XML 53 R34.htm IDEA: XBRL DOCUMENT ﻿
v2.3.0.11

Description of Business and Significant Accounting Policies (Details) (USD $) | 12 Months Ended
--- | ---
May 31, 2011 | May 31, 2010 | May 31, 2009
Description of Business and Significant Accounting Policies (Textuals) [Abstract] |  |  |
Net of allowance for doubtful accounts | $ 2,100,000 | $ 1,900,000 |
Minimum period of amortized intangible assets, in years | 5 |  |
Maximum period of amortized intangible assets, in years | 12 |  |
Direct costs billed and incurred | 3,900,000,000 | 3,100,000,000 | 2,600,000,000
Period in which payroll taxes typically remitted, after receipt of collections from client | one to 30 days |  |
Maximum period payroll taxes remitted, after receipt of collections from client | 90 days |  |
Maximum individual workers' compensation claims liability | 1,000,000 | 1,000,000 |
Workers' compensation insurance claims in current liabilities | 7,300,000 | 5,800,000 |
Workers' compensation insurance claims in long-term liabilities | 20,600,000 | 20,100,000 |
Total reserve for uncertain tax positions | $ 34,400,000 | $ 27,500,000 |
Buildings and improvements [Member] |  |  |
Property, Plant and Equipment [Line Items] |  |  |
Property, Plant and Equipment, Useful Life, in years, Minimum | 10 |  |
Property, Plant and Equipment, Useful Life, in years, Maximum | 35 |  |
Data processing equipment [Member] |  |  |
Property, Plant and Equipment [Line Items] |  |  |
Property, Plant and Equipment, Useful Life, in years, Minimum | 2 |  |
Property, Plant and Equipment, Useful Life, in years, Maximum | 7 |  |
Furniture, fixtures and equipment [Member] |  |  |
Property, Plant and Equipment [Line Items] |  |  |
Property, Plant and Equipment, Useful Life, in years, Maximum | 7 |  |
Leasehold improvements [Member] |  |  |
Property, Plant and Equipment [Line Items] |  |  |
Property, Plant and Equipment, Useful Life, in years, Maximum | 10 |  |
Software development costs [Member] |  |  |
Property, Plant and Equipment [Line Items] |  |  |
Property, Plant and Equipment, Useful Life, in years, Minimum | 3 |  |
Property, Plant and Equipment, Useful Life, in years, Maximum | 15 |  |

X
- Definition Description of Business and Significant Accounting Policies textuals abstract. + Details
Name: | payx_DescriptionOfBusinessAndSignificantAccountingPoliciesTextualsAbstract
Namespace Prefix: | payx
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Maximum individual claims liability workers' compensation insurance. + Details
Name: | payx_MaximumIndividualClaimsLiabilityWorkersCompensationInsurance
Namespace Prefix: | payx
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Maximum period payroll taxes remitted after receipt of collections from client. + Details
Name: | payx_MaximumPeriodPayrollTaxesRemittedAfterReceiptOfCollectionsFromClient
Namespace Prefix: | payx
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Period in which payroll taxes typically remitted after receipt of collections from client. + Details
Name: | payx_PeriodInWhichPayrollTaxesTypicallyRemittedAfterReceiptOfCollectionsFromClient
Namespace Prefix: | payx
Data Type: | us-types:durationStringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Total reserve for uncertain tax positions. + Details
Name: | payx_ReserveForUncertainTaxPositions
Namespace Prefix: | payx
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Workers compensation insurance claims in long-term liabilities. + Details
Name: | payx_WorkersCompensationInsuranceClaimsInLongTermLiabilities
Namespace Prefix: | payx
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition A valuation allowance for trade and other receivables due to an Entity within one year (or the normal operating cycle, whichever is longer) that are expected to be uncollectible. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 4 -Article 5 + Details
Name: | us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent
Namespace Prefix: | us-gaap
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Cost associated with reimbursable income. This occurs when a services entity incurs expenses on behalf of the client and passes through the cost of reimbursable expenses to a client. + Details
Name: | us-gaap_CostOfReimbursableExpense
Namespace Prefix: | us-gaap
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The maximum useful life of a major finite-lived intangible asset class. A major class is composed of intangible assets that can be grouped together because they are similar either by their nature or by their use in the operations of a company. + Details
Name: | us-gaap_FiniteLivedIntangibleAssetsUsefulLifeMaximum
Namespace Prefix: | us-gaap
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | duration

X
- Definition The minimum useful life of a major finite-lived intangible asset class. A major class is composed of intangible assets that can be grouped together because they are similar either by their nature or by their use in the operations of a company. + Details
Name: | us-gaap_FiniteLivedIntangibleAssetsUsefulLifeMinimum
Namespace Prefix: | us-gaap
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + Details
Name: | us-gaap_PropertyPlantAndEquipmentLineItems
Namespace Prefix: | us-gaap
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The maximum useful life of long-lived, physical assets used in the normal conduct of business and not intended for resale. Examples include land and improvements, buildings, and production equipment. + Details
Name: | us-gaap_PropertyPlantAndEquipmentUsefulLifeMaximum
Namespace Prefix: | us-gaap
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | duration

X
- Definition The minimum useful life of long lived, physical assets used in the normal conduct of business and not intended for resale. Examples include land and improvements, buildings, and production equipment. + Details
Name: | us-gaap_PropertyPlantAndEquipmentUsefulLifeMinimum
Namespace Prefix: | us-gaap
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | duration

X
- Definition Carrying value as of the balance sheet date of obligations and payables pertaining to claims incurred of a workers compensation nature. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 20 -Article 5 + Details
Name: | us-gaap_WorkersCompensationLiabilityCurrent
Namespace Prefix: | us-gaap
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant