Annual report pursuant to Section 13 and 15(d)

Description of Business, Basis of Presentation, and Significant Accounting Policies (Schedule of Recast of Selected Consolidated Statement of Cash Flow) (Details)

v3.19.2
Description of Business, Basis of Presentation, and Significant Accounting Policies (Schedule of Recast of Selected Consolidated Statement of Cash Flow) (Details) - USD ($)
$ in Millions
 3 Months Ended 12 Months Ended
May 31, 2019
Feb. 28, 2019
Nov. 30, 2018
Aug. 31, 2018
May 31, 2018
Feb. 28, 2018
 [1]
Nov. 30, 2017
 [1]
Aug. 31, 2017
May 31, 2019
May 31, 2018
May 31, 2017
Cash flows from operating activities                      
Net income $ 230.4 $ 324.6 $ 235.8 $ 243.6 $ 217.7 [1] $ 367.2 $ 198.8 $ 210.4 [1] $ 1,034.4 $ 994.1 [1],[2],[3] $ 826.3 [2],[3],[4]
Amortization of deferred contract costs                 180.2 174.7 [3],[5] 169.4 [3],[5]
Provision/(benefit) for deferred income taxes                 4.7 (37.2) [3],[6] 22.7 [3],[6]
Accounts receivable and PEO unbilled receivables, net                 (117.2) 16.2 [3],[5] (103.3) [3],[5]
Prepaid expenses and other current assets                 1.0 18.0 [3],[5] (32.2) [3],[5]
Accounts payable and other current liabilities                 77.5 42.9 [3],[5] 38.2 [3],[5]
Deferred costs                 (188.5) (181.8) [3],[5] (185.6) [3],[5]
Net change in other long-term assets and liabilities                 (5.4) (5.7) [3],[5] (14.9) [3],[5]
Cash flows from investing activities                      
Net cash (used in)/provided by investing activities                 (1,628.3) 998.5 [3],[5] (662.2) [3],[5]
Net change in cash, cash equivalents, restricted cash and restricted cash equivalents                 (1,365.3) 1,851.1 [3],[5] (184.5) [3],[5]
Cash, cash equivalents, restricted cash and restricted cash equivalents, beginning of fiscal year [3],[5]       2,300.5       449.4 2,300.5 449.4 633.9
Cash, cash equivalents, restricted cash and restricted cash equivalents, end of fiscal year $ 935.2       2,300.5 [3],[5]       935.2 2,300.5 [3],[5] 449.4 [3],[5]
As Previously Reported [Member]                      
Cash flows from operating activities                      
Net income                   933.7 817.3
Provision/(benefit) for deferred income taxes                   19.2 17.4
Accounts receivable and PEO unbilled receivables, net                   13.6 (103.7)
Prepaid expenses and other current assets                   17.7 (34.1)
Accounts payable and other current liabilities                   42.6 39.1
Net change in other long-term assets and liabilities                   (5.6) (15.4)
Cash flows from investing activities                      
Net change in funds held for clients’ money market securities and other cash equivalents                   (1,677.5) 237.6
Net cash (used in)/provided by investing activities                   (679.0) (424.6)
Net change in cash, cash equivalents, restricted cash and restricted cash equivalents                   173.6 53.1
Cash, cash equivalents, restricted cash and restricted cash equivalents, beginning of fiscal year       358.2       184.6 358.2 184.6 131.5
Cash, cash equivalents, restricted cash and restricted cash equivalents, end of fiscal year         358.2         358.2 184.6
ASU 2014-09 [Member] | Adjustments [Member]                      
Cash flows from operating activities                      
Net income                   60.4 9.0
Amortization of deferred contract costs                   174.7 169.4
Provision/(benefit) for deferred income taxes                   (56.4) 5.3
Accounts receivable and PEO unbilled receivables, net                   2.6 0.4
Prepaid expenses and other current assets                   0.3 1.9
Accounts payable and other current liabilities                   0.3 (0.9)
Deferred costs                   (181.8) (185.6)
Net change in other long-term assets and liabilities                   (0.1) 0.5
ASU 2016-18 [Member] | Adjustments [Member]                      
Cash flows from investing activities                      
Net change in funds held for clients’ money market securities and other cash equivalents                   1,677.5 (237.6)
Net cash (used in)/provided by investing activities                   1,677.5 (237.6)
Net change in cash, cash equivalents, restricted cash and restricted cash equivalents                   1,677.5 (237.6)
Cash, cash equivalents, restricted cash and restricted cash equivalents, beginning of fiscal year       $ 1,942.3       $ 264.8 $ 1,942.3 264.8 502.4
Cash, cash equivalents, restricted cash and restricted cash equivalents, end of fiscal year         $ 1,942.3         $ 1,942.3 $ 264.8
[1] Amounts have been adjusted to reflect the adoption of ASC Topic 606.
[2] Amounts have been adjusted to reflect the adoption of Accounting Standards Codification ("ASC") Topic 606, "Revenue from Contracts with Customers" ("ASC Topic 606").
[3] Amounts have been adjusted to reflect the adoption of Accounting Standards Update ("ASU") No. 2016-18, "Statement of Cash Flows (Topic 230): Restricted Cash (a consensus of the FASB Emerging Issues Task Force)."
[4] Amounts have been adjusted to reflect the adoption of ASC Topic 606.
[5] Amounts have been adjusted to reflect the adoption of ASC Topic 606.
[6] Amounts have been adjusted to reflect the adoption of ASC Topic 606.