EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended	6 Months Ended
Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Computation of earnings per share - USPH shareholders [Abstract]
Net income attributable to USPH shareholders	$ 14,620	$ 9,246	$ 23,063	$ 16,363
Charges to retained Earnings [Abstract]
Revaluation of redeemable non-controlling interest	(5,169)	(4,344)	(9,830)	(9,425)
Tax effect at statutory rate (federal and state) of 26.25%	1,356	1,140	2,580	2,474
Net income attributable to common shareholders	$ 10,807	$ 6,042	$ 15,813	$ 9,412
Earnings per share (basic and diluted) (in dollars per share)	$ 0.85	$ 0.48	$ 1.24	$ 0.74
Shares used in computation [Abstract]
Basic and diluted earnings per share - weighted-average shares (in shares)	12,767	12,677	12,738	12,647
Federal and state statutory income tax rate			26.25%

The amount of net income or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements. Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period. Diluted earnings per share includes the amount of net income or 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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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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