XML 62 R50.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Accounts Receivable, Net of Allowance for Doubtful Accounts (Components of Accounts Receivable, Net of Allowance for Doubtful Accounts) (Details) - USD ($) $ in Millions | Nov. 30, 2018 | May 31, 2018 | [1]
--- | --- | --- | ---
Total accounts receivable, gross |  | $ 569.1 | $ 499.4
Less: Allowance for doubtful accounts |  | 6.5 | 7.0
Accounts receivable, net of allowance for doubtful accounts |  | 562.6 | 492.4
PEO Receivables [Member] |  |  |
Total accounts receivable, gross | [2] | 167.9 | 140.1
Purchased Receivables [Member] |  |  |
Total accounts receivable, gross | [3] | 323.3 | 267.0
Other Trade Receivables [Member] |  |  |
Total accounts receivable, gross | [4] | $ 77.9 | $ 92.3
[1] | Amounts have been adjusted to reflect the adoption of ASC Topic 606.
[2] | PEO receivables are primarily client wages and related tax withholdings since the last payroll processed. Balances will vary based on the timing of the last payroll processed and the end of the reporting period.
[3] | Purchased receivables relate to payroll funding arrangements with clients in the temporary staffing industry.
[4] | Other trade receivables primarily relate to other ongoing services provided to our clients and can vary based on the timing of these services and the end of the reporting period.

X
- Definition Accounts Notes And Loans Receivable Gross Current + References No definition available. + Details
Name: | payx_AccountsNotesAndLoansReceivableGrossCurrent
Namespace Prefix: | payx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Allowance For Doubtful Accounts Notes And Loans Receivable Current + References No definition available. + Details
Name: | payx_AllowanceForDoubtfulAccountsNotesAndLoansReceivableCurrent
Namespace Prefix: | payx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The aggregate of amounts due from customers or clients, within one year of the balance sheet date (or one operating cycle, if longer), for goods or services that have been delivered or sold in the normal course of business and an amount representing an agreement for an unconditional promise by the maker to pay the entity (holder) a definite sum of money at a future date within one year of the balance sheet, reduced to their estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection and net of any write-downs taken for collection uncertainty on the part of the holder, respectively. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_AccountsNotesAndLoansReceivableNetCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=payx_PeoReceivablesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=us-gaap_FinanceReceivablesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=payx_OtherTradeReceivablesGrossMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |