Insperity is a professional employer organization (PEO) and business performance solutions provider that serves small and medium-sized businesses across the United States. The company generates revenue by acting as a co-employer, assuming payroll and HR administration responsibilities for client worksite employees while earning a markup on payroll costs plus benefits, taxes, and workers' compensation insurance; its primary offering is HR360, a comprehensive HR platform covering payroll, benefits, compliance, performance management, and training. Insperity's revenues come from the markup component of gross billings to clients—excluding the pass-through payroll costs themselves—and are recognized as services are delivered each pay period, with pricing typically renewed annually and adjusted for changes in underlying costs.