Form: S-8

Securities to be offered to employees in employee benefit plans

June 12, 2026

S-8 S-8 EX-FILING FEES 0000902791 BARRETT BUSINESS SERVICES INC N/A Fees to be Paid 0000902791 2026-06-09 2026-06-09 0000902791 1 2026-06-09 2026-06-09 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-8

BARRETT BUSINESS SERVICES INC

Table 1: Newly Registered Securities

Security Type

Security Class Title

Fee Calculation Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

1 Equity Common Stock, $0.01 par value per share Other 1,200,000 $ 33.355 $ 40,026,000.00 0.0001381 $ 5,527.59

Total Offering Amounts:

$ 40,026,000.00

$ 5,527.59

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 5,527.59

Offering Note

1

Pursuant to Rule 416(a) under the Securities Act of 1933, as amended ("Securities Act"), this Registration Statement shall also cover any additional shares of the Registrant's common stock that become issuable in respect of the securities identified in the above table by reason of any stock dividend, stock split, recapitalization or other similar transactions. The amount registered represents additional shares of the Registrant's common stock authorized for issuance under the Registrant's Second Amended and Restated 2020 Stock Incentive Plan pursuant to an amendment thereto increasing the number of authorized shares by such amount, effective as of June 1, 2026. The proposed maximum offering price per unit and the maximum aggregate offering price are estimated in accordance with Rules 457(c) and (h) of the Securities Act solely for the purpose of calculating the registration fee based on the average of the high and low prices of the Registrant's common stock as reported on the Nasdaq Stock Market on June 8, 2026.

Table 2: Fee Offset Claims and Sources ☑Not Applicable
Registrant or Filer Name Form or Filing Type File Number Initial Filing Date Filing Date Fee Offset Claimed Security Type Associated with Fee Offset Claimed Security Title Associated with Fee Offset Claimed Unsold Securities Associated with Fee Offset Claimed Unsold Aggregate Offering Amount Associated with Fee Offset Claimed Fee Paid with Fee Offset Source
Rule 457(p)
Fee Offset Claims
Fee Offset Sources