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Service Revenue (Tables) | 12 Months Ended
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May 31, 2025
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 |  | 2025 |  |  | 2024 |  |  | 2023 |
Payroll wages and payroll taxes |  | $ |  | 29,280.0 |  |  | $ |  | 27,381.5 |  |  | $ |  | 26,025.3 |
State unemployment insurance (included in payroll wages and payroll taxes) |  | $ |  | 167.4 |  |  | $ |  | 151.8 |  |  | $ |  | 138.2 |
Guaranteed cost benefit plans |  | $ |  | 681.6 |  |  | $ |  | 660.3 |  |  | $ |  | 656.3 |
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 |  | 2025 |  |  | 2024 |
Balance, beginning of period |  | $ |  | 74.9 |  |  | $ |  | 62.0 |
Deferred revenue acquired |  |  |  | 19.0 |  |  |  |  | — |
Deferral of revenue |  |  |  | 39.0 |  |  |  |  | 46.7 |
Recognition of unearned revenue |  |  |  | (40.5 | ) |  |  |  | (33.8 | )
Balance, end of period |  | $ |  | 92.4 |  |  | $ |  | 74.9 |
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 |  | 2025 |  |  | 2024 |
Balance, beginning of period |  | $ |  | 76.6 |  |  | $ |  | 75.3 |
Capitalization of costs |  |  |  | 37.8 |  |  |  |  | 27.8 |
Amortization |  |  |  | (27.4 | ) |  |  |  | (26.5 | )
Balance, end of period |  | $ |  | 87.0 |  |  | $ |  | 76.6 |
Costs to obtain contracts: |  |  |  |  |  |  |  |
|  | Year ended May 31, |
In millions |  | 2025 |  |  | 2024 |
Balance, beginning of period |  | $ |  | 609.4 |  |  | $ |  | 597.5 |
Capitalization of costs |  |  |  | 208.7 |  |  |  |  | 217.1 |
Amortization |  |  |  | (209.1 | ) |  |  |  | (205.2 | )
Balance, end of period |  | $ |  | 609.0 |  |  | $ |  | 609.4 |

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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 -Topic 340 -SubTopic 40 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479483/340-40-50-3 + 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 -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-10 + Details
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- References No definition available. + Details
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