Insperity (NSP) Earnings: Q3 2026 Results

The quarter ended September 30, 2026 and Insperity published the results on October 29, 2026. Revenue and diluted EPS are shown against Q3 2025, the same quarter a year earlier, which takes seasonal swings out of the comparison. Insperity reports EPS two ways: GAAP, under the accounting rules every US filer follows, and Adjusted, which leaves out items the company considers outside its operating results. The release reconciles the two, and when they diverge, the reconciliation says why.

• Insperity's revenues exclude the payroll cost of its worksite employees. Q3 2026 gross billings were $11,059 million, of which $9,408 million was WSEE payroll cost and $1,651 million was revenue.
• Insperity reports one segment, so this page carries no segment table.

Source: Insperity Q3 2026 results, October 29, 2026. Also in the Form 10-Q for the quarter ended September 30, 2026. Figures as reported; checked against the release on November 10, 2026.

From the earnings release

In its Q3 2026 release, Insperity said:

“The company also announced its updated guidance for 2026, including the fourth quarter of 2026.”

“Adjusted EPS reflects an effective tax rate of approximately 28% in Q4 2026 and 36% for the full year 2026 and outstanding shares of 39.0 million for Q4 2026 and 38.6 million for the full year 2026.”

Source: Insperity Q3 2026 release, Oct 29, 2026.

This is the company's own guidance as of Oct 29, 2026, quoted as given. Walnut does not make forecasts of its own. Analyst estimates for the coming quarters are on the NSP forecast page.

Revenue and diluted EPS for the last 5 quarters. Each date links to that quarter's release.

Revenues and GAAP diluted EPS, each as first reported in that quarter's release.

We do not hold a confirmed date for Insperity's next report. Companies post the date on their investor relations site a few weeks ahead, usually with the time of the conference call.

Each quarter keeps its own page with the figures as reported, so a link to one stays pointed at the same numbers after the next report.

• Q3 2026 (this page), reported Oct 29, 2026

Insperity is a professional employer organization, and its revenue is only the markup it bills on top of payroll. Its revenues exclude the payroll cost component of gross billings: in Q3 2026 gross billings were $11,059 million, WSEE payroll cost was $9,408 million, and revenues were $1,651 million. (Insperity Q3 2026 release, Oct 29, 2026; Insperity Form 10-Q, Q3 2026, Oct 29, 2026)

Insperity's revenues rose 2% because revenue per worksite employee (WSEE) rose 4% on higher pricing, to $1,791 per WSEE per month from $1,729. That was partly offset by a 2% fall in average WSEEs paid, to 307,265 from 312,842. (Insperity Q3 2026 release, Oct 29, 2026)

Pricing is set from the expected cost of payroll taxes, benefits and workers' compensation plus a gross profit margin, and contracts generally fix pricing for 12 months. In Q3 2026 gross profit rose 6% to $207 million, or $225 per WSEE per month against $208. Group health insurance cost rose 3.7% per covered employee, with 61% of WSEEs covered against 62%, and workers' compensation costs rose 27%, or $7 per WSEE per month. (Insperity Form 10-Q, Q3 2026, Oct 29, 2026; Insperity Q3 2026 release, Oct 29, 2026)

Approximately 86% of Insperity's health insurance costs are incurred under its policy with UnitedHealthcare. Its markets are concentrated: Texas accounted for approximately 17% of WSEEs in 2025 (8% in Houston), California 15% and New York 10%. Insperity targets businesses with approximately 10 to 5,000 employees, and its HR Scale offering was built with Workday. (Insperity Form 10-Q, Q3 2026, Oct 29, 2026; Insperity Form 10-K, 2025, Feb 11, 2026)

Insperity's GAAP diluted EPS was $(0.02) in Q3 2026, against $(0.53) a year earlier, and adjusted EPS was $0.22, against $(0.20). Adjusted EPS excludes non-cash stock-based compensation, $0.32 per share this quarter, less a $0.08 tax effect. Operating expenses fell 5% to $209 million, primarily on lower compensation costs from reduced corporate staff. (Insperity Q3 2026 release, Oct 29, 2026)

For the first nine months of 2026, Insperity's diluted EPS rose 38% to $0.95 and adjusted EPS rose 13% to $1.85; the nine-month figures also exclude $9 million of restructuring charges ($0.23 per share). The year-to-date effective income tax rate was 46%, against 38%. (Insperity Q3 2026 release, Oct 29, 2026; Insperity Form 10-Q, Q3 2026, Oct 29, 2026)

Insperity repurchased 131,000 shares for $6 million in Q3 2026 and about 302,000 shares for $10 million year to date, and paid $69 million of dividends in the nine months. Adjusted cash was $119 million at September 30, 2026, with $420 million of borrowings outstanding under its credit facility. (Insperity Q3 2026 release, Oct 29, 2026)

Diluted EPS divides net income by the weighted average number of shares outstanding in the quarter, plus the shares that options and other equity awards could add. Buybacks shrink that count and lift EPS for the same profit; share issuance and stock awards enlarge it.

Insperity publishes quarterly and full-year guidance in its release. For Q4 2026 it guided average WSEEs paid of 306,000 to 308,000, adjusted EPS of $0.07 to $0.42 and adjusted EBITDA of $24 to $44 million; GAAP diluted EPS is guided at $(0.14) to $0.21. (Insperity Q3 2026 release, Oct 29, 2026)

For full year 2026 Insperity guided average WSEEs paid of 305,500 to 306,000, adjusted EPS of $1.93 to $2.28 and adjusted EBITDA of $194 to $214 million, with GAAP diluted EPS of $0.81 to $1.16. The adjusted EPS figures assume an effective tax rate of approximately 28% in Q4 and 36% for the year. (Insperity Q3 2026 release, Oct 29, 2026)

A consensus figure is the average of the models published by the analysts who cover Insperity, collected by a data provider and revised up to the day of the report. A quarter that lands above it says how expectations were set as much as how the business did, and the share price on the day also reflects the guidance and the lines no consensus covers.

The consensus figures on this page are Yahoo Finance's, as pulled on the date shown. Each comes with the number of analysts behind it; the smaller that number, the more one revised estimate can move the average.

The figures below are the ones Insperity's own release and filings put weight on for Q3 2026, with the latest reported value for each.

What the quarter means for a holding is a separate question from what it reported. The case for and against owning NSP is on is NSP a buy or a sell?, what analysts expect next is on the NSP forecast, and what the company does is on the Insperity (NSP) stock page.

Every number on this page can be traced to a document Insperity published. Checking one takes a couple of minutes, and it is worth doing before you quote a figure anywhere.

• The results release is the document linked in the source line above. Companies publish it on their investor relations site at the moment results go out, and it carries the headline tables: revenue, operating income, net income and EPS for the quarter and the year-ago quarter.
• The same release is filed with the SEC as Exhibit 99.1 to a Form 8-K under Item 2.02, usually on the day of the report. The SEC copy does not change after the fact, which makes it the safer thing to link when you cite a number.
• The quarterly report (Form 10-Q) follows within a few weeks and carries the full financial statements, the segment note and management's discussion of what changed. The fourth quarter is covered by the annual report (Form 10-K) instead.
• Restated comparisons are flagged in the notes on this page. When a company redraws its segments or changes how it adjusts EPS, it restates the year-ago column, so the year-ago figure in a new release can differ from the one printed a year ago. This page always uses the comparison in the newer release, because that is the like-for-like one.

A walk-through of every line in a release, with what each one tells you, is in how to read an earnings report.