v3.24.3
Restructuring (Tables)
9 Months Ended
Sep. 30, 2024
Restructuring and Related Activities [Abstract]  
Summary of Restructuring Costs The following table summarizes restructuring costs by type that have been incurred.
Three Months Ended September 30, 2024Three Months Ended September 30, 2023Nine Months Ended September 30, 2024Nine Months Ended September 30, 2023Inception to
Date
Estimated
Remaining
Costs
Estimated
Total
Cost
Employer Solutions
Severance and Related Benefits$1 $2 $3 $5 $10 $— $10 
Other Restructuring Costs(1)
3 9 24 41 86 1 87 
Total Employer Solutions$4 $11 $27 $46 $96 $1 $97 
Corporate
Severance and Related Benefits$7 $3 $15 $15 $32 $— $32 
Other Restructuring Costs(1)
1 1 3 2 5 5 10 
Total Corporate$8 $4 $18 $17 $37 $5 $42 
Total Restructuring Costs$12 $15 $45 $63 $133 $6 $139 
(1)Other restructuring costs associated with the Transformation Program primarily include data center exit costs, third party fees associated with the restructuring, and costs associated with transitioning existing technology and processes.
Schedule of Accrued Restructuring Liability
As of September 30, 2024, approximately $15 million of the Company's total restructuring liability is unpaid and is recorded in Accounts payable and accrued liabilities on the Condensed Consolidated Balance Sheets.
Severance and
Related Benefits
Other Restructuring
Costs
Total
Accrued restructuring liability as of December 31, 2023$6 $1 $7 
Restructuring charges18 27 45 
Cash payments(9)(28)(37)
Accrued restructuring liability as of September 30, 2024$15 $— $15