workers' Compensation Claims (Tables)	3 Months Ended
	Mar. 31, 2022
Text Block [Abstract]
Summarizes Aggregate Workers' Compensation Reserve Activity	The following table summarizes the aggregate workers’ compensation reserve activity (in thousands): Three Months Ended March 31, 2022 2021 Beginning balance Workers' compensation claims liabilities $ 279,407 $ 357,746 Add: claims expense accrual Current period 4,284 33,270 Prior periods (2,919 ) (1,180 ) 1,365 32,090 Less: claim payments related to Current period 225 1,050 Prior periods 18,034 25,767 18,259 26,817 Change in claims incurred in excess of retention limits 133 (356 ) Ending balance Workers' compensation claims liabilities $ 262,646 $ 362,663 Incurred but not reported (IBNR) $ 138,604 $ 212,297 Ratio of IBNR to workers' compensation claims liabilities 53 % 59 %
Summary of Risk Retained by Insured Program after Considering Loss Portfolio Transfers and Current Insurance Arrangements	The following is a summary of the risk retained by the Company under its insured program after considering the effects of the loss portfolio transfers and current insurance arrangements: Year Claims risk retained 2014 No 2015 No 2016 No 2017 No 2018 (1) No 2019 (1) Yes 2020 Yes 2021 - Through June 30 Yes 2021 - July 1 and after No 2022 No (1) LPT 2 excluded approximately 10% of claims from 2018 and included an approximately offsetting amount of claims from 2019.

Basis of Presentation of Inte_4

Basis of Presentation of Interim Period Statements - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2022USD ($)Company	Mar. 31, 2021USD ($)shares	Dec. 31, 2021USD ($)
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Revenue recognition professional employer service contracts term	1 year
Professional employer service contract cancellation and termination period	30 days
Payment term for staffing customers	30 days
Number of wholly-owned insurance companies | Company	2
Cash and cash equivalents, maturity term	3 months
Allowance for doubtful accounts	$ 555,000		$ 460,000
Estimate of liability for unpaid safety incentives	3,300,000		$ 4,300,000
Income taxes paid	$ 40,000	$ 200,000
Potential common shares excluded from calculation of diluted loss per share | shares		95,889

Basis of Presentation of Inte_5

Basis of Presentation of Interim Period Statements - Schedule of Reconciles of Cash, Cash Equivalents and Restricted Cash Balances (Detail) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2021	Dec. 31, 2020
Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents [Abstract]
Cash and cash equivalents	$ 46,074	$ 69,405	$ 28,545	$ 68,688
Restricted cash, included in restricted cash and investments	8,763	9,224	68,001	165,149
Total cash, cash equivalents and restricted cash shown in the statements of cash flows	$ 54,837	$ 78,629	$ 96,546	$ 233,837

Basis of Presentation of Inte_6

Basis of Presentation of Interim Period Statements - Summary of Basic and Diluted Common Shares Outstanding (Detail) - shares shares in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Weighted Average Number Of Shares Outstanding Diluted Disclosure Items [Abstract]
Weighted average number of basic shares outstanding	7,406	7,576
Effect of dilutive securities	68
Weighted average number of diluted shares outstanding	7,474	7,576

Fair Value Measurement - Summar

Fair Value Measurement - Summary of Investments Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Cost	$ 387,786	$ 399,680
Gross Unrealized Gains (Losses)	(18,354)	1,491
Recorded Basis	369,432	401,171
Investments Current [Member] | Cash and Cash Equivalents [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Cost	29,439	13,384
Recorded Basis	29,439	13,384
Investments Current [Member] | Cash and Cash Equivalents [Member] | Money Market Funds [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Cost	29,439	13,384
Recorded Basis	29,439	13,384
Investments Current [Member] | Investments [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Cost	86,069	96,959
Gross Unrealized Gains (Losses)	(4,735)	(196)
Recorded Basis	81,334	96,763
Investments Current [Member] | Investments [Member] | Corporate Bonds [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Cost	41,899	41,954
Gross Unrealized Gains (Losses)	(2,912)	(136)
Recorded Basis	38,987	41,818
Investments Current [Member] | Investments [Member] | Asset Backed Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Cost	19,521	29,533
Gross Unrealized Gains (Losses)	(220)	(38)
Recorded Basis	19,301	29,495
Investments Current [Member] | Investments [Member] | Mortgage Backed Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Cost	17,270	18,089
Gross Unrealized Gains (Losses)	(1,588)	(440)
Recorded Basis	15,682	17,649
Investments Current [Member] | Investments [Member] | U.S. Government Agency Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Cost	7,379	7,383
Gross Unrealized Gains (Losses)	(15)	418
Recorded Basis	7,364	7,801
Investments Noncurrent [Member] | Restricted Cash and Investments [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Cost	272,278	289,337
Gross Unrealized Gains (Losses)	(13,619)	1,687
Recorded Basis	258,659	291,024
Investments Noncurrent [Member] | Restricted Cash and Investments [Member] | Money Market Funds [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Cost	427	528
Recorded Basis	427	528
Investments Noncurrent [Member] | Restricted Cash and Investments [Member] | Corporate Bonds [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Cost	107,011	117,700
Gross Unrealized Gains (Losses)	(5,914)	(17)
Recorded Basis	101,097	117,683
Investments Noncurrent [Member] | Restricted Cash and Investments [Member] | U.S. Treasuries [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Cost	66,525	67,614
Gross Unrealized Gains (Losses)	(4,505)	(342)
Recorded Basis	62,020	67,272
Investments Noncurrent [Member] | Restricted Cash and Investments [Member] | Asset Backed Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Cost	77	107
Gross Unrealized Gains (Losses)		1
Recorded Basis	77	108
Investments Noncurrent [Member] | Restricted Cash and Investments [Member] | Mortgage Backed Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Cost	58,378	64,217
Gross Unrealized Gains (Losses)	(2,491)	764
Recorded Basis	55,887	64,981
Investments Noncurrent [Member] | Restricted Cash and Investments [Member] | U.S. Government Agency Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Cost	32,868	32,898
Gross Unrealized Gains (Losses)	(709)	1,281
Recorded Basis	32,159	34,179
Investments Noncurrent [Member] | Restricted Cash and Investments [Member] | Mutual Funds [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Cost	6,992	6,273
Recorded Basis	$ 6,992	$ 6,273

Fair Value Measurement - Summ_2

Fair Value Measurement - Summary of Investments Measured at Fair Value on Recurring Basis (Parenthetical) (Detail) - USD ($) $ in Millions	Mar. 31, 2022	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Restricted cash	$ 8.8	$ 9.2

Fair Value Measurement - Summ_3

Fair Value Measurement - Summary of Assets Measured at Fair Value on Recurring Basis (Detail) - Fair Value, Measurements, Recurring [Member] - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total Recorded Basis	$ 369,432	$ 401,171
Other [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total Recorded Basis	29,866	13,912
Level 1 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total Recorded Basis	6,992	6,273
Level 2 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total Recorded Basis	332,574	380,986
Cash and Cash Equivalents [Member] | Money Market Funds [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total Recorded Basis	29,439	13,384
Cash and Cash Equivalents [Member] | Money Market Funds [Member] | Other [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total Recorded Basis	29,439	13,384
Investments [Member] | Corporate Bonds [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total Recorded Basis	38,987	41,818
Investments [Member] | Corporate Bonds [Member] | Level 2 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total Recorded Basis	38,987	41,818
Investments [Member] | Mortgage Backed Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total Recorded Basis	15,682	17,649
Investments [Member] | Mortgage Backed Securities [Member] | Level 2 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total Recorded Basis	15,682	17,649
Investments [Member] | U.S. Government Agency Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total Recorded Basis	7,364	7,801
Investments [Member] | U.S. Government Agency Securities [Member] | Level 2 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total Recorded Basis	7,364	7,801
Investments [Member] | Asset Backed Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total Recorded Basis	19,301	29,495
Investments [Member] | Asset Backed Securities [Member] | Level 2 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total Recorded Basis	19,301	29,495
Restricted Cash and Investments [Member] | Money Market Funds [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total Recorded Basis	427	528
Restricted Cash and Investments [Member] | Money Market Funds [Member] | Other [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total Recorded Basis	427	528
Restricted Cash and Investments [Member] | Corporate Bonds [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total Recorded Basis	101,097	117,683
Restricted Cash and Investments [Member] | Corporate Bonds [Member] | Level 2 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total Recorded Basis	101,097	117,683
Restricted Cash and Investments [Member] | U.S. Treasuries [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total Recorded Basis	62,020	67,272
Restricted Cash and Investments [Member] | U.S. Treasuries [Member] | Level 2 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total Recorded Basis	62,020	67,272
Restricted Cash and Investments [Member] | Mortgage Backed Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total Recorded Basis	55,887	64,981
Restricted Cash and Investments [Member] | Mortgage Backed Securities [Member] | Level 2 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total Recorded Basis	55,887	64,981
Restricted Cash and Investments [Member] | U.S. Government Agency Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total Recorded Basis	32,159	34,179
Restricted Cash and Investments [Member] | U.S. Government Agency Securities [Member] | Level 2 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total Recorded Basis	32,159	34,179
Restricted Cash and Investments [Member] | Asset Backed Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total Recorded Basis	77	108
Restricted Cash and Investments [Member] | Asset Backed Securities [Member] | Level 2 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total Recorded Basis	77	108
Restricted Cash and Investments [Member] | Mutual Funds [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total Recorded Basis	6,992	6,273
Restricted Cash and Investments [Member] | Mutual Funds [Member] | Level 1 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total Recorded Basis	$ 6,992	$ 6,273

Fair Value Measurement - Summ_4

Fair Value Measurement - Summary of Contractual Maturities of Available for Sale Securities (Detail) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Schedule Of Available For Sale Securities [Line Items]
Available for sale securities, contractual maturities less than 1 year	$ 48,440	$ 39,211
Available for sale securities, contractual maturities between 1 to 5 years	65,682	65,144
Available for sale securities, contractual maturities between 5 to 10 years	158,815	180,213
Available for sale securities, contractual maturities after 10 years	17,748	27,445
Available for sale securities, contractual maturities, Total	290,685	312,013
Corporate Bonds [Member]
Schedule Of Available For Sale Securities [Line Items]
Available for sale securities, contractual maturities less than 1 year	18,509	24,601
Available for sale securities, contractual maturities between 1 to 5 years	37,911	35,570
Available for sale securities, contractual maturities between 5 to 10 years	83,028	99,180
Available for sale securities, contractual maturities after 10 years	636	150
Available for sale securities, contractual maturities, Total	140,084	159,501
U.S. Treasuries [Member]
Schedule Of Available For Sale Securities [Line Items]
Available for sale securities, contractual maturities less than 1 year	251	953
Available for sale securities, contractual maturities between 1 to 5 years	3,738	4,295
Available for sale securities, contractual maturities between 5 to 10 years	58,031	62,024
Available for sale securities, contractual maturities, Total	62,020	67,272
U.S. Government Agency Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Available for sale securities, contractual maturities between 1 to 5 years	23,956	25,171
Available for sale securities, contractual maturities between 5 to 10 years	15,567	16,809
Available for sale securities, contractual maturities, Total	39,523	41,980
Money Market Funds [Member]
Schedule Of Available For Sale Securities [Line Items]
Available for sale securities, contractual maturities less than 1 year	29,680	13,657
Available for sale securities, contractual maturities, Total	29,680	13,657
Asset Backed Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Available for sale securities, contractual maturities between 1 to 5 years	77	108
Available for sale securities, contractual maturities between 5 to 10 years	2,189	2,200
Available for sale securities, contractual maturities after 10 years	17,112	27,295
Available for sale securities, contractual maturities, Total	$ 19,378	$ 29,603

Fair Value Measurement - Additi

Fair Value Measurement - Additional Information (Detail)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Mortgage Backed Securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Average contractual maturity period	24 years	23 years

Workers' Compensation Claims -

Workers' Compensation Claims - Summarizes Aggregate Workers' Compensation Reserve Activity (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Workers Compensation Reserve [Abstract]
Workers' compensation claims liabilities, Beginning balance	$ 279,407	$ 357,746
Add: claims expense accrual
Current period	4,284	33,270
Prior periods	(2,919)	(1,180)
Total expense accrual	1,365	32,090
Less: claim payments related to
Current period	225	1,050
Prior periods	18,034	25,767
Total paid	18,259	26,817
Change in claims incurred in excess of retention limits	133	(356)
Workers' compensation claims liabilities, Ending balance	262,646	362,663
Incurred but not reported (IBNR)	$ 138,604	$ 212,297
Ratio of IBNR to workers' compensation claims liabilities	53.00%	59.00%

Workers' Compensation Claims _2

Workers' Compensation Claims - Additional Information (Detail) - USD ($)	Jul. 01, 2021	Jun. 29, 2020	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Description of renewed agreement			The Company entered into a new arrangement for its insured program effective July 1, 2021 whereby third-party insurers assume all risk of loss for claims incurred after June 30, 2021. The agreement continues to June 30, 2022 and includes a renewal commitment through June 30, 2023. The arrangement allows for premium adjustments depending on overall portfolio performance. If claims develop favorably, BBSI can participate in the savings up to $20.0 million for a twelve-month policy period. If claims develop adversely, additional premium may be charged up to $7.5 million for a twelve-month policy period.
Maximum savings amount for twelve month policy period, if claims develop favorably			$ 20,000,000
Maximum additional premium charged amount for twelve month policy period, if claims develop adversely			7,500,000
Balance in Chubb trust accounts		$ 115,700,000	240,400,000		$ 273,600,000
Workers compensation liability			262,646,000	$ 362,663,000	279,407,000	$ 357,746,000
Workers compensation liability, current			75,893,000		80,028,000
Collateral securities maintain to cover potential workers compensation claims losses			58,400,000		58,400,000
Surety bonds and standby letters of credit			58,400,000
Reserves incurred in excess of retention limits			2,300,000		2,200,000
Other Assets [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Accrual for costs incurred in excess of retention limits offset by a receivable			2,300,000		$ 2,200,000
California [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Surety bonds and standby letters of credit			$ 32,600,000
Insured Program [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of worker's compensation exposure covered			82.00%
Worker's compensation risk claim maximum	$ 3,000,000
Worker's compensation risk claim maximum		$ 5,000,000
Workers compensation liability			$ 53,100,000
Workers compensation liability, current			$ 5,000,000
Self Insured Programs [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of worker's compensation exposure covered			18.00%
Worker's compensation risk claim maximum			$ 3,000,000	5,000,000
Self Insured Programs [Member] | Maryland [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Reinsurance coverage			1,000,000	1,000,000
Self Insured Programs [Member] | Colorado [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Reinsurance coverage			$ 2,000,000	$ 2,000,000

Worker's Compensation Claims -

Worker's Compensation Claims - Summary of Risk Retained by Insured Program after Considering Loss Portfolio Transfers and Current Insurance Arrangements (Details)	3 Months Ended
	Mar. 31, 2022
2014 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Claims risk retained	No
2015 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Claims risk retained	No
2016 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Claims risk retained	No
2017 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Claims risk retained	No
2018 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Claims risk retained	No
2019 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Claims risk retained	Yes
2020 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Claims risk retained	Yes
2021 - Through June 30 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Claims risk retained	Yes
2021 - July 1 and After [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Claims risk retained	No
2022 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Claims risk retained	No

Worker's Compensation Claims _2

Worker's Compensation Claims - Summary of Risk Retained by Insured Program after Considering Loss Portfolio Transfers and Current Insurance Arrangements (Parenthetical) (Details)	3 Months Ended
	Mar. 31, 2022
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Percentage of claim excluded	10.00%

Revolving Credit Facility and_2

Revolving Credit Facility and Long-Term Debt - Additional Information (Detail) - USD ($)	3 Months Ended
	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021
Line of Credit Facility [Line Items]
Line of credit facility commitment fee description	The Agreement also provides for an unused commitment fee of 0.30% per year on the average daily unused amount of the revolving credit line, as well as a fee of 1.75% of the face amount of each letter of credit reserved under the line of credit
Outstanding balance on term loan and revolving credit facility	$ 0
Minimum [Member]
Line of Credit Facility [Line Items]
Tangible net worth amount	$ 100,000,000	$ 100,000,000	$ 100,000,000	$ 100,000,000
Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Unused commitment fee on unused amount during period	0.30%
Revolving Credit Facility [Member] | SOFR [Member]
Line of Credit Facility [Line Items]
Term loan from bank interest rate description	the daily Simple Secured Overnight Financing Rate (“SOFR”) plus 1.75% or (b) one-month Term SOFR plus 1.75%.
SOFR plus rate	1.75%
Revolving Credit Facility [Member] | One-Month Term SOFR [Member]
Line of Credit Facility [Line Items]
Term loan from bank interest rate description	one-month Term SOFR plus 1.75
SOFR plus rate	1.75%
Line of Credit [Member]
Line of Credit Facility [Line Items]
Unused commitment fee on unused amount	1.75%
Agreement [Member]
Line of Credit Facility [Line Items]
Credit facility borrowing used	$ 6,200,000
Dividends or distributions paid	0
Maximum amount to redeem retire repurchase or acquire stock upon agreement	15,000,000
Agreement [Member] | Minimum [Member]
Line of Credit Facility [Line Items]
EBITDA	10,000,000	10,000,000	$ 10,000,000	$ 10,000,000
Agreement [Member] | Maximum [Member]
Line of Credit Facility [Line Items]
Prohibition on incurring additional indebtedness without the prior approval of the Bank in purchase money financing	1,000,000
Agreement [Member] | Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Credit facility borrowing capacity	50,000,000
Agreement [Member] | Standby Letters of Credit [Member]
Line of Credit Facility [Line Items]
Credit facility borrowing capacity	$ 8,000,000
Agreement [Member] | Term Loan [Member]
Line of Credit Facility [Line Items]
Term loan with principal bank		$ 3,500,000

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	1 Months Ended	3 Months Ended	12 Months Ended
	Jul. 31, 2020	Mar. 31, 2022	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Contingency [Line Items]
Estimated additional tax					$ 1,700
Estimated tax due				$ 1,700
Operating loss carryforward		$ 0
Federal General Business Tax Credit Carry Forward [Member]
Income Tax Contingency [Line Items]
Tax credit carryforwards		0
Alternative Minimum Tax Credit Carry Forward [Member]
Income Tax Contingency [Line Items]
Tax credit carryforwards		$ 0
Minimum [Member]
Income Tax Contingency [Line Items]
Estimated tax due			$ 1,600
Internal Revenue Service [Member]
Income Tax Contingency [Line Items]
Federal tax return years		2011 through 2014 and 2017 through 2019
Wage based tax credits claimed amount to be disallowed results estimated additional tax due	$ 2,300,000
Wage-based tax credits claimed amount disallowed, tax years	2012 through 2015
Internal Revenue Service [Member] | Minimum [Member]
Income Tax Contingency [Line Items]
Ongoing audit for tax years	2011
Internal Revenue Service [Member] | Maximum [Member]
Income Tax Contingency [Line Items]
Ongoing audit for tax years	2014

Litigation - Additional Informa

Litigation - Additional Information (Detail) $ in Millions	Mar. 31, 2022USD ($)
Accrued Liabilities [Member]
Loss Contingencies [Line Items]
Estimated liability	$ 2.6