PCTY

Paylocity Holding Corporation

HALAL — SCREEN DOES NOT PASSstock

Is PCTY Halal?

Cloud-based payroll and HR software with strong compliance.

What You Should Know

Paylocity provides cloud-based payroll and human capital management. The software activity is generally permissible. Its March 31, 2026 Form 10-Q reports $4,389.428 million of assets, $162.5 million of interest-bearing debt, $2,482.526 million of cash including restricted funds-held-for-clients cash, $619.681 million of available-for-sale securities, $41.642 million of receivables and $502.286 million of quarterly revenue. Debt/assets is 3.70%, liquidity/assets is 70.67%, receivables-plus-cash/assets is 57.51%, and disclosed interest income on funds held for clients is 6.66% of revenue; client-funds structure and income make the quantitative result a fail despite the qualitative software activity.

⚠️ Concerns

  • Interest income on funds held for clients
  • Client-funds investment and custody structure
  • Liquidity/assets 70.67% exceeds examined limits
  • Receivables-plus-cash/assets 57.51% exceeds examined limits

Current quantitative Sharia screen

Based on 10-Q figures for the period ended 2026-03-31; calculated 2026-07-15.

USD · millions
Interest-bearing debt / assets
3.70%Within limit
Below 33.333% under FTSE Yasaar

162.5 / 4,389.428

Cash + interest-bearing securities / assets
70.67%Above limit
Below 33.333% under FTSE Yasaar

3,102.207 / 4,389.428

Receivables + cash / assets
57.51%Above limit
Below 50% under FTSE Yasaar

2,524.168 / 4,389.428

Non-compliant income / revenue
6.66%Above limit
No more than 5% under FTSE Yasaar

33.452 / 502.286

FTSE Yasaar
v4.6, February 2026
Financial
Fails
Overall
Fails

Debt/assets is 3.70%, liquidity/assets is 70.67%, receivables-plus-cash/assets is 57.51% and disclosed interest income is 6.66% of revenue; client-funds classification requires explicit review.

MSCI Islamic (total-assets series)
October 2024 methodology
Financial
Fails
Overall
Fails

Liquidity/assets is 70.67% and receivables-plus-cash/assets is 57.51%, above the examined MSCI limits; the client-funds balance is included in the filed total-assets denominator.

Malaysia SAC financial ratios
single 5% activity benchmark adopted November 2025
Financial
Fails
Overall
Fails

The examined liquidity and receivables-plus-cash ratios exceed the limits; activity remains incomplete and this is not an official classification.

Market-cap denominator methods
MSCI M-Series, S&P and Dow Jones methods differ
Financial
Not calculated
Overall
Incomplete

A properly licensed and reproducible historical market-cap series is not stored; filing-based asset ratios remain documented.

Business-activity disclosure

Paylocity provides cloud payroll, HR, finance and IT software. The software activity is generally permissible, while client-funds investment operations and product end uses require separate review.

Limitation: The filing distinguishes client-funds interest revenue but does not provide a universal prohibited-activity numerator for every product workflow or client use.

Purification

Paylocity discloses $33.452 million of interest income on funds held for clients, but does not prescribe a scholar-approved purification percentage; the disclosed amount is not treated as a complete prohibited-revenue numerator.

Inputs, assumptions and primary sources
  • Amounts are USD millions from Paylocity's March 31, 2026 Form 10-Q.
  • Interest-bearing debt is $162.5 million of long-term borrowings; operating lease liabilities are excluded.
  • Cash and cash equivalents input includes $398.070 million corporate cash plus $2,084.456 million of restricted funds-held-for-clients cash; available-for-sale securities of $619.681 million are included as interest-bearing securities. The client-funds treatment is shown explicitly because the corresponding client-funds obligation is also on the balance sheet.
  • Accounts receivable, net are $41.642 million and quarterly total revenue is $502.286 million. Interest income on funds held for clients is $33.452 million.
  • Payroll, HR, finance and IT software are generally permissible, but client-funds investment income and the restricted-funds structure require separate quantitative and qualitative review.

This is a reproducible financial screen, not a fatwa. A failed total-assets screen can coexist with a pass under a market-cap methodology. ZakatInvest keeps the qualitative assessment separate so numerical thresholds do not erase material context.

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