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EARNINGS PER SHARE (Details) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2020
Sep. 30, 2019
Sep. 30, 2020
Sep. 30, 2019
Computation of earnings per share - USPH shareholders [Abstract]        
Net income attributable to USPH shareholders $ 10,916 $ 9,047 $ 22,164 $ 32,110
Credit (charges) to retained earnings [Abstract]        
Revaluation of redeemable non-controlling interest (4,298) (922) 1,175 (10,752)
Tax effect at statutory rate (federal and state) of 26.25% 1,228 242 (308) 2,822
Net income attributable to common shareholders $ 7,846 $ 8,367 $ 23,031 $ 24,180
Earnings per share (basic and diluted) (in dollars per share) $ 0.61 $ 0.66 $ 1.80 $ 1.90
Shares used in computation [Abstract]        
Basic and diluted earnings per share - weighted-average shares (in shares) 12,847 12,774 12,829 12,750
Federal and state statutory income tax rate     26.25%