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Service Revenue (Tables) | 12 Months Ended
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May 31, 2023
Revenue from Contract with Customer [Abstract] |
Summary of PEO Pass-Through Costs Netted in Revenue | PEO pass-through costs netted within the PEO and Insurance Solutions revenue are as follows:
|  | Year ended May 31, |
In millions |  | 2023 |  |  | 2022 |  |  | 2021 |
Payroll wages and payroll taxes |  | $ |  | 26,025.3 |  |  | $ |  | 24,209.3 |  |  | $ |  | 20,706.1 |
State unemployment insurance (included in payroll wages and payroll taxes) |  | $ |  | 138.2 |  |  | $ |  | 139.1 |  |  | $ |  | 119.0 |
Guaranteed cost benefit plans |  | $ |  | 656.3 |  |  | $ |  | 641.4 |  |  | $ |  | 586.4 |
Summary of Changes in Deferred Revenue Related to Material Rights Performance Obligations | Changes in deferred revenue related to material rights that exceed one year were as follows:
|  | Year ended May 31, |
In millions |  | 2023 |  |  | 2022 |
Balance, beginning of period |  | $ |  | 48.9 |  |  | $ |  | 40.2 |
Deferral of revenue |  |  |  | 42.1 |  |  |  |  | 35.0 |
Recognition of unearned revenue |  |  |  | (29.0 | ) |  |  |  | (26.3 | )
Balance, end of period |  | $ |  | 62.0 |  |  | $ |  | 48.9 |
Summary of Changes in Deferred Costs to Obtain and Fulfill Contracts | Changes in deferred costs to obtain and fulfill contracts were as follows:
Costs to fulfill contracts: |  |  |  |  |  |  |  |
|  | Year ended May 31, |
In millions |  | 2023 |  |  | 2022 |
Balance, beginning of period |  | $ |  | 72.3 |  |  | $ |  | 69.3 |
Capitalization of costs |  |  |  | 28.9 |  |  |  |  | 28.0 |
Amortization |  |  |  | (25.9 | ) |  |  |  | (25.0 | )
Balance, end of period |  | $ |  | 75.3 |  |  | $ |  | 72.3 |
Costs to obtain contracts: |  |  |  |  |  |  |  |
|  | Year ended May 31, |
In millions |  | 2023 |  |  | 2022 |
Balance, beginning of period |  | $ |  | 550.2 |  |  | $ |  | 488.2 |
Capitalization of costs |  |  |  | 240.5 |  |  |  |  | 239.1 |
Amortization |  |  |  | (193.2 | ) |  |  |  | (177.1 | )
Balance, end of period |  | $ |  | 597.5 |  |  | $ |  | 550.2 |

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- Definition Pass Through Costs Netted Within Revenue [Table Text Block] + References No definition available. + Details
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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 https://asc.fasb.org/extlink&oid=126905575&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 https://asc.fasb.org/extlink&oid=126920106&loc=SL49130551-203045 + Details
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- References No definition available. + Details
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