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, Basis of Presentation, and Significant Accounting Policies (Policy)
Notes Tables
Notes Details

Income Taxes (Narrative) (Details)

v3.20.2

Income Taxes (Narrative) (Details) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended	12 Months Ended
	May 31, 2018	May 31, 2020	May 31, 2019	May 31, 2018	May 31, 2017
Income Tax Contingency [Line Items]
NOL carry forwards		$ 9.7	$ 10.6
Corporate income tax rate		21.00%	21.00%	29.20%	35.00%
Blended statutory tax rate				29.20%
Estimated tax benefits from Tax Act			$ 160.5
Net tax benefit related to revaluation of net deferred tax liabilities			83.5
Net tax benefit related to change in annual effective tax rate			$ 77.0
Diluted earnings per share related to revaluation of net deferred tax liabilities			$ 0.23
Diluted earnings per share related to change in annual effective tax rate			$ 0.21
Reserve for uncertain tax positions		$ 26.5	$ 21.6
Income tax expense, current		343.0	328.9	$ 343.2
Impact of uncertain tax positions, if recognized, on effective income tax rate		26.5	$ 21.6
Fiscal 2012 Through Fiscal 2017 [Member]
Income Tax Contingency [Line Items]
Decreased reserve for uncertain tax positions	$ 27.2
Income tax expense, current	$ 2.7
Federal [Member]
Income Tax Contingency [Line Items]
NOL carry forwards		$ 4.4
Federal [Member] \| Minimum [Member]
Income Tax Contingency [Line Items]
NOL carry forwards, Expiration date		May 31, 2022
Federal [Member] \| Maximum [Member]
Income Tax Contingency [Line Items]
NOL carry forwards, Expiration date		May 31, 2037
State [Member]
Income Tax Contingency [Line Items]
NOL carry forwards		$ 5.3
State [Member] \| Minimum [Member]
Income Tax Contingency [Line Items]
NOL carry forwards, Expiration date		May 31, 2021
State [Member] \| Maximum [Member]
Income Tax Contingency [Line Items]
NOL carry forwards, Expiration date		May 31, 2039

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