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Subsequent Event
12 Months Ended
Dec. 31, 2013
Subsequent Events [Abstract]  
Subsequent Event
16. Subsequent Event

Effective February 13, 2014, the Company entered into a workers’ compensation insurance arrangement with ACE Group to provide coverage to BBSI employees in California beginning in the first quarter of 2014. The agreement will be effective through January 2015 with the potential for annual renewals thereafter.

The arrangement, typically known as a fronted program, will provide BBSI a licensed, admitted insurance carrier in California to issue policies on behalf of BBSI without the intention of transferring any of the worker’s compensation risk for the first $5.0 million per claim. The risk of loss up to the first $5.0 million per claim will be retained by BBSI through an indemnity agreement. While this portion of the risk of loss remains with BBSI, ACE assumes credit risk should BBSI be unable to satisfy its indemnification obligations to ACE. ACE will also bear the economic burden for all costs in excess of $5.0 million per claim. The arrangement with ACE addresses the requirements of California Senate Bill 863 under which the Company cannot continue its self-insurance program in California beyond January 1, 2015.