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Pay vs Performance Disclosure - USD ($)
 2 Months Ended 10 Months Ended 12 Months Ended
Mar. 05, 2020
Dec. 31, 2020
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Pay vs Performance Disclosure              
Pay vs Performance Disclosure, Table    

Pay Versus Performance

 

 

Summary Compensation Table Total for the

 

 

 

 

 

 

 

Average Summary Compensation Table Total for

 

Average Compensation

 

Value of Initial Fixed $100 Investment based on:

 

 

 

 

 

Year

Principal
Executive
Officer
("PEO") (1)

 

Compensation Actually
Paid to
the PEO (1)

 

Summary Compensation Table Total for the PEO ⁽²⁾

 

Compensation Actually Paid to the PEO ⁽²⁾

 

Non-PEO Named Executive Officers ("NEO's") (3)

 

Actually Paid to Non-PEO NEOs (3)

 

Total Shareholder Return

 

Peer Group Total Shareholder Return (4)

 

Net Income (in thousands) (5)

 

Gross Billings (in thousands) (6)

 

2024

$

4,317,412

 

$

10,397,339

 

N/A

 

N/A

 

$

1,675,520

 

$

3,289,391

 

$

207

 

$

144

 

$

52,993

 

$

8,327,091

 

2023

$

3,787,616

 

$

6,150,744

 

N/A

 

N/A

 

$

1,394,186

 

$

2,025,153

 

$

137

 

$

121

 

$

50,612

 

$

7,716,152

 

2022

$

4,217,404

 

$

7,132,315

 

N/A

 

N/A

 

$

1,568,301

 

$

2,443,965

 

$

109

 

$

114

 

$

47,268

 

$

7,393,808

 

2021

$

2,989,765

 

$

4,055,270

 

N/A

 

N/A

 

$

1,357,912

 

$

1,631,691

 

$

79

 

$

152

 

$

38,079

 

$

6,569,986

 

2020

$

1,915,456

 

$

476,863

 

$

1,353,477

 

$

(2,489,129

)

$

945,536

 

$

(87,475

)

$

77

 

$

101

 

$

33,765

 

$

5,924,539

 

 

(1) Except as otherwise provided above, Mr. Kramer was the PEO for all five years presented in the table. Mr. Elich was the PEO until he retired from the Company on March 5, 2020. A reconciliation of the Summary Compensation Table and Compensation Actually Paid totals for 2024 is as follows:

 

Current PEO SCT Total to CAP Reconciliation

2024

 

Total Compensation as reported in Summary Compensation Table

$

4,317,412

 

Subtract grant date fair value of equity awards granted during 2024

$

(2,318,580

)

Add year-end fair value of equity awards granted in 2024 that are outstanding and unvested as of last day of 2024

$

3,178,201

 

Add/subtract change in fair value from last day of prior year to last day of 2024 of any awards granted in prior years that are outstanding and unvested as of last day of 2024

$

4,965,915

 

Add/subtract the amount of change in fair value from last day of prior year to the vesting date for awards granted in prior years that vested in 2024.

$

255,781

 

Subtract the amount of fair value at the end of the prior fiscal year for awards granted in prior years that forfeited during 2024.

$

(1,390

)

Compensation Actually Paid to PEO

$

10,397,339

 

(2) Mr. Elich was the PEO until he retired from the Company on March 5, 2020.

(3) For 2021, 2022, 2023, and 2024 Mr. Harris, Mr. Blotz, and Mr. Potts were the Non-PEO NEOs. For 2020, Mr. Harris, Mr. Blotz, Mr. Potts, and Heather Gould were the Non-PEO NEOs. A reconciliation of the Summary Compensation Table and Compensation Actually Paid totals for 2024 is as follows:

 

NEO Average SCT Total to CAP Reconciliation

2024

 

Total Compensation as reported in Summary Compensation Table

$

1,675,520

 

Subtract grant date fair value of equity awards granted during 2024

$

(711,104

)

Add year-end fair value of equity awards granted in 2024 that are outstanding and unvested as of last day of 2024

$

927,227

 

Add/subtract change in fair value from last day of prior year to last day of 2024 of any awards granted in prior years that are outstanding and unvested as of last day of 2024

$

1,264,672

 

Add/subtract the amount of change in fair value from last day of prior year to the vesting date for awards granted in prior years that vested in 2024.

$

133,433

 

Subtract the amount of fair value at the end of the prior fiscal year for awards granted in prior years that forfeited during 2024.

$

(357

)

Compensation Actually Paid to non-PEO NEOs

$

3,289,391

 

(4) Peer Group Total Shareholder Return is calculated based on the S&P 1500 Human Resource & Employment Services Index, a published industry index that is considered reflective of the Company's peers, for each respective year shown in the table, assuming an initial investment of $100 on December 31, 2019.

(5) Reflects after-tax net income prepared in accordance with GAAP for each of the years shown.

(6) Gross billings is the financial measure in the Company’s assessment that represents the most important performance measure used to link Company performance to compensation actually paid to our PEOs and other NEOs, as it is the primary metric used in understanding the volume of the Company's business and serves as an important performance metric in managing the Company's operations, including the preparation of internal operating forecasts and establishing executive compensation performance goals. We calculate gross billings by including direct payroll costs that would otherwise be excluded from professional employer organization revenue because we are not the primary obligor for wage payments to our clients' employees.

        
Company Selected Measure Name     Gross billings        
Named Executive Officers, Footnote     (1) Except as otherwise provided above, Mr. Kramer was the PEO for all five years presented in the table. Mr. Elich was the PEO until he retired from the Company on March 5, 2020.        
Peer Group Issuers, Footnote    

(4) Peer Group Total Shareholder Return is calculated based on the S&P 1500 Human Resource & Employment Services Index, a published industry index that is considered reflective of the Company's peers, for each respective year shown in the table, assuming an initial investment of $100 on December 31, 2019.

       
Adjustment To PEO Compensation, Footnote    

(1) Except as otherwise provided above, Mr. Kramer was the PEO for all five years presented in the table. Mr. Elich was the PEO until he retired from the Company on March 5, 2020. A reconciliation of the Summary Compensation Table and Compensation Actually Paid totals for 2024 is as follows:

 

Current PEO SCT Total to CAP Reconciliation

2024

 

Total Compensation as reported in Summary Compensation Table

$

4,317,412

 

Subtract grant date fair value of equity awards granted during 2024

$

(2,318,580

)

Add year-end fair value of equity awards granted in 2024 that are outstanding and unvested as of last day of 2024

$

3,178,201

 

Add/subtract change in fair value from last day of prior year to last day of 2024 of any awards granted in prior years that are outstanding and unvested as of last day of 2024

$

4,965,915

 

Add/subtract the amount of change in fair value from last day of prior year to the vesting date for awards granted in prior years that vested in 2024.

$

255,781

 

Subtract the amount of fair value at the end of the prior fiscal year for awards granted in prior years that forfeited during 2024.

$

(1,390

)

Compensation Actually Paid to PEO

$

10,397,339

 

(2) Mr. Elich was the PEO until he retired from the Company on March 5, 2020.

        
Adjustment to Non-PEO NEO Compensation Footnote    

(3) For 2021, 2022, 2023, and 2024 Mr. Harris, Mr. Blotz, and Mr. Potts were the Non-PEO NEOs. For 2020, Mr. Harris, Mr. Blotz, Mr. Potts, and Heather Gould were the Non-PEO NEOs. A reconciliation of the Summary Compensation Table and Compensation Actually Paid totals for 2024 is as follows:

 

NEO Average SCT Total to CAP Reconciliation

2024

 

Total Compensation as reported in Summary Compensation Table

$

1,675,520

 

Subtract grant date fair value of equity awards granted during 2024

$

(711,104

)

Add year-end fair value of equity awards granted in 2024 that are outstanding and unvested as of last day of 2024

$

927,227

 

Add/subtract change in fair value from last day of prior year to last day of 2024 of any awards granted in prior years that are outstanding and unvested as of last day of 2024

$

1,264,672

 

Add/subtract the amount of change in fair value from last day of prior year to the vesting date for awards granted in prior years that vested in 2024.

$

133,433

 

Subtract the amount of fair value at the end of the prior fiscal year for awards granted in prior years that forfeited during 2024.

$

(357

)

Compensation Actually Paid to non-PEO NEOs

$

3,289,391

 
       
Compensation Actually Paid vs. Company Selected Measure    

Relationship between Compensation Actually Paid and Financial Performance Measures

Compensation Actually Paid ("CAP") to Mr. Kramer and total shareholder return were both higher in 2021-2024 compared to 2020. The increase in Mr. Kramer’s compensation is primarily the result of the increase in the Company’s stock price between 2020 and 2024. The average NEO CAP was also higher in 2021-2024 compared to 2020, primarily due to the increase in the Company’s stock price during this time.

Total Shareholder Return increased from 2020 to 2024 primarily due to the increase in the Company’s stock price during this period. Net Income, Gross Billings, and total Worksite Employees also increased between 2020 and 2024. Each of these metrics is directionally aligned with the increases in CAP for both Mr. Kramer and the other NEOs during the same period. While the Company's Total Shareholder Return increased each year from 2020 to 2024, Total Shareholder Return for the Company's peer group increased between 2020 and 2021 as well as each year from 2022 to 2024, but decreased in 2022 from 2021.

The following list presents the financial performance measures that the Company considers to have been the most important in linking CAP to our PEO and Non-PEO NEOs for 2024 to Company performance. The measures in the list are not ranked.

        
Tabular List, Table    

Gross Billings

Net Income Before Taxes

Gross Margin as a Percentage of Gross Billings

Net Income

Growth in Gross Billings

Worksite Employee Adds
       
Total Shareholder Return Amount     $ 207 $ 137 $ 109 $ 79 $ 77
Peer Group Total Shareholder Return Amount     144 121 114 152 101
Net Income (Loss)     $ 52,993,000 $ 50,612,000 $ 47,268,000 $ 38,079,000 $ 33,765,000
Company Selected Measure Amount     8,327,091,000 7,716,152,000 7,393,808,000 6,569,986,000 5,924,539,000
PEO Name Mr. Elich Mr. Kramer Mr. Kramer Mr. Kramer Mr. Kramer Mr. Kramer  
Measure:: 1              
Pay vs Performance Disclosure              
Name     Gross Billings        
Non-GAAP Measure Description    

(6) Gross billings is the financial measure in the Company’s assessment that represents the most important performance measure used to link Company performance to compensation actually paid to our PEOs and other NEOs, as it is the primary metric used in understanding the volume of the Company's business and serves as an important performance metric in managing the Company's operations, including the preparation of internal operating forecasts and establishing executive compensation performance goals. We calculate gross billings by including direct payroll costs that would otherwise be excluded from professional employer organization revenue because we are not the primary obligor for wage payments to our clients' employees.

        
Measure:: 2              
Pay vs Performance Disclosure              
Name     Net Income Before Taxes        
Measure:: 3              
Pay vs Performance Disclosure              
Name     Gross Margin as a Percentage of Gross Billings        
Measure:: 4              
Pay vs Performance Disclosure              
Name     Net Income        
Measure:: 5              
Pay vs Performance Disclosure              
Name     Growth in Gross Billings        
Measure:: 6              
Pay vs Performance Disclosure              
Name     Worksite Employee Adds        
Mr. Kramer [Member]              
Pay vs Performance Disclosure              
PEO Total Compensation Amount     $ 4,317,412 $ 3,787,616 $ 4,217,404 $ 2,989,765 $ 1,915,456
PEO Actually Paid Compensation Amount     10,397,339 6,150,744 7,132,315 4,055,270 476,863
Mr. Elich [Member]              
Pay vs Performance Disclosure              
PEO Total Compensation Amount $ 1,353,477            
PEO Actually Paid Compensation Amount $ (2,489,129)            
Mr. Harris, Mr. Blotz and Mr. Potts [Member]              
Pay vs Performance Disclosure              
Non-PEO NEO Average Total Compensation Amount     1,675,520 1,394,186 1,568,301 1,357,912  
Non-PEO NEO Average Compensation Actually Paid Amount     3,289,391 $ 2,025,153 $ 2,443,965 $ 1,631,691  
Mr. Harris, Mr. Blotz, Mr. Potts, and Heather Gould [Member]              
Pay vs Performance Disclosure              
Non-PEO NEO Average Total Compensation Amount             945,536
Non-PEO NEO Average Compensation Actually Paid Amount             $ (87,475)
PEO | Mr. Kramer [Member] | Aggregate Grant Date Fair Value of Equity Award Amounts Reported in Summary Compensation Table              
Pay vs Performance Disclosure              
Adjustment to Compensation, Amount     (2,318,580)        
PEO | Mr. Kramer [Member] | Year-end Fair Value of Equity Awards Granted in Covered Year that are Outstanding and Unvested              
Pay vs Performance Disclosure              
Adjustment to Compensation, Amount     3,178,201        
PEO | Mr. Kramer [Member] | Year-over-Year Change in Fair Value of Equity Awards Granted in Prior Years That are Outstanding and Unvested              
Pay vs Performance Disclosure              
Adjustment to Compensation, Amount     4,965,915        
PEO | Mr. Kramer [Member] | Change in Fair Value as of Vesting Date of Prior Year Equity Awards Vested in Covered Year              
Pay vs Performance Disclosure              
Adjustment to Compensation, Amount     255,781        
PEO | Mr. Kramer [Member] | Prior Year End Fair Value of Equity Awards Granted in Any Prior Year that Fail to Meet Applicable Vesting Conditions During Covered Year              
Pay vs Performance Disclosure              
Adjustment to Compensation, Amount     (1,390)        
Non-PEO NEO | Mr. Harris, Mr. Blotz and Mr. Potts [Member] | Aggregate Grant Date Fair Value of Equity Award Amounts Reported in Summary Compensation Table              
Pay vs Performance Disclosure              
Adjustment to Compensation, Amount     (711,104)        
Non-PEO NEO | Mr. Harris, Mr. Blotz and Mr. Potts [Member] | Year-end Fair Value of Equity Awards Granted in Covered Year that are Outstanding and Unvested              
Pay vs Performance Disclosure              
Adjustment to Compensation, Amount     927,227        
Non-PEO NEO | Mr. Harris, Mr. Blotz and Mr. Potts [Member] | Year-over-Year Change in Fair Value of Equity Awards Granted in Prior Years That are Outstanding and Unvested              
Pay vs Performance Disclosure              
Adjustment to Compensation, Amount     1,264,672        
Non-PEO NEO | Mr. Harris, Mr. Blotz and Mr. Potts [Member] | Change in Fair Value as of Vesting Date of Prior Year Equity Awards Vested in Covered Year              
Pay vs Performance Disclosure              
Adjustment to Compensation, Amount     133,433        
Non-PEO NEO | Mr. Harris, Mr. Blotz and Mr. Potts [Member] | Prior Year End Fair Value of Equity Awards Granted in Any Prior Year that Fail to Meet Applicable Vesting Conditions During Covered Year              
Pay vs Performance Disclosure              
Adjustment to Compensation, Amount     $ (357)