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EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Computation of earnings per share - USPH shareholders [Abstract]
Net income attributable to USPH shareholders	$ 8,173	$ 1,016
Credit (charges) to retained earnings [Abstract]
Revaluation of redeemable non-controlling interest	(7,270)	2,129
Tax effect at statutory rate (federal and state) of 25.55% and 26.25%, respectively	1,857	(559)
Net income attributable to common shareholders	$ 2,760	$ 2,586
Earnings per share basic (in dollars per share)	$ 0.21	$ 0.20
Earnings per share diluted (in dollars per share)	$ 0.21	$ 0.20
Shares used in computation [Abstract]
Basic earnings per share - weighted-average shares (in shares)	12,870	12,796
Diluted earnings per share - weighted-average shares (in shares)	12,870	12,796
Federal statutory income tax rate	25.55%
State statutory income tax rate	26.25%

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The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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