Insperity, Inc. reported robust operational metrics in the second quarter ending June 30, 2026, with an increase in average worksite employees paid per month supporting revenue growth. The company’s business model centers on a co-employment PEO framework primarily serving small to medium businesses, where revenue is recognized as a markup on payroll costs and related services. While revenue trends remain positive, margin compression persists owing to escalating benefits costs and workers’ compensation, reflecting a common industry-wide challenge. Insperity’s partnership with Workday for its HR Scale solution signals a strategic emphasis on technology-enabled service differentiation within competitive PEO markets. Financially, the company maintains a solid liquidity position with a current ratio above 1 and manageable net debt, underscoring its capacity to invest in growth initiatives amid evolving regulatory and cost environments.