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Goodwill and Other Intangible Assets, Net (Tables)

12 Months Ended

Dec. 31, 2019

Goodwill And Intangible Assets Disclosure [Abstract]

Changes in Carrying Amount of Goodwill by Operating Segment

A summary of changes in the carrying amount of goodwill by operating segment for the years ended December 31, 2019 and 2018 were as follows (in thousands):

	Financial Services			Benefits and Insurance Services		National Practices		Total Goodwill
December 31, 2017	$	306,861		$	219,897	$	1,666	$	528,424
Additions		22,978			13,111		—		36,089
Divestitures		(213	)		-		—		(213	)
December 31, 2018	$	329,626		$	233,008	$	1,666	$	564,300
Additions		5,077			19,292		—		24,369
Divestitures		(456	)		—		—		(456	)
December 31, 2019	$	334,247		$	252,300	$	1,666	$	588,213

Components of Goodwill and Other Intangible Assets, Net

The components of goodwill and other intangible assets, net at December 31, 2019 and 2018 were as follows (in thousands):

	2019			2018
Goodwill	$	588,213		$	564,300
Intangibles :
Client lists		188,898			181,564
Other intangibles		9,882			9,447
Total intangibles		198,780			191,011
Total goodwill and other intangibles assets		786,993			755,311
Accumulated amortization:
Client lists		(125,887	)		(112,905	)
Other intangibles		(6,435	)		(5,397	)
Total accumulated amortization		(132,322	)		(118,302	)
Goodwill and other intangible assets, net	$	654,671		$	637,009

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 567	$ 640
Restricted cash	29,595	27,481
Accounts receivable, net	222,031	207,287
Other current assets	24,325	26,841
Current assets before funds held for clients	276,518	262,249
Funds held for clients	179,502	161,289
Total current assets	456,020	423,538
Non-current assets:
Property and equipment, net	39,412	34,205
Goodwill and other intangible assets, net	654,671	637,009
Assets of deferred compensation plan	106,851	84,435
Operating lease right-of-use asset, net	140,831
Other non-current assets	2,989	3,844
Total non-current assets	944,754	759,493
Total assets	1,400,774	1,183,031
Current liabilities:
Accounts payable	68,510	58,630
Income taxes payable	57	464
Accrued personnel costs	59,898	63,953
Contingent purchase price liability	16,193	22,538
Operating lease liability	29,030
Other current liabilities	13,218	13,656
Current liabilities before client fund obligations	186,906	159,241
Client fund obligations	179,020	162,073
Total current liabilities	365,926	321,314
Non-current liabilities:
Bank debt	105,500	135,500
Debt issuance costs	(1,167)	(1,526)
Total long-term debt	104,333	133,974
Income taxes payable	3,053	3,402
Deferred income taxes, net	11,720	6,764
Deferred compensation plan obligations	106,851	84,435
Contingent purchase price liability	15,896	17,170
Operating lease liability	132,018
Other non-current liabilities	1,739	22,309
Total non-current liabilities	375,610	268,054
Total liabilities	741,536	589,368
STOCKHOLDERS’ EQUITY
Common stock, par value $0.01 per share; shares authorized 250,000; shares issued 133,056 and 131,404; shares outstanding 55,419 and 55,072	1,331	1,314
Additional paid-in capital	714,704	692,398
Retained earnings	479,576	408,963
Treasury stock, 77,637 and 76,332 shares	(535,693)	(508,530)
Accumulated other comprehensive loss	(680)	(482)
Total stockholders’ equity	659,238	593,663
Total liabilities and stockholders’ equity	$ 1,400,774	$ 1,183,031

Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement Of Income And Comprehensive Income [Abstract]
Tax effect of adjustment for gains included in income	$ 351	$ (96)	$ (16)
Tax effect on Interest rate swap for unrealized gain (loss)	$ (380)	$ (8)	$ 107

Revenue - Additional Information (Detail)	12 Months Ended
Revenue - Additional Information (Detail)	Dec. 31, 2019
Revenue Recognition And Deferred Revenue [Abstract]
Capitalized contract period	one year or less
Performance obligations period	one year or less

Income Taxes - Summary of Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Beginning Balance	$ 2,819	$ 3,882	$ 4,090
Additions for tax positions of the current year	145	119	123
Settlements of prior year positions	(282)	(16)
Lapse of statutes of limitation	(146)	(1,166)	(331)
Ending Balance	$ 2,536	$ 2,819	$ 3,882

Basis of Presentation and Significant Accounting Policies

12 Months Ended

Dec. 31, 2019

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Basis of Presentation and Significant Accounting Policies

Note 1. Basis of Presentation and Significant Accounting Policies

Selected Terms Used in Notes to Consolidated Financial Statements

ASA - Administrative Service Agreement.

ASC - Accounting Standards Codification.

ASU - Accounting Standards Update.

CPA firm - Certified Public Accounting firm.

FASB - The Financial Accounting Standards Board.

GAAP - United States Generally Accepted Accounting Principles.

LIBOR - London Interbank Offered Rate.

Legacy ASC Topic 840 - ASC Topic 840, Leases

New Lease Standard - ASC Topic 842, Leases.

SEC - United States Securities & Exchange Commission.

Tax Act - Tax Cuts and Jobs Act of 2017.

Topic 220 - ASU No. 2018-02, Income Statement – Reporting Comprehensive Income.

Topic 606 – ASC Topic 606, Revenue from Contracts with Customers.

Topic 815 - ASU No. 2017-12, Derivatives and Hedging.

Organization - CBIZ, Inc. is a leading provider of financial, insurance and advisory services to businesses throughout the United States and parts of Canada. Acting through its subsidiaries, it has been serving small and medium-sized businesses, as well as individuals, governmental entities, and not-for-profit enterprises. CBIZ, Inc. manages and reports its operations along three practice groups: Financial Services, Benefits and Insurance Services and National Practices. A further description of products and services offered by each of the practice groups is provided in Note 21, Segment Disclosures, to the accompanying consolidated financial statements.

Basis of Presentation - The accompanying consolidated financial statements reflect the operations of CBIZ, Inc. and all of its wholly-owned subsidiaries (“CBIZ,” the “Company,” “we,” “us” or “our”), after elimination of all intercompany accounts and transactions. We have prepared the accompanying consolidated financial statements in accordance with GAAP and pursuant to the rules and regulations of the SEC.

We have determined that our relationship with certain CPA firms with whom we maintain ASAs qualify as variable interest entities. The accompanying consolidated financial statements do not reflect the operations or accounts of variable interest entities as the impact is not material to our consolidated financial condition, results of operations or cash flows.

Fees earned by us under the ASAs are recorded at net realizable value as a component of “Revenue” in the accompanying Consolidated Statements of Comprehensive Income and were approximately $157.6 million, $154.0 million and $156.4 million for the years ended December 31, 2019, 2018 and 2017, respectively, the majority of which was related to services rendered to privately-held clients. In the event that accounts receivable and unbilled work in process become uncollectible by the CPA firms, the service fee due to us is typically reduced on a proportional basis. Although the ASAs do not constitute control, we are one of the beneficiaries of the agreements and may bear certain economic risks. Refer to Note 17, Related Parties, for further discussion regarding the ASAs.

Significant Accounting Policies - We consider the following policies to be beneficial in understanding the judgments that are involved in the preparation of our consolidated financial statements and the uncertainties that could impact our financial condition, results of operations and cash flows.

Use of Estimates - The preparation of consolidated financial statements in conformity with GAAP and pursuant to the rules and regulations of the SEC requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Management’s estimates and assumptions are derived from and are continually evaluated based upon available information, judgment and experience. Actual results may differ materially from these estimates.

Revenue Recognition - We account for revenue in accordance with Topic 606, Revenue from Contracts with Customers, which was adopted on January 1, 2018 using the modified retrospective transition method. We recognize revenue based on the five-step model; (i) identify the contract with the customer; (ii) identify the performance obligation in the contract; (iii) determine the contract price; (iv) allocate the transaction price; and (v) recognize revenue (or as) each performance obligation is satisfied. If we determine that a contract with enforceable rights and obligations does not exist, revenues are deferred until all criteria for an enforceable contract are met. For further information on our various streams of revenue, refer to Note 2, Revenue, to the accompanying consolidated financial statements.

Operating Expenses - Operating expenses represent costs of service and other costs incurred to operate our business units and are primarily comprised of personnel costs and occupancy related expenses. Personnel costs include (i) salaries and benefits; (ii) commissions paid to producers; (iii) incentive compensation; and (iv) share-based compensation. Incentive compensation costs and share-based compensation are estimated and accrued. The final determination of incentive compensation is made after year-end results are finalized. The largest components of occupancy costs are rent expense and utilities. Base rent expense is recognized over respective lease terms, while utilities and common area maintenance charges are recognized as incurred.

Share-Based Compensation - The measurement of all share-based compensation arrangements is based on their respective grant date fair value. The grant date fair value of stock options is based on the Black-Scholes-Merton pricing model, which incorporates assumptions regarding the expected volatility, the expected option life, the risk-free interest rate and the expected dividend yield. The grant date fair value of restricted stock is based on the closing price of the underlying stock on the date of issuance. The grant date fair value of the performance share unit is based on the closing price of the underlying stock on the date of issuance and recorded based on achievement of target performance metrics. The expense related to stock options and restricted stocks is recognized over the requisite service period which is generally three to four years. The expense related to performance share units is recorded over the three-year performance period based on the fair value on the grant date and adjusted each reporting period for the achievement of the performance metrics, based on our best estimate using available information.

Share-based compensation expense is recorded in the accompanying Consolidated Statements of Comprehensive Income as “Operating expenses” or “Corporate general and administrative expenses,” depending on where the respective individual’s compensation is recorded. For additional discussion regarding share-based awards, refer to Note 14, Employee Share Plans, to the accompanying consolidated financial statements.

Operating Leases – We have leases for our office space and facilities, automobiles, and certain information technology equipment. Certain of these leases include options to extend the lease and some include options to terminate the lease early. Effective January 1, 2019, we adopted the New Lease Standard using the modified retrospective method of applying the new standard at the adoption date. Under the New Lease Standard, all of our existing leases are classified as operating leases. The adoption of the New Lease Standard resulted in recording of the right of use (“ROU”) assets and the corresponding lease liabilities associated with our leases. The ROU assets and lease liabilities are recognized as of the commencement date based on the present value of the lease payments over the lease term. The lease term may include the options to extend or terminate the lease when it is reasonably certain that we will exercise the applicable option. Related rent expense under such leases is recognized evenly throughout the term of the lease when the total lease commitment is a known amount, and recorded on an as incurred basis when future rent payment increases under the obligation are unknown due to rent escalations being tied to factors that are not currently measurable (such as increases in the consumer price index). Differences between rent expense recognized and the cash payments required under these leases are recorded as a component of “Operating lease liability” in the Non-current liabilities section of the accompanying Consolidated Balance Sheets. We may receive incentives to lease office facilities in certain areas. Such incentives are recorded as a change in lease payments and may require us to remeasure the lease liability to reflect the change in lease payments. For further information on the adoption of New Lease Standard, refer to “Accounting Standards Adopted in 2019” section of this Note.

Cash and Cash Equivalents - Cash and cash equivalents consist of cash on hand and investments with an original maturity of three months or less when purchased.

Restricted Cash - Restricted cash consists of funds held by us in relation to our capital and investment advisory services as those funds are restricted in accordance with applicable Financial Industry Regulatory Authority regulations. Restricted cash also consists of funds on deposit from clients in connection with the pass-through of insurance premiums to the carrier with the related liability for these funds recorded in “Accounts payable” in the accompanying Consolidated Balance Sheets.

Accounts Receivable and Allowance for Doubtful Accounts - Accounts receivable, less allowances for doubtful accounts, reflects the net realizable value of receivables and approximates fair value. Unbilled revenues are recorded at estimated net realizable value. Assessing the collectability of receivables (billed and unbilled) requires management judgment based on a combination of factors. When evaluating the adequacy of the allowance for doubtful accounts and the overall probability of collecting on receivables, we analyze historical experience, client credit-worthiness, the age of the trade receivable balances, current economic conditions that may affect a client’s ability to pay and current and projected economic trends and conditions at the balance sheet date. At December 31, 2019 and 2018, the allowance for doubtful accounts was $14.4 million and $13.4 million, respectively, in the accompanying Consolidated Balance Sheets.

Funds Held for Clients and Client Fund Obligations - Services provided by our payroll operations include the preparation of payroll checks, federal, state, and local payroll tax returns, and flexible spending account administration. In relation to these services, as well as other similar service offerings, we collect funds from our clients’ accounts in advance of paying client obligations. These funds, collected before they are due, are segregated and invested in accordance with our investment policy, which requires all investments carry an investment grade rating at the time of initial investment. These investments, primarily consisting of corporate and municipal bonds and U.S. treasury bills, are classified as available-for-sale and are included in the “Funds held for clients” line item on the accompanying Consolidated Balance Sheets. The underlying obligation is recorded as “Client fund obligation” on the Consolidated Balance Sheets. The balances in these accounts fluctuate with the timing of cash receipts and the related cash payments and may vary significantly during the year based on the timing of client’s payroll periods. Other than certain federal and state regulations pertaining to flexible spending account administration, there are no regulatory or other contractual restrictions placed on these funds. Refer to Note 6, Financial Instruments, to the accompanying consolidated financial statements for further discussion of investments related to funds held for clients.

Property and Equipment - Property and equipment are recorded at cost less accumulated depreciation and amortization. Depreciation and amortization are provided on a straight-line basis over the following estimated useful lives:

Buildings		25 to 40 years
Furniture and fixtures		5 to 10 years
Capitalized software		2 to 7 years
Equipment		3 to 7 years

Leasehold improvements are amortized using the straight-line method over the shorter of their estimated useful lives or the remaining respective lease term. The cost of software purchased or developed for internal use is capitalized and amortized using the straight-line method over an estimated useful life not to exceed seven years. We periodically review long-lived assets for impairment whenever events or changes in business circumstances indicate that the carrying value of the assets may not be recoverable. Under those circumstances, if the fair value were less than the carrying amount of the asset, we would recognize a loss for the difference.

Goodwill and Other Intangible Assets - Goodwill represents the excess of the purchase price of the acquired businesses and the related fair value of the net assets acquired. At December 31, 2019, the carrying value of goodwill totaled $588.2 million, compared to total assets of $1.4 billion and total shareholders’ equity of $659.2 million. Intangible assets consist of identifiable intangibles other than goodwill. Identifiable intangible assets other than goodwill include client lists and non-compete agreements which require significant judgments in determining the fair value. We carry client lists and non-compete agreements at cost, less accumulated amortization, in the accompanying Consolidated Balance Sheets.

Goodwill is reviewed for impairment annually during the fourth quarter or more frequently in the event of an impairment indicator. We are required to consider whether it is more likely than not (defined as a likelihood of more than 50%) that the fair value of each reporting unit has fallen below its carrying value, thus requiring us to perform an interim goodwill impairment test. Intangible assets with definite lives, such as client lists and non-compete agreements, are amortized using the straight-line method over their estimated useful lives (generally ranging from two to fifteen years). We review these assets for impairment whenever events or changes in circumstances indicate an asset’s carrying value may not be recoverable. Recoverability is assessed based on a comparison of the undiscounted cash flows to the recorded value of the asset. If impairment is indicated, the asset is written down to its estimated fair value determined by a discounted cash flow analysis or market comparable method.

The goodwill impairment test is performed at a reporting unit level. A reporting unit is an operating segment of a business or one level below an operating segment. At December 31, 2019, we had five reporting units. We may use either a qualitative or quantitative approach when testing a reporting unit’s goodwill for impairment. Under the qualitative assessment, we are not required to calculate the fair value of a reporting unit unless we determine that it is more likely than not that its fair value is less than its carrying amount. If under the quantitative assessment the fair value of a reporting unit is less than its carrying amount, then the amount of the impairment loss, if any, must be measured. Any such impairment charge would reduce earnings and could be material.

After considering changes to assumptions used in our most recent quantitative testing for each reporting unit, including the capital market environment, economic and market conditions, industry competition and trends, our weighted average cost of capital, changes in management and key personnel, the price of our common stock, changes in our results of operations, the magnitude of the excess of fair value over the carrying amount of each reporting unit as determined in our most recent quantitative testing, and other factors, we concluded that it was more likely than not that the fair values of each of our reporting units exceeded their respective carrying values and, therefore, did not perform a quantitative impairment analysis. For further information regarding our goodwill balances, refer to Note 5, Goodwill and Other Intangible Assets, net, to the accompanying consolidated financial statements.

Income Taxes - Income taxes are provided for the tax effects of transactions reported in the consolidated financial statements and consist of taxes currently payable and deferred taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis, and operating losses and tax credit carryforwards. State income tax credits are accounted for using the flow-through method.

A valuation allowance is provided when it is more-likely-than-not that all or some portion of a deferred tax asset will not be realized. We determine valuation allowances based on all available evidence. Such evidence includes historical results, the reversal of deferred tax liabilities, expectations of future consolidated and/or separate company profitability and the feasibility of tax-planning strategies. Determining valuation allowances includes significant judgment by management, and different judgments could yield different results.

Accounting for uncertain tax positions requires a more-likely-than-not threshold for recognition in the consolidated financial statements. We recognize a tax benefit based on whether it is more-likely-than-not that a tax position will be sustained. We record a liability to the extent that a tax position taken or expected to be taken on a tax return exceeds the amount recognized in the consolidated financial statements.

Business Combinations - We recognize and measure identifiable assets acquired and liabilities assumed as of the acquisition date at fair value. Fair value measurements require extensive use of estimates and assumptions, including estimates of future cash flows to be generated by the acquired assets. The operating results of acquired businesses are included in our consolidated financial statements beginning on the date of acquisition. The purchase price is equivalent to the fair value of consideration transferred. Tangible and identifiable intangible assets acquired and liabilities assumed as of the date of acquisition are recorded at fair value as of the acquisition date. Goodwill is recognized for the excess of purchase price over the net fair value of assets acquired and liabilities assumed.

Contingent Purchase Price Liabilities - Contingent purchase price liabilities consisting of cash payments and common stock issuances result from our business acquisitions and are recorded at fair value at the time of acquisition as “Contingent purchase price liability - current” and “Contingent purchase price liability - non-current” in the accompanying Consolidated Balance Sheets. We estimate the fair value of our contingent purchase price liabilities using a probability-weighted discounted cash flow model. We probability weight risk-adjusted estimates of future performance of acquired businesses, then calculate the contingent purchase price based on the estimates and discount them to present value representing management’s best estimate of fair value. The fair value of the contingent purchase price liabilities, which is considered a Level 3 unobservable input, is reassessed on a quarterly basis based on assumptions provided by practice group leaders and business unit controllers together with our corporate finance department. Any change in the fair value estimate, including the revaluation of common stock, is recorded in the earnings of that period. For the years ended December 31, 2019, 2018 and 2017, we recorded other (expense) income of ($1.6) million, ($2.6) million and $1.5 million, respectively, related to net changes in the fair value of contingent consideration.

Refer to Note 7, Fair Value Measurements, and Note 18, Acquisitions, for further discussion of our contingent purchase price liabilities and acquisitions.

Interest Rate Derivative Instruments - We maintain interest rate swaps that are designated as cash flow hedges to manage the market risk from changes in interest rates on our floating-rate debt under our $400.0 million unsecured credit facility, by and among CBIZ Operations, Inc., CBIZ, Inc. and Bank of America, N.A., as administrative agent and bank, and other participating banks (the “2018 credit facility”). The designation of a derivative instrument as a hedge and its ability to meet the hedge accounting criteria determine how we reflect the change in fair value of the derivative instrument. A derivative qualifies for hedge accounting treatment if, at inception, it meets defined correlation and effectiveness criteria. These criteria require that the anticipated cash flows and/or changes in fair value of the hedging instrument substantially offset those of the position being hedged.

We utilize derivative instruments to manage interest rate risk associated with our floating-rate debt under the credit facility. Interest rate swap contracts mitigate the risk associated with the underlying hedged item. If the contract is designated as a cash flow hedge, the mark-to-market gains or losses on the swap are deferred and included as a component of accumulated other comprehensive loss, net of tax, to the extent effective, and reclassified to interest expense in the same period during which the hedged transaction affects earnings. For further discussion regarding derivative financial instruments, refer to Note 6, Financial Instruments, to the accompanying consolidated financial statements.

Recent Accounting Pronouncements - The FASB ASC is the sole source of authoritative GAAP other than the SEC issued rules and regulations that apply only to SEC registrants. The FASB issues an ASU to communicate changes to the FASB codification. We assess and review the impact of all ASUs. ASUs not listed below were reviewed and determined to be either not applicable or are not expected to have a material impact on the consolidated financial statements.

Accounting Standards Adopted in 2019

Leases: Effective January 1, 2019, we adopted the New Lease Standard using the modified retrospective method of applying the new standard at the adoption date. We elected the package of practical expedients permitted under the transition guidance which allowed us to carry forward historical lease classifications. The adoption of the New Lease Standard had a significant impact on our consolidated balance sheets and resulted in the recording of the operating lease ROU assets and corresponding operating lease liabilities. The consolidated balance sheet prior to January 1, 2019 was not restated and continues to be reported under the Legacy ASC Topic 840, which did not require the recognition of operating lease ROU assets and liabilities. The expense recognition for operating leases and finance leases under the New Lease Standard is consistent with the Legacy ASC Topic 840, therefore, as a result, there is no significant impact on our results of operations, liquidity or debt covenant compliance under our current credit agreements.

The following table presents the impact of adopting the New Lease Standard on our consolidated balance sheet.

	Balance at				Balance at
	December 31, 2018		New Lease Standard		January 1, 2019
Operating lease right-of-use asset, net	$	—	$	144,675	$	144,675
Total assets		1,183,031		144,675		1,327,706
Operating lease liability - current		—		28,109		28,109
Total current liabilities		321,314		28,109		349,423
Operating lease liability - non-current		—		116,566		116,566
Total non-current liabilities		268,054		116,566		384,620
Total liabilities and stockholders' equity		1,183,031		144,675		1,327,706

Office facility leases generally account for approximately 96% of our total lease liability. The lease liability for our office facilities is based on the present value of the remaining minimum lease payments, discounted utilizing our secured incremental borrowing rate at the effective date of January 1, 2019. We also have other leases that consist primarily of information technology equipment and automobiles. The present value of the lease liability associated with other leases are measured based on the discounted remaining minimum lease payments at the effective date of January 1, 2019. The Company has elected not to separate lease and non-lease components and elected the practical expedient to exclude short-term leases at adoption.

Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income: On January 1, 2019, we adopted Topic 220 which provides the optional election for the reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the Tax Act. The adoption of Topic 220 resulted in a reclassification between accumulated other comprehensive loss and retained earnings of $0.1 million, and had no impact on our consolidated financial position or results of operations.

Derivatives and Hedging: On January 1, 2019, we adopted Topic 815 which improved and simplified accounting rules for hedge accounting to better present the economic results of an entity’s risk management activities in its financial statements and improves the disclosures of hedging arrangements. The adoption of Topic 815 did not have a material impact on our consolidated financial position or results of operations.

Internal-Use Software: In August 2018, the FASB issued ASU 2018-15, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40), which aligns the requirements for capitalizing implementation costs incurred in a service contract hosting arrangement with those of developing or obtaining internal-use software. This standard is effective for interim and annual reporting periods beginning after December 15, 2019, and early adoption is permitted. We early adopted this guidance on January 1, 2019 and the impact of adoption on our consolidated financial position and results of operations was not material.

Accounting Standards Issued But Not Yet Adopted

Fair Value Measurement: In August 2018, the FASB issued ASU No. 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement. This standard amends existing fair value measurement disclosure requirements by adding, changing, or removing certain disclosures. ASU No. 2018-13 will be effective for us as of January 1, 2020, with early adoption permitted. We are currently reviewing the effect of this new standard on our consolidated financial statements.

Credit Losses: In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses. This ASU introduces a “current expected credit loss” (“CECL”) model which requires us to measure all expected credit losses for financial instruments held at the reporting date based on historical experience, current conditions, and reasonable supportable forecasts. The CECL model replaces the existing incurred loss model and is applicable to the measurement of credit losses of financial assets, including trade receivables. ASU No. 2016-13 will be effective for us as of January 1, 2020. We are currently reviewing the effect of this new standard on our consolidated financial statements.

Fair Value Measurements - Change in Level 3 Fair Values of Contingent Purchase Price Liabilities (Detail) - Contingent Purchase Price Liabilities [Member] - Level 3 [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	$ (39,708)	$ (37,574)
Additions from business acquisitions	(10,150)	(13,382)
Settlement of contingent purchase price payable	19,368	13,865
Change in fair value of contingency	(865)	(1,673)
Change in net present value of contingency	(734)	(944)
Ending balance	$ (32,089)	$ (39,708)

Accumulated Other Comprehensive Loss - Components of Accumulated Other Comprehensive Loss (Parenthetical) (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Unrealized gains (losses) on available for sale securities, income tax expense (benefit)	$ 220	$ (183)
Unrealized gain (loss) on interest rate swaps, income tax expense (benefit)	$ (320)	$ 213

Basis of Presentation and Significant Accounting Policies - Summary of Estimated Useful Lives Property and Equipment (Detail)	12 Months Ended
	Dec. 31, 2019
Summary Of Significant Accounting Policies [Line Items]
Property and equipment useful life	7 years
Buildings [Member] \| Minimum [Member]
Summary Of Significant Accounting Policies [Line Items]
Property and equipment useful life	25 years
Buildings [Member] \| Maximum [Member]
Summary Of Significant Accounting Policies [Line Items]
Property and equipment useful life	40 years
Furniture and Fixtures [Member] \| Minimum [Member]
Summary Of Significant Accounting Policies [Line Items]
Property and equipment useful life	5 years
Furniture and Fixtures [Member] \| Maximum [Member]
Summary Of Significant Accounting Policies [Line Items]
Property and equipment useful life	10 years
Capitalized Software [Member] \| Minimum [Member]
Summary Of Significant Accounting Policies [Line Items]
Property and equipment useful life	2 years
Capitalized Software [Member] \| Maximum [Member]
Summary Of Significant Accounting Policies [Line Items]
Property and equipment useful life	7 years
Equipment [Member] \| Minimum [Member]
Summary Of Significant Accounting Policies [Line Items]
Property and equipment useful life	3 years
Equipment [Member] \| Maximum [Member]
Summary Of Significant Accounting Policies [Line Items]
Property and equipment useful life	7 years

Income Taxes

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Income Taxes

Note 8. Income Taxes

For financial reporting purposes, income from continuing operations before income taxes includes the following components (in thousands):

	2019		2018		2017
United States	$	92,710	$	79,669	$	74,151
Foreign (Canada)		179		171		169
Total	$	92,889	$	79,840	$	74,320

Income tax expense (benefit) included in the accompanying Consolidated Statements of Comprehensive Income for the years ended December 31, 2019, 2018 and 2017 was as follows (in thousands):

	2019			2018			2017
Continuing operations :
Current:
Federal	$	12,776		$	12,626		$	21,086
Foreign		48			45			45
State and local		4,110			2,808			2,475
Total		16,934			15,479			23,606
Deferred:
Federal		3,685			2,047			(1,086	)
State and local		1,221			741			768
Total		4,906			2,788			(318	)
Total income tax expense from continuing operations		21,840			18,267			23,288
Discontinued operations :
Operations of discontinued operations:
Current		(107	)		2			(418	)
Deferred		(1	)		(1	)		(19	)
Total income tax expense from discontinued operations		(108	)		1			(437	)
Total income tax expense	$	21,732		$	18,268		$	22,851

The provision for income taxes attributable to income from continuing operations differed from the amount obtained by applying the federal statutory income tax rate to income from continuing operations before income taxes, as follows (in thousands, except percentages):

	2019			2018			2017
Tax at U.S. federal statutory rates	$	19,507		$	16,766		$	26,012
State taxes (net of federal benefit)		4,774			3,745			2,724
Business meals and entertainment — non-deductible		987			915			820
Change in valuation allowance		932			264			221
Reserves for uncertain tax positions		(263	)		(1,124	)		(35	)
Share-based compensation		(4,773	)		(3,260	)		(3,837	)
Impact of the Tax Cuts and Jobs Act of 2017					—			(2,487	)
Non-deductible expenses		713			785			236
Other, net		(37	)		176			(366	)
Provision for income taxes from continuing operations	$	21,840		$	18,267		$	23,288
Effective income tax rate		23.5	%		22.9	%		31.3	%

The tax effects of temporary differences that gave rise to significant portions of the deferred tax assets and deferred tax liabilities at December 31, 2019 and 2018, were as follows (in thousands):

	2019			2018
Deferred tax assets:
Net operating loss carryforwards	$	1,594		$	1,091
Allowance for doubtful accounts		3,156			2,902
Employee benefits and compensation		26,442			24,761
Lease costs		4,889			4,099
State tax credit carryforwards		1,322			1,353
Property and equipment					—
Other deferred tax assets		30			287
Total gross deferred tax assets		37,433			34,493
Less: valuation allowance		(2,799	)		(1,840	)
Total deferred tax assets, net		34,634			32,653
Deferred tax liabilities:
Client list intangible assets		846			1,184
Goodwill and other intangibles		42,496			35,840
Property and equipment		2,291			1,356
Other deferred tax liabilities		721			1,037
Total gross deferred tax liabilities		46,354			39,417
Net deferred tax liability	$	(11,720	)	$	(6,764	)

We have established valuation allowances for deferred tax assets related to certain employee benefits and compensation, state net operating loss (“NOL”) carryforwards and state income tax credit carryforwards at December 31, 2019 and December 31, 2018. The net increase in the valuation allowance of $1.0 million for the year ended December 31, 2019 primarily related to changes in the valuation allowance for NOLs.

In assessing the realization of deferred tax assets, management considers all available positive and negative evidence, including projected future taxable income, scheduled reversal of deferred tax liabilities, historical financial operations and tax planning strategies. Based upon review of these items, management believes it is more-likely-than-not that the Company will realize the benefits of these deferred tax assets, net of the existing valuation allowances.

We file income tax returns in the United States, Canada, and most state jurisdictions. With limited exceptions, our state and local income tax returns and non-U.S. income tax returns are no longer subject to tax authority examinations for years ending prior to January 1, 2015 and January 1, 2014, respectively.

The availability of NOLs and state tax credits are reported as deferred tax assets, net of applicable valuation allowances, in the accompanying Consolidated Balance Sheets. At December 31, 2019, we had state net operating loss carryforwards of $39.4 million and state tax credit carryforwards of $1.3 million. The state net operating loss carryforwards expire on various dates between 2020 and 2039 and the state tax credit carryforwards expire on various dates between 2020 and 2029.

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):

	2019			2018			2017
Balance at January 1	$	2,819		$	3,882		$	4,090
Additions for tax positions of the current year		145			119			123
Settlements of prior year positions		(282	)		(16	)		—
Lapse of statutes of limitation		(146	)		(1,166	)		(331	)
Balance at December 31	$	2,536		$	2,819		$	3,882

Included in the balance of unrecognized tax benefits at December 31, 2019 are $1.6 million of unrecognized tax benefits that, if recognized, would affect the effective tax rate. We believe it is reasonably possible that certain of these unrecognized tax benefits could change in the next twelve months. We expect reductions in the liability for unrecognized tax benefits of approximately $1.5 million within the next twelve months due to expiration of statutes of limitation. Given the number of years that are currently subject to examination, we are unable to estimate the range of potential adjustments to the remaining balance of unrecognized tax benefits at this time.

We recognize interest expense, and penalties related to unrecognized tax benefits as a component of income tax expense. During 2019, we accrued interest expense of less than $0.1 million and, as of December 31, 2019, had recognized a liability for interest expense and penalties of $0.7 million and $0.2 million, respectively, relating to unrecognized tax benefits. During 2018, we accrued interest expense of less than $0.1 million and, as of December 31, 2018, had recognized a liability for interest expense and penalties of $0.7 million and $0.2 million, respectively, relating to unrecognized tax benefits.

Fair Value Measurements - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair Value Measurements, Inter-transfers between Levels	$ 0	$ 0
Net changes in the fair value of contingent consideration	1,599,000	2,617,000	$ (1,494,000)
Other Expense [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Net changes in the fair value of contingent consideration	$ 1,600,000	$ 2,600,000

Employee Share Plans - Schedule of Share-Based Compensation Awards (Before Income Tax Expense) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Compensation And Retirement Disclosure [Abstract]
Stock options	$ 1,848	$ 2,609	$ 2,105
Restricted stock awards	4,375	4,257	3,600
Performance share units	1,031
Total share-based compensation expense	$ 7,254	$ 6,866	$ 5,705

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share for Continuing Operations (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Numerator:
Income (loss) from continuing operations	$ (1,136)	$ 18,006	$ 16,614	$ 37,565	$ (953)	$ 13,595	$ 13,121	$ 35,810	$ 71,049	$ 61,573	$ 51,032
Basic
Weighted average common shares outstanding	54,547	54,268	54,090	54,287	54,775	54,794	54,594	54,071	54,299	54,561	53,862
Diluted
Stock options									1,288	1,542	1,499
Restricted stock awards									234	302	328
Contingent shares									74	82
Diluted weighted average common shares outstanding	54,547	55,816	55,495	55,915	54,775	56,740	56,437	55,924	55,895	56,487	55,689
Basic earnings per share from continuing operations	$ (0.02)	$ 0.33	$ 0.31	$ 0.69	$ (0.02)	$ 0.25	$ 0.24	$ 0.66	$ 1.31	$ 1.13	$ 0.95
Diluted earnings per share from continuing operations	$ (0.02)	$ 0.32	$ 0.30	$ 0.67	$ (0.02)	$ 0.24	$ 0.23	$ 0.64	$ 1.27	$ 1.09	$ 0.92

Employee Benefits - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Compensation And Retirement Disclosure [Abstract]
Maximum percentage of a participant's eligible compensation that a participating may elect to contribute, on a tax-deferred annually to the plan (as a percent) 50.00%	80.00%
Percentage of matching contribution made by company, of first 6.0% of participating employees contributions (as a percent)	50.00%
Percentage of participating employees contribution, matched 100% (as a percent)	6.00%
Employer contribution	$ 11,100	$ 10,800	$ 10,400
Non-qualified deferred income (expense) of investment	19,200	(4,900)	$ 12,100
Non-qualified deferred compensation plan assets	106,851	84,435
Non-qualified deferred compensation plan liabilities	$ 106,851	$ 84,435

Accounts Receivable, Net - Schedule of Accounts Receivables Net (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Accounts Receivable Net Current [Abstract]
Trade accounts receivable	$ 176,375	$ 159,992
Unbilled revenue, at net realizable value	60,035	60,684
Total accounts receivable	236,410	220,676
Allowance for doubtful accounts	(14,379)	(13,389)	$ (13,827)	$ (13,508)
Accounts receivable, net	$ 222,031	$ 207,287

Income Taxes - Income Tax Expense (Benefit) Included in Consolidated Statements of Comprehensive Income (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Current:
Federal									$ 12,776	$ 12,626	$ 21,086
Foreign									48	45	45
State and local									4,110	2,808	2,475
Total									16,934	15,479	23,606
Deferred:
Federal									3,685	2,047	(1,086)
State and local									1,221	741	768
Total									4,906	2,788	(318)
Provision for income taxes from continuing operations	$ (3,164)	$ 6,069	$ 5,322	$ 13,613	$ (1,424)	$ 3,297	$ 3,238	$ 13,156	21,840	18,267	23,288
Operations of discontinued operations:
Current									(107)	2	(418)
Deferred									(1)	(1)	(19)
Total income tax expense from discontinued operations									(108)	1	(437)
Total income tax expense									$ 21,732	$ 18,268	$ 22,851

Related Parties

12 Months Ended

Dec. 31, 2019

Related Parties

Note 17. Related Parties

The following is a summary of certain agreements and transactions between or among us and certain related parties. Management reviews these transactions as they occur and monitors them for compliance with our Code of Conduct, internal procedures and applicable legal requirements. The Audit Committee reviews and ratifies such transactions annually, or as they are more frequently brought to the attention of the Audit Committee by our Director of Internal Audit, General Counsel or other members of Management.

A number of the businesses acquired by us are located in properties owned indirectly by and leased from persons employed by us, none of whom are members of our senior management. In the aggregate, we paid approximately $2.4 million, $3.0 million and $3.3 million during the years ended December 31, 2019, 2018 and 2017, respectively, under such leases.

Rick L. Burdick, a Lead Director of CBIZ, is a Partner Emeritus of Akin Gump Strauss Hauer & Feld LLP (“Akin Gump”) and was a Partner in the firm from 1988 until 2019. Akin Gump performed legal work for us during the years ended December 31, 2019, 2018 and 2017 for which we paid approximately $0.2 million, $0.2 million and $0.2 million, respectively.

We maintain joint-referral relationships and administrative service agreements with independent licensed CPA firms under which we provide administrative services in exchange for a fee. Fees earned by us under the ASAs are recorded as “Revenue” (at net realizable value) in the accompanying Consolidated Statements of Comprehensive Income and were approximately $157.6 million in 2019, 154.0 million in 2018 and $156.4 million in 2017. These firms are owned by licensed CPAs who are employed by our subsidiaries and provide audit and attest services to clients including our clients. The CPA firms with which we maintain administrative service agreements operate as limited liability companies, limited liability partnerships or professional corporations. The firms are separate legal entities with separate governing bodies and officers. We have no ownership interest in any of these CPA firms, and neither the existence of the administrative service agreements nor the providing of services thereunder is intended to constitute control of the CPA firms by us. CBIZ and the CPA firms maintain their own respective liability and risk of loss in connection with performance of each of its respective services, and we do not believe that our arrangements with these CPA firms result in additional risk of loss.

Acquisitions (Tables)

12 Months Ended

Dec. 31, 2019

Business Acquisitions in 2019 and 2018 [Member]

Schedule of Estimated Fair Values of Assets Acquired and Liabilities Assumed

The following table summarizes the amounts of identifiable assets acquired, liabilities assumed and aggregate purchase price for the acquisitions in 2019 and 2018 (in thousands):

	2019			2018
Cash	$	826		$	306
Accounts receivable, net		1,843			1,958
Funds held for clients		6,878			—
Operating lease right-of-use asset, net		2,789			—
Other assets		99			12
Identifiable intangible assets		7,725			5,539
Operating lease liability - current		(1,013	)		—
Other current liability		(2,245	)		(1,753	)
Operating lease liability - noncurrent		(1,776	)		—
Client fund obligations		(6,878	)		—
Total identifiable net assets		8,248			6,062
Goodwill		24,369			36,054
Aggregate purchase price	$	32,617		$	42,116

Fair Value Measurements - Summary of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Corporate and municipal bonds	$ 60,659	$ 56,556	$ 51,101
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Deferred compensation plan assets	106,851	84,435
Corporate and municipal bonds	60,659	56,556
Deferred compensation plan liabilities	(106,851)	(84,435)
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swaps, net	(525)	1,096
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent purchase price liabilities	$ (32,089)	$ (39,708)

Leases

12 Months Ended

Dec. 31, 2019

Leases [Abstract]

Leases

Note 16. LEASES

We determine if a contract is a lease at inception. We have leases for office space and facilities, automobiles and certain information technology equipment. All of our leases are classified as operating leases and the majority of which are for office space and facilities.

Balance sheet information related to the Company’s leases as of December 31, 2019 was as follows (in thousands):

	December 31, 2019
Operating lease ROU assets	$	140,831
Current portion of operating lease liabilities		29,030
Noncurrent portion of operating lease liabilities		132,018
Total operating lease liabilities	$	161,048

		December 31, 2019
Weighted-average remaining lease term		6.9 years
Weighted-average discount rate		3.6%

The components of lease cost and other lease information as of and during the year ended December 31, 2019 are as follows (in thousands):

	December 31, 2019
Operating lease cost	$	37,275
Cash paid for amounts included in measurement of lease liabilities
Operating cash flows for operating leases	$	37,667

Our leases have remaining lease terms ranging from 1 to 11 years. These leases generally contain renewal options for periods ranging from two to five years. Because the Company is not reasonably certain to exercise these renewal options, the options are not included in the lease term, and associated potential option payments are excluded from lease payments. Lease expense, as accounted for under Legacy ASC Topic 840, was $38.0 million and $38.4 million for the years ended December 31, 2018 and 2017, respectively.

Maturities of operating lease liabilities at December 31, 2019 and minimum cash commitments under operating leases at December 31, 2018 were as follows (in thousands):

	December 31, 2019
2020	$	34,775
2021		32,371
2022		26,112
2023		24,273
2024		21,578
Thereafter		67,025
Total undiscounted lease payments		206,134
Less: imputed interest		(45,086	)
Total lease liabilities	$	161,048

	December 31, 2018
2019	$	34,256
2020		30,419
2021		26,172
2022		20,358
2023		18,981
Thereafter		65,854
Total future minimum rental commitments	$	196,040

Basis of Presentation and Significant Accounting Policies - Summary of Impact of Adopting New Lease Standards on Consolidated Balance Sheet (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Operating lease right-of-use asset, net	$ 140,831
Total assets	1,400,774		$ 1,183,031
Operating lease liability - current	29,030
Total current liabilities	365,926		321,314
Operating lease liability - non-current	132,018
Total non-current liabilities	375,610		268,054
Total liabilities and stockholders' equity	$ 1,400,774		$ 1,183,031
Accounting Standards Update 2016-02 [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Operating lease right-of-use asset, net		$ 144,675
Total assets		1,327,706
Operating lease liability - current		28,109
Total current liabilities		349,423
Operating lease liability - non-current		116,566
Total non-current liabilities		384,620
Total liabilities and stockholders' equity		1,327,706
Accounting Standards Update 2016-02 [Member] \| New Lease Standard [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Operating lease right-of-use asset, net		144,675
Total assets		144,675
Operating lease liability - current		28,109
Total current liabilities		28,109
Operating lease liability - non-current		116,566
Total non-current liabilities		116,566
Total liabilities and stockholders' equity		$ 144,675

Property and Equipment, Net - Summary of Property and Equipment, Net (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 119,135	$ 111,302
Accumulated depreciation	(79,723)	(77,097)
Property and equipment, net	39,412	34,205
Buildings and Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	33,284	28,456
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	27,560	27,690
Capitalized Software [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	37,203	37,281
Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 21,088	$ 17,875

Leases - Schedule of Maturity of Operating Lease Liabilities (Detail) $ in Thousands	Dec. 31, 2019 USD ($)
Leases [Abstract]
2020	$ 34,775
2021	32,371
2022	26,112
2023	24,273
2024	21,578
Thereafter	67,025
Total undiscounted lease payments	206,134
Less: imputed interest	(45,086)
Total lease liabilities	$ 161,048

Property and Equipment, Net - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Property Plant And Equipment [Abstract]
Depreciation expense for property and equipment	$ 8.3	$ 6.1	$ 5.3

Segment Disclosures (Tables)

12 Months Ended

Dec. 31, 2019

Segment Reporting [Abstract]

Schedule of Revenue from External Customers

We operate in the United States and Canada and revenue generated from such operations during the years ended December 31, 2019, 2018 and 2017 was as follows (in thousands):

	Year Ended December 31,
	2019		2018		2017
United States	$	946,801	$	920,481	$	853,802
Canada		1,623		1,522		1,538
Total revenue	$	948,424	$	922,003	$	855,340

Summary of Segment Information

Segment information for the years ended December 31, 2019, 2018 and 2017 is presented below (in thousands). We do not manage our assets on a segment basis, therefore segment assets are not presented below.

	For the Year Ended December 31, 2019
	Financial Services			Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	616,567		$	296,228		$	35,629	$	—		$	948,424
Operating expenses		515,240			246,245			32,474		29,537			823,496
Gross margin		101,327			49,983			3,155		(29,537	)		124,928
Corporate general and administrative expenses		—			—			—		44,406			44,406
Operating income (loss)		101,327			49,983			3,155		(73,943	)		80,522
Other (expense) income:
Interest expense		—			(57	)		—		(5,708	)		(5,765	)
Gain on sale of operations, net		578			—			—		(161	)		417
Other (expense) income, net		(121	)		238			1		17,597			17,715
Total other (expense) income		457			181			1		11,728			12,367
Income (loss) from continuing operations before income tax expense	$	101,784		$	50,164		$	3,156	$	(62,215	)	$	92,889

	For the Year Ended December 31, 2018
	Financial Services			Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	600,926		$	288,437		$	32,640	$	—		$	922,003
Operating expenses		508,653			239,646			30,003		11,981			790,283
Gross margin		92,273			48,791			2,637		(11,981	)		131,720
Corporate general and administrative expenses		—			—			—		39,173			39,173
Operating income (loss)		92,273			48,791			2,637		(51,154	)		92,547
Other income (expense):
Interest expense		—			(102	)		—		(6,543	)		(6,645	)
Gain on sale of operations, net		—			—			—		1,025			1,025
Other income (expense), net		(263	)		493			3		(7,320	)		(7,087	)
Total other income (expense)		(263	)		391			3		(12,838	)		(12,707	)
Income (loss) from continuing operations before income tax expense	$	92,010		$	49,182		$	2,640	$	(63,992	)	$	79,840

	For the Year Ended December 31, 2017
	Financial Services		Benefits and Insurance Services			National Practices			Corporate and Other			Total
Revenue	$	540,315	$	283,909		$	31,116		$	—		$	855,340
Operating expenses		468,089		236,317			28,382			22,796			755,584
Gross margin		72,226		47,592			2,734			(22,796	)		99,756
Corporate general and administrative expenses		—		—			—			33,295			33,295
Operating income (loss)		72,226		47,592			2,734			(56,091	)		66,461
Other income (expense):
Interest expense		—		(36	)		—			(6,639	)		(6,675	)
Gain on sale of operations, net		—		—			—			45			45
Other income, net		158		442			(8	)		13,897			14,489
Total other income		158		406			(8	)		7,303			7,859
Income (loss) from continuing operations before income tax expense	$	72,384	$	47,998		$	2,726		$	(48,788	)	$	74,320

Financial Instruments (Interest Rate Swaps) - Additional Information (Detail) - Interest Rate Swap [Member] - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Schedule Of Available For Sale Securities [Line Items]
Fair value hedging instruments	$ 0	$ 0
Interest rate swap, description of interest received	interest that varies with the one-month LIBOR
Derivative, Type of Interest Rate Paid on Swap	fixed
October 2020 [Member]
Schedule Of Available For Sale Securities [Line Items]
Notional value	$ 25,000,000
Interest rate swap, fixed interest rate	1.30%
February 2021 [Member]
Schedule Of Available For Sale Securities [Line Items]
Notional value	$ 10,000,000
Interest rate swap, fixed interest rate	1.12%
May 2022 [Member]
Schedule Of Available For Sale Securities [Line Items]
Notional value	$ 20,000,000
Interest rate swap, fixed interest rate	1.77%
June 2023 [Member]
Schedule Of Available For Sale Securities [Line Items]
Notional value	$ 15,000,000
Interest rate swap, fixed interest rate	2.64%

Income Taxes - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Tax Contingency [Line Items]
Increase (Decrease) in valuation allowance due to state net operating loss and tax credit carryforwards	$ 1.0
State net operating loss carryforwards	39.4
State tax credit carryforwards	1.3
Unrecognized tax benefits that would impact effective tax rate	1.6
Reductions in the liability for unrecognized tax benefits due to expiration of statues of limitation	1.5
Liability for interest expense	0.7	$ 0.7
Liability for penalties	0.2	0.2
Maximum [Member]
Income Tax Contingency [Line Items]
Accrued interest expense	$ 0.1	$ 0.1
Earliest Tax Year [Member] \| State [Member]
Income Tax Contingency [Line Items]
Net operating loss carryforwards expiration period	2020
Net operating loss carryforwards expiration period	2020
Latest Tax Year [Member] \| State [Member]
Income Tax Contingency [Line Items]
Net operating loss carryforwards expiration period	2039
Net operating loss carryforwards expiration period	2029

Segment Disclosures - Schedule of Revenue from External Customers (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue	$ 203,138	$ 239,790	$ 235,498	$ 269,998	$ 199,023	$ 224,249	$ 232,641	$ 266,090	$ 948,424	$ 922,003	$ 855,340
United States [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue									946,801	920,481	853,802
Canada [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue									$ 1,623	$ 1,522	$ 1,538

Commitments and Contingencies

12 Months Ended

Dec. 31, 2019

Commitments And Contingencies Disclosure [Abstract]

Commitments and Contingencies

Note 11. Commitments and Contingencies

Acquisitions - The purchase price that we normally pay for businesses and client lists consists of two components: an up-front non-contingent portion, and a portion which is contingent upon the acquired businesses or client lists’ future performance. The fair value of the contingent purchase price consideration is recorded at the date of acquisition and re-measured each reporting period until the liability is settled. Shares of our common stock that are issued in connection with acquisitions may be contractually restricted from sale for periods up to one year. Acquisitions are further disclosed in Note 18, Acquisitions.

Indemnifications - We have various agreements in which we may be obligated to indemnify the other party with respect to certain matters. Generally, these indemnification clauses are included in contracts arising in the normal course of business under which the Company customarily agrees to hold the other party harmless against losses arising from a breach of representations, warranties, covenants or agreements, related to matters such as title to assets sold and certain tax matters. Payment by us under such indemnification clauses are generally conditioned upon the other party making a claim. Such claims are typically subject to challenge by us and to dispute resolution procedures specified in the particular contract. Further, our obligations under these agreements may be limited in terms of time and/or amount and, in some instances, we may have recourse against third parties for certain payments made by us. It is not possible to predict the maximum potential amount of future payments under these indemnification agreements due to the conditional nature of our obligations and the unique facts of each particular agreement. Historically, we have not made any payments under these agreements that have been material individually or in the aggregate. As of December 31, 2019, we were not aware of any obligations arising under indemnification agreements that would require material payments, and therefore have not recorded a liability.

Employment Agreements - We maintain severance and employment agreements with certain of our executive officers, whereby such officers may be entitled to payment in the event of termination of their employment. We also have arrangements with certain non-executive employees which may include severance and other employment provisions. We accrue for amounts payable under these contracts and arrangements as triggering events occur and obligations become known. During the years ended December 31, 2019, 2018 and 2017, payments under such contracts and arrangements were not material.

Letters of Credit and Guarantees - We provide letters of credit to landlords (lessors) of our leased premises in lieu of cash security deposits which totaled $1.3 million and $1.1 million at December 31, 2019 and 2018, respectively. In addition, we provide license bonds to various state agencies to meet certain licensing requirements. The amount of license bonds outstanding was $2.3 million and $2.9 million at December 31, 2019 and 2018, respectively.

Legal Proceedings - In 2010, CBIZ, Inc. and its subsidiary, CBIZ MHM, LLC (fka CBIZ Accounting, Tax & Advisory Services, LLC) (the “CBIZ Parties”), were named as defendants in lawsuits filed in the U.S. District Court for the District of Arizona and the Superior Court for Maricopa County, Arizona. The federal court case is captioned Robert Facciola, et al v. Greenberg Traurig LLP, et al, and the state court cases are captioned Victims Recovery, LLC v. Greenberg Traurig LLP, et al, Roger Ashkenazi, et al v. Greenberg Traurig LLP, et al, Mary Marsh, et al v. Greenberg Traurig LLP, et al; and ML Liquidating Trust v. Mayer Hoffman McCann, P.C. (“Mayer Hoffman”), et al. Prior to these suits CBIZ MHM, LLC was named as a defendant in Jeffrey C. Stone v. Greenberg Traurig LLP, et al.

These lawsuits arose out of the bankruptcy of Mortgages Ltd., a mortgage lender to developers in the Phoenix, Arizona area. Various other professional firms and individuals not related to the Company were also named defendants in these lawsuits. The lawsuits asserted claims for, among others things, violations of the Arizona Securities Act, common law fraud, and negligent misrepresentation, and sought to hold the CBIZ Parties vicariously liable for Mayer Hoffman’s conduct as Mortgage Ltd.’s auditor, as either a statutory control person under the Arizona Securities Act or a joint venturer under Arizona common law.

With the exception of claims being pursued by two plaintiffs from the Ashkenazi lawsuit (“Baldino Group”), all other related matters have been dismissed or settled without payment by the CBIZ Parties. The Baldino Group’s claims, which allege damages of approximately $16.0 million, are currently pending, though no trial date has been set.

On September 16, 2016, CBIZ, Inc. and its subsidiary CBIZ Benefits & Insurance Services, Inc. (“CBIZ Benefits”) were named as defendants in a lawsuit filed in the U.S. District Court for the Western District of Pennsylvania. The federal court case is brought by UPMC, d/b/a University of Pittsburgh Medical Center, and a health system it acquired, UPMC Altoona (formerly, Altoona Regional Health System). The lawsuit asserts professional negligence, breach of contract, and negligent misrepresentation claims against CBIZ, CBIZ Benefits and a former employee of CBIZ Benefits in connection with actuarial services provided by CBIZ Benefits to Altoona Regional Health System. The plaintiff now seeks compensatory damages of between $124.0 million and $266.0 million, plus punitive damages. The Court recently denied CBIZ Benefits’ motion for a summary judgment and trial is set for May 2020.

We cannot predict the outcome of the above matters or estimate the possible loss or range of possible loss, if any. Although the proceedings are subject to uncertainties inherent in the litigation process and the ultimate disposition of these proceedings is not presently determinable, we intend to vigorously defend these cases and we believe we have meritorious defenses to these claims. In addition to those items disclosed above, we are, from time to time, subject to claims and suits arising in the ordinary course of business.

Common Stock - Additional Information (Detail)	12 Months Ended
Common Stock - Additional Information (Detail)	Dec. 31, 2019 USD ($) shares	Dec. 31, 2018 USD ($) shares	Dec. 31, 2017 USD ($)
Schedule Of Common Stock [Line Items]
Senior leverage ratio	3.0
Share repurchase program, description	Under our credit facility, described in Note 9, Debt and Financing Arrangements, share repurchases are unlimited when total leverage is less than 3.0. When leverage is greater than 3.0, the annual share repurchase is limited to $35.0 million
Cost of shares repurchased to settle statutory employee withholding related to vesting of stock awards	$ 27,163,000	$ 17,484,000	$ 19,735,000
Share Repurchase Program [Member]
Schedule Of Common Stock [Line Items]
Stock repurchase program authorized to be repurchased \| shares	1,200,000	800,000
Payment for acquisition of treasury stock	$ 25,300,000	$ 15,600,000
Shares repurchased to settle statutory employee withholding related to vesting of stock awards \| shares	100,000	100,000
Cost of shares repurchased to settle statutory employee withholding related to vesting of stock awards	$ 1,900,000	$ 1,900,000
Maximum [Member]
Schedule Of Common Stock [Line Items]
Annual share repurchase limit	$ 35,000,000.0

Basis of Presentation and Significant Accounting Policies - Additional Information (Detail) $ in Thousands			3 Months Ended								12 Months Ended
	Nov. 01, 2019 Reporting_Unit	Jan. 02, 2019	Dec. 31, 2019 USD ($)	Sep. 30, 2019 USD ($)	Jun. 30, 2019 USD ($)	Mar. 31, 2019 USD ($)	Dec. 31, 2018 USD ($)	Sep. 30, 2018 USD ($)	Jun. 30, 2018 USD ($)	Mar. 31, 2018 USD ($)	Dec. 31, 2019 USD ($) Practice_Groups Reporting_Unit	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Jan. 01, 2019 USD ($)	Dec. 31, 2016 USD ($)
Summary Of Significant Accounting Policies [Line Items]
Number of practice groups \| Practice_Groups											3
Revenue			$ 203,138	$ 239,790	$ 235,498	$ 269,998	$ 199,023	$ 224,249	$ 232,641	$ 266,090	$ 948,424	$ 922,003	$ 855,340
Maximum maturity period of investments											3 months
Allowance for doubtful accounts			14,379				13,389				$ 14,379	13,389	13,827		$ 13,508
Software purchased or developed, estimated useful life											7 years
Goodwill			588,213				564,300				$ 588,213	564,300	528,424
Total assets			1,400,774				1,183,031				1,400,774	1,183,031
Total stockholders' equity			659,238				$ 593,663				$ 659,238	593,663	530,879		$ 480,021
Intangible assets amortization period											6 years 6 months
Number of reporting units \| Reporting_Unit	5										5
Net changes in the fair value of contingent consideration											$ (1,599)	(2,617)	1,494
Unsecured credit facility			$ 400,000								400,000
Operating lease, Percentage of office facilities		96.00%
Reclassification between AOCI and retained earnings													2,091
ASU 2018-02 [Member]
Summary Of Significant Accounting Policies [Line Items]
Reclassification between AOCI and retained earnings														$ 100
Other Expense [Member]
Summary Of Significant Accounting Policies [Line Items]
Net changes in the fair value of contingent consideration											$ (1,600)	(2,600)
Other Income [Member]
Summary Of Significant Accounting Policies [Line Items]
Net changes in the fair value of contingent consideration													1,500
Minimum [Member]
Summary Of Significant Accounting Policies [Line Items]
Shares vesting term											3 years
Intangible assets amortization period											2 years
Maximum [Member]
Summary Of Significant Accounting Policies [Line Items]
Shares vesting term											4 years
Intangible assets amortization period											15 years
Financial Service [Member]
Summary Of Significant Accounting Policies [Line Items]
Revenue											$ 157,600	$ 154,000	$ 156,400

Employee Share Plans - Schedule of Fair Value Option Award Weighted Average Assumptions Used (Detail)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions And Methodology [Abstract]
Expected volatility	22.04%	22.22%
Expected option life (years)	4 years 7 months 13 days	4 years 7 months 9 days
Risk-free interest rate	2.80%	1.85%
Expected dividend yield	0.00%	0.00%

Leases - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Lessee Lease Description [Line Items]
Operating lease, option to extend	Our leases have remaining lease terms ranging from 1 to 11 years. These leases generally contain renewal options for periods ranging from two to five years. Because the Company is not reasonably certain to exercise these renewal options, the options are not included in the lease term, and associated potential option payments are excluded from lease payments.
Lessee, Operating Lease, Existence of Option to Extend [true false]	true
Lease expense		$ 38.0	$ 38.4
Minimum [Member]
Lessee Lease Description [Line Items]
Operating lease, Remaining lease term	1 year
Operating lease, renewal term	2 years
Maximum [Member]
Lessee Lease Description [Line Items]
Operating lease, Remaining lease term	11 years
Operating lease, renewal term	5 years

Financial Instruments

12 Months Ended

Dec. 31, 2019

Investments All Other Investments [Abstract]

Financial Instruments

Note 6. Financial Instruments

The carrying amounts of our cash and cash equivalents, accounts receivable and accounts payable approximate fair value because of the short maturity of these instruments and are classified as Level 1 in the fair value hierarchy. The carrying value of bank debt approximates fair value, as the interest rate on the bank debt is variable and approximates current market rates. As a result, the fair value measurement of our bank debt is classified as Level 2 in the fair value hierarchy.

Concentrations of Credit Risk - Financial instruments that may subject us to concentration of credit risk consist primarily of cash and cash equivalents and accounts receivable. We place our cash and cash equivalents with highly-rated financial institutions, limiting the amount of credit exposure with any one financial institution. Our client base consists of large numbers of geographically diverse customers dispersed throughout the United States; thus, concentration of credit risk with respect to accounts receivable is not significant.

Bonds - We held corporate and municipal bonds with net par values totaling $58.9 million and $55.7 million at December 31, 2019 and 2018, respectively. All bonds are investment grade and are classified as available-for-sale. Our bonds have maturity dates or callable dates ranging from January 2020 through February 2024, and are included in “Funds held for clients — current” in the accompanying Consolidated Balance Sheets based on our intent and ability to sell these investments at any time under favorable conditions.

The following table summarizes our bond activity for the years ended December 31, 2019 and 2018 (in thousands):

	2019			2018
Fair value at January 1	$	56,556		$	51,101
Purchases		27,216			18,426
Sales		(1,686	)		(1,793	)
Maturities and calls		(22,272	)		(10,445	)
Decrease in bond premium		(460	)		(377	)
Fair market value adjustment		1,305			(356	)
Fair value at December 31	$	60,659		$	56,556

In addition to the available-for-sale securities discussed above, we also hold certified deposits and other depository assets in the amount of $2.5 million and $2.3 million at December 31, 2019 and December 31, 2018, respectively, related to the funds held for clients.

Interest Rate Swaps - We do not purchase or hold any derivative instruments for trading or speculative purposes. We utilize interest rate swaps to manage interest rate risk exposure associated with our floating-rate debt under the 2018 credit facility. Under these interest rate swap contracts, we receive cash flows from counterparties at variable rates based on LIBOR and pay the counterparties a fixed rate. To mitigate counterparty credit risk, we only enter into contracts with selected major financial institutions with investment grade ratings and continually assess their creditworthiness. There are no credit risk-related contingent features in our interest rate swaps nor do the swaps contain provisions under which we would be required to post collateral.

The designation of a derivative instrument as a hedge and its ability to meet the hedge accounting criteria determine how we reflect the change in fair value of the derivative instrument. A derivative qualifies for hedge accounting treatment if, at inception, it meets defined correlation and effectiveness criteria. These criteria require that the anticipated cash flows and/or changes in fair value of the hedging instrument substantially offset those of the position being hedged.

We had no fair value hedging instruments at December 31, 2019 or 2018. Our interest rate swaps are designated as cash flow hedges. Accordingly, the interest rate swaps are recorded as either an asset or liability in the accompanying Consolidated Balance Sheets at fair value. The mark-to-market gains or losses on the swaps are deferred and included as a component of accumulated other comprehensive loss (“AOCL”), net of tax, to the extent the hedge is determined to be effective, and reclassified to interest expense in the same period during which the hedged transaction affects earnings. The interest rate swaps are assessed for effectiveness and continued qualification for hedge accounting on a quarterly basis. For the years ended December 31, 2019 and 2018, the interest rate swaps were deemed to be highly effective.

The following table summarizes our outstanding interest rate swaps and their classification in the accompanying Consolidated Balance Sheets at December 31, 2019 and 2018 (in thousands). Refer to Note 7, Fair Value Measurements, to the accompanying consolidated financial statements for additional disclosures regarding fair value measurements.

	December 31, 2019
	Notional Amount		Fair Value			Balance Sheet Location
Interest rate swaps	$	45,000	$	(591	)	Other non-current liabilities
Interest rate swap	$	25,000	$	66		Other current assets

	December 31, 2018
	Notional Amount		Fair Value			Balance Sheet Location
Interest rate swaps	$	70,000	$	1,096		Other non-current assets

Under the terms of the interest rate swaps, we pay interest at a fixed rate of interest plus applicable margin as stated in the agreement, and receive interest that varies with the one-month LIBOR. The notional value, fixed rate of interest and expiration date of each interest rate swap as of December 31, 2019 is (i) $25 million – 1.300% - October 2020, (ii) $10 million – 1.120% - February 2021 and (iii) $20 million – 1.770% - May 2022 and (iv) $15 million – 2.640% - June 2023.

During the next twelve months, the amount of the December 31, 2019 AOCL balance that will be reclassified to earnings is expected to be immaterial. The following table summarizes the effects of the interest rate swap on our accompanying Consolidated Statements of Comprehensive Income for the years ended December 31, 2019 and 2018 (in thousands):

	(Loss) recognized in AOCL, net of tax						Gain reclassified from AOCL into expense
	Twelve Months Ended December 31,						Twelve Months Ended December 31,				Location
	2019			2018			2019		2018
Interest rate swaps	$	(1,222	)	$	(17	)	$	399	$	357	Interest expense

Employee Share Plans - Schedule of Restricted Stock Award Activity (Detail) - Restricted Stock Awards [Member] shares in Thousands	12 Months Ended
	Dec. 31, 2019 $ / shares shares
Schedule Of Summary Of Restricted Stock Unit Activity [Line Items]
Outstanding Beginning balance, Number of Shares \| shares	632
Granted, Number of Shares \| shares	227
Vested, Number of Shares \| shares	(282)
Outstanding Ending balance, Number of Shares \| shares	577
Outstanding Beginning balance, Weighted Average Grant-Date Fair Value \| $ / shares	$ 15.35
Granted, Weighted Average Grant-Date Fair Value \| $ / shares	19.78
Vested, Weighted Average Grant-Date Fair Value \| $ / shares	13.76
Outstanding Ending balance, Weighted Average Grant-Date Fair Value \| $ / shares	$ 17.87

Commitments and Contingencies (Legal Proceedings) - Additional Information (Detail) $ in Millions		12 Months Ended
	Sep. 16, 2016 USD ($)	Dec. 31, 2019 USD ($) Plaintiff
Baldino Group [Member]
Commitments And Contingencies [Line Items]
Number of Plaintiffs \| Plaintiff		2
Damages sought amount		$ 16.0
Altoona Regional Health System [Member] \| Minimum [Member]
Commitments And Contingencies [Line Items]
Damages sought amount	$ 124.0
Altoona Regional Health System [Member] \| Maximum [Member]
Commitments And Contingencies [Line Items]
Damages sought amount	$ 266.0

Employee Share Plans

12 Months Ended

Dec. 31, 2019

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Employee Share Plans

Note 14. Employee Share Plans

Employee Stock Purchase Plan - The 2007 Employee Stock Purchase Plan (“ESPP”), which has a termination date of June 30, 2022, allows qualified employees to purchase shares of common stock through payroll deductions up to a limit of $25,000 of stock per calendar year. The price an employee pays for shares is 85% of the fair market value of our common stock on the last day of the purchase period. Purchase periods begin on the sixteenth day of the month and end on the fifteenth day of the subsequent month. Other than a one-year holding period from the date of purchase, there are no vesting or other restrictions on the stock purchased by employees under the ESPP. The total number of shares of common stock that can be purchased under the ESPP shall not exceed two million shares.

Stock Awards – Effective May 9, 2019, the CBIZ shareholders approved CBIZ, Inc. 2019 Stock Omnibus Incentive Plan (“2019 Plan”), which amended and restated the CBIZ, Inc. 2014 Stock Incentive Plan (“2014 Plan”), of which we have granted various stock-based awards through the year ended December 31,2019. The terms and vesting schedules for the share-based awards vary by type and date of grant. At December 31, 2019, approximately 2.2 million shares were available for future grant under the 2014 Plan. Effective January 1, 2020, the 2019 Plan will replace and, for future grants, supersede the 2014 Plan. The operating terms of the 2019 Plan are substantially similar to those of the 2014 Plan. Under the 2019 Plan, which expires in 2029, a maximum of 3.1 million stock options, restricted stock or other stock based

compensation awards may be granted. Shares subject to award under the 2019 Plan may be either authorized but unissued shares of our common stock or treasury shares.

During the years ended December 31, 2019, 2018 and 2017, we recognized compensation expense (before income tax expense) for these awards as follows (in thousands):

	2019		2018		2017
Stock options	$	1,848	$	2,609	$	2,105
Restricted stock awards		4,375		4,257		3,600
Performance share units		1,031		—		—
Total share-based compensation expense	$	7,254	$	6,866	$	5,705

Stock Options - Stock options granted during the years ended December 31, 2018 and 2017 were generally subject to a 25% incremental vesting schedule over a four-year period commencing from the date of grant. Stock options expire six years from the date of grant and are awarded with an exercise price equal to the market value of our common stock on the date of grant. At the discretion of the Compensation Committee of the Board of Directors, options awarded under the 2014 Plan may vest in a time period shorter than four years. Under the 2014 Plan, stock options awarded to non-employee directors have generally been granted with immediate vesting. Stock options may be granted alone or in addition to other awards and may be of two types: incentive stock options and nonqualified stock options. Stock option activity during the year ended December 31, 2019 was as follows (number of options in thousands):

	Number of Options			Weighted Average Exercise Price Per Share		Weighted Average Remaining Contractual Term	Aggregate Intrinsic Value (in millions)
Outstanding at December 31, 2018		3,622		$	11.97
Granted		—		$	—
Exercised		(1,210	)	$	8.77
Expired or canceled		—		$	—
Outstanding at December 31, 2019		2,412		$	13.58	2.75 years	$	32.3
Vested and exercisable at December 31, 2019		1,456		$	11.54	2.13 years	$	22.4

•

The weighted-average grant-date fair value of stock options granted during the years ended December 31, 2018 and 2017 was $3.0 million and $2.3 million, respectively.

•

The aggregate intrinsic value of stock options exercised during each of the years ended December 31, 2019, 2018 and 2017 was $18.8 million, $10.9 million and $9.4 million, respectively. The intrinsic value is calculated as the difference between our stock price on the exercise date and the exercise price of each option exercised.

•

At December 31, 2019, we had unrecognized compensation cost for non-vested stock options of $3.8 million to be recognized over a weighted average period of approximately 1.03 years.

We utilized the Black-Scholes-Merton option-pricing model to determine the fair value of stock options on the date of grant. The fair value of stock options granted during the years ended December 31, 2018, and 2017 were $4.73 and $3.49, respectively. We didn’t grant any stock options during the year ended December 31, 2019. The following weighted average assumptions were utilized:

	2018			2017
Expected volatility (1)		22.04	%		22.22	%
Expected option life (years) (2)		4.62			4.61
Risk-free interest rate (3)		2.80	%		1.85	%
Expected dividend yield (4)		0	%		0	%

(1)	The expected volatility assumption was determined based upon the historical volatility of our stock price, using daily price intervals.

(2)	The expected option life was determined based upon our historical data using a midpoint scenario, which assumes all options are exercised halfway between the expiration date and the weighted average time it takes the option to vest.

(3)	The risk-free interest rate assumption was upon zero-coupon U.S. Treasury bonds with a term approximating the expected life of the respective options.

(4)	The expected dividend yield assumption was determined in view of our historical and estimated dividend payouts. We do not expect to change our dividend payout policy in the foreseeable future.

Restricted Stock Awards - Under the 2014 Plan, certain employees and non-employee directors were granted restricted stock awards. Restricted stock awards are independent of option grants and vest at no cost to the recipients. The awards are subject to forfeiture if employment terminates prior to the release of restrictions, generally one to four years from the date of grant. Recipients of restricted stock awards are entitled to the same dividend and voting rights as holders of other CBIZ common stock, subject to certain restrictions during the vesting period, and the awards are considered to be issued and outstanding from the date of grant. Shares granted under the 2014 Plan cannot be sold, pledged, transferred or assigned during the vesting period.

Restricted stock award activity during the year ended December 31, 2019 was as follows:

	Number of Shares (in thousands)			Weighted Average Grant-Date Fair Value (1)
Non-vested at December 31, 2018		632		$	15.35
Granted		227		$	19.78
Vested		(282	)	$	13.76
Forfeited		—		$	—
Non-vested at December 31, 2019		577		$	17.87

(1)	Represents weighted average market value of the shares as the awards are granted at no cost to the recipients.

•

At December 31, 2019, we had unrecognized compensation cost for restricted stock awards of $10.3 million to be recognized over a weighted average period of approximately 1.02 years.

•

The total fair value of shares vested during the years ended December 31, 2019, 2018 and 2017 was approximately $3.9 million, $4.1 million and $3.4 million, respectively.

•

The market value of shares awarded during the years ended December 31, 2019, 2018 and 2017 was $4.5 million, $5.1 million and $4.4 million, respectively. This market value was recorded as unearned compensation and is recognized as expense ratably over the periods which the restrictions lapse.

•

Awards outstanding at December 31, 2019 will be released from restrictions at dates ranging from February 2020 through May 2022.

Performance Share Units (“PSUs”) – PSUs are earned based on our financial performance over a contractual term of three years and the associated expense is recognized over that period based on the fair value of the award. A three-year cliff vesting schedule of the PSUs is dependent upon the Company’s performance relative to pre-established goals based on earnings per share target (weighted 70%) and total growth in revenue (weighted 30%). The fair value of PSUs is calculated using the market value of our common stock on the date of grant. For performance achieved above specified levels, the recipient may earn additional shares of stock, not to exceed 200% of the number of PSUs initially granted.

The following table presents our PSU award activity during the twelve months ended December 31, 2019 (in thousands, except per share data):

	Number of PSUs (in thousands)		Grant-Date Fair Value Per Unit
Outstanding at beginning of year		—	$	—
Granted		173	$	19.82
Vested		—	$	—
Adjustments for performance results		27	$	19.82
Expired or cancelled		—	$	—
Outstanding at December 31, 2019		200	$	19.82

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share for Continuing Operations (Parenthetical) (Detail) - shares shares in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Stock Compensation Plan [Member]
Dilutive Securities Included And Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Share based awards excluded from the calculation of diluted earnings per share	0.5	0.4	0.5

Fair Value Measurements

12 Months Ended

Dec. 31, 2019

Fair Value Disclosures [Abstract]

Fair Value Measurements

Note 7. Fair Value Measurements

FASB ASC Topic 820, Fair Value Measurements and Disclosures, establishes a fair value hierarchy that requires us to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. Fair value is defined as the price that would be received on the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). The inputs used to measure fair value are classified into the following hierarchy:

•

Level 1 — Unadjusted quoted prices in active markets for identical assets or liabilities

•

Level 2 — Unadjusted quoted prices in active markets for similar assets or liabilities, or unadjusted quoted prices for identical or similar assets or liabilities in markets that are not active, or inputs other than quoted prices that are observable for the asset or liability

•

Level 3 — Unobservable inputs for the asset or liability

We endeavor to utilize the best available information in measuring fair value. Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. As circumstances change, we will reassess the level in which the inputs are included in the fair value hierarchy.

For the years ended December 31, 2019 and 2018, there were no transfers between the valuation hierarchy Levels 1, 2 and 3. The following table summarizes our assets and liabilities at December 31, 2019 and 2018 that are measured at fair value on a recurring basis subsequent to initial recognition and indicates the fair value hierarchy of the valuation techniques utilized by us to determine such fair value (in thousands):

	Level		December 31, 2019			December 31, 2018
Deferred compensation plan assets		1	$	106,851		$	84,435
Corporate and municipal bonds		1		60,659			56,556
Deferred compensation plan liabilities		1		(106,851	)		(84,435	)
Interest rate swaps, net		2		(525	)		1,096
Contingent purchase price liabilities		3		(32,089	)		(39,708	)

Contingent Purchase Price Liabilities - During the years ended December 31, 2019 and December 31, 2018, we recorded expense of $1.6 million and $2.6 million, respectively, due to accretion, adjusting for expected results of acquired businesses and the revaluation of stock related to contingent payments. These increases are included in “Other Income, net” in the accompanying Consolidated Statements of Comprehensive Income. Refer to Note 18, Acquisitions, for further discussion of our acquisitions and contingent purchase price liabilities.

The following table summarizes the change in fair value of our contingent purchase price liabilities identified as Level 3 for the years ended December 31, 2019 and 2018 (pre-tax basis, in thousands):

	Contingent Purchase Price Liabilities
Beginning balance — January 1, 2018	$	(37,574	)
Additions from business acquisitions		(13,382	)
Settlement of contingent purchase price payable		13,865
Change in fair value of contingency		(1,673	)
Change in net present value of contingency		(944	)
Balance — December 31, 2018	$	(39,708	)
Additions from business acquisitions		(10,150	)
Settlement of contingent purchase price payable		19,368
Change in fair value of contingency		(865	)
Change in net present value of contingency		(734	)
Balance — December 31, 2019	$	(32,089	)

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Debt and Financing Arrangements - Summary of Recognized Interest Expense (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Total interest expense	$ 1,256	$ 1,521	$ 1,587	$ 1,401	$ 1,434	$ 1,614	$ 1,817	$ 1,780	$ 5,765	$ 6,645	$ 6,675
2018 Credit Facility [Member]
Debt Instrument [Line Items]
Total interest expense									5,672	6,509	6,638
Other Line of Credit [Member]
Debt Instrument [Line Items]
Total interest expense									22	1
Other [Member]
Debt Instrument [Line Items]
Total interest expense									$ 71	$ 135	$ 37

Accounts Receivable, Net - Schedule of Changes in the Allowance for Doubtful Accounts on Accounts Receivable (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Receivables [Abstract]
Balance at beginning of period	$ (13,389)	$ (13,827)	$ (13,508)
Provision for losses	(2,430)	(3,776)	(5,529)
Charge-offs, net of recoveries	1,440	4,214	5,210
Balance at end of period	$ (14,379)	$ (13,389)	$ (13,827)

Debt and Financing Arrangements (Tables)

12 Months Ended

Dec. 31, 2019

Debt Disclosure [Abstract]

Summary of Unsecured Credit Facility

. Effective interest rates, including the impact of interest rate swaps associated with the 2018 credit facility, were as follows:

	2019	2018
Weighted average rates	3.09%	3.08%
Range of effective rates	2.12% - 5.50%	2.12% - 5.50%

Summary of Recognized Interest Expense

Interest expense, including amortization of deferred financing costs, commitment fees, line of credit fees, and other applicable bank charges, was as follows (in thousands):

	2019		2018		2017
2018 credit facility	$	5,672	$	6,509	$	6,638
Other line of credit		22		1		—
Other		71		135		37
	$	5,765	$	6,645	$	6,675

Segment Disclosures - Additional Information (Detail)	12 Months Ended
Segment Disclosures - Additional Information (Detail)	Dec. 31, 2019 Practice_Groups
Segment Reporting [Abstract]
Number of business units of the company	3

Property and Equipment, Net (Tables)

12 Months Ended

Dec. 31, 2019

Property Plant And Equipment [Abstract]

Summary of Property and Equipment, Net

Property and equipment, net at December 31, 2019 and 2018 consisted of the following (in thousands):

	2019			2018
Buildings and leasehold improvements	$	33,284		$	28,456
Furniture and fixtures		27,560			27,690
Capitalized software		37,203			37,281
Equipment		21,088			17,875
Total property and equipment		119,135			111,302
Accumulated depreciation		(79,723	)		(77,097	)
Property and equipment, net	$	39,412		$	34,205

Segment Disclosures - Summary of Segment Information (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Segment Reporting Information [Line Items]
Revenue	$ 203,138	$ 239,790	$ 235,498	$ 269,998	$ 199,023	$ 224,249	$ 232,641	$ 266,090	$ 948,424	$ 922,003	$ 855,340
Operating expenses	200,706	209,146	198,148	215,496	181,824	198,607	205,102	204,750	823,496	790,283	755,584
Gross margin	2,432	30,644	37,350	54,502	17,199	25,642	27,539	61,340	124,928	131,720	99,756
Corporate general and administrative expenses	10,490	11,670	10,566	11,680	8,873	10,279	9,993	10,028	44,406	39,173	33,295
Operating income	(8,058)	18,974	26,784	42,822	8,326	15,363	17,546	51,312	80,522	92,547	66,461
Other (expense) income:
Interest expense	(1,256)	(1,521)	(1,587)	(1,401)	(1,434)	(1,614)	(1,817)	(1,780)	(5,765)	(6,645)	(6,675)
Gain on sale of operations, net	15	(145)	50	497	362			663	417	1,025	45
Other (expense) income, net	4,999	6,767	(3,311)	9,260	(9,631)	3,143	630	(1,229)	17,715	(7,087)	14,489
Total other income (expense), net	3,758	5,101	(4,848)	8,356	(10,703)	1,529	(1,187)	(2,346)	12,367	(12,707)	7,859
Income from continuing operations before income tax expense	$ (4,300)	$ 24,075	$ 21,936	$ 51,178	$ (2,377)	$ 16,892	$ 16,359	$ 48,966	92,889	79,840	74,320
Financial Services [Member]
Segment Reporting Information [Line Items]
Revenue									616,567	600,926
Benefits and Insurance Services [Member]
Segment Reporting Information [Line Items]
Revenue									296,228	288,437
National Practices [Member]
Segment Reporting Information [Line Items]
Revenue									35,629	32,640
Operating Segments [Member] \| Financial Services [Member]
Segment Reporting Information [Line Items]
Revenue									616,567	600,926	540,315
Operating expenses									515,240	508,653	468,089
Gross margin									101,327	92,273	72,226
Operating income									101,327	92,273	72,226
Other (expense) income:
Gain on sale of operations, net									578
Other (expense) income, net									(121)	(263)	158
Total other income (expense), net									457	(263)	158
Income from continuing operations before income tax expense									101,784	92,010	72,384
Operating Segments [Member] \| Benefits and Insurance Services [Member]
Segment Reporting Information [Line Items]
Revenue									296,228	288,437	283,909
Operating expenses									246,245	239,646	236,317
Gross margin									49,983	48,791	47,592
Operating income									49,983	48,791	47,592
Other (expense) income:
Interest expense									(57)	(102)	(36)
Other (expense) income, net									238	493	442
Total other income (expense), net									181	391	406
Income from continuing operations before income tax expense									50,164	49,182	47,998
Operating Segments [Member] \| National Practices [Member]
Segment Reporting Information [Line Items]
Revenue									35,629	32,640	31,116
Operating expenses									32,474	30,003	28,382
Gross margin									3,155	2,637	2,734
Operating income									3,155	2,637	2,734
Other (expense) income:
Other (expense) income, net									1	3	(8)
Total other income (expense), net									1	3	(8)
Income from continuing operations before income tax expense									3,156	2,640	2,726
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Operating expenses									29,537	11,981	22,796
Gross margin									(29,537)	(11,981)	(22,796)
Corporate general and administrative expenses									44,406	39,173	33,295
Operating income									(73,943)	(51,154)	(56,091)
Other (expense) income:
Interest expense									(5,708)	(6,543)	(6,639)
Gain on sale of operations, net									(161)	1,025	45
Other (expense) income, net									17,597	(7,320)	13,897
Total other income (expense), net									11,728	(12,838)	7,303
Income from continuing operations before income tax expense									$ (62,215)	$ (63,992)	$ (48,788)

Employee Share Plans - Additional Information (Detail) - USD ($)		12 Months Ended
	May 09, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Holding period of stock		1 year
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Method Used		Black-Scholes-Merton option-pricing model
Fair value of stock options granted			$ 4.73	$ 3.49
Restricted Stock Awards [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Compensation cost for non-vested stock options weighted average period		1 year 7 days
Unrecognized compensation cost for restricted stock awards		$ 10,300,000
Total fair value of shares vested during period		3,900,000	$ 4,100,000	$ 3,400,000
Market value of shares awarded during period		$ 4,500,000	$ 5,100,000	$ 4,400,000
Performance Shares [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Options awarded under the plans vesting period		3 years
Share-based compensation arrangement by share-based payment award, remaining contractual terms		3 years
Achievement of an earnings per share target		70.00%
Achievement of total growth in revenue		30.00%
2019 Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share available for future grant	3,100,000
Stock awards expiry	2029
2014 Stock Incentive Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share available for future grant		2,200,000
Employee Stock Purchase Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Termination date of the Employee Stock Purchase Plan		Jun. 30, 2022
Price an employee pays for shares as percentage of fair market value		85.00%
Stock Option [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Percentage of incremental vesting schedule			25.00%	25.00%
Incremental vesting schedule period			4 years
Stock options expiry date		6 years
Options awarded under the plans vesting period		4 years
Weighted-average grant-date fair value of stock options granted			$ 3,000,000.0	$ 2,300,000
Aggregate intrinsic value of stock options exercised		$ 18,800,000	$ 10,900,000	$ 9,400,000
Unrecognized compensation cost for non-vested stock option		$ 3,800,000
Compensation cost for non-vested stock options weighted average period		1 year 10 days
Maximum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares purchased under ESPP		2,000,000
Options awarded under the plans vesting period		4 years
Maximum [Member] \| Restricted Stock Awards [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Options awarded under the plans vesting period		4 years
Restricted stock outstanding release from restriction period range		2022-05
Maximum [Member] \| Performance Shares [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Percentage of initial grant		200.00%
Maximum [Member] \| Employee Stock Purchase Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
ESPP allows qualified employees to purchase shares of common stock		$ 25,000
Minimum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Options awarded under the plans vesting period		3 years
Minimum [Member] \| Restricted Stock Awards [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Options awarded under the plans vesting period		1 year
Restricted stock outstanding release from restriction period range		2020-02

Quarterly Financial Data (Unaudited) - Summary of Unaudited Quarterly Results of Operations (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Revenue	$ 203,138	$ 239,790	$ 235,498	$ 269,998	$ 199,023	$ 224,249	$ 232,641	$ 266,090	$ 948,424	$ 922,003	$ 855,340
Operating expenses	200,706	209,146	198,148	215,496	181,824	198,607	205,102	204,750	823,496	790,283	755,584
Gross margin	2,432	30,644	37,350	54,502	17,199	25,642	27,539	61,340	124,928	131,720	99,756
Corporate general and administrative expenses	10,490	11,670	10,566	11,680	8,873	10,279	9,993	10,028	44,406	39,173	33,295
Operating income	(8,058)	18,974	26,784	42,822	8,326	15,363	17,546	51,312	80,522	92,547	66,461
Other (expense) income:
Interest expense	(1,256)	(1,521)	(1,587)	(1,401)	(1,434)	(1,614)	(1,817)	(1,780)	(5,765)	(6,645)	(6,675)
Gain on sale of operations, net	15	(145)	50	497	362			663	417	1,025	45
Other (expense) income, net	4,999	6,767	(3,311)	9,260	(9,631)	3,143	630	(1,229)	17,715	(7,087)	14,489
Total other income (expense), net	3,758	5,101	(4,848)	8,356	(10,703)	1,529	(1,187)	(2,346)	12,367	(12,707)	7,859
Income from continuing operations before income tax expense	(4,300)	24,075	21,936	51,178	(2,377)	16,892	16,359	48,966	92,889	79,840	74,320
Income tax expense (benefit)	(3,164)	6,069	5,322	13,613	(1,424)	3,297	3,238	13,156	21,840	18,267	23,288
Income from continuing operations	(1,136)	18,006	16,614	37,565	(953)	13,595	13,121	35,810	71,049	61,573	51,032
Gain (loss) from operations of discontinued operations, net of tax	(17)	(200)	(22)	(96)	(20)	(9)	(15)	41	(335)	(3)	(655)
Net income	$ (1,153)	$ 17,806	$ 16,592	$ 37,469	$ (973)	$ 13,586	$ 13,106	$ 35,851	$ 70,714	$ 61,570	$ 50,377
Basic:
Continuing operations	$ (0.02)	$ 0.33	$ 0.31	$ 0.69	$ (0.02)	$ 0.25	$ 0.24	$ 0.66	$ 1.31	$ 1.13	$ 0.95
Discontinued operations									(0.01)		(0.01)
Net income	(0.02)	0.33	0.31	0.69	(0.02)	0.25	0.24	0.66	1.30	1.13	0.94
Diluted:
Continuing operations	(0.02)	0.32	0.30	0.67	(0.02)	0.24	0.23	0.64	1.27	1.09	0.92
Discontinued operations									(0.01)		(0.01)
Net income	$ (0.02)	$ 0.32	$ 0.30	$ 0.67	$ (0.02)	$ 0.24	$ 0.23	$ 0.64	$ 1.26	$ 1.09	$ 0.91
Basic weighted average common shares	54,547	54,268	54,090	54,287	54,775	54,794	54,594	54,071	54,299	54,561	53,862
Diluted weighted average common shares	54,547	55,816	55,495	55,915	54,775	56,740	56,437	55,924	55,895	56,487	55,689

Acquisitions - Schedule of Estimated Fair Values of Assets Acquired and Liabilities Assumed (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Business Acquisition [Line Items]
Cash	$ 800	$ 300
Acquired client funds	6,900
Goodwill	588,213	564,300	$ 528,424
Business Acquisitions in 2019 and 2018 [Member]
Business Acquisition [Line Items]
Cash	826	306
Accounts receivable, net	1,843	1,958
Acquired client funds	6,878
Operating lease right-of-use asset, net	2,789
Other assets	99	12
Identifiable intangible assets	7,725	5,539
Operating lease liability - current	(1,013)
Other current liability	(2,245)	(1,753)
Operating lease liability - noncurrent	(1,776)
Client fund obligations	(6,878)
Total identifiable net assets	8,248	6,062
Goodwill	24,369	36,054
Aggregate purchase price	$ 32,617	$ 42,116

Employee Share Plans (Tables)

12 Months Ended

Dec. 31, 2019

Schedule of Share-Based Compensation Awards (Before Income Tax Expense)

During the years ended December 31, 2019, 2018 and 2017, we recognized compensation expense (before income tax expense) for these awards as follows (in thousands):

	2019		2018		2017
Stock options	$	1,848	$	2,609	$	2,105
Restricted stock awards		4,375		4,257		3,600
Performance share units		1,031		—		—
Total share-based compensation expense	$	7,254	$	6,866	$	5,705

Stock Award Activity

Stock option activity during the year ended December 31, 2019 was as follows (number of options in thousands):

	Number of Options			Weighted Average Exercise Price Per Share		Weighted Average Remaining Contractual Term	Aggregate Intrinsic Value (in millions)
Outstanding at December 31, 2018		3,622		$	11.97
Granted		—		$	—
Exercised		(1,210	)	$	8.77
Expired or canceled		—		$	—
Outstanding at December 31, 2019		2,412		$	13.58	2.75 years	$	32.3
Vested and exercisable at December 31, 2019		1,456		$	11.54	2.13 years	$	22.4

Schedule of Fair Value Option Award Weighted Average Assumptions Used

	2018			2017
Expected volatility (1)		22.04	%		22.22	%
Expected option life (years) (2)		4.62			4.61
Risk-free interest rate (3)		2.80	%		1.85	%
Expected dividend yield (4)		0	%		0	%

(1)	The expected volatility assumption was determined based upon the historical volatility of our stock price, using daily price intervals.

(2)	The expected option life was determined based upon our historical data using a midpoint scenario, which assumes all options are exercised halfway between the expiration date and the weighted average time it takes the option to vest.

(3)	The risk-free interest rate assumption was upon zero-coupon U.S. Treasury bonds with a term approximating the expected life of the respective options.

(4)	The expected dividend yield assumption was determined in view of our historical and estimated dividend payouts. We do not expect to change our dividend payout policy in the foreseeable future.

Schedule of Restricted Stock Award Activity

Restricted stock award activity during the year ended December 31, 2019 was as follows:

	Number of Shares (in thousands)			Weighted Average Grant-Date Fair Value (1)
Non-vested at December 31, 2018		632		$	15.35
Granted		227		$	19.78
Vested		(282	)	$	13.76
Forfeited		—		$	—
Non-vested at December 31, 2019		577		$	17.87

(1)	Represents weighted average market value of the shares as the awards are granted at no cost to the recipients.

Performance Shares [Member]

Stock Award Activity

The following table presents our PSU award activity during the twelve months ended December 31, 2019 (in thousands, except per share data):

	Number of PSUs (in thousands)		Grant-Date Fair Value Per Unit
Outstanding at beginning of year		—	$	—
Granted		173	$	19.82
Vested		—	$	—
Adjustments for performance results		27	$	19.82
Expired or cancelled		—	$	—
Outstanding at December 31, 2019		200	$	19.82

Document and Entity Information - USD ($) $ in Billions	12 Months Ended
Document and Entity Information - USD ($) $ in Billions	Dec. 31, 2019	Feb. 21, 2020	Jun. 28, 2019
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Trading Symbol	CBZ
Entity Registrant Name	CBIZ, INC.
Entity Central Index Key	0000944148
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		55,305,500
Entity Public Float			$ 1.0
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Interactive Data Current	Yes
Entity Shell Company	false
Title of 12(b) Security	Class A Common Stock, $0.01 Par Value
Security Exchange Name	NYSE
Entity File Number	1-32961
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	22-2769024
Entity Address, Address Line One	6050 Oak Tree Boulevard
Entity Address, Address Line Two	South
Entity Address, Address Line Three	Suite 500
Entity Address, City or Town	Cleveland
Entity Address, State or Province	OH
Entity Address, Postal Zip Code	44131
City Area Code	216
Local Phone Number	447-9000
Document Transition Report	false
Document Annual Report	true
Documents Incorporated by Reference	DOCUMENTS INCORPORATED BY REFERENCE The registrant incorporates by reference in Part III hereof portions of its definitive Proxy Statement for its 2020 Annual Meeting of Stockholders.

Basis of Presentation and Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2019

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Summary of Estimated Useful Lives Property and Equipment

Depreciation and amortization are provided on a straight-line basis over the following estimated useful lives:

Buildings		25 to 40 years
Furniture and fixtures		5 to 10 years
Capitalized software		2 to 7 years
Equipment		3 to 7 years

Summary of Impact of Adopting New Lease Standards on Consolidated Balance Sheet

The following table presents the impact of adopting the New Lease Standard on our consolidated balance sheet.

	Balance at				Balance at
	December 31, 2018		New Lease Standard		January 1, 2019
Operating lease right-of-use asset, net	$	—	$	144,675	$	144,675
Total assets		1,183,031		144,675		1,327,706
Operating lease liability - current		—		28,109		28,109
Total current liabilities		321,314		28,109		349,423
Operating lease liability - non-current		—		116,566		116,566
Total non-current liabilities		268,054		116,566		384,620
Total liabilities and stockholders' equity		1,183,031		144,675		1,327,706

Common Stock

12 Months Ended

Dec. 31, 2019

Equity [Abstract]

Common Stock

Note 13. Common Stock

Share Repurchase Program - Our Board of Directors approved various share repurchase programs that were effective during the years ended December 31, 2019, 2018 and 2017. Under these programs, shares may be purchased in the open market or in privately negotiated transactions according to SEC rules.

The Share Repurchase Program does not obligate us to acquire any specific number of shares and may be suspended at any time. Repurchased shares are held in treasury and may be reserved for future use in connection with acquisitions, employee share plans and other general purposes. Under our credit facility, described in Note 9, Debt and Financing Arrangements, share repurchases are unlimited when total leverage is less than 3.0. When leverage is greater than 3.0, the annual share repurchase is limited to $35.0 million.

Under the Share Repurchase Program, we repurchased 1.2 million and 0.8 million shares on the open market at a cost (including fees and commissions) of $25.3 million and $15.6 million during the years ended December 31, 2019 and 2018, respectively. Shares repurchased to settle statutory employee withholding related to vesting of stock awards were 0.1 million shares at a cost of $1.9 million during the year ended December 31, 2019 and 0.1 million shares at a cost of $1.9 million during the year ended December 31, 2018.

Accumulated Other Comprehensive Loss - Components of Accumulated Other Comprehensive Loss (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Net unrealized gain (loss) on available-for-sale securities, net of income tax expense (benefit) of $220 and $(183), respectively	$ 393	$ (495)
Net unrealized gain (loss) on interest rate swap, net of income tax expense (benefit) of $(320) and $213, respectively	(375)	694
Foreign currency translation	(698)	(681)
Accumulated other comprehensive loss	$ (680)	$ (482)

- Definition

Accumulated adjustment, net of tax, that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency from the functional currency of the reporting entity, net of reclassification of realized foreign currency translation gains or losses.

+ References + Details

Discontinued Operations and Divestitures - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2019 USD ($) Business	Dec. 31, 2018 USD ($) Business	Dec. 31, 2015 Business
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of businesses sold	0	0
Financial Services [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of businesses sold			2
Gain from the sale of its individual wealth management business \| $	$ 0.4
Benefits and Insurance Services [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of businesses sold		2
Gain from the sale of its individual wealth management business \| $		$ 1.0

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2019	Dec. 31, 2018
Statement Of Financial Position [Abstract]
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	133,056,000	131,404,000
Common stock, shares outstanding	55,419,000	55,072,000
Treasury stock, shares	77,637,000	76,332,000

Consolidated Statements of Cash Flows $ in Thousands	12 Months Ended
Consolidated Statements of Cash Flows $ in Thousands	Dec. 31, 2019 USD ($)	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)
Cash flows from operating activities:
Net income	$ 70,714	$ 61,570	$ 50,377
Adjustments to reconcile net income to net cash provided by operating activities:
Gain on sale of operations, net of tax	(417)	(1,025)	(45)
Depreciation and amortization expense	22,345	23,675	23,061
Bad debt expense, net of recoveries	2,415	3,665	5,137
Adjustment to contingent earnout liability, net	1,599	2,617	(1,494)
Deferred income taxes	9,695	5,775	3,674
Employee stock awards	7,254	6,866	5,705
Excess tax benefits from share based payment arrangements	(4,773)	(3,260)	(3,837)
Other, net	1,077	400	1,178
Changes in assets and liabilities, net of acquisitions and divestitures:
Accounts receivable, net	(15,529)	(10,668)	(13,849)
Other assets	907	(3,344)	3,180
Accounts payable	9,829	974	3,738
Income taxes payable	(687)	426	(2,071)
Accrued personnel costs	(4,093)	17,901	(599)
Other liabilities	(1,813)	(140)	3,508
Net cash provided by continuing operations	98,523	105,432	77,663
Operating cash flows (used in) provided by discontinued operations	(338)	(184)	(627)
Net cash provided by operating activities	98,185	105,248	77,036
Cash flows from investing activities:
Business acquisitions and purchases of client lists, net of cash acquired	(11,744)	(29,080)	(28,093)
Purchases of client fund investments	(27,216)	(18,426)	(15,546)
Proceeds from the sales and maturities of client fund investments	23,958	12,238	8,785
Additions to property and equipment	(13,873)	(14,624)	(11,892)
Other, net	1,190	2,316	(1,935)
Net cash used in investing activities	(27,685)	(47,576)	(48,681)
Cash flows from financing activities:
Proceeds from bank debt	648,648	690,173	533,900
Payment of bank debt	(678,648)	(733,173)	(546,800)
Payment for acquisition of treasury stock	(27,163)	(17,484)	(19,735)
(Decrease) increase in client funds obligations	10,069	(41,509)	(10,273)
Payment of contingent consideration of acquisitions	(17,457)	(11,787)	(10,515)
Proceeds from exercise of stock options	10,608	6,291	8,008
Other, net	(606)	(1,891)	(178)
Net cash used in financing activities	(54,549)	(109,380)	(45,593)
Net (decrease) increase in cash, cash equivalents and restricted cash	15,951	(51,708)	(17,238)
Cash, cash equivalents and restricted cash at beginning of year	130,554	182,262	199,500
Cash, cash equivalents and restricted cash at end of year	146,505	130,554	182,262
Reconciliation of cash, cash equivalents and restricted cash to the Consolidated Balance Sheets
Cash and cash equivalents	567	640	424
Restricted cash	29,595	27,481	32,985
Cash equivalents included in funds held for clients	116,343	102,433	148,853
Cash, cash equivalents and restricted cash at end of year	146,505	130,554	182,262
Supplemental disclosures of cash flow information:
Cash paid for interest	5,556	6,340	6,117
Cash paid for income taxes, net of income tax refunds	$ 17,497	$ 15,327	$ 25,085

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Income from Continuing Operations Before Income Taxes

For financial reporting purposes, income from continuing operations before income taxes includes the following components (in thousands):

	2019		2018		2017
United States	$	92,710	$	79,669	$	74,151
Foreign (Canada)		179		171		169
Total	$	92,889	$	79,840	$	74,320

Income Tax Expense (Benefit) Included in Consolidated Statements of Comprehensive Income

Income tax expense (benefit) included in the accompanying Consolidated Statements of Comprehensive Income for the years ended December 31, 2019, 2018 and 2017 was as follows (in thousands):

	2019			2018			2017
Continuing operations :
Current:
Federal	$	12,776		$	12,626		$	21,086
Foreign		48			45			45
State and local		4,110			2,808			2,475
Total		16,934			15,479			23,606
Deferred:
Federal		3,685			2,047			(1,086	)
State and local		1,221			741			768
Total		4,906			2,788			(318	)
Total income tax expense from continuing operations		21,840			18,267			23,288
Discontinued operations :
Operations of discontinued operations:
Current		(107	)		2			(418	)
Deferred		(1	)		(1	)		(19	)
Total income tax expense from discontinued operations		(108	)		1			(437	)
Total income tax expense	$	21,732		$	18,268		$	22,851

Provision for Income Taxes Attributable to Income from Continuing Operations

	2019			2018			2017
Tax at U.S. federal statutory rates	$	19,507		$	16,766		$	26,012
State taxes (net of federal benefit)		4,774			3,745			2,724
Business meals and entertainment — non-deductible		987			915			820
Change in valuation allowance		932			264			221
Reserves for uncertain tax positions		(263	)		(1,124	)		(35	)
Share-based compensation		(4,773	)		(3,260	)		(3,837	)
Impact of the Tax Cuts and Jobs Act of 2017					—			(2,487	)
Non-deductible expenses		713			785			236
Other, net		(37	)		176			(366	)
Provision for income taxes from continuing operations	$	21,840		$	18,267		$	23,288
Effective income tax rate		23.5	%		22.9	%		31.3	%

Tax Effects of Temporary Differences That Rises to Significant Portions of Deferred Tax Assets and Deferred Tax Liabilities

The tax effects of temporary differences that gave rise to significant portions of the deferred tax assets and deferred tax liabilities at December 31, 2019 and 2018, were as follows (in thousands):

	2019			2018
Deferred tax assets:
Net operating loss carryforwards	$	1,594		$	1,091
Allowance for doubtful accounts		3,156			2,902
Employee benefits and compensation		26,442			24,761
Lease costs		4,889			4,099
State tax credit carryforwards		1,322			1,353
Property and equipment					—
Other deferred tax assets		30			287
Total gross deferred tax assets		37,433			34,493
Less: valuation allowance		(2,799	)		(1,840	)
Total deferred tax assets, net		34,634			32,653
Deferred tax liabilities:
Client list intangible assets		846			1,184
Goodwill and other intangibles		42,496			35,840
Property and equipment		2,291			1,356
Other deferred tax liabilities		721			1,037
Total gross deferred tax liabilities		46,354			39,417
Net deferred tax liability	$	(11,720	)	$	(6,764	)

Summary of Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):

	2019			2018			2017
Balance at January 1	$	2,819		$	3,882		$	4,090
Additions for tax positions of the current year		145			119			123
Settlements of prior year positions		(282	)		(16	)		—
Lapse of statutes of limitation		(146	)		(1,166	)		(331	)
Balance at December 31	$	2,536		$	2,819		$	3,882

Acquisitions

12 Months Ended

Dec. 31, 2019

Business Combinations [Abstract]

Acquisitions

Note 18. Acquisitions

Our acquisition strategy focuses on businesses with a leadership team that is committed to best in class culture, extraordinary client service and cross-serving potential. CBIZ has a long history of acquiring businesses that share common cultural values with us and provide value-added services to the small and midsize business market. The valuation of any business is a subjective process and includes industry, geography, profit margins, expected cash flows, client retention, nature of recurring or non-recurring project-based work, growth rate assumptions and competitive market conditions.

Business Acquisitions in 2019

During the year ended December 31, 2019, we completed the following acquisitions:

•

Effective January 1, 2019, we acquired substantially all of the assets of Wenner Group, LLC (“Wenner”), located in Denver, Colorado. Wenner is a full service accounting, tax, compliance and financial consulting firm. Wenner is included as a component of our Financial Services practice group.

•

Effective July 1, 2019, we acquired substantially all of the assets of Paydayta, Inc. (d.b.a. Paytime) (“Paytime”), an Ohio-based payroll service provider. Paytime is included as a component of our Benefit and Insurance Services practice group.

•

Effective July 1, 2019, we acquired substantially all of the assets of Gavion, LLC (“Gavion”), a registered investment advisor based in Memphis, Tennessee. Gavion provides investment consulting services to a diverse base of institutional clients. Gavion is included as a component of our Benefit and Insurance Services practice group.

•

Effective August 1, 2019, we acquired substantially all of the assets of QBA Benefits, LLC. (“QBA”), an employee benefits agency based in Cleveland, Ohio. QBA provides employee benefits related services to small and mid-sized clients across multiple industries such as services, technology, energy, and manufacturing. QBA is included as a component of our Benefit and Insurance Services practice group.

•

Effective August 1, 2019, we acquired substantially all of the assets of Ericson CPAs (“Ericson”), an accounting firm based in San Luis Obispo, California. Ericson provides tax compliance, consulting, and planning services to a diverse base of clients. Ericson is included as a component of our Financial Services practice group.

•

Effective September 1, 2019, we acquired substantially all of the assets of Brinig Taylor Zimmer, Inc. (“BTZ”), a specialized financial consulting firm based in San Diego, California. BTZ provides forensic accounting, litigation consulting and business valuation services to a wide range of clients from individual to small business and large public traded entities. BTZ is included as a component of our Financial Services practice group.

Aggregated consideration for these six acquisitions consisted of approximately $19.4 million in cash (including $6.9 million acquired client funds and $0.8 million cash acquired), $2.0 million in our common stock, and $11.2 million in contingent consideration. The maximum potential undiscounted amount of all future payments that we could be required to make under the contingent arrangement is $11.5 million. As of December 31, 2019, the aggregated fair value of the contingent consideration related to these acquisitions was $10.3 million, of which $2.8 million was recorded in “Contingent purchase price liability – current” and $ 7.5 million was recorded in “Contingent purchase price liability – non-current” in the accompanying Consolidated Balance Sheets. Refer to Note 7. Fair Value Measurements, for additional information regarding contingent purchase price liability fair value and fair value adjustments.

Annualized aggregated revenue for these acquisitions is estimated to be approximately $ 17.4 million. Pro forma results of operations for these acquisitions are not presented because the effects of these acquisitions were not significant either individually or in aggregate to our consolidated “Income from continuing operations before income taxes.”

Business Acquisitions in 2018

During the year ended December 31, 2018, we acquired substantially all of the assets of the following businesses.

•

The acquisition of Laurus, located in Denver, Colorado, was effective February 1, 2018. Laurus provides financial and accounting due diligence and advisory services with respect to mergers and acquisition transactions. Operating results are reported in the Financial Services practice group.

•

The acquisition of InR, located in Media, Pennsylvania, was effective April 1, 2018. InR is a pension consultant and provider of investment advisory services for public and private sector clients. Operating results are reported in the Benefits and Insurance practice group.

•

The acquisition of Sequoia, located in Cleveland, Ohio, was effective December 1, 2018. Sequoia provides retirement plan and advisory services. Operating results are reported in the Benefits and Insurance practice group.

Aggregate consideration for the acquisitions consisted of approximately $27.9 million in cash (including $0.3 million cash acquired), $0.9 million in our common stock, and $13.4 million in contingent consideration. The maximum potential undiscounted amount of all future payments that we could be required to make under the contingent arrangements is $15.3 million. We are required to record the fair value of this obligation at the acquisition date which was determined to be $13.4 million, of which $3.9 million was recorded in “Contingent purchase price liability - current” and $9.5 million was recorded in “Contingent purchase price liability - non-current” in the accompanying Consolidated Balance Sheets at December 31, 2018. Refer to Note 7, Fair Value Measurements, for additional information regarding contingent purchase price liability fair value and fair value adjustments.

Annualized revenue for these acquisitions is estimated to be approximately $11.0 million. Pro forma results of operations have not been presented because the effects of these acquisitions, individually and in aggregate, were not material to our “Income from continuing operations before income taxes.”

The following table summarizes the amounts of identifiable assets acquired, liabilities assumed and aggregate purchase price for the acquisitions in 2019 and 2018 (in thousands):

	2019			2018
Cash	$	826		$	306
Accounts receivable, net		1,843			1,958
Funds held for clients		6,878			—
Operating lease right-of-use asset, net		2,789			—
Other assets		99			12
Identifiable intangible assets		7,725			5,539
Operating lease liability - current		(1,013	)		—
Other current liability		(2,245	)		(1,753	)
Operating lease liability - noncurrent		(1,776	)		—
Client fund obligations		(6,878	)		—
Total identifiable net assets		8,248			6,062
Goodwill		24,369			36,054
Aggregate purchase price	$	32,617		$	42,116

The goodwill of $24.4 million and $36.1 million arising from the acquisitions in 2019 and 2018, respectively, primarily resulted from expected future cash flows as well as the synergies created by the integration of the new businesses within the CBIZ organization, including cross-selling opportunities expected with our Financial Services group and the Benefit and Insurance Services group, to help strengthen our existing service offerings and expand our market position. All of the goodwill is deductible for income tax purposes.

Acquisitions of client lists

In 2019, we purchased one client list, which was recorded in the Benefits and Insurance Services practice group. Total consideration for this client list was $0.3 million, of which $0.2 million was contingent. In 2018, we purchased one client list, which was recorded in the Financial Services practice group. Total consideration for this client list was $0.3 million in cash paid at closing and an additional $0.2 million in contingent consideration.

Change in Contingent Purchase Price Liability for Previous Acquisitions

We are required to evaluate in subsequent reporting periods the fair value of contingent consideration related to previous acquisitions. We increased the fair value of the contingent purchase price liability related to prior acquisitions in 2019 and 2018 by $1.6 million and $2.6 million, respectively, due to expected results of acquired businesses and the revaluation of stock related to contingent payments. The increases are included as expense in “Other income, net” in the accompanying Consolidated Statements of Comprehensive Income. For further discussion on contingent purchase price liabilities, refer to Note 7, Fair Value Measurements, to the accompanying consolidated financial statements.

Contingent Payments for Previous Business Acquisitions and Client Lists

Under the terms of the acquisition agreements, we pay cash consideration and issue shares of our common stock as contingent earnout for previous acquisitions. In the years ended December 31, 2019 and 2018, we paid cash of $16.9 million and $11.0 million respectively, and issued shares of our common stock of approximately 0.1 million shares in each year. In the years ended December 31, 2019 and 2018, we paid $0.9 million and $0.8 million, respectively, in cash for previous client list purchases.

Accounts Receivable, Net (Tables)

12 Months Ended

Dec. 31, 2019

Receivables [Abstract]

Schedule of Accounts Receivable, Net

Accounts receivable, net balances at December 31, 2019 and 2018 were as follows (in thousands):

	2019			2018
Trade accounts receivable	$	176,375		$	159,992
Unbilled revenue, at net realizable value		60,035			60,684
Total accounts receivable		236,410			220,676
Allowance for doubtful accounts		(14,379	)		(13,389	)
Accounts receivable, net	$	222,031		$	207,287

Schedule of Changes in the Allowance for Doubtful Accounts on Accounts Receivable

Changes in the allowance for doubtful accounts on accounts receivable are as follows (in thousands):

	2019			2018			2017
Balance at beginning of period	$	(13,389	)	$	(13,827	)	$	(13,508	)
Provision for losses		(2,430	)		(3,776	)		(5,529	)
Charge-offs, net of recoveries		1,440			4,214			5,210
Balance at end of period	$	(14,379	)	$	(13,389	)	$	(13,827	)

Accumulated Other Comprehensive Loss

12 Months Ended

Dec. 31, 2019

Equity [Abstract]

Accumulated Other Comprehensive Loss

Note 10. Accumulated Other Comprehensive Loss

The components of accumulated other comprehensive loss at December 31, 2019 and 2018 were as follows (in thousands):

	2019			2018
Net unrealized gain (loss) on available-for-sale securities, net of income tax expense (benefit) of $220 and $(183), respectively	$	393		$	(495	)
Net unrealized gain (loss) on interest rate swap, net of income tax expense (benefit) of $(320) and $213, respectively		(375	)		694
Foreign currency translation		(698	)		(681	)
Accumulated other comprehensive loss	$	(680	)	$	(482	)

Discontinued Operations and Divestitures

12 Months Ended

Dec. 31, 2019

Discontinued Operations And Disposal Groups [Abstract]

Discontinued Operations and Divestitures

Note 19. Discontinued Operations and Divestitures

We divest (through sale or closure) business operations that do not contribute to our long-term objectives for growth, or that are not complementary to our target service offerings and markets.

Discontinued Operations

Divestitures are classified as discontinued operations provided they meet the criteria and treatment as discontinued operations. Discontinued operations primarily consist of two small businesses under the Financial Services segment that were sold in 2015. During the years ended December 31, 2019 and 2018, we did not discontinue the operations of any of our businesses.

Divestitures

Divested operations and assets that do not qualify for treatment as discontinued operations are recorded as “Gain on sale of operations, net” in the accompanying Consolidated Statements of Comprehensive Income. In 2019, we sold a small office in the Financial Services practice group and recorded a gain of $0.4 million from the sale. In 2018, we sold a small office in the Financial Services practice group, along with two small books of business, both in the Benefits and Insurance practice group in 2018 and recorded a gain of $1.0 million from the sale.

Debt and Financing Arrangements

12 Months Ended

Dec. 31, 2019

Debt Disclosure [Abstract]

Debt and Financing Arrangements

Note 9. Debt and Financing Arrangements

2018 credit facility

Our primary financing arrangement is the 2018 credit facility, which provides us with the capital necessary to meet our working capital needs as well as the flexibility to continue with our strategic initiatives, including business acquisitions and share repurchases. The 2018 credit facility matures in 2023. The balance outstanding under the 2018 credit facility was $105.5 million and $135.5 million at December 31, 2019 and 2018, respectively. Effective interest rates, including the impact of interest rate swaps associated with the 2018 credit facility, were as follows:

	2019	2018
Weighted average rates	3.09%	3.08%
Range of effective rates	2.12% - 5.50%	2.12% - 5.50%

We have approximately $287.7 million of available funds under the 2018 credit facility at December 31, 2019, based on the terms of the commitment. Available funds under the credit facility are based on a multiple of earnings before interest, taxes, depreciation and amortization as defined in the credit facility, and are reduced by letters of credit, performance guarantees, other indebtedness and outstanding borrowings under the credit facility. Under the 2018 credit facility, loans are charged an interest rate consisting of a base rate or Eurodollar rate plus an applicable margin, letters of credit are charged based on the same applicable margin, and a commitment fee is charged on the unused portion of the credit facility.

The 2018 credit facility contains certain restrictive covenants customary for facilities of this type, including restrictions on indebtedness, liens or other encumbrances, making certain payments, investments, or to sell or otherwise dispose of a substantial portion of assets, or to merge or consolidate with an unaffiliated entity. The 2018 credit facility also limits our ability to make dividend payments. Historically, we have not paid cash dividends on our common stock and do not anticipate paying cash dividends in the foreseeable future. Our Board of Directors has discretion over the payment and level of dividends on common stock, subject to the limitations of the credit facility and applicable law. The credit facility contains a provision that, in the event of a defined change in control, the credit facility may be terminated. In addition, the 2018 credit facility contains financial covenants that require us to meet certain requirements with respect to (i) a total leverage ratio and (ii) minimum fixed charge coverage ratio which may limit our ability to borrow up to the total commitment amount. As of December 31, 2019, we are in compliance with all covenants.

Other line of credit

We have an unsecured $20 million line of credit by and among CBIZ Benefits and Insurance, Inc. and the Huntington Bank. We utilize this line of credit to support our short-term funding requirements of payroll client fund obligations due to the investment of client funds, rather than liquidating client funds that have already been invested in available-for-sale securities. Refer to Note 6, Financial Instruments, for further discussion regarding these investments. The line of credit, which was renewed in August 2019, will terminate on August 6, 2020. It did not have a balance outstanding at December 31, 2019 and 2018. Borrowings under the line of credit bear interest at the prime rate.

Interest expense

Interest expense, including amortization of deferred financing costs, commitment fees, line of credit fees, and other applicable bank charges, was as follows (in thousands):

	2019		2018		2017
2018 credit facility	$	5,672	$	6,509	$	6,638
Other line of credit		22		1		—
Other		71		135		37
	$	5,765	$	6,645	$	6,675

Earnings Per Share

12 Months Ended

Dec. 31, 2019

Earnings Per Share [Abstract]

Earnings Per Share

Note 15. Earnings Per Share

The following table sets forth the reconciliation of the numerator and the denominator of basic earnings per share and diluted earnings per share from continuing operations for the years ended December 31, 2019, 2018 and 2017 (in thousands, except per share data):

	Year Ended December 31,
	2019		2018		2017
Numerator:
Income from continuing operations	$	71,049	$	61,573	$	51,032
Denominator:
Basic
Weighted average common shares outstanding		54,299		54,561		53,862
Diluted
Stock options (1)		1,288		1,542		1,499
Restricted stock awards		234		302		328
Contingent shares (2)		74		82		—
Diluted weighted average common shares outstanding		55,895		56,487		55,689
Earnings Per Share:
Basic earnings per share from continuing operations	$	1.31	$	1.13	$	0.95
Diluted earnings per share from continuing operations	$	1.27	$	1.09	$	0.92

(1)	For the years ended December 31, 2019, 2018 and 2017, a total of 0.5 million, 0.4 million and 0.5 million stock based awards, respectively, were excluded from the calculation of diluted earnings per share as their exercise prices would render them anti-dilutive.

(2)	Contingent shares represent additional shares to be issued for purchase price earned by former owners of businesses acquired by us once future conditions have been met. For further details, refer to Note 18, Acquisitions.

Consolidated Statements of Comprehensive Income - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement Of Income And Comprehensive Income [Abstract]
Revenue	$ 948,424	$ 922,003	$ 855,340
Operating expenses	823,496	790,283	755,584
Gross margin	124,928	131,720	99,756
Corporate general and administrative expenses	44,406	39,173	33,295
Operating income	80,522	92,547	66,461
Other income (expense):
Interest expense	(5,765)	(6,645)	(6,675)
Gain on sale of operations, net	417	1,025	45
Other income (expense), net	17,715	(7,087)	14,489
Total other income (expense), net	12,367	(12,707)	7,859
Income from continuing operations before income tax expense	92,889	79,840	74,320
Income tax expense	21,840	18,267	23,288
Income from continuing operations	71,049	61,573	51,032
Loss from operations of discontinued operations, net of tax	(335)	(3)	(655)
Net income	$ 70,714	$ 61,570	$ 50,377
Basic:
Continuing operations	$ 1.31	$ 1.13	$ 0.95
Discontinued operations	(0.01)		(0.01)
Net income	1.30	1.13	0.94
Diluted:
Continuing operations	1.27	1.09	0.92
Discontinued operations	(0.01)		(0.01)
Net income	$ 1.26	$ 1.09	$ 0.91
Basic weighted average common shares outstanding	54,299	54,561	53,862
Diluted weighted average common shares outstanding	55,895	56,487	55,689
Comprehensive income:
Net income	$ 70,714	$ 61,570	$ 50,377
Other comprehensive income:
Net unrealized gain(loss) on available-for-sale securities, net of income tax expense (benefit) of $351, $(96) and $(16)	940	(259)	(42)
Net unrealized gain (loss) on interest rate swaps, net of income tax expense (benefit) of $(380), $(8) and $107	(1,222)	(17)	379
Foreign currency translation	(17)	(24)	(15)
Total other comprehensive (loss) income	(299)	(300)	322
Total comprehensive income	$ 70,415	$ 61,270	$ 50,699

Goodwill and Other Intangible Assets, Net - Additional Information (Detail)		12 Months Ended
	Nov. 01, 2019 USD ($) Reporting_Unit	Dec. 31, 2019 USD ($) Reporting_Unit	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)
Finite-Lived Intangible Assets [Line Items]
Number of reporting units \| Reporting_Unit	5	5
Goodwill impairment	$ 0
Intangible assets amortization period		6 years 6 months
2020		$ 13,100,000
2021		11,600,000
2022		9,900,000
2023		8,700,000
2024		$ 7,600,000
Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets amortization period		2 years
Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets amortization period		15 years
Client Lists and Other Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets		$ 14,100,000	$ 17,500,000	$ 17,800,000
Client Lists [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets amortization period		6 years 9 months 18 days
Other Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets amortization period		6 years 8 months 12 days
Other Intangible Assets [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets amortization period		2 years
Other Intangible Assets [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets amortization period		10 years

Debt and Financing Arrangements - Summary of Unsecured Credit Facility (Detail)	Dec. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Weighted average rates	3.09%	3.08%
Minimum [Member]
Debt Instrument [Line Items]
Range of effective rates	2.12%	2.12%
Maximum [Member]
Debt Instrument [Line Items]
Range of effective rates	5.50%	5.50%

Income Taxes - Provision for Income Taxes Attributable to Income from Continuing Operations (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Tax at U.S. federal statutory rates									$ 19,507	$ 16,766	$ 26,012
State taxes (net of federal benefit)									4,774	3,745	2,724
Business meals and entertainment — non-deductible									987	915	820
Change in valuation allowance									932	264	221
Reserves for uncertain tax positions									(263)	(1,124)	(35)
Share-based compensation									(4,773)	(3,260)	(3,837)
Impact of the Tax Cuts and Jobs Act of 2017											(2,487)
Non-deductible expenses									713	785	236
Other, net									(37)	176	(366)
Provision for income taxes from continuing operations	$ (3,164)	$ 6,069	$ 5,322	$ 13,613	$ (1,424)	$ 3,297	$ 3,238	$ 13,156	$ 21,840	$ 18,267	$ 23,288
Effective income tax rate									23.50%	22.90%	31.30%

Employee Benefits

12 Months Ended

Dec. 31, 2019

Compensation And Retirement Disclosure [Abstract]

Employee Benefits

Note 12. Employee Benefits

Employee Savings Plan - We sponsor a qualified 401(k) defined contribution plan that covers substantially all of our employees. Participating employees may elect to contribute, on a tax-deferred basis, up to 80% of their pre-tax annual compensation (subject to a maximum permissible contribution under Section 401(k) of the Internal Revenue Code). Matching contributions by us are 50% of the first 6% of base compensation that the participant contributes, and additional amounts may be contributed at the discretion of the Board of Directors. Participants may elect to invest their contributions in various funds including: equity, fixed income, stable value, and balanced-lifecycle funds. Employer contributions (net of forfeitures) made to the plan during the years ended December 31, 2019, 2018 and 2017 were approximately $11.1 million, $10.8 million and $10.4 million, respectively.

Non-qualified Deferred Compensation Plan - We sponsor a non-qualified deferred compensation plan, under which certain members of management and other highly compensated employees may elect to defer receipt of a portion of their annual compensation, subject to maximum and minimum percentage limitations. The amount of compensation deferred under the plan is credited to each participant’s deferral account and a non-qualified deferred compensation plan obligation is established by us. An amount equal to each participant’s compensation deferral is transferred into a rabbi trust and

invested in various debt and equity securities as directed by the participants. The assets of the rabbi trust are held by us and recorded as “Assets of deferred compensation plan” in the accompanying Consolidated Balance Sheets.

Assets of the non-qualified deferred compensation plan consist primarily of investments in mutual funds, money market funds and equity securities. The values of these investments are based on published market prices at the end of the period. Adjustments to the fair value of these investments are recorded in “Other income, net,” offset by the same adjustments to compensation expense (recorded as “Operating expenses” or “G&A expenses” in the accompanying Consolidated Statements of Comprehensive Income).

We recorded income of $19.2 million for the year ended December 31, 2019 and expense of $4.9 million for the year ended December 31, 2018 and income of $12.1 million for the years ended December 31, 2017, related to these investments. These investments are specifically designated as available to us solely for the purpose of paying benefits under the non-qualified deferred compensation plan. However, the investments in the rabbi trusts would be available to all unsecured general creditors in the event that we become insolvent.

Deferred compensation plan obligations represent amounts due to plan participants and consist of accumulated participant deferrals and changes in fair value of investments thereon since the inception of the plan, net of withdrawals. This liability is an unsecured general obligation of ours and is recorded as “Deferred compensation plan obligations” in the accompanying Consolidated Balance Sheets.

The assets and liabilities related to the non-qualified deferred compensation plan at December 31, 2019 and 2018 were $106.9 million and $84.4 million, respectively.

Financial Instruments (Bonds) - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Schedule Of Available For Sale Securities [Line Items]
Corporate and municipal bonds	$ 58,900	$ 55,700
Maturity dates of bonds, start date	2020-01
Maturity dates of bonds, end date	2024-02
Funds held for clients	$ 179,502	161,289
Certified Deposits and Other Depository Assets [Member]
Schedule Of Available For Sale Securities [Line Items]
Funds held for clients	$ 2,500	$ 2,300

Segment Disclosures

12 Months Ended

Dec. 31, 2019

Segment Reporting [Abstract]

Segment Disclosures

Note 21. Segment Disclosures

Our business units have been aggregated into three practice groups: (i) Financial Services, (ii) Benefits and Insurance Services and (iii) National Practices, based on the following factors: similarity of the products and services provided to clients, similarity of the regulatory environment and similarity of economic conditions affecting long-term performance. The business units are managed along these segment lines. A general description of services provided by practice group is provided in the table below.

Financial Services	Benefits and Insurance Services	National Practices
• Accounting and Tax	• Group Health Benefits Consulting	• Managed Networking and Hardware Services
• Government Healthcare Consulting • Financial Advisory	• Payroll • Property & Casualty	• Healthcare Consulting
• Valuation	• Retirement Plan Services
• Risk & Advisory Services

Corporate and Other - Included in Corporate and Other are operating expenses that are not directly allocated to the individual business units. These expenses are primarily comprised of certain healthcare costs, gains or losses attributable to assets held in our non-qualified deferred compensation plan, share-based compensation, consolidation and integration charges, certain professional fees, certain advertising costs and other various expenses.

Upon consolidation, intercompany accounts and transactions are eliminated, thus inter-segment revenue is not included in the measure of profit or loss for the practice groups. Performance of the practice groups is evaluated on operating income excluding those costs listed above, which are reported in the “Corporate and Other” segment.

We operate in the United States and Canada and revenue generated from such operations during the years ended December 31, 2019, 2018 and 2017 was as follows (in thousands):

	Year Ended December 31,
	2019		2018		2017
United States	$	946,801	$	920,481	$	853,802
Canada		1,623		1,522		1,538
Total revenue	$	948,424	$	922,003	$	855,340

There is no one customer that represents a significant portion of our revenue.

	For the Year Ended December 31, 2019
	Financial Services			Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	616,567		$	296,228		$	35,629	$	—		$	948,424
Operating expenses		515,240			246,245			32,474		29,537			823,496
Gross margin		101,327			49,983			3,155		(29,537	)		124,928
Corporate general and administrative expenses		—			—			—		44,406			44,406
Operating income (loss)		101,327			49,983			3,155		(73,943	)		80,522
Other (expense) income:
Interest expense		—			(57	)		—		(5,708	)		(5,765	)
Gain on sale of operations, net		578			—			—		(161	)		417
Other (expense) income, net		(121	)		238			1		17,597			17,715
Total other (expense) income		457			181			1		11,728			12,367
Income (loss) from continuing operations before income tax expense	$	101,784		$	50,164		$	3,156	$	(62,215	)	$	92,889

	For the Year Ended December 31, 2018
	Financial Services			Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	600,926		$	288,437		$	32,640	$	—		$	922,003
Operating expenses		508,653			239,646			30,003		11,981			790,283
Gross margin		92,273			48,791			2,637		(11,981	)		131,720
Corporate general and administrative expenses		—			—			—		39,173			39,173
Operating income (loss)		92,273			48,791			2,637		(51,154	)		92,547
Other income (expense):
Interest expense		—			(102	)		—		(6,543	)		(6,645	)
Gain on sale of operations, net		—			—			—		1,025			1,025
Other income (expense), net		(263	)		493			3		(7,320	)		(7,087	)
Total other income (expense)		(263	)		391			3		(12,838	)		(12,707	)
Income (loss) from continuing operations before income tax expense	$	92,010		$	49,182		$	2,640	$	(63,992	)	$	79,840

	For the Year Ended December 31, 2017
	Financial Services		Benefits and Insurance Services			National Practices			Corporate and Other			Total
Revenue	$	540,315	$	283,909		$	31,116		$	—		$	855,340
Operating expenses		468,089		236,317			28,382			22,796			755,584
Gross margin		72,226		47,592			2,734			(22,796	)		99,756
Corporate general and administrative expenses		—		—			—			33,295			33,295
Operating income (loss)		72,226		47,592			2,734			(56,091	)		66,461
Other income (expense):
Interest expense		—		(36	)		—			(6,639	)		(6,675	)
Gain on sale of operations, net		—		—			—			45			45
Other income, net		158		442			(8	)		13,897			14,489
Total other income		158		406			(8	)		7,303			7,859
Income (loss) from continuing operations before income tax expense	$	72,384	$	47,998		$	2,726		$	(48,788	)	$	74,320

Revenue

12 Months Ended

Dec. 31, 2018

Revenue Recognition [Abstract]

Revenue

Note 2. Revenue

The following tables disaggregate our revenue by source (in thousands):

	For the Year Ended December 31, 2019
	Financial		Benefits &		National
	Services		Insurance		Practices		Consolidated
Accounting, tax, advisory and consulting	$	616,567	$	—	$	—	$	616,567
Core Benefits and Insurance Services		—		283,783		—		283,783
Non-core Benefits and Insurance Services		—		12,445		—		12,445
Managed networking, hardware services		—		—		25,982		25,982
National Practices consulting		—		—		9,647		9,647
Total revenue	$	616,567	$	296,228	$	35,629	$	948,424

	For the Year Ended December 31, 2018
	Financial		Benefits &		National
	Services		Insurance		Practices		Consolidated
Accounting, tax, advisory and consulting	$	600,926	$	—	$	—	$	600,926
Core Benefits and Insurance Services		—		276,496		—		276,496
Non-core Benefits and Insurance Services		—		11,941		—		11,941
Managed networking, hardware services		—		—		24,404		24,404
National Practices consulting		—		—		8,236		8,236
Total revenue	$	600,926	$	288,437	$	32,640	$	922,003

Financial Services

Revenue primarily consists of professional service fees derived from traditional accounting services, tax return preparation, administrative services, financial and risk advisory, consulting and valuation services. Clients are billed for these services based upon a fixed-fee, an hourly rate, or an outcome-based fee. Time related to the performance of all services is maintained in a time and billing system.

Revenue for fixed-fee arrangements is recognized over time with the performance obligation measured in hours worked and anticipated realization. Anticipated realization is defined as the fixed fee divided by the product of the hours anticipated to complete a performance obligation and the standard billing rate. Anticipated realization rates are applied to hours charged to a contract when recognizing revenue. At the end of each reporting period, we evaluate the work performed to date to ensure that the amount of revenue recognized in each reporting period for the client arrangement is equal to the performance obligations met.

Time and expense arrangement revenue is recognized over time with progress measured towards completion with value being transferred through our hourly fee arrangement at expected net realizable rates per hour, plus agreed-upon out-of-pocket expenses. The cumulative impact on any subsequent revision in the estimated realizable value of unbilled fees for a particular client project is reflected in the period in which the change becomes known.

We applied the guidance of Topic 606 in determining the appropriate accounting for outcome-based arrangements. Prior to recognizing revenue, we estimate the transaction price, including variable consideration that is subject to a constraint based on risks specific to the arrangement. We evaluate the estimate in each reporting period and recognize revenue to the extent it is probable that a significant reversal of revenue will not occur. Revenue is recognized when the constraint is lifted at a point in time when the value is determined and verified by a third party.

Benefits and Insurance Services

Benefits and Insurance Services provides brokerage and consulting along lines of service which include group health benefits consulting and brokerage, property and casualty brokerage, retirement plan advisory, payroll, human capital management, actuarial, life insurance and other related services. Revenue consists primarily of fee income for administering health and retirement plans and brokerage commissions. Revenue also includes investment income related to client payroll funds that are held in CBIZ accounts, as is industry practice. Under Topic 606, the cost to obtain a contract must be capitalized unless the contract period is one year or less. We pay commissions monthly and require the recipient of the commission to be employed by us at the time of the payment. Failure to remain employed at the date the commission is payable results in the forfeiture of commissions that would otherwise be due. Therefore, we have determined that the requirement of continued employment is substantive and accordingly, do not consider the commissions to be incremental costs of obtaining the customer contract and consequently a contract acquisition cost is not recognized for those commissions.

Revenue related to group health benefits consulting consists of (i) commissions, (ii) fee income which can be fixed or variable based on a price per participant and (iii) contingent revenue.

•

Commission revenue and fee income are recognized over the contract period as these services are provided to clients continuously throughout the term of the arrangement. Our customers benefit from each month of service on its own and although volume and the number of participants may differ month to month, our obligation to perform substantially remains the same.

•

Contingent revenue arrangements are related to carrier-based performance targets. Due to the uncertainty of the outcome and the probability that a change in estimate would result in a significant reversal of revenue, we have applied a constraint on recording contingent revenue. Revenue is recognized when the constraint has been lifted which is the earlier of written notification from a carrier that the target has been achieved or cash collection. Contingent revenue is not a significant revenue stream to our consolidated financial position or results of operations.

Revenue related to property and casualty consists of (i) commissions and (ii) contingent revenue.

•

Commissions relating to agency billing arrangements (pursuant to which we bill the insured, collect the funds and forward the premium to the insurance carrier less our commission) and direct billing arrangements (pursuant to which the insurance carrier bills the insured directly and forwards the commission to us) are both recognized on the effective date of the policy. Commission revenue is reported net of reserves for estimated policy cancellations and terminations. The cancellation and termination reserve is based upon estimates and assumptions using historical cancellation and termination experience and other current factors to project future experience.

•

Contingent revenue arrangements related to carrier-based performance targets include claim loss experience and other factors. Due to the uncertainty of the outcome and the probability that a change in estimate would result in a significant reversal of revenue, we have applied a constraint on recording contingent revenue. Revenue is recognized when the constraint has been lifted which is the earlier of written notification from a carrier that the target has been achieved or cash collection. Contingent revenue is not a significant revenue stream to our consolidated financial position or results of operations.

Revenue related to retirement plan services consist of advisory, third party administration and actuarial services.

•

Advisory revenue is based on the value of assets under management, as provided by a third party, multiplied by an agreed upon rate. Advisory services revenue is calculated monthly or quarterly based on the estimated value of assets under management, as it is earned over the duration of the reporting period and relates to performance obligations satisfied during that period. The variability related to the estimated asset values used to recognize revenue during the reporting period is resolved and the amount of related revenue recognized is adjusted when the actual value of assets under management is known.

•

Third party administration revenue is recognized over the contract period as these services are provided to clients continuously throughout the term of the arrangement. Our clients benefit from each month of service on its own, and although the volume of tasks may differ month to month, our obligation to perform substantially remains the same.

•

Actuarial revenue is recognized over the contract period with performance measured in hours in relation to the expected total hours. Under certain defined benefit plan administration arrangements, we charge new clients an initial, non-refundable, set-up fee as part of a multi-year service agreement. Revenue and costs related to the set-up fees are deferred and recognized over the life of the contract or the expected customer relationship, whichever is longer.

Revenue related to payroll processing consists of a (i) fixed fee or (ii) variable fee based on a price per employee or check processed. Revenue is recognized when the actual payroll processing occurs. Our customers benefit from each month of service on its own and although volume and the variability may differ month to month, our obligation to perform substantially remains the same.

Non-core Benefits and Insurance Services consists of transactional businesses that tend to fluctuate. These include life insurance, wholesale benefits agency and talent and compensation services.

National Practices

Managed networking, hardware services revenue consists of installation, maintenance and repair of computer hardware. These services are charged to a single customer based on cost plus an agreed-upon markup percentage, which has existed since 1999.

National Practices consulting revenue is based upon a fixed fee, an hourly rate, or outcome-based. Revenue for fixed fee and time and expense arrangements is recognized over the performance period based upon actual hours incurred, while revenue for outcome-based arrangements is recognized similar to the outcome-based arrangements in the Financial Services practice group.

Transaction Price Allocated to Future Obligations - The revenue recognition standard requires the disclosure of the aggregate amount of transaction price allocated to performance obligations that have not yet been satisfied as of the reporting date. The guidance provides certain practical expedients that limit this requirement, including performance obligations that are part of a contract that is one year or less. Since the majority of our contracts are one year or less, we have applied this practical expedient related to quantifying remaining performance obligations. In regards to contracts with terms in excess of one year, certain contract periods related to our government healthcare consulting, group health and benefits consulting, and property and casualty insurance businesses have an original specified contract duration in excess of one year, however, the agreements provide CBIZ and the client with the right to cancel or terminate the contract with no substantial penalty. We have applied the provisions of Topic 606 and the FASB Transition Resource Group memo number 10-14, and note that the definition of contract duration does not extend beyond the goods and services already transferred for contracts that provide both the Company and the client with the right to cancel or terminate the contract with no substantial penalty.

Property and Equipment, Net

12 Months Ended

Dec. 31, 2019

Property Plant And Equipment [Abstract]

Property and Equipment, Net

Note 4. Property and Equipment, Net

Property and equipment, net at December 31, 2019 and 2018 consisted of the following (in thousands):

	2019			2018
Buildings and leasehold improvements	$	33,284		$	28,456
Furniture and fixtures		27,560			27,690
Capitalized software		37,203			37,281
Equipment		21,088			17,875
Total property and equipment		119,135			111,302
Accumulated depreciation		(79,723	)		(77,097	)
Property and equipment, net	$	39,412		$	34,205

Depreciation expense for property and equipment was $8.3 million, $6.1 million and $5.3 million in 2019, 2018 and 2017, respectively.

Goodwill and Other Intangible Assets, Net - Components of Goodwill and Other Intangible Assets, Net (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 588,213	$ 564,300	$ 528,424
Intangible assets:
Total intangible assets	198,780	191,011
Total goodwill and other intangibles assets	786,993	755,311
Accumulated amortization:
Total accumulated amortization	(132,322)	(118,302)
Goodwill and other intangible assets, net	654,671	637,009
Client Lists [Member]
Intangible assets:
Total intangible assets	188,898	181,564
Accumulated amortization:
Total accumulated amortization	(125,887)	(112,905)
Other Intangible Assets [Member]
Intangible assets:
Total intangible assets	9,882	9,447
Accumulated amortization:
Total accumulated amortization	$ (6,435)	$ (5,397)

Leases - Schedule of Lease Cost and Other Lease Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)
Leases [Abstract]
Operating lease cost	$ 37,275
Cash paid for amounts included in measurement of lease liabilities
Operating cash flows for operating leases	$ 37,667

Quarterly Financial Data (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2019

Quarterly Financial Information Disclosure [Abstract]

Summary of Unaudited Quarterly Results of Operations

The following is a summary of the unaudited quarterly results of operations for the years ended December 31, 2019 and 2018 (in thousands, except per share amounts).

	2019
	March 31,			June 30,			September 30,			December 31,
Revenue	$	269,998		$	235,498		$	239,790		$	203,138
Operating expenses		215,496			198,148			209,146			200,706
Gross margin		54,502			37,350			30,644			2,432
Corporate general and administrative expenses		11,680			10,566			11,670			10,490
Operating income		42,822			26,784			18,974			(8,058	)
Other (expense) income:
Interest expense		(1,401	)		(1,587	)		(1,521	)		(1,256	)
Gain on sale of operations, net		497			50			(145	)		15
Other (expense) income, net		9,260			(3,311	)		6,767			4,999
Total other (expense) income, net		8,356			(4,848	)		5,101			3,758
Income (loss) from continuing operations before income tax expense		51,178			21,936			24,075			(4,300	)
Income tax expense (benefit)		13,613			5,322			6,069			(3,164	)
Income (loss) from continuing operations		37,565			16,614			18,006			(1,136	)
Gain (loss) from operations of discontinued operations, net of tax		(96	)		(22	)		(200	)		(17	)
Net income (loss)	$	37,469		$	16,592		$	17,806		$	(1,153	)
Earnings (loss) per share:
Basic:
Continuing operations	$	0.69		$	0.31		$	0.33		$	(0.02	)
Discontinued operations		—			—			—			—
Net income (loss)	$	0.69		$	0.31		$	0.33		$	(0.02	)
Diluted:
Continuing operations	$	0.67		$	0.30		$	0.32		$	(0.02	)
Discontinued operations		—			—			—			—
Net income (loss)	$	0.67		$	0.30		$	0.32		$	(0.02	)
Basic weighted average common shares		54,287			54,090			54,268			54,547
Diluted weighted average common shares		55,915			55,495			55,816			54,547

	2018
	March 31,			June 30,			September 30,			December 31,
Revenue	$	266,090		$	232,641		$	224,249		$	199,023
Operating expenses		204,750			205,102			198,607			181,824
Gross margin		61,340			27,539			25,642			17,199
Corporate general and administrative expenses		10,028			9,993			10,279			8,873
Operating income (loss)		51,312			17,546			15,363			8,326
Other income:
Interest expense		(1,780	)		(1,817	)		(1,614	)		(1,434	)
Gain on sale of operations, net		663			—			—			362
Other income, net		(1,229	)		630			3,143			(9,631	)
Total other income, net		(2,346	)		(1,187	)		1,529			(10,703	)
Income from continuing operations before income tax expense		48,966			16,359			16,892			(2,377	)
Income tax expense (benefit)		13,156			3,238			3,297			(1,424	)
Income from continuing operations		35,810			13,121			13,595			(953	)
(Loss) gain from operations of discontinued operations, net of tax		41			(15	)		(9	)		(20	)
Net income	$	35,851		$	13,106		$	13,586		$	(973	)
Earnings (loss) per share:
Basic:
Continuing operations	$	0.66		$	0.24		$	0.25		$	(0.02	)
Discontinued operations		—			—			—			—
Net income	$	0.66		$	0.24		$	0.25		$	(0.02	)
Diluted:
Continuing operations	$	0.64		$	0.23		$	0.24		$	(0.02	)
Discontinued operations		—			—			—			—
Net income	$	0.64		$	0.23		$	0.24		$	(0.02	)
Basic weighted average common shares		54,071			54,594			54,794			54,775
Diluted weighted average common shares		55,924			56,437			56,740			54,775

Quarterly earnings per share amounts do not always add to the full-year amounts due to the averaging of common shares outstanding.

Subsequent Events

12 Months Ended

Dec. 31, 2019

Subsequent Events [Abstract]

Subsequent Events

Note 22. Subsequent Events

Subsequent to December 31, 2019 up to February 21, 2020, we repurchased approximately 0.2 million shares of our common stock in the open market at a total cost of approximately $5.2 million.

On February 6, 2020, our Board of Directors authorized the continuation of the Share Repurchase Program, which has been renewed annually for the past sixteen years. It is effective beginning April 1, 2020, to which the amount of shares to be purchased will be reset to 5.0 million, and expires one year from the respective effective date. This authorization allows us to purchase shares of our common stock (i) in the open market, (ii) in privately negotiated transactions, or (iii) under Rule 10b5-1 trading plans.

We acquired substantially all of the assets of following business subsequent to December 31, 2019:

•

Effective February 1, 2020, we acquired substantially all the assets of Alliance Insurance Services, Inc. (“Alliance”), a provider of insurance and advisory services based in Washington, DC. Operating results will be reported in the Benefits and Insurance Services practice group.

•

Effective February 1, 2020, we acquired substantially all the assets of Pension Dynamics Company, LLC (“PD”), a full-service retirement and benefits plan advisor based in Pleasant Hill, California. Operating results will be reported in the Benefits and Insurance Services practice group.

•

Effective February 1, 2020, we acquired substantially all the assets of Sunshine Systems, (“Sunshine”), a payroll solutions provider based in Massachusetts. Operating results will be reported in the Benefits and Insurance Services practice group.

Annualized revenue from the acquired businesses is estimated to be more than $6.0 million.

Goodwill and Other Intangible Assets, Net - Changes in Carrying Amount of Goodwill by Operating Segment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets [Line Items]
Beginning balance, Goodwill	$ 564,300	$ 528,424
Additions	24,369	36,089
Divestitures	(456)	(213)
Ending balance, Goodwill	588,213	564,300
Financial Services [Member]
Finite-Lived Intangible Assets [Line Items]
Beginning balance, Goodwill	329,626	306,861
Additions	5,077	22,978
Divestitures	(456)	(213)
Ending balance, Goodwill	334,247	329,626
Benefits and Insurance Services [Member]
Finite-Lived Intangible Assets [Line Items]
Beginning balance, Goodwill	233,008	219,897
Additions	19,292	13,111
Ending balance, Goodwill	252,300	233,008
National Practices [Member]
Finite-Lived Intangible Assets [Line Items]
Beginning balance, Goodwill	1,666	1,666
Ending balance, Goodwill	$ 1,666	$ 1,666

Quarterly Financial Data (Unaudited)

12 Months Ended

Dec. 31, 2019

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Data (Unaudited)

Note 20. Quarterly Financial Data (Unaudited)

The following is a summary of the unaudited quarterly results of operations for the years ended December 31, 2019 and 2018 (in thousands, except per share amounts).

	2019
	March 31,			June 30,			September 30,			December 31,
Revenue	$	269,998		$	235,498		$	239,790		$	203,138
Operating expenses		215,496			198,148			209,146			200,706
Gross margin		54,502			37,350			30,644			2,432
Corporate general and administrative expenses		11,680			10,566			11,670			10,490
Operating income		42,822			26,784			18,974			(8,058	)
Other (expense) income:
Interest expense		(1,401	)		(1,587	)		(1,521	)		(1,256	)
Gain on sale of operations, net		497			50			(145	)		15
Other (expense) income, net		9,260			(3,311	)		6,767			4,999
Total other (expense) income, net		8,356			(4,848	)		5,101			3,758
Income (loss) from continuing operations before income tax expense		51,178			21,936			24,075			(4,300	)
Income tax expense (benefit)		13,613			5,322			6,069			(3,164	)
Income (loss) from continuing operations		37,565			16,614			18,006			(1,136	)
Gain (loss) from operations of discontinued operations, net of tax		(96	)		(22	)		(200	)		(17	)
Net income (loss)	$	37,469		$	16,592		$	17,806		$	(1,153	)
Earnings (loss) per share:
Basic:
Continuing operations	$	0.69		$	0.31		$	0.33		$	(0.02	)
Discontinued operations		—			—			—			—
Net income (loss)	$	0.69		$	0.31		$	0.33		$	(0.02	)
Diluted:
Continuing operations	$	0.67		$	0.30		$	0.32		$	(0.02	)
Discontinued operations		—			—			—			—
Net income (loss)	$	0.67		$	0.30		$	0.32		$	(0.02	)
Basic weighted average common shares		54,287			54,090			54,268			54,547
Diluted weighted average common shares		55,915			55,495			55,816			54,547

	2018
	March 31,			June 30,			September 30,			December 31,
Revenue	$	266,090		$	232,641		$	224,249		$	199,023
Operating expenses		204,750			205,102			198,607			181,824
Gross margin		61,340			27,539			25,642			17,199
Corporate general and administrative expenses		10,028			9,993			10,279			8,873
Operating income (loss)		51,312			17,546			15,363			8,326
Other income:
Interest expense		(1,780	)		(1,817	)		(1,614	)		(1,434	)
Gain on sale of operations, net		663			—			—			362
Other income, net		(1,229	)		630			3,143			(9,631	)
Total other income, net		(2,346	)		(1,187	)		1,529			(10,703	)
Income from continuing operations before income tax expense		48,966			16,359			16,892			(2,377	)
Income tax expense (benefit)		13,156			3,238			3,297			(1,424	)
Income from continuing operations		35,810			13,121			13,595			(953	)
(Loss) gain from operations of discontinued operations, net of tax		41			(15	)		(9	)		(20	)
Net income	$	35,851		$	13,106		$	13,586		$	(973	)
Earnings (loss) per share:
Basic:
Continuing operations	$	0.66		$	0.24		$	0.25		$	(0.02	)
Discontinued operations		—			—			—			—
Net income	$	0.66		$	0.24		$	0.25		$	(0.02	)
Diluted:
Continuing operations	$	0.64		$	0.23		$	0.24		$	(0.02	)
Discontinued operations		—			—			—			—
Net income	$	0.64		$	0.23		$	0.24		$	(0.02	)
Basic weighted average common shares		54,071			54,594			54,794			54,775
Diluted weighted average common shares		55,924			56,437			56,740			54,775

Quarterly earnings per share amounts do not always add to the full-year amounts due to the averaging of common shares outstanding.

Related Parties - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Related Party Transaction [Line Items]
Operating lease payments to related parties									$ 2,400	$ 3,000	$ 3,300
Revenue	$ 203,138	$ 239,790	$ 235,498	$ 269,998	$ 199,023	$ 224,249	$ 232,641	$ 266,090	948,424	922,003	855,340
Akin Gump [Member]
Related Party Transaction [Line Items]
Legal charges paid									200	200	200
CPA Firms [Member]
Related Party Transaction [Line Items]
Revenue									$ 157,600	$ 154,000	$ 156,400

Consolidated Statements of Stockholders' Equity - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock [Member]	Treasury Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Loss [Member]
Balance, Amount at Dec. 31, 2016	$ 480,021	$ 1,282	$ (471,311)	$ 655,629	$ 294,925	$ (504)
Balance, Shares at Dec. 31, 2016		128,191	74,147
Net income	50,377				50,377
Other comprehensive income (loss)	322					322
Share repurchases	(19,735)		$ (19,735)
Share repurchases, Shares			1,337
Restricted stock		$ 3		(3)
Restricted stock, Shares		292
Stock options exercised	8,008	$ 12		7,996
Stock options exercised, Shares		1,176
Share-based compensation	5,705			5,705
Business acquisitions	6,181	$ 4		6,177
Business acquisitions, Shares		416
Balance, Amount at Dec. 31, 2017	530,879	$ 1,301	$ (491,046)	675,504	345,302	(182)
Balance, Shares at Dec. 31, 2017		130,075	75,484
Cumulative-effect adjustment	2,091				2,091
Adjusted balance, Amount at January 1, 2018	532,970	$ 1,301	$ (491,046)	675,504	347,393	(182)
Adjusted balance, Shares at January 1, 2018		130,075	75,484
Net income	61,570				61,570
Other comprehensive income (loss)	(300)					(300)
Share repurchases	(17,484)		$ (17,484)
Share repurchases, Shares			848
Restricted stock		$ 3		(3)
Restricted stock, Shares		272
Stock options exercised	6,291	$ 8		6,283
Stock options exercised, Shares		864
Share-based compensation	6,866			6,866
Business acquisitions	3,750	$ 2		3,748
Business acquisitions, Shares		193
Balance, Amount at Dec. 31, 2018	593,663	$ 1,314	$ (508,530)	692,398	408,963	(482)
Balance, Shares at Dec. 31, 2018		131,404	76,332
Cumulative-effect of accounting changes adjustment (Note 1)					(101)	101
Net income	70,714				70,714
Other comprehensive income (loss)	(299)					(299)
Share repurchases	(27,163)		$ (27,163)
Share repurchases, Shares			1,305
Restricted stock		$ 2		(2)
Restricted stock, Shares		228
Stock options exercised	$ 10,608	$ 12		10,596
Stock options exercised, Shares	1,210	1,210
Share-based compensation	$ 7,254			7,254
Business acquisitions	4,461	$ 3		4,458
Business acquisitions, Shares		214
Balance, Amount at Dec. 31, 2019	$ 659,238	$ 1,331	$ (535,693)	$ 714,704	$ 479,576	$ (680)
Balance, Shares at Dec. 31, 2019		133,056	77,637

Accumulated Other Comprehensive Loss (Tables)

12 Months Ended

Dec. 31, 2019

Equity [Abstract]

Components of Accumulated Other Comprehensive Loss

The components of accumulated other comprehensive loss at December 31, 2019 and 2018 were as follows (in thousands):

	2019			2018
Net unrealized gain (loss) on available-for-sale securities, net of income tax expense (benefit) of $220 and $(183), respectively	$	393		$	(495	)
Net unrealized gain (loss) on interest rate swap, net of income tax expense (benefit) of $(320) and $213, respectively		(375	)		694
Foreign currency translation		(698	)		(681	)
Accumulated other comprehensive loss	$	(680	)	$	(482	)

Revenue (Tables)

12 Months Ended

Dec. 31, 2019

Revenue Recognition [Abstract]

Summary of Disaggregation of Revenue by Source

The following tables disaggregate our revenue by source (in thousands):

	For the Year Ended December 31, 2019
	Financial		Benefits &		National
	Services		Insurance		Practices		Consolidated
Accounting, tax, advisory and consulting	$	616,567	$	—	$	—	$	616,567
Core Benefits and Insurance Services		—		283,783		—		283,783
Non-core Benefits and Insurance Services		—		12,445		—		12,445
Managed networking, hardware services		—		—		25,982		25,982
National Practices consulting		—		—		9,647		9,647
Total revenue	$	616,567	$	296,228	$	35,629	$	948,424

	For the Year Ended December 31, 2018
	Financial		Benefits &		National
	Services		Insurance		Practices		Consolidated
Accounting, tax, advisory and consulting	$	600,926	$	—	$	—	$	600,926
Core Benefits and Insurance Services		—		276,496		—		276,496
Non-core Benefits and Insurance Services		—		11,941		—		11,941
Managed networking, hardware services		—		—		24,404		24,404
National Practices consulting		—		—		8,236		8,236
Total revenue	$	600,926	$	288,437	$	32,640	$	922,003

Subsequent Events - Additional Information (Detail) - USD ($) $ in Millions				2 Months Ended
	Apr. 01, 2020	Feb. 06, 2020	Feb. 01, 2020	Feb. 21, 2020
Forecast [Member]
Subsequent Event [Line Items]
Renewal period of share repurchase	1 year
Stock repurchase program authorized to be repurchased	5,000,000.0
Subsequent Event [Member]
Subsequent Event [Line Items]
Stock repurchased, shares				200,000
Stock repurchased, value				$ 5.2
Renewal period of share repurchase		16 years
Subsequent Event [Member] \| Minimum [Member]
Subsequent Event [Line Items]
Business acquisition, annualized revenue			$ 6.0
Subsequent Event [Member] \| Alliance [Member]
Subsequent Event [Line Items]
Effective date of acquisition			Feb. 01, 2020
Acquired entity, name			Alliance Insurance Services, Inc.
Subsequent Event [Member] \| PD [Member]
Subsequent Event [Line Items]
Effective date of acquisition			Feb. 01, 2020
Acquired entity, name			Pension Dynamics Company, LLC
Subsequent Event [Member] \| Sunshine [Member]
Subsequent Event [Line Items]
Effective date of acquisition			Feb. 01, 2020
Acquired entity, name			Sunshine Systems

Employee Share Plans - Stock Award Activity (Detail) $ / shares in Units, shares in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2019 USD ($) $ / shares shares
Compensation And Retirement Disclosure [Abstract]
Outstanding Beginning balance, Number of Options \| shares	3,622
Exercised, Number of Options \| shares	(1,210)
Outstanding Ending balance, Number of Options \| shares	2,412
Vested and exercisable Ending balance, Number of Options \| shares	1,456
Outstanding Beginning balance, Weighted Average Exercise Price Per Share \| $ / shares	$ 11.97
Exercised, Weighted Average Exercise Price Per Share \| $ / shares	8.77
Outstanding Ending balance, Weighted Average Exercise Price Per Share \| $ / shares	13.58
Vested and exercisable Ending balance, Weighted Average Exercise Price Per Share \| $ / shares	$ 11.54
Weighted Average Remaining Contractual Term, Outstanding	2 years 9 months
Weighted Average Remaining Contractual Term, Vested and exercisable at December 31, 2019	2 years 1 month 17 days
Aggregate Intrinsic Value, Outstanding Ending Balance \| $	$ 32.3
Aggregate Intrinsic Value, Vested and exercisable at December 31, 2019 \| $	$ 22.4

Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2019

Earnings Per Share [Abstract]

Computation of Basic and Diluted Earnings Per Share from Continuing Operations

	Year Ended December 31,
	2019		2018		2017
Numerator:
Income from continuing operations	$	71,049	$	61,573	$	51,032
Denominator:
Basic
Weighted average common shares outstanding		54,299		54,561		53,862
Diluted
Stock options (1)		1,288		1,542		1,499
Restricted stock awards		234		302		328
Contingent shares (2)		74		82		—
Diluted weighted average common shares outstanding		55,895		56,487		55,689
Earnings Per Share:
Basic earnings per share from continuing operations	$	1.31	$	1.13	$	0.95
Diluted earnings per share from continuing operations	$	1.27	$	1.09	$	0.92

(1)	For the years ended December 31, 2019, 2018 and 2017, a total of 0.5 million, 0.4 million and 0.5 million stock based awards, respectively, were excluded from the calculation of diluted earnings per share as their exercise prices would render them anti-dilutive.

(2)	Contingent shares represent additional shares to be issued for purchase price earned by former owners of businesses acquired by us once future conditions have been met. For further details, refer to Note 18, Acquisitions.

Commitments and Contingencies (Letters of Credit and Guarantees) - Additional Information (Detail) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Commitments And Contingencies Disclosure [Abstract]
Letters of credit outstanding	$ 1.3	$ 1.1
License bonds outstanding amount	$ 2.3	$ 2.9

Leases - Schedule of Maturity of Operating Lease Commitments (Detail) $ in Thousands	Dec. 31, 2018 USD ($)
Leases [Abstract]
2019	$ 34,256
2020	30,419
2021	26,172
2022	20,358
2023	18,981
Thereafter	65,854
Total future minimum rental commitments	$ 196,040

Financial Instruments - Summary of Effects of Interest Rate Swaps (Detail) - Interest Rate Swap [Member] - Interest Expense [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Derivatives, Fair Value [Line Items]
(Loss) Gain recognized in AOCL,net of tax	$ (1,222)	$ (17)
Gain (Loss) reclassified from AOCL into expense	$ 399	$ 357

Acquisitions - Additional Information (Detail)	12 Months Ended
Acquisitions - Additional Information (Detail)	Dec. 31, 2019 USD ($) Business Client_List shares	Dec. 31, 2018 USD ($) Client_List shares	Dec. 31, 2017 USD ($)
Business Acquisition, Contingent Consideration [Line Items]
Number of businesses acquired \| Business	6
Consideration paid in cash	$ 19,400,000	$ 27,900,000
Consideration paid in common stock	2,000,000.0	900,000
Contingent consideration	11,200,000	13,400,000
Cash	800,000	300,000
Acquired client funds	6,900,000
Contingent consideration arrangements - High	11,500,000	15,300,000
Aggregate fair value of contingent consideration	10,300,000
Contingent consideration, current	16,193,000	22,538,000
Contingent consideration, non-current	15,896,000	17,170,000
Annual aggregate revenue	17,400,000	11,000,000.0
Fair value of obligation at acquisition date		13,400,000
Goodwill	588,213,000	564,300,000	$ 528,424,000
Changes in fair value of contingent consideration	1,600,000	2,600,000
Consideration paid in cash	$ 16,900,000	$ 11,000,000.0
Number of common stock issued \| shares	100,000	100,000
Benefits and Insurance Services Practice Group [Member]
Business Acquisition, Contingent Consideration [Line Items]
Goodwill	$ 252,300,000	$ 233,008,000	219,897,000
Financial Services Practice Group [Member]
Business Acquisition, Contingent Consideration [Line Items]
Goodwill	334,247,000	329,626,000	$ 306,861,000
Contingent Purchase Price Liability – Current [Member]
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration, current	2,800,000	3,900,000
Contingent Purchase Price Liability – Non-current [Member]
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration, non-current	$ 7,500,000	$ 9,500,000
Wenner Group, LLC [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Jan. 01, 2019
Acquired entity, name	Wenner Group, LLC
Paydayta, Inc [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Jul. 01, 2019
Acquired entity, name	Paydayta, Inc.
Gavion, LLC [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Jul. 01, 2019
Acquired entity, name	Gavion, LLC
QBA Benefits, LLC [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Aug. 01, 2019
Acquired entity, name	QBA Benefits, LLC.
Ericson CPAs [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Aug. 01, 2019
Acquired entity, name	Ericson CPAs
Brinig Taylor Zimmer, Inc [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Sep. 01, 2019
Acquired entity, name	Brinig Taylor Zimmer, Inc.
Laurus Transaction Advisors, LLC. [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition		Feb. 01, 2018
Acquired entity, name		Laurus
InR Advisory Services, LLC [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition		Apr. 01, 2018
Acquired entity, name		InR
Sequoia Financial Group, LLC. [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition		Dec. 01, 2018
Acquired entity, name		Sequoia
Dec. 31, 2020 InR Advisory Services, LLC (“InR”) and Laurus Transaction Advisors, LLC (“Laurus”) [Member]
Business Acquisition, Contingent Consideration [Line Items]
Goodwill	$ 24,400,000	$ 36,100,000
Acquisition of Client Lists [Member] \| Benefits and Insurance Services Practice Group [Member]
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash	300,000
Contingent consideration	$ 200,000
Number of client list purchased \| Client_List	1
Acquisition of Client Lists [Member] \| Financial Services Practice Group [Member]
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash		300,000
Contingent consideration		$ 200,000
Number of client list purchased \| Client_List		1
Previous Client List Purchases [Member]
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash	$ 900,000	$ 800,000

Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2019

Investments All Other Investments [Abstract]

Summary of Bond Activity

The following table summarizes our bond activity for the years ended December 31, 2019 and 2018 (in thousands):

	2019			2018
Fair value at January 1	$	56,556		$	51,101
Purchases		27,216			18,426
Sales		(1,686	)		(1,793	)
Maturities and calls		(22,272	)		(10,445	)
Decrease in bond premium		(460	)		(377	)
Fair market value adjustment		1,305			(356	)
Fair value at December 31	$	60,659		$	56,556

Summary of Outstanding Interest Rate Swaps

	December 31, 2019
	Notional Amount		Fair Value			Balance Sheet Location
Interest rate swaps	$	45,000	$	(591	)	Other non-current liabilities
Interest rate swap	$	25,000	$	66		Other current assets

	December 31, 2018
	Notional Amount		Fair Value			Balance Sheet Location
Interest rate swaps	$	70,000	$	1,096		Other non-current assets

Summary of Effects of Interest Rate Swap

The following table summarizes the effects of the interest rate swap on our accompanying Consolidated Statements of Comprehensive Income for the years ended December 31, 2019 and 2018 (in thousands):

	(Loss) recognized in AOCL, net of tax						Gain reclassified from AOCL into expense
	Twelve Months Ended December 31,						Twelve Months Ended December 31,				Location
	2019			2018			2019		2018
Interest rate swaps	$	(1,222	)	$	(17	)	$	399	$	357	Interest expense

Revenue - Summary of Disaggregation of Revenue by Source (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disaggregation Of Revenue [Line Items]
Total revenue	$ 203,138	$ 239,790	$ 235,498	$ 269,998	$ 199,023	$ 224,249	$ 232,641	$ 266,090	$ 948,424	$ 922,003	$ 855,340
Financial Services [Member]
Disaggregation Of Revenue [Line Items]
Total revenue									616,567	600,926
Benefits and Insurance Services [Member]
Disaggregation Of Revenue [Line Items]
Total revenue									296,228	288,437
National Practices [Member]
Disaggregation Of Revenue [Line Items]
Total revenue									35,629	32,640
Accounting, Tax, Advisory and Consulting [Member]
Disaggregation Of Revenue [Line Items]
Total revenue									616,567	600,926
Accounting, Tax, Advisory and Consulting [Member] \| Financial Services [Member]
Disaggregation Of Revenue [Line Items]
Total revenue									616,567	600,926
Core Benefits and Insurance Services [Member]
Disaggregation Of Revenue [Line Items]
Total revenue									283,783	276,496
Core Benefits and Insurance Services [Member] \| Benefits and Insurance Services [Member]
Disaggregation Of Revenue [Line Items]
Total revenue									283,783	276,496
Non-core Benefits and Insurance Services [Member]
Disaggregation Of Revenue [Line Items]
Total revenue									12,445	11,941
Non-core Benefits and Insurance Services [Member] \| Benefits and Insurance Services [Member]
Disaggregation Of Revenue [Line Items]
Total revenue									12,445	11,941
Managed Networking, Hardware Services [Member]
Disaggregation Of Revenue [Line Items]
Total revenue									25,982	24,404
Managed Networking, Hardware Services [Member] \| National Practices [Member]
Disaggregation Of Revenue [Line Items]
Total revenue									25,982	24,404
National Practices Consulting [Member]
Disaggregation Of Revenue [Line Items]
Total revenue									9,647	8,236
National Practices Consulting [Member] \| National Practices [Member]
Disaggregation Of Revenue [Line Items]
Total revenue									$ 9,647	$ 8,236

Financial Instruments - Summary of Bond Activity (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Fair value at beginning of period	$ 56,556	$ 51,101
Purchases	27,216	18,426
Sales	(1,686)	(1,793)
Maturities and calls	(22,272)	(10,445)
Decrease in bond premium	(460)	(377)
Fair market value adjustment	1,305	(356)
Fair value at end of period	$ 60,659	$ 56,556

Accounts Receivable, Net

12 Months Ended

Dec. 31, 2019

Receivables [Abstract]

Schedule of Accounts Receivable, Net

Note 3. Accounts Receivable, Net

Accounts receivable, net balances at December 31, 2019 and 2018 were as follows (in thousands):

	2019			2018
Trade accounts receivable	$	176,375		$	159,992
Unbilled revenue, at net realizable value		60,035			60,684
Total accounts receivable		236,410			220,676
Allowance for doubtful accounts		(14,379	)		(13,389	)
Accounts receivable, net	$	222,031		$	207,287

Changes in the allowance for doubtful accounts on accounts receivable are as follows (in thousands):

	2019			2018			2017
Balance at beginning of period	$	(13,389	)	$	(13,827	)	$	(13,508	)
Provision for losses		(2,430	)		(3,776	)		(5,529	)
Charge-offs, net of recoveries		1,440			4,214			5,210
Balance at end of period	$	(14,379	)	$	(13,389	)	$	(13,827	)

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2019

Fair Value Disclosures [Abstract]

Summary of Assets and Liabilities Measured at Fair Value on a Recurring Basis

The following table summarizes our assets and liabilities at December 31, 2019 and 2018 that are measured at fair value on a recurring basis subsequent to initial recognition and indicates the fair value hierarchy of the valuation techniques utilized by us to determine such fair value (in thousands):

	Level		December 31, 2019			December 31, 2018
Deferred compensation plan assets		1	$	106,851		$	84,435
Corporate and municipal bonds		1		60,659			56,556
Deferred compensation plan liabilities		1		(106,851	)		(84,435	)
Interest rate swaps, net		2		(525	)		1,096
Contingent purchase price liabilities		3		(32,089	)		(39,708	)

Change in Level 3 Fair Values of Contingent Purchase Price Liabilities

	Contingent Purchase Price Liabilities
Beginning balance — January 1, 2018	$	(37,574	)
Additions from business acquisitions		(13,382	)
Settlement of contingent purchase price payable		13,865
Change in fair value of contingency		(1,673	)
Change in net present value of contingency		(944	)
Balance — December 31, 2018	$	(39,708	)
Additions from business acquisitions		(10,150	)
Settlement of contingent purchase price payable		19,368
Change in fair value of contingency		(865	)
Change in net present value of contingency		(734	)
Balance — December 31, 2019	$	(32,089	)

Income Taxes - Income from Continuing Operations Before Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
United States	$ 92,710	$ 79,669	$ 74,151
Foreign (Canada)	179	171	169
Income (loss) from continuing operations before income tax expense (benefit)	$ 92,889	$ 79,840	$ 74,320

Financial Instruments - Summary of Outstanding Interest Rate Swaps (Detail) - Interest Rate Swap [Member] - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Other Non-current Liability [Member]
Derivatives, Fair Value [Line Items]
Notional Amount	$ 45,000,000
Fair Value	(591,000)
Other Non-current Assets [Member]
Derivatives, Fair Value [Line Items]
Fair Value		$ 1,096,000
Notional Amount		$ 70,000,000
Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Fair Value	66,000
Notional Amount	$ 25,000,000

Basis of Presentation and Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2019

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Organization

Basis of Presentation

Use of Estimates

Revenue Recognition

Operating Expenses

Share-Based Compensation

Operating Leases

Cash and Cash Equivalents

Cash and Cash Equivalents - Cash and cash equivalents consist of cash on hand and investments with an original maturity of three months or less when purchased.

Restricted Cash

Accounts Receivable and Allowance for Doubtful Accounts

Funds Held for Clients and Client Fund Obligations

Property and Equipment

Buildings		25 to 40 years
Furniture and fixtures		5 to 10 years
Capitalized software		2 to 7 years
Equipment		3 to 7 years

Goodwill and Other Intangible Assets

Income Taxes

Business Combinations

Contingent Purchase Price Liabilities

Refer to Note 7, Fair Value Measurements, and Note 18, Acquisitions, for further discussion of our contingent purchase price liabilities and acquisitions.

Interest Rate Derivative Instruments

Recent Accounting Pronouncements

Accounting Standards Adopted in 2019

The following table presents the impact of adopting the New Lease Standard on our consolidated balance sheet.

	Balance at				Balance at
	December 31, 2018		New Lease Standard		January 1, 2019
Operating lease right-of-use asset, net	$	—	$	144,675	$	144,675
Total assets		1,183,031		144,675		1,327,706
Operating lease liability - current		—		28,109		28,109
Total current liabilities		321,314		28,109		349,423
Operating lease liability - non-current		—		116,566		116,566
Total non-current liabilities		268,054		116,566		384,620
Total liabilities and stockholders' equity		1,183,031		144,675		1,327,706

Accounting Standards Issued But Not Yet Adopted

Goodwill and Other Intangible Assets, Net

12 Months Ended

Dec. 31, 2019

Goodwill And Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets, Net

Note 5. Goodwill and Other Intangible Assets, Net

A summary of changes in the carrying amount of goodwill by operating segment for the years ended December 31, 2019 and 2018 were as follows (in thousands):

	Financial Services			Benefits and Insurance Services		National Practices		Total Goodwill
December 31, 2017	$	306,861		$	219,897	$	1,666	$	528,424
Additions		22,978			13,111		—		36,089
Divestitures		(213	)		-		—		(213	)
December 31, 2018	$	329,626		$	233,008	$	1,666	$	564,300
Additions		5,077			19,292		—		24,369
Divestitures		(456	)		—		—		(456	)
December 31, 2019	$	334,247		$	252,300	$	1,666	$	588,213

We review goodwill at the reporting unit level at least annually, as of November 1, for impairment. We had five reporting units at November 1, 2019. No goodwill impairment was recognized as a result of the annual evaluation.

The components of goodwill and other intangible assets, net at December 31, 2019 and 2018 were as follows (in thousands):

	2019			2018
Goodwill	$	588,213		$	564,300
Intangibles :
Client lists		188,898			181,564
Other intangibles		9,882			9,447
Total intangibles		198,780			191,011
Total goodwill and other intangibles assets		786,993			755,311
Accumulated amortization:
Client lists		(125,887	)		(112,905	)
Other intangibles		(6,435	)		(5,397	)
Total accumulated amortization		(132,322	)		(118,302	)
Goodwill and other intangible assets, net	$	654,671		$	637,009

Amortization expense for client lists and other intangible assets was $14.1 million, $17.5 million and $17.8 million in 2019, 2018 and 2017, respectively. The weighted-average useful lives of total intangible assets, client lists and other intangible assets were 6.5 years, 6.8 years and 6.7 years, respectively. Other intangible assets are amortized over periods ranging from 2 to 10 years. Based on the amount of intangible assets subject to amortization at December 31, 2019, the estimated amortization expense is $13.1 million for 2020, $11.6 million for 2021, $9.9 million for 2022, $8.7 million for 2023 and $7.6 million for 2024.

Leases (Tables)

12 Months Ended

Dec. 31, 2019

Leases [Abstract]

Schedule of Balance Sheet Information Related to Leases

Balance sheet information related to the Company’s leases as of December 31, 2019 was as follows (in thousands):

	December 31, 2019
Operating lease ROU assets	$	140,831
Current portion of operating lease liabilities		29,030
Noncurrent portion of operating lease liabilities		132,018
Total operating lease liabilities	$	161,048

		December 31, 2019
Weighted-average remaining lease term		6.9 years
Weighted-average discount rate		3.6%

Schedule of Lease Cost and Other Lease Information

The components of lease cost and other lease information as of and during the year ended December 31, 2019 are as follows (in thousands):

	December 31, 2019
Operating lease cost	$	37,275
Cash paid for amounts included in measurement of lease liabilities
Operating cash flows for operating leases	$	37,667

Schedule of Maturity of Operating Lease Liabilities

Maturities of operating lease liabilities at December 31, 2019 and minimum cash commitments under operating leases at December 31, 2018 were as follows (in thousands):

	December 31, 2019
2020	$	34,775
2021		32,371
2022		26,112
2023		24,273
2024		21,578
Thereafter		67,025
Total undiscounted lease payments		206,134
Less: imputed interest		(45,086	)
Total lease liabilities	$	161,048

Schedule of Maturity of Operating Lease Commitments

Maturities of operating lease liabilities at December 31, 2019 and minimum cash commitments under operating leases at December 31, 2018 were as follows (in thousands):

	December 31, 2018
2019	$	34,256
2020		30,419
2021		26,172
2022		20,358
2023		18,981
Thereafter		65,854
Total future minimum rental commitments	$	196,040

Leases - Schedule of Balance Sheet Information Related to Leases (Detail) $ in Thousands	Dec. 31, 2019 USD ($)
Leases [Abstract]
Operating lease ROU assets	$ 140,831
Current portion of operating lease liabilities	29,030
Noncurrent portion of operating lease liabilities	132,018
Total operating lease liabilities	$ 161,048
Weighted-average remaining lease term	6 years 10 months 24 days
Weighted-average discount rate	3.60%

Debt and Financing Arrangements - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Outstanding balance under applicable credit facility	$ 105,500	$ 135,500
Line of Credit [Member]
Debt Instrument [Line Items]
Revolving loan commitment	$ 20,000
Line of credit facility renewal term	2019-08
Line of credit facility, termination date	Aug. 06, 2020
Outstanding line of credit	$ 0	0
2018 Credit Facility [Member]
Debt Instrument [Line Items]
Outstanding balance under applicable credit facility	$ 105,500	$ 135,500
Line of credit facility maturity year	2023
Available funds under credit facility	$ 287,700

Employee Share Plans - Performance Share Units Award Activity (Detail) - Performance Shares [Member] shares in Thousands	12 Months Ended
	Dec. 31, 2019 $ / shares shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted, Number of Shares \| shares	173
Adjustments for performance results, Number of Shares \| shares	27
Outstanding Ending balance, Number of Shares \| shares	200
Granted, Grant-Date Fair Value Per Unit \| $ / shares	$ 19.82
Adjustments for performance results, Grant-Date Fair Value Per Unit \| $ / shares	19.82
Outstanding Ending balance, Grant-Date Fair Value Per Unit \| $ / shares	$ 19.82

Income Taxes - Tax Effects of Temporary Differences That Rises to Significant Portions of Deferred Tax Assets and Deferred Tax Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 1,594	$ 1,091
Allowance for doubtful accounts	3,156	2,902
Employee benefits and compensation	26,442	24,761
Lease costs	4,889	4,099
State tax credit carryforwards	1,322	1,353
Other deferred tax assets	30	287
Total gross deferred tax assets	37,433	34,493
Less: valuation allowance	(2,799)	(1,840)
Total deferred tax assets, net	34,634	32,653
Client list intangible assets	846	1,184
Goodwill and other intangibles	42,496	35,840
Property and equipment	2,291	1,356
Other deferred tax liabilities	721	1,037
Total gross deferred tax liabilities	46,354	39,417
Net deferred tax liability	$ (11,720)	$ (6,764)