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Service Revenue (Tables) | 6 Months Ended
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Nov. 30, 2021
Service Revenue [Abstract] |
Summary of PEO Pass-Through Costs Netted in Revenue |
|  | For the three months ended |  | For the six months ended
|  | November 30, |  |  | November 30,
In millions |  | 2021 |  | 2020 |  | 2021 |  | 2020
Payroll wages and payroll taxes |  | $ | 5,806.1 |  | $ | 5,092.3 |  | $ | 11,363.3 |  | $ | 9,960.8
State unemployment insurance (included in payroll wages and payroll taxes) |  |  | 18.6 |  |  | 12.8 |  |  | 34.0 |  |  | 25.6
Guaranteed cost benefit plans |  |  | 156.7 |  |  | 143.1 |  |  | 307.6 |  |  | 293.5
Summary of Changes in Deferred Revenue Related to Set-Up Fees |
|  | For the three months ended |  | For the six months ended
|  | November 30, |  | November 30,
In millions |  | 2021 |  | 2020 |  | 2021 |  | 2020
Balance, beginning of period |  | $ | 41.5 |  | $ | 40.2 |  | $ | 40.2 |  | $ | 42.6
Deferral of revenue |  |  | 8.7 |  |  | 5.7 |  |  | 16.3 |  |  | 9.7
Recognition of unearned revenue |  |  | (6.4) |  |  | (6.3) |  |  | (12.7) |  |  | (12.7)
Balance, end of period |  | $ | 43.8 |  | $ | 39.6 |  | $ | 43.8 |  | $ | 39.6
Summary of Deferred Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction |
In millions |  | Estimated
Year ending May 31, |  | deferral
2022 |  | $ | 11.6
2023 |  |  | 16.9
Thereafter |  |  | 15.3
Total deferral |  | $ | 43.8
Summary of Changes in Deferred Costs to Obtain and Fulfill Contracts |
Costs to obtain contracts: |  |  |  |  |  |  |  |  |  |  |  |
|  | For the three months ended |  | For the six months ended
|  | November 30, |  | November 30,
In millions |  | 2021 |  | 2020 |  | 2021 |  | 2020
Balance, beginning of period |  | $ | 491.9 |  | $ | 469.4 |  | $ | 488.2 |  | $ | 473.6
Capitalization of costs |  |  | 52.4 |  |  | 40.4 |  |  | 99.0 |  |  | 77.6
Amortization |  |  | (43.8) |  |  | (41.7) |  |  | (86.7) |  |  | (83.1)
Balance, end of period |  | $ | 500.5 |  | $ | 468.1 |  | $ | 500.5 |  | $ | 468.1
Costs to fulfill contracts: |  |  |  |  |  |  |  |  |  |  |  |
|  | For the three months ended |  | For the six months ended
|  | November 30, |  | November 30,
In millions |  | 2021 |  | 2020 |  | 2021 |  | 2020
Balance, beginning of period |  | $ | 70.2 |  | $ | 67.5 |  | $ | 69.3 |  | $ | 67.3
Capitalization of costs |  |  | 6.5 |  |  | 6.0 |  |  | 13.6 |  |  | 12.1
Amortization |  |  | (6.2) |  |  | (6.1) |  |  | (12.4) |  |  | (12.0)
Balance, end of period |  | $ | 70.5 |  | $ | 67.4 |  | $ | 70.5 |  | $ | 67.4

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