Litigation and Other Contingencies	6 Months Ended
Jun. 30, 2026
Commitments and Contingencies Disclosure [Abstract]
Litigation and Other Contingencies	Note 6 – Litigation and Other Contingencies The Company has made payroll tax filings on behalf of numerous current and former clients claiming Employee Retention Tax Credits (“ERCs”). These filings are currently under examination by the IRS to assess the eligibility of the credits claimed. During the second quarter of 2026, the Company received a notice of proposed adjustment from the IRS that may result in the disallowance of up to approximately $63.0 million of ERCs that had previously been paid to clients. The examination is ongoing and the amount ultimately determined to be disallowed, if any, may differ from the proposed adjustment. Determining eligibility for ERCs is complex and is based on company-specific information, which we and other third-party payors do not independently have. While our clients are contractually and statutorily responsible for the accuracy of such claims and for any resulting liabilities, the IRS has taken the general position that certain third-party payors, including professional employer organizations such as BBSI, also bear responsibility for the repayment of disallowed credits, notwithstanding that such payors do not determine eligibility for the credits and do not receive the economic benefit of the credits. We disagree with the IRS’s position and intend to vigorously contest it. If the IRS were to seek recovery from the Company for disallowed credits and the Company were unable to recover such amounts from its clients or cause the clients to repay them, the Company nevertheless could be required to remit such amounts to the IRS. At this time, the Company is unable to make a reasonable estimate of the possible loss or range of loss, if any, associated with these matters, and accordingly, no liability has been recorded. In addition to the matter above, the Company is subject to various legal proceedings and claims that arise in the ordinary course of business. Management evaluates such matters in accordance with applicable accounting guidance and records a liability when a loss is considered probable and reasonably estimable. Based on currently available information, the Company has recorded estimated liabilities totaling $0.3 million and $0.5 million as of June 30, 2026 and December 31, 2025, respectively, within other accrued liabilities in the condensed consolidated balance sheets.

Litigation and Other Contingencies

6 Months Ended

Jun. 30, 2026

Commitments and Contingencies Disclosure [Abstract]

Note 6 – Litigation and Other Contingencies

The Company has made payroll tax filings on behalf of numerous current and former clients claiming Employee Retention Tax Credits (“ERCs”). These filings are currently under examination by the IRS to assess the eligibility of the credits claimed. During the second quarter of 2026, the Company received a notice of proposed adjustment from the IRS that may result in the disallowance of up to approximately $63.0 million of ERCs that had previously been paid to clients. The examination is ongoing and the amount ultimately determined to be disallowed, if any, may differ from the proposed adjustment.

Determining eligibility for ERCs is complex and is based on company-specific information, which we and other third-party payors do not independently have. While our clients are contractually and statutorily responsible for the accuracy of such claims and for any resulting liabilities, the IRS has taken the general position that certain third-party payors, including professional employer organizations such as BBSI, also bear responsibility for the repayment of disallowed credits, notwithstanding that such payors do not determine eligibility for the credits and do not receive the economic benefit of the credits. We disagree with the IRS’s position and intend to vigorously contest it.

If the IRS were to seek recovery from the Company for disallowed credits and the Company were unable to recover such amounts from its clients or cause the clients to repay them, the Company nevertheless could be required to remit such amounts to the IRS. At this time, the Company is unable to make a reasonable estimate of the possible loss or range of loss, if any, associated with these matters, and accordingly, no liability has been recorded.

In addition to the matter above, the Company is subject to various legal proceedings and claims that arise in the ordinary course of business. Management evaluates such matters in accordance with applicable accounting guidance and records a liability when a loss is considered probable and reasonably estimable. Based on currently available information, the Company has recorded estimated liabilities totaling $0.3 million and $0.5 million as of June 30, 2026 and December 31, 2025, respectively, within other accrued liabilities in the condensed consolidated balance sheets.