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

Corporate income tax rate

NOL carry forwards

$ 5.9

^[1]

$ 10.6

$ 5.9

^[1]

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

14.7

$ 21.6

$ 14.7

Income tax expense, current

328.9

343.2

^[1]

$ 410.1

^[1]

Impact of uncertain tax positions, if recognized, on effective income tax rate

14.7

21.6

$ 14.7

Fiscal 2012 Through Fiscal 2014 [Member]

Decreased reserve for uncertain tax positions

$ 28.9

Fiscal 2012 Through Fiscal 2017 [Member]

Decreased reserve for uncertain tax positions

27.2

Income tax expense, current

$ 2.7

Federal [Member]

Federal [Member] | Minimum [Member]

NOL carry forwards

$ 5.6

Federal [Member] | Maximum [Member]

May 31, 2020

May 31, 2036

State [Member]

State [Member] | Minimum [Member]

NOL carry forwards

$ 5.0

State [Member] | Maximum [Member]

May 31, 2020

May 31, 2039

[1]	Amounts have been adjusted to reflect the adoption of ASC Topic 606.

Blended Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate

No definition available.

Name:	payx_BlendedIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
Namespace Prefix:	payx_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	duration

Tax Benefit Earnings Per Diluted Share Related To Change In Effective Tax Rate

No definition available.

Name:	payx_TaxBenefitEarningsPerDilutedShareRelatedToChangeInEffectiveTaxRate
Namespace Prefix:	payx_
Data Type:	num:perShareItemType
Balance Type:	na
Period Type:	duration

Tax Benefit Earnings Per Diluted Share Related To Change Net Deferred Tax Liabilities

No definition available.

Name:	payx_TaxBenefitEarningsPerDilutedShareRelatedToChangeNetDeferredTaxLiabilities
Namespace Prefix:	payx_
Data Type:	num:perShareItemType
Balance Type:	na
Period Type:	duration

Tax Cuts and Jobs Act of 2017, Change in Deferred Tax Liability, Income Tax (Expense) Benefit

No definition available.

Name:	payx_TaxCutsAndJobsActOf2017ChangeInDeferredTaxLiabiltyIncomeTaxExpenseBenefit
Namespace Prefix:	payx_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

Tax Cuts and Jobs Act of 2017 Income Tax Expense (Benefit)

No definition available.

Name:	payx_TaxCutsAndJobsActOf2017IncomeTaxExpenseBenefit
Namespace Prefix:	payx_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

Amount of current income tax expense (benefit) pertaining to taxable income (loss) from continuing operations.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 6.I.7)
-URI http://asc.fasb.org/extlink&oid=34349781&loc=d3e330036-122817

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Name:	us-gaap_CurrentIncomeTaxExpenseBenefit
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32621-109319

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32632-109319

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 25
-Paragraph 20
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=115928272&loc=d3e28680-109314

Name:	us-gaap_DeferredTaxAssetsOperatingLossCarryforwards
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

Percentage of domestic federal statutory tax rate applicable to pretax income (loss).

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I)
-URI http://asc.fasb.org/extlink&oid=34349781&loc=d3e330036-122817

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32698-109319

Name:	us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
Namespace Prefix:	us-gaap_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	duration

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

No definition available.

Name:	us-gaap_IncomeTaxContingencyLineItems
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations, attributable to increase (decrease) in the income tax rates.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32698-109319

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 45
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=84176650&loc=d3e32059-109318

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319

Name:	us-gaap_IncomeTaxReconciliationChangeInEnactedTaxRate
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

Amount recognized for uncertainty in income taxes classified as noncurrent.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.24)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Name:	us-gaap_LiabilityForUncertainTaxPositionsNoncurrent
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

Expiration date of each operating loss carryforward included in operating loss carryforward, in CCYY-MM-DD format.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32559-109319

Name:	us-gaap_OperatingLossCarryforwardsExpirationDate
Namespace Prefix:	us-gaap_
Data Type:	xbrli:dateItemType
Balance Type:	na
Period Type:	duration

Amount of increase (decrease) in unrecognized tax benefits attributable to uncertain tax positions taken in tax returns.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15A
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=84230637&loc=SL6600010-109319

Name:	us-gaap_UnrecognizedTaxBenefitsPeriodIncreaseDecrease
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	duration

The total amount of unrecognized tax benefits that, if recognized, would affect the effective tax rate.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15A
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=84230637&loc=SL6600010-109319

Name:	us-gaap_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

Name:	us-gaap_TaxPeriodAxis=payx_Fiscal2012ThroughFiscal2014Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

Name:	us-gaap_TaxPeriodAxis=payx_Fiscal2012ThroughFiscal2017Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

Name:	us-gaap_IncomeTaxAuthorityAxis=us-gaap_DomesticCountryMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

Name:	srt_RangeAxis=srt_MinimumMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

Name:	srt_RangeAxis=srt_MaximumMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: