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⁾
2022	$	4,053,415	$	6,968,326	N/A		N/A			$	1,543,168	$	2,418,831		$	109	$	114	$	47,268	$	7,393,808
2021	$	3,014,992	$	4,080,497	N/A		N/A			$	1,365,904	$	1,639,683		$	79	$	152	$	38,079	$	6,569,986
2020	$	1,951,055	$	512,462	$	1,353,477	$	(2,489,129	)	$	969,239	$	(63,772	)	$	77	$	101	$	33,765	$	5,924,539

(1) Mr. Kramer was the PEO for all three years in the table. A reconciliation of the Summary Compensation Table and Compensation Actually Paid totals is as follows:


Current PEO SCT Total to CAP Reconciliation	2022			2021			2020
Total Compensation as reported in Summary Compensation Table	$	4,053,415		$	3,014,992		$	1,951,055
Subtract grant date fair value of equity awards granted during fiscal year reported in SCT	$	(2,049,915	)	$	(972,903	)	$	(655,411	)
Add the year-end fair value of any equity awards granted in the covered fiscal year that are outstanding and unvested as of the end of the covered fiscal year	$	2,878,994		$	1,949,080		$	868,654
Add/subtract the amount of change in fair value as of the end of the covered fiscal year (from the end of the prior fiscal year) of any awards granted in prior years that are outstanding and unvested as of the end of the covered fiscal year.	$	2,083,346		$	48,059		$	(1,303,190	)
Add/subtract the amount of change in fair value from the end of the prior fiscal year to the vesting date for awards granted in prior years that vest in the covered fiscal year.	$	2,486		$	41,268		$	(348,646	)
Compensation Actually Paid to PEO	$	6,968,326		$	4,080,497		$	512,462

(2) 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 is as follows:


Prior PEO SCT Total to CAP Reconciliation	2022		2021		2020
Total Compensation as reported in Summary Compensation Table	$	—	$	—	$	1,353,477
Add/subtract the amount of change in fair value from the end of the prior fiscal year to the vesting date for awards granted in prior years that vest in the covered fiscal year.	$	—	$	—	$	118,267
Subtract the amount of fair value at the end of the prior fiscal year for awards granted in prior years that forfeited during the covered fiscal year.	$	—	$	—	$	(3,960,873	)
Compensation Actually Paid to PEO	$	—	$	—	$	(2,489,129	)

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


NEO Average SCT Total to CAP Reconciliation	2022			2021			2020
Total Compensation as reported in Summary Compensation Table	$	1,543,168		$	1,365,904		$	969,239
Subtract grant date fair value of equity awards granted during fiscal year reported in SCT	$	(566,424	)	$	(426,613	)	$	(423,872	)
Add the year-end fair value of any equity awards granted in the covered fiscal year that are outstanding and unvested as of the end of the covered fiscal year	$	762,751		$	654,781		$	441,216
Add/subtract the amount of change in fair value as of the end of the covered fiscal year (from the end of the prior fiscal year) of any awards granted in prior years that are outstanding and unvested as of the end of the covered fiscal year.	$	656,326		$	18,837		$	(338,752	)
Add the fair value as of the vesting date for awards that are granted and vest in the same covered fiscal year.	$	—		$	—		$	69,747
Add/subtract the amount of change in fair value from the end of the prior fiscal year to the vesting date for awards granted in prior years that vest in the covered fiscal year.	$	23,011		$	26,774		$	(77,387	)
Subtract the amount of fair value at the end of the prior fiscal year for awards granted in prior years that forfeited during the covered fiscal year.	$	—		$	—		$	(703,964	)
Compensation Actually Paid to non-CEO NEOs	$	2,418,831		$	1,639,683		$	(63,772	)

(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) Non-GAAP 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 PEO revenue because we are not the primary obligor for wage payments to our clients' employees.

Named Executive Officers, Footnote [Text Block]

(1) Mr. Kramer was the PEO for all three years in the table.(2) Mr. Elich was the PEO until he retired from the Company on March 5, 2020.

Adjustment To PEO Compensation, Footnote [Text Block]

(1) Mr. Kramer was the PEO for all three years in the table. A reconciliation of the Summary Compensation Table and Compensation Actually Paid totals is as follows:


Current PEO SCT Total to CAP Reconciliation	2022			2021			2020
Total Compensation as reported in Summary Compensation Table	$	4,053,415		$	3,014,992		$	1,951,055
Subtract grant date fair value of equity awards granted during fiscal year reported in SCT	$	(2,049,915	)	$	(972,903	)	$	(655,411	)
Add the year-end fair value of any equity awards granted in the covered fiscal year that are outstanding and unvested as of the end of the covered fiscal year	$	2,878,994		$	1,949,080		$	868,654
Add/subtract the amount of change in fair value as of the end of the covered fiscal year (from the end of the prior fiscal year) of any awards granted in prior years that are outstanding and unvested as of the end of the covered fiscal year.	$	2,083,346		$	48,059		$	(1,303,190	)
Add/subtract the amount of change in fair value from the end of the prior fiscal year to the vesting date for awards granted in prior years that vest in the covered fiscal year.	$	2,486		$	41,268		$	(348,646	)
Compensation Actually Paid to PEO	$	6,968,326		$	4,080,497		$	512,462

(2) 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 is as follows:


Prior PEO SCT Total to CAP Reconciliation	2022		2021		2020
Total Compensation as reported in Summary Compensation Table	$	—	$	—	$	1,353,477
Add/subtract the amount of change in fair value from the end of the prior fiscal year to the vesting date for awards granted in prior years that vest in the covered fiscal year.	$	—	$	—	$	118,267
Subtract the amount of fair value at the end of the prior fiscal year for awards granted in prior years that forfeited during the covered fiscal year.	$	—	$	—	$	(3,960,873	)
Compensation Actually Paid to PEO	$	—	$	—	$	(2,489,129	)

Compensation Actually Paid vs. Company Selected Measure [Text Block]

Relationship between Compensation Actually Paid and Financial Performance Measures

Compensation Actually Paid (“CAP”) to Mr. Kramer and total shareholder return were both higher in 2022 and 2021 compared to 2020. The increase in Mr. Kramer’s compensation is primarily the result of his promotion to Chief Executive Officer partway through 2020, as well as the increase in the Company’s stock price between 2020 and 2022. The average NEO CAP was also higher in 2022 and 2021 compared to 2020, primarily due to forfeited awards in 2020 due to changes in NEOs, as well as the increase in the Company’s stock price during this time.

Total Shareholder Return increased from 2020 to 2022 primarily due to the increase in the Company’s stock price during this period. Net Income and Gross Billings also increased between 2020 and 2022. Each of these metrics are 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 2022, Total Shareholder Return for the Company's peer group increased between 2020 and 2021, but decreased from 2021 to 2022.

Total Shareholder Return Amount

$ 109

$ 79

$ 77

Net Income (Loss)

$ 47,268

$ 38,079

$ 33,765

PEO Name

Mr. Elich

Mr. Kramer

Pay vs Performance Disclosure [Table]

Non-GAAP Measure Description [Text Block]

(6) Non-GAAP 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 PEO revenue because we are not the primary obligor for wage payments to our clients' employees.