Paychex, Inc. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- Description of Business and Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Stock Based Compensation Plans (Details 1)

v2.3.0.11

Stock Based Compensation Plans (Details 1) (Employee Stock Option [Member], USD $) In Millions, except Per Share data, unless otherwise specified	12 Months Ended
	May 31, 2011	May 31, 2010	May 31, 2009	May 31, 2008
Employee Stock Option [Member]
Stock option activity
Options outstanding, Beginning Balance, Shares	14.2	14.0	14.3
Options outstanding, Beginning balance, Weighted-average exercise price per share	$ 34.14	$ 34.31	$ 34.84	$ 35.00
Options granted	0.5	1.4	1.0
Options granted, Weighted-average exercise price	$ 26.83	$ 26.34	$ 30.10
Options exercised	(0.4)	(0.4)	(0.4)
Options exercised, Weighted-average exercise price per share	$ 28.58	$ 23.12	$ 23.41
Options forfeited	(0.8)	(0.4)	(0.6)
Options forfeited, Weighted--average exercise price per share	$ 29.68	$ 33.35	$ 36.11
Options expired	(1.0)	(0.4)	(0.3)
Options expired, Weighted-average exercise price per share	$ 39.41	$ 36.18	$ 37.56
Options outstanding, Ending balance, Shares	12.5	14.2	14.0
Options outstanding, Ending balance, Weighted-average exercise price per share	$ 34.14	$ 34.31	$ 34.84	$ 35.00
Options outstanding, Ending balance, Weighted-average remaining contractual term	4.6
Options outstanding, Ending balance, Aggregate intrinsic value	$ 12.2
Options exercisable, Ending balance, Shares	10.4
Options exercisable, Ending balance, Weighted-average exercise price per share	$ 34.76
Options exercisable, Ending balance, Weighted-average remaining contractual term	4.0
Options exercisable, Ending balance, Aggregate intrinsic value	$ 5.4

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The total dollar difference between fair values of the underlying shares reserved for issuance and exercise prices of vested portions of options outstanding and currently exercisable under the option plan as of the balance-sheet date.

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The number of shares into which fully or partially vested stock options outstanding as of the balance-sheet date can be currently converted under the option plan.

+ References

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-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph A240
-Subparagraph b(1)(c), d(2)

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The weighted-average price as of the balance sheet date at which grantees can acquire the shares reserved for issuance on vested portions of options outstanding and currently exercisable under the stock option plan.

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The weighted average period between the balance-sheet date and expiration for all vested portions of options outstanding and currently exercisable (or convertible) under the plan, which may be expressed in a decimal value for number of years.

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The decrease in the number of reserved shares that could potentially be issued attributable to the exercise or conversion during the reporting period of previously issued stock options under the option plan.

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The weighted average price at which option holders acquired shares when converting their stock options into shares under the plan during the reporting period.

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The decrease in the number of shares that could be issued attributable to the lapse of rights to exercise previously issued stock options under the terms of the option agreements under the plan during the reporting period.

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The weighted average price at which grantees could have acquired the underlying shares with respect to stock options of the plan that lapsed during the reporting period.

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The number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan.

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The weighted average price at which grantees could have acquired the underlying shares with respect to stock options that were terminated during the reporting period due to noncompliance with plan terms during the reporting period.

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The quantity of shares issuable on stock options awarded under the plan during the reporting period.

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The weighted average price as of the balance sheet date at which grantees can acquire the shares reserved for issuance on stock options awarded under the plan during the reporting period.

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The total dollar difference between fair values of the underlying shares reserved for issuance and exercise prices pertaining to options outstanding under the plan as of the balance-sheet date.

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The number of shares reserved for issuance under stock option agreements awarded under the plan that validly exist and are outstanding as of the balance-sheet date, including vested options.

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The weighted average price as of the beginning of the year at which grantees can acquire the shares reserved for issuance under the stock option plan.

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The weighted average period between the balance-sheet date and expiration for all awards outstanding under the plan, which may be expressed in a decimal value for number of years.

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