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Employer Share Plans | 6 Months Ended
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Jun. 30, 2014
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract] |
Employer Share Plans |
10. | Employer Share Plans
Effective May 15, 2014, CBIZ shareholders approved a new plan, the CBIZ, Inc. 2014 Stock Incentive Plan (“2014 Plan”). Under the 2014 Plan, a maximum of 9.6 million stock options, restricted stock awards or other stock-based compensation awards may be granted. The 2014 Plan is in addition to the 2002 Amended and Restated CBIZ, Inc. Stock Incentive Plan (“2002 Plan”), of which CBIZ has granted various stock-based awards through June 30, 2014. The terms and vesting schedules for stock-based awards vary by type and date of grant. Compensation expense for stock-based awards recognized during the three and six months ended June 30, 2014 and 2013 was as follows (in thousands):
|  | Three Months Ended June 30, |  |  | Six Months Ended June 30, |
|  | 2014 |  |  | 2013 |  |  | 2014 |  |  | 2013 |
Stock options |  | $ | 666 |  |  | $ | 730 |  |  | $ | 1,315 |  |  | $ | 1,449 |
Restricted stock awards |  |  | 932 |  |  |  | 758 |  |  |  | 1,672 |  |  |  | 1,475 |
Total stock-based compensation expense |  | $ | 1,598 |  |  | $ | 1,488 |  |  | $ | 2,987 |  |  | $ | 2,924 |
Stock award activity during the six months ended June 30, 2014 was as follows (in thousands, except per share data):
|  | Stock Options |  |  | Restricted Stock Awards |
|  | Number of Options |  |  | Weighted Average Exercise Price Per Share |  |  | Number of Shares |  |  | Weighted Average Grant-Date Fair Value (1) |
Outstanding at beginning of year |  |  | 6,035 |  |  | $ | 6.88 |  |  |  | 1,083 |  |  | $ | 6.51 |
Granted |  |  | 1,328 |  |  | $ | 8.36 |  |  |  | 475 |  |  | $ | 8.44 |
Exercised or released |  |  | (914 | ) |  | $ | 7.70 |  |  |  | (461 | ) |  | $ | 6.67 |
Expired or canceled |  |  | (48 | ) |  | $ | 6.62 |  |  |  | (7 | ) |  | $ | 6.37 |
Outstanding at June 30, 2014 |  |  | 6,401 |  |  | $ | 7.08 |  |  |  | 1,090 |  |  | $ | 7.28 |
Exercisable at June 30, 2014 |  |  | 3,321 |  |  | $ | 7.21 |  |  |  |  |  |  |  |  |
(1) | Represents weighted average market value of the shares; awards are granted at no cost to the recipients.

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- Definition The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 50 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 40 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 14 + Details
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