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CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands | 12 Months Ended
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Dec. 31, 2016 | Dec. 31, 2015 | Dec. 31, 2014
Income Statement [Abstract] |  |  |
Revenues (gross billings of $17.933 billion, $15.806 billion and $14.187 billion, less worksite employee payroll cost of $14.992 billion, $13.202 billion and $11.829 billion, respectively) | $ 2,941,347 | $ 2,603,614 | $ 2,357,788
Direct costs: |  |  |
Payroll taxes, benefits and workers’ compensation costs | 2,449,737 | 2,165,747 | 1,953,983
Gross profit | 491,610 | 437,867 | 403,805
Operating expenses: |  |  |
Salaries, wages and payroll taxes | 229,589 | 211,060 | 200,118
Stock-based compensation | 16,643 | 13,345 | 11,053
Commissions | 19,288 | 18,479 | 15,285
Advertising | 16,447 | 15,980 | 20,084
General and administrative expenses | 86,693 | 84,259 | 84,717
Impairment charges and other | 0 | 10,480 | 3,687
Depreciation and amortization | 16,644 | 18,565 | 21,387
Total operating expenses | 385,304 | 372,168 | 356,331
Operating income | 106,306 | 65,699 | 47,474
Other income (expense): |  |  |
Interest Income, Other | 1,267 | 379 | 523
Interest Expense | (2,396) | (459) | (370)
Income before income tax expense | 105,177 | 65,619 | 47,627
Income tax expense | 39,186 | 26,229 | 19,623
Net income | 65,991 | 39,390 | 28,004
Less distributed and undistributed earnings allocated to participating securities | 1,496 | 981 | 2,002
Net income allocated to common shares | $ 64,495 | $ 38,409 | $ 26,002
Basic net income per share of common stock (in dollars per share) | $ 3.10 | $ 1.58 | $ 1.05
Diluted net income per share of common stock (in dollars per share) | $ 3.09 | $ 1.58 | $ 1.05

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