XML 25 R32.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Property and Equipment, Net of Accumulated Depreciation (Details) (USD $) In Millions, unless otherwise specified | 3 Months Ended | 9 Months Ended |
--- | --- | --- | ---
Feb. 28, 2015 | Feb. 28, 2014 | Feb. 28, 2015 | Feb. 28, 2014 | May 31, 2014
Components of property and equipment, at cost |  |  |  |  |
Land and improvements | $ 8.3 us-gaap_LandAndLandImprovements |  | $ 8.3 us-gaap_LandAndLandImprovements |  | $ 8.1 us-gaap_LandAndLandImprovements
Buildings and improvements | 101.9 us-gaap_BuildingsAndImprovementsGross |  | 101.9 us-gaap_BuildingsAndImprovementsGross |  | 101.1 us-gaap_BuildingsAndImprovementsGross
Data processing equipment | 183.8 payx_DataProcessingEquipmentGross |  | 183.8 payx_DataProcessingEquipmentGross |  | 180.8 payx_DataProcessingEquipmentGross
Software | 375.2 us-gaap_CapitalizedComputerSoftwareGross |  | 375.2 us-gaap_CapitalizedComputerSoftwareGross |  | 344.8 us-gaap_CapitalizedComputerSoftwareGross
Furniture, fixtures, and equipment | 145.5 payx_FurnitureFixturesAndEquipmentGross |  | 145.5 payx_FurnitureFixturesAndEquipmentGross |  | 145.0 payx_FurnitureFixturesAndEquipmentGross
Leasehold improvements | 104.7 us-gaap_LeaseholdImprovementsGross |  | 104.7 us-gaap_LeaseholdImprovementsGross |  | 101.7 us-gaap_LeaseholdImprovementsGross
Construction in progress | 32.6 payx_ConstructioninProgress |  | 32.6 payx_ConstructioninProgress |  | 25.3 payx_ConstructioninProgress
Total property and equipment, gross | 952.0 us-gaap_PropertyPlantAndEquipmentGross |  | 952.0 us-gaap_PropertyPlantAndEquipmentGross |  | 906.8 us-gaap_PropertyPlantAndEquipmentGross
Less: Accumulated depreciation | 604.3 us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment |  | 604.3 us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment |  | 564.6 us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
Property and equipment, net of accumulated depreciation | 347.7 us-gaap_PropertyPlantAndEquipmentNet |  | 347.7 us-gaap_PropertyPlantAndEquipmentNet |  | 342.2 us-gaap_PropertyPlantAndEquipmentNet
Property and Equipment, Net of Accumulated Depreciation (Textual) |  |  |  |  |
Depreciation expense | $ 23.0 us-gaap_Depreciation | $ 22.1 us-gaap_Depreciation | $ 68.2 us-gaap_Depreciation | $ 65.0 us-gaap_Depreciation |

X
- Definition Capital spending for items, including internally developed software and other capital projects, not yet placed in service. + References No definition available. + Details
Name: | payx_ConstructioninProgress
Namespace Prefix: | payx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Data processing equipment gross. + References No definition available. + Details
Name: | payx_DataProcessingEquipmentGross
Namespace Prefix: | payx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Furniture fixtures and equipment gross. + References No definition available. + Details
Name: | payx_FurnitureFixturesAndEquipmentGross
Namespace Prefix: | payx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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

X
- Definition Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.14) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 14 -Article 5 + Details
Name: | us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount before accumulated depreciation of building structures held for productive use including addition, improvement, or renovation to the structure, including, but not limited to, interior masonry, interior flooring, electrical, and plumbing. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 4 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6812-107765 + Details
Name: | us-gaap_BuildingsAndImprovementsGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before accumulated amortization of capitalized costs for computer software, including but not limited to, acquired and internally developed computer software. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 985 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6501960&loc=d3e128462-111756 + Details
Name: | us-gaap_CapitalizedComputerSoftwareGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 + Details
Name: | us-gaap_Depreciation
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount before accumulated deprecation and depletion of real estate held for productive use and additions or improvements to real estate held for productive use, examples include, but are not limited to, walkways, driveways, fences, and parking lots. Excludes land held for sale. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6812-107765 + Details
Name: | us-gaap_LandAndLandImprovements
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before accumulated depreciation of additions or improvements to assets held under a lease arrangement. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 4 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6812-107765 + Details
Name: | us-gaap_LeaseholdImprovementsGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.13) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_PropertyPlantAndEquipmentGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.13) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 13 -Subparagraph a -Article 5 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 8 -Article 7 + Details
Name: | us-gaap_PropertyPlantAndEquipmentNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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