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CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2017
Sep. 30, 2016
Sep. 30, 2017
Sep. 30, 2016
Income Statement [Abstract]        
Revenues (gross billings of $4.898 billion, $4.314 billion, $14.656 billion and $13.040 billion less worksite employee payroll cost of $4.102 billion, $3.611 billion, $12.182 billion and $10.828 billion, respectively) $ 795,513 $ 702,538 $ 2,473,729 $ 2,212,278
Direct costs:        
Payroll taxes, benefits and workers’ compensation costs 655,547 584,742 2,043,864 1,831,207
Gross profit 139,966 117,796 429,865 381,071
Operating expenses:        
Salaries, wages and payroll taxes 65,223 56,897 189,138 170,910
Stock-based compensation 6,584 4,191 16,390 12,527
Commissions 5,675 5,030 15,815 13,646
Advertising 3,476 3,540 13,623 13,299
General and administrative expenses 24,513 21,318 75,315 66,356
Depreciation and amortization 4,696 4,047 13,355 12,494
Total operating expenses 110,167 95,023 323,636 289,232
Operating income 29,799 22,773 106,229 91,839
Other income (expense):        
Interest income 1,015 335 2,158 927
Interest expense (894) (628) (2,320) (1,915)
Income before income tax expense 29,920 22,480 106,067 90,851
Income tax expense 10,718 8,415 37,219 34,380
Net income 19,202 14,065 68,848 56,471
Less distributed and undistributed earnings allocated to participating securities 337 330 1,233 1,283
Net income allocated to common shares $ 18,865 $ 13,735 $ 67,615 $ 55,188
Basic net income per share of common stock (in dollars per share) $ 0.92 $ 0.66 $ 3.29 $ 2.64
Diluted net income per share of common stock (in dollars per share) $ 0.91 $ 0.66 $ 3.27 $ 2.64