5. BASIC AND FULLY DILUTED NET INCOME PER COMMON SHARE (Details) - USD ($)	3 Months Ended
Mar. 31, 2019	Mar. 31, 2018
Numerator:
Net income attributable to Paysign, Inc.	$ 871,671	$ 412,548
Denominator:
Denominator for basic calculation	46,961,079	44,990,765
Weighted average effects of potentially diluted common stock:
Stock options (calculated under treasury method)	2,027,756	0
Unvested restricted stock grants	5,520,000	1,984,111
Denominator for fully diluted calculation	54,508,835	50,880,765
Net income per common share:
Basic	$ 0.02	$ 0.01
Fully diluted	$ 0.02	$ 0.01

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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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The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of equity unit purchase agreements using the treasury stock method.

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Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of share based payment arrangements using the treasury stock method.

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.

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Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.

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