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Service Revenue (Tables) | 9 Months Ended
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Feb. 28, 2022
Service Revenue [Abstract] |
Summary of PEO Pass-Through Costs Netted in Revenue |
|  | For the three months ended |  |  | For the nine months ended |
|  | February 28, |  |  |  | February 28, |
In millions |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Payroll wages and payroll taxes |  | $ |  | 6,546.1 |  |  | $ |  | 5,518.5 |  |  | $ |  | 17,909.4 |  |  | $ |  | 15,479.3 |
State unemployment insurance (included in payroll wages and payroll taxes) |  |  |  | 74.2 |  |  |  |  | 73.1 |  |  |  |  | 108.2 |  |  |  |  | 98.7 |
Guaranteed cost benefit plans |  |  |  | 164.3 |  |  |  |  | 146.1 |  |  |  |  | 471.9 |  |  |  |  | 439.6 |
Summary of Changes in Deferred Revenue Related to Set-Up Fees |
|  | For the three months ended |  |  | For the nine months ended |
|  | February 28, |  |  | February 28, |
In millions |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Balance, beginning of period |  | $ |  | 43.8 |  |  | $ |  | 39.6 |  |  | $ |  | 40.2 |  |  | $ |  | 42.6 |
Deferral of revenue |  |  |  | 9.1 |  |  |  |  | 6.9 |  |  |  |  | 25.4 |  |  |  |  | 16.6 |
Recognition of unearned revenue |  |  |  | (6.8 | ) |  |  |  | (6.7 | ) |  |  |  | (19.5 | ) |  |  |  | (19.4 | )
Balance, end of period |  | $ |  | 46.1 |  |  | $ |  | 39.8 |  |  | $ |  | 46.1 |  |  | $ |  | 39.8 |
Summary of Deferred Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction |
In millions |  | Estimated |
Year ending May 31, |  | deferral |
2022 |  | $ |  | 6.3 |
2023 |  |  |  | 19.4 |
Thereafter |  |  |  | 20.4 |
Total deferral |  | $ |  | 46.1 |
Summary of Changes in Deferred Costs to Obtain and Fulfill Contracts |
Costs to obtain contracts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | For the three months ended |  |  | For the nine months ended |
|  | February 28, |  |  | February 28, |
In millions |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Balance, beginning of period |  | $ |  | 500.5 |  |  | $ |  | 468.1 |  |  | $ |  | 488.2 |  |  | $ |  | 473.6 |
Capitalization of costs |  |  |  | 70.1 |  |  |  |  | 49.9 |  |  |  |  | 169.1 |  |  |  |  | 127.5 |
Amortization |  |  |  | (44.8 | ) |  |  |  | (41.9 | ) |  |  |  | (131.5 | ) |  |  |  | (125.0 | )
Balance, end of period |  | $ |  | 525.8 |  |  | $ |  | 476.1 |  |  | $ |  | 525.8 |  |  | $ |  | 476.1 |
Costs to fulfill contracts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | For the three months ended |  |  | For the nine months ended |
|  | February 28, |  |  | February 28, |
In millions |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Balance, beginning of period |  | $ |  | 70.5 |  |  | $ |  | 67.4 |  |  | $ |  | 69.3 |  |  | $ |  | 67.3 |
Capitalization of costs |  |  |  | 7.4 |  |  |  |  | 7.2 |  |  |  |  | 21.0 |  |  |  |  | 19.3 |
Amortization |  |  |  | (6.3 | ) |  |  |  | (6.0 | ) |  |  |  | (18.7 | ) |  |  |  | (18.0 | )
Balance, end of period |  | $ |  | 71.6 |  |  | $ |  | 68.6 |  |  | $ |  | 71.6 |  |  | $ |  | 68.6 |

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- Definition Tabular disclosure of cost capitalized in obtaining or fulfilling contract with customer. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 340 -SubTopic 40 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=123353750&loc=SL49131252-203054 + Details
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- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130551-203045 + Details
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