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Benefit Plans
12 Months Ended
Dec. 31, 2019
Compensation And Retirement Disclosure [Abstract]  
Benefit Plans

Note 7 – Benefit Plans

We have a 401(k) Retirement Savings Plan for the benefit of our eligible employees. Employees covered under a PEO arrangement may participate in the plan at the sole discretion of the PEO client. We make matching contributions to the 401(k) plan under a safe harbor provision. The determination of any discretionary Company contributions to the plan is at the sole discretion of our Board of Directors. No discretionary Company contributions were made to the plan for the years ended December 31, 2019, 2018 and 2017. We made matching contributions of $1.9 million, $1.6 million and $1.5 million in 2019, 2018, and 2017, respectively.

The Company allows certain highly compensated employees of the Company to defer compensation under a nonqualified deferred compensation plan. The deferred compensation plan liability was $3.5 million and $1.1 million at December 31, 2019 and 2018, respectively, and is classified as non-current in customer deposits and other long-term liabilities on the consolidated balance sheets.