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New Accounting Pronouncements (Details) - USD ($)
$ in Millions
3 Months Ended 9 Months Ended
Mar. 31, 2019
Mar. 31, 2018
Mar. 31, 2019
Mar. 31, 2018
Jul. 01, 2019
Jun. 30, 2018
Statements of Consolidated Earnings            
Revenues, other than interest on funds held for clients and PEO revenues $ 2,546.9 $ 2,495.2 $ 7,084.7 $ 6,764.5    
Interest on funds held for clients 167.4 134.8 415.0 340.9    
PEO revenues (A) [1] 1,133.1 1,066.0 3,176.8 2,906.1    
TOTAL REVENUES 3,847.4 3,696.0 10,676.5 10,011.5    
Operating expenses 1,874.5 1,845.2 5,370.4 5,185.0    
Systems development and programming costs 160.1 163.9 474.2 481.5    
Depreciation and amortization 77.2 70.2 221.5 202.1    
Selling, general, and administrative expenses 750.4 750.1 2,209.4 2,149.0    
Interest expense 21.7 18.6 96.2 74.1    
TOTAL EXPENSES 2,883.9 2,848.0 8,371.7 8,091.7    
Other income, net (21.0) (27.2) (67.5) (107.9)    
EARNINGS BEFORE INCOME TAXES 984.5 875.2 2,372.3 2,027.7    
Provision for income taxes 230.8 214.2 554.9 283.7    
NET EARNINGS 753.7 661.0 1,817.4 1,744.0    
Consolidated Balance Sheets            
Other current assets 534.4   534.4     $ 531.3
Total current assets 40,924.0   40,924.0     31,823.3
Deferred contract costs 2,361.6 [2]   2,361.6 [2]     2,377.4
Other assets 740.3   740.3     699.3
Total assets 48,196.3   48,196.3     38,849.1
Short-term deferred revenues 228.3   228.3     225.7
Total current liabilities 39,166.0   39,166.0     30,412.7
Deferred income taxes 615.8   615.8     522.0
Long-term deferred revenues 406.2   406.2     448.1
Total liabilities 42,950.1   42,950.1     34,113.2
Retained earnings 17,368.6   17,368.6     16,546.6
Total stockholders’ equity 5,246.2   5,246.2     4,735.9
Total liabilities and stockholders’ equity 48,196.3   48,196.3     38,849.1
Statements of Consolidated Cash Flows            
Net earnings 753.7 661.0 1,817.4 1,744.0    
Amortization of deferred contract costs 220.6 211.2 655.2 623.5    
Deferred income taxes     4.1 (145.5)    
Increase in other assets     (748.9) (696.1)    
Increase in accrued expenses and other liabilities     194.5 71.0    
Net cash flows provided by operating activities     1,956.0 1,810.0    
Reclassification of Stranded Tax Effect            
Tax Cuts and Jobs Act of 2017, Reclassification from AOCI to Retained Earnings   0.0   0.0    
As Previously Reported            
Statements of Consolidated Earnings            
Revenues, other than interest on funds held for clients and PEO revenues   2,492.9   6,762.7    
Interest on funds held for clients   134.8   340.9    
PEO revenues (A)   1,065.3   2,903.6    
TOTAL REVENUES   3,693.0   10,007.2    
Operating expenses   1,844.7   5,210.6    
Systems development and programming costs   162.5   477.6    
Depreciation and amortization   70.2   202.1    
Selling, general, and administrative expenses   755.1   2,134.8    
Interest expense   18.6   74.1    
TOTAL EXPENSES   2,851.1   8,099.2    
Other income, net   (10.7)   (58.5)    
EARNINGS BEFORE INCOME TAXES   852.6   1,966.5    
Provision for income taxes   209.5   454.4    
NET EARNINGS   643.1   1,512.1    
Consolidated Balance Sheets            
Other current assets           758.0
Total current assets           32,050.0
Deferred contract costs           0.0
Other assets           1,089.6
Total assets           37,088.7
Short-term deferred revenues           226.5
Total current liabilities           30,413.6
Deferred income taxes           107.3
Long-term deferred revenues           377.8
Total liabilities           33,629.1
Retained earnings           15,271.3
Total stockholders’ equity           3,459.6
Total liabilities and stockholders’ equity           37,088.7
Statements of Consolidated Cash Flows            
Net earnings   643.1   1,512.1    
Amortization of deferred contract costs       0.0    
Deferred income taxes       18.0    
Increase in other assets       (38.6)    
Increase in accrued expenses and other liabilities       105.4    
Net cash flows provided by operating activities       1,810.0    
ASC 606 | Adjustments            
Statements of Consolidated Earnings            
Revenues, other than interest on funds held for clients and PEO revenues   2.3   1.8    
Interest on funds held for clients   0.0   0.0    
PEO revenues (A)   0.7   2.5    
TOTAL REVENUES   3.0   4.3    
Operating expenses   (8.8)   (53.6)    
Systems development and programming costs   0.0   0.0    
Depreciation and amortization   0.0   0.0    
Selling, general, and administrative expenses   (10.8)   (3.3)    
Interest expense   0.0   0.0    
TOTAL EXPENSES   (19.6)   (56.9)    
Other income, net   0.0   0.0    
EARNINGS BEFORE INCOME TAXES   22.6   61.2    
Provision for income taxes   4.7   (170.7)    
NET EARNINGS   17.9   231.9    
Consolidated Balance Sheets            
Other current assets           (226.7)
Total current assets           (226.7)
Deferred contract costs           2,377.4
Other assets           (390.3)
Total assets           1,760.4
Short-term deferred revenues           (0.8)
Total current liabilities           (0.8)
Deferred income taxes           414.7
Long-term deferred revenues           70.2
Total liabilities           484.1
Retained earnings           1,275.3
Total stockholders’ equity           1,276.3
Total liabilities and stockholders’ equity           $ 1,760.4
Statements of Consolidated Cash Flows            
Net earnings   17.9   231.9    
Amortization of deferred contract costs       623.5    
Deferred income taxes       (163.5)    
Increase in other assets       (657.5)    
Increase in accrued expenses and other liabilities       (34.4)    
Net cash flows provided by operating activities       0.0    
ASU 2017-07 | Adjustments            
Statements of Consolidated Earnings            
Revenues, other than interest on funds held for clients and PEO revenues   0.0   0.0    
Interest on funds held for clients   0.0   0.0    
PEO revenues (A)   0.0   0.0    
TOTAL REVENUES   0.0   0.0    
Operating expenses   9.3   28.0    
Systems development and programming costs   1.4   3.9    
Depreciation and amortization   0.0   0.0    
Selling, general, and administrative expenses   5.8   17.5    
Interest expense   0.0   0.0    
TOTAL EXPENSES   16.5   49.4    
Other income, net   (16.5)   (49.4)    
EARNINGS BEFORE INCOME TAXES   0.0   0.0    
Provision for income taxes   0.0   0.0    
NET EARNINGS   0.0   0.0    
Statements of Consolidated Cash Flows            
Net earnings   0.0   0.0    
ASU 2016-02 | Forecast | Minimum            
Adoption of Lease Standard            
Right-of-use assets         $ 600.0  
Operating lease liabilities         500.0  
ASU 2016-02 | Forecast | Maximum            
Adoption of Lease Standard            
Right-of-use assets         700.0  
Operating lease liabilities         $ 600.0  
Retained Earnings            
Statements of Consolidated Earnings            
NET EARNINGS 753.7 661.0 1,817.4 1,744.0    
Statements of Consolidated Cash Flows            
Net earnings $ 753.7 661.0 $ 1,817.4 1,744.0    
Reclassification of Stranded Tax Effect            
Tax Cuts and Jobs Act of 2017, Reclassification from AOCI to Retained Earnings   $ 42.3   $ 42.3    
[1] Professional Employer Organization (“PEO”) revenues are net of direct pass-through costs, primarily consisting of payroll wages and payroll taxes of $10,798.3 million and $10,176.2 million for the three months ended March 31, 2019 and 2018, respectively, and $32,178.8 million and $29,547.0 million for the nine months ended March 31, 2019 and 2018, respectively.
[2] (1) The amount of total deferred costs amortized during the three and nine months ended March 31, 2019 and March 31, 2018, were $220.6 million and $655.2 million, and $211.2 million and $623.5 million, respectively.