v3.26.1
Fair Value Measurements (Tables)
12 Months Ended
Dec. 31, 2025
EBP 001  
EBP, Investment, Fair Value and NAV [Line Items]  
Schedule of Financial Assets Measured at Fair Value on Recurring Basis

The Plan’s financial assets measured at fair value on a recurring basis were as follows:

 

 

 

 

December 31, 2025

 

 

 

 

 

 

 

Quoted

 

 

Significant

 

 

 

 

 

 

 

 

 

 

 

prices in

 

 

other

 

 

Significant

 

 

 

Carrying

 

 

active

 

 

observable

 

 

unobservable

 

 

 

value

 

 

markets

 

 

inputs

 

 

inputs

 

In Thousands

 

(Fair value)

 

 

(Level 1)

 

 

(Level 2)

 

 

(Level 3)

 

Mutual funds

 

$

 

907,275

 

 

$

 

907,275

 

 

$

 

 

 

$

 

 

Paychex common stock

 

 

 

171,534

 

 

 

 

171,534

 

 

 

 

 

 

 

 

 

CITs measured at fair value

 

 

 

113,678

 

 

 

 

 

 

 

 

113,678

 

 

 

 

 

Annuity fund

 

 

 

4,303

 

 

 

 

 

 

 

 

4,303

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CITs measured at NAV (1)

 

 

 

1,197,505

 

 

 

 

 

 

 

 

 

 

 

 

 

Total investments at fair value

 

$

 

2,394,295

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

December 31, 2024

 

 

 

 

 

 

 

Quoted

 

 

Significant

 

 

 

 

 

 

 

 

 

 

 

prices in

 

 

other

 

 

Significant

 

 

 

Carrying

 

 

active

 

 

observable

 

 

unobservable

 

 

 

value

 

 

markets

 

 

inputs

 

 

inputs

 

In Thousands

 

(Fair value)

 

 

(Level 1)

 

 

(Level 2)

 

 

(Level 3)

 

Mutual funds

 

$

 

799,667

 

 

$

 

799,667

 

 

 $

 

 

 

 $

 

 

Paychex common stock

 

 

 

231,016

 

 

 

 

231,016

 

 

 

 

 

 

 

 

 

CITs measured at fair value

 

 

 

153,615

 

 

 

 

 

 

 

 

153,615

 

 

 

 

 

Annuity fund

 

 

 

4,490

 

 

 

 

 

 

 

 

4,490

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CIT measured at NAV (1)

 

 

 

1,034,763

 

 

 

 

 

 

 

 

 

 

 

 

 

Total investments at fair value

 

$

 

2,223,551

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1) In accordance with Accounting Standards Codification subtopic 820-10, investments in CITs that are measured at fair value using the NAV per share (or its equivalent) practical expedient have not been classified in the fair value hierarchy. The fair value amounts of the CITs presented in the fair value tables are intended to permit reconciliation to balances presented in the Statements of Net Assets Available for Benefits.