Skip to content
    NSP
    Earnings call· Jun 2026(Q2 FY26)

    INSPERITY Q2 FY26 earnings call NSP

    Jul 29, 2026 Source

    Executive summary

    Insperity Q2 FY26 — Margin Recovery Progress and HRScale Momentum

    Insperity delivered strong Q2 FY26 results, surpassing expectations for adjusted EPS and EBITDA, driven by effective execution of its margin recovery plan. The company is now focused on leveraging its refined sales motion, the newly launched HRScale platform, and AI initiatives to regain worksite employee growth momentum in the second half of the year, setting the stage for balanced growth and profitability in 2027. The firm is also adapting to client preferences for benefits options outside its core plan, indicating a strategic shift in service delivery.

    Highlights

    5
    • Adjusted EPS of $0.34 per share, exceeding the midpoint of the expected range and representing a 31% year-over-year increase.

    • Adjusted EBITDA of $36 million, exceeding the midpoint of the expected range and representing a 13% year-over-year increase.

    • Average paid worksite employees (WSE) of 305,764, above the high end of the expected range, driven by higher-than-expected net hiring.

    • Successful formal launch of HRScale, onboarding beta clients and accumulating 8,000 WSEs in sold accounts.

    • Client confidence remains resilient, with 63% of surveyed clients expecting their businesses to perform better in 2026 than in 2025.

    Concerns

    5
    • Modest 1.1% decrease in average paid worksite employees year-over-year in Q2 2026.

    • Gross profit decreased by 3% to $217 million in Q2 2026.

    • Gross profit per worksite employee decreased by 1% to $237 per month.

    • Lower actuarial reserve adjustments related to prior policy years impacted workers' compensation costs in Q2 2026 versus Q2 2025.

    • Elevated health care cost trends in the marketplace necessitate maintaining a wider range of potential outcomes for benefits costs in H2 2026.

    Guidance & targets

    8
    CategoryTargetConfidence
    Full-year 2026 Paid Worksite Employees
    305,000 to 307,000
    high materiality
    Medium
    Full-year 2026 Adjusted EBITDA
    $185 million to $225 million
    high materiality
    Medium
    Full-year 2026 Adjusted EPS
    $1.88 to $2.43
    high materiality
    Medium
    Full-year 2026 Effective Tax Rate (Adjusted EPS)
    36%
    medium materiality
    High
    Full-year 2026 Weighted Average Shares Outstanding
    38.6 million
    low materiality
    High
    Q3 2026 Average Paid Worksite Employees
    305,500 to 307,500
    high materiality
    Medium
    Q3 2026 Adjusted EBITDA
    $14 million to $41 million
    high materiality
    Medium
    Q3 2026 Adjusted EPS
    minus $0.09 to positive $0.41
    high materiality
    Medium

    Operational metrics

    17
    Adjusted EPS
    $0.34up 31% YoY
    Q2 FY26

    Exceeded the midpoint of the expected range.

    Adjusted EBITDA
    $36 millionup 13% YoY
    Q2 FY26

    Exceeded the midpoint of the expected range.

    Average Paid Worksite Employees
    305,764down 1.1% YoY
    Q2 FY26

    Above the high end of the expected range, driven by higher-than-expected net hiring within the client base.

    Gross Profit
    $217 milliondown 3% YoY
    Q2 FY26

    Total gross profit.

    Gross Profit per Worksite Employee
    $237down 1% YoY
    Q2 FY26

    In line with expectations and a slight improvement over Q1 2026.

    Benefits Cost per Covered Employee
    5.2%up YoY
    Q2 FY26

    Consistent with expectations and Q1 results. Favorable impact from client mix change, plan design changes, and UnitedHealthcare contract changes.

    Operating Expenses
    $211 milliondown 8% YoY
    Q2 FY26

    Due primarily to lower headcount-related costs and stock compensation costs, partially offset by increased advertising expenses.

    Cash Operating Expenses
    6%down YoY
    Q2 FY26

    Decrease versus Q2 2025.

    Investment in HRScale
    $8 million
    Q2 FY26

    Declined in Q2 due to reduction in certain investment costs and transition of client onboarding/service-related costs to operational costs.

    Dividends Paid
    $23 million
    Q2 FY26

    Paid through the regular dividend program.

    Adjusted Cash Balance
    $95 millionup from $36 million at Q1 end
    Q2 FY26

    Compared to $36 million at the end of Q1.

    Credit Facility Borrowing
    $50 million
    Q2 FY26

    Borrowed under the credit facility for working capital purposes, primarily for timing of funding direct cost programs.

    Client Base with External Benefits
    7%
    Q2 FY26

    Percentage of client base obtaining benefits outside the Insperity plan, including new clients added within the past 12 months.

    Clients Expecting Business Improvement
    63%
    Q2 FY26

    Of surveyed clients, expecting their businesses to perform better in 2026 than in 2025.

    Clients Piloting or Integrating AI
    63%
    Q2 FY26

    Of surveyed clients, reporting they are either piloting AI or integrating it into their business strategy.

    Clients with No AI Plans
    8%
    Q2 FY26

    Of surveyed clients, reporting no plans to use AI.

    HRScale Sold Accounts Worksite Employees
    8,000
    Q3 FY26 (start)

    Total worksite employees in sold HRScale accounts at the start of Q3, including those already live and those in implementation.

    Industry KPIs

    2
    MetricValueDetails
    Peo metrics305,764employees
    Retention rateIn line with forecast

    Product announcements

    3
    ProductTypeDetails
    HRScalelaunch
    Compass AI enginemilestone
    HR360 Agentupdate

    Deals & partnerships

    1
    WorkdayJoint solution development and go-to-market for HRScale

    HRScale is a joint solution with Workday, designed to enhance Insperity's PEO offering for mid-market companies. There is an ongoing dialogue to develop the product roadmap and strengthen the go-to-market plan.

    Risks & headwinds

    4
    Impact of margin recovery plan on sales and client retentionH1 2026

    Sales and retention finished at the lower end of typical ranges in H1 2026.

    Mitigation: Refined sales motion, HRScale ramp-up, and AI initiatives are expected to advance sales and retention efforts over the balance of the year.

    Elevated health care cost trendsRemainder of 2026

    Benefits cost per covered employee increased by 5.2% over Q2 2025.

    Mitigation: Maintaining a wider range of potential outcomes in guidance; margin recovery plan includes plan design changes and UnitedHealthcare contract changes to temper costs.

    Lower actuarial reserve adjustments for workers' compensationQ2 2026

    Favorable adjustments declined in Q2 2026 versus Q2 2025.

    Mitigation: Generally in line with expectations; relative stability in current period costs noted.

    Seasonality of quarterly earnings patternFY26

    Typically highest in Q1 and declines each quarter thereafter.

    Mitigation: Expected to be less pronounced in 2026 due to UnitedHealthcare pooling level change (higher fixed premium charged evenly, claims impact weighted to later quarters) and cumulative impact of margin recovery plan building in H2.

    What to watch in Q3 FY26

    4

    Worksite Employee Growth Momentum

    H2 2026 and into 2027
    Current1.1% decrease YoY in Q2
    TargetRegain growth momentum

    Why it matters

    Regaining WSE growth momentum is a key priority for 2026 and foundational for 2027 earnings growth.

    Paul will then comment on the progress of our margin recovery plan and our game plan to regain worksite employee growth momentum.

    Q&A highlights

    6

    What is the makeup of the 8,000 worksite employees on HRScale, where did they come from, what are their sizes, and what is the pipeline for onboarding?

    The 8,000 WSEs include both current clients migrating and new accounts, with a variety of client sizes, including some over 1,000 employees. The focus is on building a referenceable client base and momentum, with strong enthusiasm and receptivity in the market.

    Good news is we have in this pipeline that I mentioned on the 8,000. Of course, we prioritize current clients moving first, but we also will have employees or new accounts as we go through the year. So we're very pleased about that. And we have different size clients, including some over that 1,000 employee level, which is excellent.

    asked by Andrew Nicholas · answered by Paul Sarvadi

    3 min read6 chapters

    Detailed Narrative

    01

    Margin Recovery Plan Execution

    Insperity's margin recovery plan, initiated in response to 2025's healthcare claims trends, has shown meaningful progress in Q2 2026. The plan comprises ongoing pricing and client retention strategies, benefits plan design changes, and UnitedHealthcare contract adjustments, alongside robust operating expense management. These efforts resulted in a 31% YoY increase in adjusted EPS and a 13% YoY increase in adjusted EBITDA, with benefits cost per covered employee increasing by 5.2%, consistent with expectations. The company anticipates the cumulative impact of these measures to be more pronounced in the second half of the year.

    02

    Worksite Employee Trends and Client Confidence

    The average number of paid worksite employees (WSE) in Q2 was 305,764, a modest 1.1% decrease YoY but above the company's expected range, primarily due to higher-than-expected net hiring within the client base. Client retention and new client WSEs were in line with forecasts. Client confidence remains strong, with 63% of surveyed clients expecting better business performance in 2026 than in 2025, and roughly one-quarter planning to hire in Q3, supporting continued demand for HR solutions.

    03

    HRScale Launch and Momentum

    Insperity formally launched HRScale, its joint solution with Workday, in Q2 2026, successfully onboarding beta clients and processing payroll. As of early Q3, sold HRScale accounts totaled nearly 8,000 worksite employees, with over 5,000 live on the platform and 3,000 in implementation. This platform targets mid-market companies (150 to 5,000 employees), significantly expanding Insperity's total addressable market and serving as a new growth driver. The company is building demand through various marketing channels and strengthening partner engagement.

    04

    AI Initiatives and Strategic Impact

    Insperity is accelerating AI adoption across its operations, from sales and marketing to client services and technology development, believing it will amplify human expertise and improve productivity. The proprietary Compass AI engine is maturing into a scalable enterprise platform, and the HR360 Agent is already helping clients and WSEs access resources more efficiently. Future plans include conversational reporting using demographic and transactional data to provide real-time insights, reinforcing Insperity's sophisticated HR support.

    05

    Evolving Benefits Strategy and Agency Operations

    In response to a higher pricing environment for healthcare, Insperity has expanded its insurance agency operation to provide more benefit options for clients, allowing them to retain their own plans through a third-party broker if it offers a better solution. At the end of Q2, 7% of clients obtained benefits outside the Insperity plan, including 14% of new clients. This strategy helps retain clients and acquire new ones by offering flexibility, while the company's own plan remains a core offering.

    06

    Operating Expense Management and Capital Allocation

    Total operating expenses decreased by 8% to $211 million in Q2 2026, primarily due to lower headcount-related and stock compensation costs, partially offset by increased advertising. Cash operating expenses decreased by 6% YoY. Investment in HRScale declined to $8 million ($5 million capitalized) as beta clients went live. The company returned $23 million in dividends and ended the quarter with $95 million in adjusted cash, having borrowed $50 million under its credit facility for working capital.

    AI-generated summary of the company’s earnings call. Not investment advice.