Income Taxes	9 Months Ended
Sep. 30, 2014
Income Tax Disclosure [Abstract]
Income Taxes	Note 7 – Income Taxes Under ASC 740, “Income Taxes,” management evaluates the realizability of the deferred tax assets on a quarterly basis under a “more-likely than not” standard. As part of this evaluation, management reviews all evidence both positive and negative to determine if a valuation allowance is needed. Due to the significant increase in the workers’ compensation reserve recorded during the third quarter of 2014 the Company is in a cumulative loss position through the prior 12 quarters ended September 30, 2014. Prior to this the Company was not in a cumulative loss position. A cumulative loss position represents significant negative evidence. Management evaluated the need for additional valuation allowance and determined that the negative evidence associated with the cumulative loss position is outweighed by the positive evidence available, such that no valuation allowance, other than those previously recorded against particular deferred tax assets, was required related to net deferred tax assets of $23.6 million outstanding as of September 30, 2014. Management’s review of positive evidence included the existence of federal and California taxable income in eligible carryback years, reversal of temporary items and projection of future taxable income. The projection of future taxable income was a significant factor in management’s determination that no additional valuation allowance was required at September 30, 2014. Management’s projections of taxable income are based on the existence of signed annual contracts with the Company’s PEO customer base, objective evidence that the Company’s customers are retained at a rate in excess of 90% over long periods and objective evidence that recent price increase initiatives are being accepted by the Company’s customer base. Management has continued to improve the Company’s procedures in many areas of its self-insured workers’ compensation program over the past two years as described in Note 1. The results of these efforts have improved management’s ability to project worker’s compensation expense. Management will monitor the need for an additional valuation allowance at each quarter in the future and, if the negative evidence outweighs the positive evidence an allowance will be recorded.

Income Taxes

9 Months Ended

Sep. 30, 2014

Note 7 – Income Taxes

Under ASC 740, “Income Taxes,” management evaluates the realizability of the deferred tax assets on a quarterly basis under a “more-likely than not” standard. As part of this evaluation, management reviews all evidence both positive and negative to determine if a valuation allowance is needed. Due to the significant increase in the workers’ compensation reserve recorded during the third quarter of 2014 the Company is in a cumulative loss position through the prior 12 quarters ended September 30, 2014. Prior to this the Company was not in a cumulative loss position. A cumulative loss position represents significant negative evidence.

Management evaluated the need for additional valuation allowance and determined that the negative evidence associated with the cumulative loss position is outweighed by the positive evidence available, such that no valuation allowance, other than those previously recorded against particular deferred tax assets, was required related to net deferred tax assets of $23.6 million outstanding as of September 30, 2014. Management’s review of positive evidence included the existence of federal and California taxable income in eligible carryback years, reversal of temporary items and projection of future taxable income. The projection of future taxable income was a significant factor in management’s determination that no additional valuation allowance was required at September 30, 2014. Management’s projections of taxable income are based on the existence of signed annual contracts with the Company’s PEO customer base, objective evidence that the Company’s customers are retained at a rate in excess of 90% over long periods and objective evidence that recent price increase initiatives are being accepted by the Company’s customer base. Management has continued to improve the Company’s procedures in many areas of its self-insured workers’ compensation program over the past two years as described in Note 1. The results of these efforts have improved management’s ability to project worker’s compensation expense. Management will monitor the need for an additional valuation allowance at each quarter in the future and, if the negative evidence outweighs the positive evidence an allowance will be recorded.