XML 73 R52.htm IDEA: XBRL DOCUMENT ﻿
v2.3.0.11

Income Taxes (Details 2) | 12 Months Ended
--- | ---
May 31, 2011 | May 31, 2010 | May 31, 2009
Reconciliation of the U.S. federal statutory tax rate |  |  |
Federal statutory tax rate | 35.00% | 35.00% | 35.00%
Increase/(decrease) resulting from: |  |  |
State income taxes, net of federal tax benefit | 2.50% | 2.30% | 1.90%
Tax-exempt municipal bond interest | (2.20%) | (2.70%) | (2.60%)
Other items | (0.30%) |  |
Effective income tax rate | 35.00% | 34.60% | 34.30%

X
- Definition Increase/(decrease) resulting from. + Details
Name: | payx_IncreaseDecreaseResultingFromAbstract
Namespace Prefix: | payx
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition A ratio calculated by dividing the reported amount of income tax expense attributable to continuing operations for the period by GAAP-basis pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 47 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Subparagraph 2 -Article 4 + Details
Name: | us-gaap_EffectiveIncomeTaxRateContinuingOperations
Namespace Prefix: | us-gaap
Data Type: | us-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract
Namespace Prefix: | us-gaap
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The domestic federal statutory tax rate applicable under enacted tax laws to the Company's pretax income from continuing operations for the period. The "statutory" tax rate shall be the regular tax rate if there are alternative tax systems. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 47 + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
Namespace Prefix: | us-gaap
Data Type: | us-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to all other items not otherwise listed in the existing taxonomy. + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationOtherAdjustments
Namespace Prefix: | us-gaap
Data Type: | us-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate that can be explained by the state and local income tax expense (benefit), net of the federal tax benefit (expense) thereon, recorded during the period. + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes
Namespace Prefix: | us-gaap
Data Type: | us-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to income that is exempt from income taxes under enacted tax laws. + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationTaxExemptIncome
Namespace Prefix: | us-gaap
Data Type: | us-types:percentItemType
Balance Type: | na
Period Type: | duration