XML 88 R50.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Funds Held for Clients and Corporate Investments (Details 2) (USD $) In Millions, unless otherwise specified | 3 Months Ended | 12 Months Ended
--- | --- | ---
May 31, 2013 Security | Feb. 28, 2013 | Nov. 30, 2012 | Aug. 31, 2012 | May 31, 2012 Security | Feb. 29, 2012 | Nov. 30, 2011 | Aug. 31, 2011 | May 31, 2013 Security | May 31, 2012 Security | May 31, 2011
Funds Held for Clients and Corporate Investments [Abstract] |  |  |  |  |  |  |  |  |  |  |
Gross realized gains |  |  |  |  |  |  |  |  | $ 0.9 | $ 1.0 | $ 1.3
Gross realized losses |  |  |  |  |  |  |  |  | 0 | 0 | 0
Net realized gains | 0 | 0.6 | 0.1 | 0.2 | 0.4 | 0.4 | 0.1 | 0.1 | 0.9 | 1.0 | 1.3
Maturity Date: |  |  |  |  |  |  |  |  |  |  |
Due in one year or less, Amortized cost | 274.3 |  |  |  |  |  |  |  | 274.3 |  |
Due in one year or less, Fair value | 276.2 |  |  |  |  |  |  |  | 276.2 |  |
Due after one year through three years, Amortized cost | 701.2 |  |  |  |  |  |  |  | 701.2 |  |
Due after one year through three years, Fair value | 718.6 |  |  |  |  |  |  |  | 718.6 |  |
Due after three years through five years, Amortized cost | 693.4 |  |  |  |  |  |  |  | 693.4 |  |
Due after three years through five years, Fair value | 709.7 |  |  |  |  |  |  |  | 709.7 |  |
Due after five years, Amortized cost | 1,987.8 |  |  |  |  |  |  |  | 1,987.8 |  |
Due after five years, Fair value | 1,986.9 |  |  |  |  |  |  |  | 1,986.9 |  |
Total, Amortized cost | 3,656.7 |  |  |  |  |  |  |  | 3,656.7 |  |
Fair value | 3,691.4 |  |  |  | 3,059.0 |  |  |  | 3,691.4 | 3,059.0 |
Funds Held for Clients and Corporate Investments (Textual) |  |  |  |  |  |  |  |  |  |  |
Separately designated demand deposit account | 23.4 |  |  |  | 13.7 |  |  |  | 23.4 | 13.7 |
Net unrealized gain on available-for-sale securities | 34.7 |  |  |  | 59.5 |  |  |  | 34.7 | 59.5 |
Number of available-for-sale securities in an unrealized loss position | 147 |  |  |  | 35 |  |  |  | 147 | 35 |
Total, Gross unrealized losses | $ 5.7 |  |  |  | $ 0.3 |  |  |  | $ 5.7 | $ 0.3 |
Minimum maturity period for VRDNs primarily categorized as due after five years (in years) | 20 years |  |  |  |  |  |  |  | 20 years |  |
Maximum maturity period for VRDNs, primarily categorized as due after five years (in years) | 30 years |  |  |  |  |  |  |  | 30 years |  |

X
- Definition Available For Sale Securities Debt Maturities Rolling After Five Years Amortized Cost. + References No definition available. + Details
Name: | payx_AvailableForSaleSecuritiesDebtMaturitiesRollingAfterFiveYearsAmortizedCost
Namespace Prefix: | payx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of available-for-sale debt securities at fair value maturing after the fifth rolling twelve months following the latest balance sheet presented. + References No definition available. + Details
Name: | payx_AvailableForSaleSecuritiesDebtMaturitiesRollingAfterYearFiveFairValue
Namespace Prefix: | payx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of available-for-sale debt securities at cost maturing in the second rolling twelve months through the third rolling twelve months following the balance sheet date presented. + References No definition available. + Details
Name: | payx_AvailableForSaleSecuritiesDebtMaturitiesRollingYearOneThroughThreeAmortizedCostBasis
Namespace Prefix: | payx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of available-for-sale debt securities at fair value maturing in the second rolling twelve months through the third rolling twelve months following the balance sheet date presented. + References No definition available. + Details
Name: | payx_AvailableForSaleSecuritiesDebtMaturitiesRollingYearOneThroughThreeFairValue
Namespace Prefix: | payx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of available-for-sale debt securities at cost maturing in the third rolling twelve months through the fifth rolling twelve months following the latest balance sheet presented + References No definition available. + Details
Name: | payx_AvailableForSaleSecuritiesDebtMaturitiesRollingYearThreeThroughFiveAmortizedCostBasis
Namespace Prefix: | payx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of available-for-sale debt securities at fair value maturing in the third rolling twelve months through the fifth rolling twelve months following the latest balance sheet presented. + References No definition available. + Details
Name: | payx_AvailableForSaleSecuritiesDebtMaturitiesRollingYearThreeThroughFiveFairValue
Namespace Prefix: | payx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | payx_FundsHeldForClientsAndCorporateInvestmentsAbstract
Namespace Prefix: | payx_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | payx_FundsHeldForClientsAndCorporateInvestmentsTextualAbstract
Namespace Prefix: | payx_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Maximum Maturity Period For Variable Rate Demand Note Primarily Categorized As Due After Five Years + References No definition available. + Details
Name: | payx_MaximumMaturityPeriodForVariableRateDemandNotePrimarilyCategorizedAsDueAfterFiveYears
Namespace Prefix: | payx_
Data Type: | us-types:durationStringItemType
Balance Type: | na
Period Type: | instant

X
- Definition Minimum maturity period for VRDNs primarily categorized as due Aafter five years + References No definition available. + Details
Name: | payx_MinimumMaturityPeriodForVrdnsPrimarilyCategorizedAsDueAafterFiveYears
Namespace Prefix: | payx_
Data Type: | us-types:durationStringItemType
Balance Type: | na
Period Type: | instant

X
- Definition Separately designated demand deposit account. + References No definition available. + Details
Name: | payx_SeparatelyDesignatedDemandDepositAccount
Namespace Prefix: | payx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of the excess of amortized cost basis over fair value of securities in a loss position and categorized neither as held-to-maturity nor trading securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 6 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27290-111563 + Details
Name: | us-gaap_AvailableforsaleSecuritiesContinuousUnrealizedLossPositionAggregateLosses2
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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

X
- Definition Amount of available-for-sale debt securities at cost, net of adjustments, which include, but are not limited to, accretion, amortization, collection of cash, previous other-than-temporary impairments (OTTI) recognized in earnings (less any cumulative-effect adjustments, as defined) and fair value hedge accounting adjustments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.2) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Staff Position (FSP) -Number FAS115-1/124-1 -Paragraph 7 -Footnote 2 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 115 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_AvailableForSaleSecuritiesDebtMaturitiesAmortizedCost
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of available-for-sale debt securities at cost, net of adjustments, maturing in the next rolling twelve months following the latest balance sheet presented. Adjustments include, but are not limited to, accretion, amortization, collection of cash, previous other-than-temporary impairments (OTTI) recognized in earnings (less cumulative-effect adjustments, as defined) and fair value hedge accounting adjustments. + References No definition available. + Details
Name: | us-gaap_AvailableForSaleSecuritiesDebtMaturitiesNextRollingTwelveMonthsAmortizedCostBasis
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of available-for-sale debt securities at fair value maturing in the next rolling twelve months following the latest balance sheet presented. + References No definition available. + Details
Name: | us-gaap_AvailableForSaleSecuritiesDebtMaturitiesNextRollingTwelveMonthsFairValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents Available-for-sale Securities which consist of all investments in certain debt and equity securities neither classified as trading or held-to-maturity securities. A debt security represents a creditor relationship with an enterprise. Debt securities include, among other items, US Treasury securities, US government securities, municipal securities, corporate bonds, convertible debt, commercial paper, and all securitized debt instruments. An equity security represents an ownership interest in an enterprise or the right to acquire or dispose of an ownership interest in an enterprise at fixed or determinable prices. Equity securities include, among other things, common stock, certain preferred stock, warrant rights, call options, and put options, but do not include convertible debt. An entity may opt to provide the reader with additional narrative text to better understand the nature of investments in debt and equity securities which are categorized as Available-for-sale. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 25 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=7534914&loc=d3e22054-111558 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 115 -Paragraph 12 -Subparagraph b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Available-for-Sale Securities -URI http://asc.fasb.org/extlink&oid=6505594 + Details
Name: | us-gaap_AvailableForSaleSecuritiesFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition This item represents the difference between the gross realized gains and losses realized on the sale of debt or equity securities categorized neither as held-to-maturity nor trading securities. Additionally, this item would include any losses recognized for other than temporary impairments (OTTI) of the subject investments in debt and equity securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 115 -Paragraph 16 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563 + Details
Name: | us-gaap_AvailableForSaleSecuritiesGrossRealizedGainLossNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition This item represents the gross profit realized on the sale of debt or equity securities categorized neither as held-to-maturity nor trading securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 115 -Paragraph 21 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_AvailableForSaleSecuritiesGrossRealizedGains
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition This item represents the gross loss realized on the sale of debt or equity securities categorized neither as held-to-maturity nor trading securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 115 -Paragraph 21 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_AvailableForSaleSecuritiesGrossRealizedLosses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The net amount of gross unrealized gains (losses) for securities, at a point in time, which are categorized neither as held-to-maturity nor trading securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563 + Details
Name: | us-gaap_AvailableForSaleSecuritiesGrossUnrealizedGainLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Disclosure regarding factors used to determine that the impairment of securities not categorized as either held-to-maturity securities or trading securities (hence equal to available for sale securities) where cost exceeds fair value is not an other than temporary impairment (OTTI). This item contains disclosure of the number of investment positions in the available-for-sale investments determined to be temporarily impaired. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 6 -Subparagraph (b)(3) -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27290-111563 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 03-1 -Paragraph 21 -Subparagraph b(3) -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Staff Position (FSP) -Number FAS115-1/124-1 -Paragraph 17 -Subparagraph b(3) -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_AvailableForSaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureNumberOfPositions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | instant