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Paycom (PAYC)
NYSE:PAYC
US Market
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Paycom (PAYC) Operating Expense Breakdown

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Operating Expense Breakdown

Details core costs like R&D, marketing, and admin, offering insight into how efficiently the company runs and where it’s prioritizing investment.
Paycom has shifted capital into growth: Sales & Marketing and R&D account for the bulk of expense inflation while G&A stayed relatively stable and rising D&A implies more capitalized investments. Q1 2026 shows a modest pullback from 2025 expense peaks, consistent with management’s conservative guide and flagged sales‑force ramp timing risk. Management credits automation for margin improvement, but heavy buybacks and higher leverage mean these elevated acquisition and product investments must translate into sustained recurring revenue to justify tighter liquidity and execution risk.
Date
Sales and Marketing
Research and Development
General and Administrative
Depreciation and Amortization
Jun 30, 2026
$118.80M$51.90M$77.30M$25.60M
Mar 31, 2026
$117.60M$60.70M$69.40M$26.70M
Dec 31, 2025
$130.20M$72.20M$71.10M$25.80M
Sep 30, 2025
$125.70M$74.10M$71.90M$23.60M
Jun 30, 2025
$116.00M$74.80M$70.20M$22.80M
Mar 31, 2025
$110.90M$62.30M$66.00M$21.60M
Dec 31, 2024
$107.50M$66.70M$66.00M$21.50M
Sep 30, 2024
$104.48M$63.05M$70.64M$20.54M
Jun 30, 2024
$106.86M$62.37M$70.07M$19.18M
Mar 31, 2024
$115.52M$50.51M-$48.10M$17.51M