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Accrued Payroll and Benefit Costs (Tables)
9 Months Ended
Sep. 30, 2020
Payables and Accruals [Abstract]  
Accrued Payroll Costs and Retirement Obligations
Accrued payroll and benefit costs consisted of the following (in thousands):
September 30,
2020
December 31, 2019
Employee deferred compensation plans$465,299 $421,198 
Payroll and benefits314,299 280,918 
Payroll taxes26,273 21,831 
Workers’ compensation21,877 19,655 
Accrued payroll and benefit costs$827,748 $743,602 
Compensation Expense Related to Qualified and Nonqualified Plans
The following table presents the Company’s compensation expense related to its qualified defined contribution plans and nonqualified plans (in thousands):
Three Months Ended  September 30,Nine Months Ended
September 30,
2020201920202019
Contribution expense $9,753 $6,943 $28,111 $19,362 
Deferred compensation expense related to changes in the fair value of
trust assets
26,095 1,450 34,630 34,628 
$35,848 $8,393 $62,741 $53,990