Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Revenues:
Professional employer service fees	$ 172,209	$ 154,678
Staffing services	37,788	36,290
Total revenues	209,997	190,968
Cost of revenues:
Direct payroll costs	28,710	27,427
Payroll taxes and benefits	115,400	103,760
Workers' compensation	55,437	49,394
Total cost of revenues	199,547	180,581
Gross margin	10,450	10,387
Selling, general and administrative expenses	26,610	21,904
Depreciation and amortization	942	749
Loss from operations	(17,102)	(12,266)
Other income (expense):
Investment income	158	248
Interest expense	(83)	(260)
Other, net		4
Other income (expense), net	75	(8)
Loss before income taxes	(17,027)	(12,274)
Benefit from income taxes	(5,800)	(4,271)
Net loss	$ (11,227)	$ (8,003)
Basic loss per common share	$ (1.55)	$ (1.11)
Weighted average number of basic common shares outstanding	7,249	7,208
Diluted loss per common share	$ (1.55)	$ (1.11)
Weighted average number of diluted common shares outstanding	7,249	7,208
Cash dividends per common share	$ 0.25	$ 0.22