Insperity (NSP) has announced a special dividend of $2 per share.

The dividend will be paid on Dec. 26, 2014 to all stockholders of record as of Dec. 15, 2014.

“The authorization of this special dividend by our Board reflects our continued commitment to building stockholder value through the execution of our strategic plan and disciplined capital allocation strategy,” said Paul J. Sarvadi, Insperity chairman and chief executive officer. “With strong cash flows and a solid balance sheet that included working capital of $119 million and no debt at Sept. 30, 2014, we are pleased to return an additional $51 million to stockholders while continuing to invest in the business and execute our long-term growth strategy.”

The special dividend is in addition to the regular quarterly dividend of $0,19 per share previously announced on Nov. 14, 2014. The board of directors has authorized six increases to the regular dividend program since its beginning in 2005 at a quarterly rate of $0,07 per share. The company previously paid a special dividend of $1 per share in Dec. 2012.

Insperity, Inc. provides a range of human resources and business solutions. Insperity delivers administrative relief, better benefits, reduced liabilities and a systematic way to improve productivity through its premier Workforce Optimization solution. Additional company offerings include Human Capital Management, Payroll Services, Time and Attendance, Performance Management, Organizational Planning, Recruiting Services, Employment Screening, Financial Services, Expense Management, Retirement Services and Insurance Services.