v2.4.0.8

Earnings Per Share - Computation of Pro Forma Basic and Diluted Net Income Per Share (Detail) (USD $) In Thousands, except Share data, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Pro forma numerator:
Net income attributable to Paycom	$ (593)	$ 357	$ 467	$ 2,973
Pro forma additional income tax expense		79		656
Pro forma net income attributable to Paycom	$ (593)	$ 278	$ 467	$ 2,317
Pro forma denominator:
Pro forma weighted average shares outstanding	50,284,362	44,560,053	48,015,577	44,560,053
Adjustment for vested restricted stock		1,061,815		681,886
Pro forma shares for calculating basic EPS	50,284,362	45,621,868	48,015,577	45,241,939
Pro forma weighted average shares outstanding	50,284,362	44,560,053	48,015,577	44,560,053
Effect of dilutive restricted stock		3,438,171	2,315,425	3,398,286
Pro forma shares for calculating diluted EPS	50,284,362	47,998,224	50,331,002	47,958,339
Pro forma net income per share:
Basic	$ (0.01)	$ 0.01	$ 0.01	$ 0.05
Diluted	$ (0.01)	$ 0.01	$ 0.01	$ 0.05

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Pro forma basic earnings per share or earnings per unit, which is commonly presented in initial public offerings based on the terms of the offering.

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