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Earnings from continuing operations (in dollars per share)

0.61

^[1]

1.54

^[1]

1.32

Diluted earnings per share

0.61

1.54

1.31

Earnings from discontinued operations (in dollars per share)

0.00

0.01

Dividends per share (in dollars per share)

0.61

^[1]

1.54

^[1]

1.32

$ 0.20

Average shares outstanding (millions):

Basic (in shares)

37.5

37.3

37.0

Diluted (in shares)

37.5

37.3

37.0

[1]	Earnings per share amounts for each quarter are required to be computed independently and may not equal the amounts computed for the total year.

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2014	Dec. 29, 2013	Dec. 30, 2012
Statement of Comprehensive Income [Abstract]
Net earnings	$ 23.7	$ 58.9	$ 50.1
Other comprehensive income, net of tax:
Foreign currency translation adjustments, net of tax expense of $0.6 million and tax benefit of $0.0 million and $0.4 million, respectively	(20.2)	(6.7)	4.9
Less: Reclassification adjustments included in net earnings	(0.9)	(0.1)	0.7
Foreign currency translation adjustments	(21.1)	(6.8)	5.6
Unrealized gains on investment, net of tax expense of $8.2 million, $16.2 million and $0.0 million, respectively	11.5	31.2	13.1
Pension liability adjustments, net of tax expense of $0.0 million, $0.2 million and $0.0 million, respectively	(0.8)	1.4	0.3
Less: Reclassification adjustments included in net earnings	0.1	0.2	0.2
Pension liability adjustments	(0.7)	1.6	0.5
Other comprehensive (loss) income	(10.3)	26.0	19.2
Comprehensive Income	$ 13.4	$ 84.9	$ 69.3

Consolidated Statements of Comprehensive Income (Parentheticals) - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2014	Dec. 29, 2013	Dec. 30, 2012
Statement of Comprehensive Income [Abstract]
Foreign currency translation adjustments, tax expense (benefit)	$ 0.6	$ 0.0	$ (0.4)
Tax expense on unrealized gains (losses)	8.2	16.2	0.0
Pension liability adjustments, tax expense	$ 0.0	$ 0.2	$ 0.0

Consolidated Balance Sheets - USD ($) $ in Millions	Dec. 28, 2014	Dec. 29, 2013
Current Assets:
Cash and equivalents	$ 83.1	$ 125.7
Trade accounts receivable, less allowances of $10.7 million and $9.9 million, respectively	1,122.8	1,023.1
Prepaid expenses and other current assets	47.9	52.2
Deferred taxes	34.4	35.5
Total current assets	1,288.2	1,236.5
Property and Equipment:
Property and Equipment:	360.0	350.5
Accumulated depreciation	(267.0)	(258.5)
Net property and equipment	93.0	92.0
Noncurrent Deferred Taxes	146.3	121.7
Goodwill, Net	90.3	90.3
Other Assets	300.1	258.1
Total Assets	1,917.9	1,798.6
Current Liabilities:
Short-term borrowings	91.9	28.3
Accounts payable and accrued liabilities	364.0	342.4
Accrued payroll and related taxes	308.5	294.9
Accrued insurance	26.9	27.6
Income and other taxes	68.8	68.8
Total current liabilities	860.1	762.0
Noncurrent Liabilities:
Accrued insurance	43.9	46.0
Accrued retirement benefits	140.8	134.7
Other long-term liabilities	39.4	33.3
Total noncurrent liabilities	224.1	214.0
Commitments and contingencies (See Commitments and Contingencies footnotes)
Treasury stock, at cost
Paid-in capital	24.9	26.0
Earnings invested in the business	767.4	751.3
Accumulated other comprehensive income	51.1	61.4
Total stockholders' equity	833.7	822.6
Total Liabilities and Stockholders' Equity	1,917.9	1,798.6
Class A common stock
Capital stock, $1.00 par value
Common stock, value	36.6	36.6
Treasury stock, at cost
Treasury stock, value	(49.2)	(55.6)
Total stockholders' equity	36.6	36.6
Class B common stock
Capital stock, $1.00 par value
Common stock, value	3.5	3.5
Treasury stock, at cost
Treasury stock, value	(0.6)	(0.6)
Total stockholders' equity	$ 3.5	$ 3.5

Consolidated Balance Sheets (Parenthetical) - USD ($) shares in Millions, $ in Millions	Dec. 28, 2014	Dec. 29, 2013
Allowance for trade accounts receivable	$ 10.7	$ 9.9
Class A common stock
Common stock, par value (in dollars per share)	$ 1.00	$ 1.00
Common stock, shares issued (in shares)	36.6	36.6
Treasury stock, Class A shares (in shares)	2.4	2.7
Class B common stock
Common stock, par value (in dollars per share)	$ 1.00	$ 1.00
Common stock, shares issued (in shares)	3.5	3.5

Consolidated Statements of Stockholders' Equity - USD ($) $ in Millions	Total	Class A common stock	Class B common stock	Class A common stock, Treasury Stock	Class B common stock, Treasury Stock	Paid-in Capital	Earnings Invested in the Business	Accumulated Other Comprehensive Income
Balance at beginning of year at Jan. 01, 2012		$ 36.6	$ 3.5	$ (66.3)	$ (0.6)	$ 28.8	$ 657.5	$ 16.2
Increase (Decrease) in Stockholders' Equity
Issuance of restricted stock and other				5.3	0.0
Issuance of restricted stock and other						(1.7)
Net earnings	$ 50.1						50.1
Dividends	(7.6)						(7.6)
Other comprehensive income, net of tax	19.2							19.2
Balance at end of year at Dec. 30, 2012	741.0	36.6	3.5	(61.0)	(0.6)	27.1	700.0	35.4
Increase (Decrease) in Stockholders' Equity
Issuance of restricted stock and other				5.4	0.0
Issuance of restricted stock and other						(1.1)
Net earnings	58.9						58.9
Dividends	(7.6)						(7.6)
Other comprehensive income, net of tax	26.0							26.0
Balance at end of year at Dec. 29, 2013	822.6	36.6	3.5	(55.6)	(0.6)	26.0	751.3	61.4
Increase (Decrease) in Stockholders' Equity
Issuance of restricted stock and other				6.4	0.0
Issuance of restricted stock and other						(1.1)
Net earnings	23.7						23.7
Dividends	(7.6)						(7.6)
Other comprehensive income, net of tax	(10.3)							(10.3)
Balance at end of year at Dec. 28, 2014	$ 833.7	$ 36.6	$ 3.5	$ (49.2)	$ (0.6)	$ 24.9	$ 767.4	$ 51.1

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

Summary of Significant Accounting Policies

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2014	Dec. 29, 2013	Dec. 30, 2012
Cash flows from operating activities:
Net earnings	$ 23.7	$ 58.9	$ 50.1
Noncash adjustments:
Impairment of assets	0.0	1.7	3.1
Depreciation and amortization	21.7	20.4	22.3
Provision for bad debts	5.3	2.0	1.1
Stock-based compensation	5.3	3.8	4.8
Deferred income taxes	(26.8)	(31.3)	4.7
Other, net	(2.2)	0.6	1.3
Changes in operating assets and liabilities	(97.0)	59.2	(26.3)
Net cash (used in) from operating activities	(70.0)	115.3	61.1
Cash flows from investing activities:
Capital expenditures	(21.7)	(20.0)	(21.5)
Investment in equity affiliate	(5.7)	0.0	(6.6)
Other investing activities	0.2	(0.8)	0.0
Net cash used in investing activities	(27.2)	(20.8)	(28.1)
Cash flows from financing activities:
Net change in short-term borrowings	63.9	(35.8)	(31.9)
Dividend payments	(7.6)	(7.6)	(7.6)
Other financing activities	0.3	(0.3)	0.1
Net cash from (used in) financing activities	56.6	(43.7)	(39.4)
Effect of exchange rates on cash and equivalents	(2.0)	(1.4)	1.7
Net change in cash and equivalents	(42.6)	49.4	(4.7)
Cash and equivalents at beginning of year	125.7	76.3	81.0
Cash and equivalents at end of year	$ 83.1	$ 125.7	$ 76.3

Summary of Significant Accounting Policies

12 Months Ended

Dec. 28, 2014

Accounting Policies [Abstract]

Nature of Operations Kelly Services, Inc. is a global workforce solutions provider operating throughout the world.

Fiscal Year The Company’s fiscal year ends on the Sunday nearest to December 31. The three most recent years ended on December 28, 2014 (2014), December 29, 2013 (2013) and December 30, 2012 (2012), all of which contained 52 weeks. The Company’s operations in Brazil are accounted for on a one-month lag. The Company’s equity investment in TS Kelly Workforce Solutions is accounted for on a one-quarter lag (see Investment in Equity Affiliate footnote). Any material transactions in the intervening period are disclosed or accounted for in the current reporting period. Period costs included in selling, general and administrative (“SG&A”) expenses are recorded on a calendar-year basis.

Principles of Consolidation The consolidated financial statements include the accounts and operations of the Company and its wholly owned subsidiaries. All intercompany accounts and transactions have been eliminated.

Available-For-Sale Investment The Company’s available-for-sale investment, as further described in the Fair Value Measurements footnote, is carried at fair value with the unrealized gains or losses, net of tax, included as a component of accumulated other comprehensive income (loss) in stockholders’ equity. Realized losses and declines in value below cost judged to be other-than-temporary are included as a component of asset impairments expense in the consolidated statement of earnings. The fair value of the available-for-sale investment is based on quoted market prices.

Foreign Currency Translation All of the Company’s international subsidiaries use their local currency as their functional currency. Revenue and expense accounts of foreign subsidiaries are translated to U.S. dollars at average exchange rates, while assets and liabilities are translated to U.S. dollars at year-end exchange rates. Resulting translation adjustments, net of tax, where applicable, are reported as accumulated foreign currency translation adjustments in stockholders’ equity and are recorded as a component of accumulated other comprehensive income.

Revenue Recognition Revenue from services is recognized as services are provided by the temporary or contract employees. Revenue from permanent placement services is recognized at the time the permanent placement candidate begins full-time employment. Revenue from other staffing fee-based consulting services is recognized when the services are provided. Provisions for sales allowances (billing adjustments related to errors, service issues and compromises on billing disputes), based on historical experience, are recognized at the time the related sale is recognized as a reduction in revenue from services.

Allowance for Uncollectible Accounts Receivable The Company records an allowance for uncollectible accounts receivable based on historical loss experience, customer payment patterns and current economic trends. The reserve for sales allowances, as discussed above, is also included in the allowance for uncollectible accounts receivable. The Company reviews the adequacy of the allowance for uncollectible accounts receivable on a quarterly basis and, if necessary, increases or decreases the balance by recording a charge or credit to SG&A expenses for the portion of the adjustment relating to uncollectible accounts receivable, and a charge or credit to revenue from services for the portion of the adjustment relating to sales allowances.

Cost of Services Cost of services are those costs directly associated with the earning of revenue. The primary examples of these types of costs are temporary employee wages, along with associated payroll taxes, temporary employee benefits, such as service bonus and holiday pay, and workers’ compensation costs. These costs differ fundamentally from SG&A expenses in that they arise specifically from the action of providing our services to customers whereas SG&A costs are incurred regardless of whether or not we place temporary employees with our customers.

Advertising Expenses Advertising expenses from continuing operations, which are expensed as incurred and are included in SG&A expenses, were $9.7 million in 2014, $8.9 million in 2013 and $8.5 million in 2012.

Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts in the consolidated financial statements and accompanying notes. Estimates are used for, but not limited to, the accounting for the allowance for uncollectible accounts receivable, workers’ compensation, goodwill and long-lived asset impairment, litigation costs and income taxes. Actual results could differ materially from those estimates.

Cash and Equivalents Cash and equivalents are stated at fair value. The Company considers securities with original maturities of three months or less to be cash and equivalents.

Property and Equipment Property and equipment are stated at cost and are depreciated on a straight-line basis over their estimated useful lives. Cost and estimated useful lives of property and equipment by function are as follows:



Category	2014		2013		Life
	(In millions of dollars)
Land	$	3.8	$	3.8		—
Work in process	6.9		4.4			—
Buildings and improvements	59.7		58.9		15	to	45 years
Computer hardware and software	221.7		215.7		3	to	12 years
Equipment, furniture and fixtures	34.1		33.6			5	years
Leasehold improvements	33.8		34.1		The lesser of the life of the lease or 5 years.
Total property and equipment	$	360.0	$	350.5

The Company capitalizes external costs and internal payroll costs directly incurred in the development of software for internal use as required by the Internal-Use Software Subtopic of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”). Work in process represents capitalized costs for internal use software not yet in service. Depreciation expense was $20.3 million for 2014, $18.4 million for 2013 and $19.0 million for 2012.

Operating Leases The Company recognizes rent expense on a straight-line basis over the lease term. This includes the impact of both scheduled rent increases and free or reduced rents (commonly referred to as “rent holidays”). The Company records allowances provided by landlords for leasehold improvements as deferred rent in the consolidated balance sheet and as operating cash flows in the consolidated statements of cash flows.

Goodwill and Other Intangible Assets Goodwill represents the excess of the purchase price over the fair value of net assets acquired. Purchased intangible assets with definite lives are recorded at estimated fair value at the date of acquisition and are amortized over their respective useful lives (from 3 to 15 years) on a straight-line basis or, if appropriate, on an accelerated basis commensurate with the related cash flows.

Impairment of Long-Lived Assets and Intangible Assets The Company evaluates long-lived assets and intangible assets with definite lives for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. When estimated undiscounted future cash flows will not be sufficient to recover the asset group’s carrying amount, in which the long-lived asset being tested for impairment resides, the asset is written down to its estimated fair value. Assets to be disposed of by sale, if any, are reported at the lower of the carrying amount or estimated fair value less cost to sell.

We test goodwill for impairment at the reporting unit level annually and whenever events or circumstances make it more likely than not that an impairment may have occurred. We have determined that our reporting units are the same as our operating and reportable segments based on our organizational structure and the financial information that is provided to and reviewed by management. We may use a qualitative assessment for one or more reporting units for the annual goodwill impairment test if we have determined that it is more likely than not that the fair value of the reporting unit(s) is more than their carrying value.

For reporting units where the qualitative assessment is not used, goodwill is tested for impairment using a two-step process. In the first step, the estimated fair value of a reporting unit is compared to its carrying value. If the estimated fair value of a reporting unit exceeds the carrying value of the net assets assigned to a reporting unit, goodwill is not considered impaired and no further testing is required.

If the carrying value of the net assets assigned to a reporting unit exceeds the estimated fair value of a reporting unit, a second step of the impairment test is performed in order to determine the implied fair value of a reporting unit’s goodwill. If the carrying value of a reporting unit’s goodwill exceeds its implied fair value, goodwill is deemed impaired and is written down to the extent of the difference.

Accounts Payable Included in accounts payable are outstanding checks in excess of funds on deposit. Such amounts totaled $28.7 million and $22.7 million at year-end 2014 and 2013, respectively.

Accrued Payroll and Related Taxes Included in accrued payroll and related taxes are outstanding checks in excess of funds on deposit. Such amounts totaled $6.7 million and $4.0 million at year-end 2014 and 2013, respectively. Payroll taxes for temporary employees are recognized proportionately to direct wages for interim periods based on expected full-year amounts.

Income Taxes The Company accounts for income taxes using the liability method. Under this method, deferred tax assets and liabilities are recognized for the expected tax consequences of temporary differences between the tax bases of assets and liabilities and their reported amounts. Valuation allowances are provided against deferred tax assets when it is more likely than not that some portion or all of the deferred tax asset will not be realized.

The U.S. work opportunity credit is allowed for wages earned by employees in certain targeted groups. The actual amount of creditable wages in a particular period is estimated, since the credit is only available once an employee reaches a minimum employment period and the employee’s inclusion in a targeted group is certified by the applicable state. As these events often occur after the period the wages are earned, judgment is required in determining the amount of work opportunity credits accrued for in each period. We evaluate the accrual regularly throughout the year and make adjustments as needed.

Uncertain tax positions that are taken or expected to be taken in a tax return are recognized in the financial statements when it is more likely than not (i.e., a likelihood of more than fifty percent) that the position would be sustained upon examination by tax authorities that have full knowledge of all relevant information. A recognized tax position is then measured at the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement.

Interest and penalties related to income taxes are accounted for as income tax expense.

Stock-Based Compensation The Company may grant restricted stock awards and units (collectively, “restricted stock”), stock options (both incentive and nonqualified), stock appreciation rights and performance awards to key employees associated with the Company’s Class A stock. The Company utilizes the market price on the date of grant as the fair value for restricted stock and estimates the fair value of stock option awards on the date of grant using an option-pricing model. The value of awards that are ultimately expected to vest is recognized as expense over the requisite service periods in SG&A expense in the Company’s consolidated statements of earnings.

Earnings Per Share Restricted stock that entitle their holders to receive nonforfeitable dividends before vesting are considered participating securities and, therefore, are included in the calculation of earnings per share using the two-class method. The two-class method is an earnings allocation formula that determines earnings per share for each class of common stock and participating security according to dividends declared and participation rights in undistributed earnings. Under this method, earnings from continuing operations (or net earnings) is reduced by the amount of dividends declared, and the remaining undistributed earnings is allocated to common stock and participating securities based on the proportion of each class’s weighted average shares outstanding to the total weighted average shares outstanding. The calculation of diluted earnings per share includes the effect of potential common shares outstanding in the average weighted shares outstanding.

Workers’ Compensation The Company establishes accruals for workers’ compensation claims utilizing actuarial methods to estimate the undiscounted future cash payments that will be made to satisfy the claims. The estimates are based both on historical experience as well as current legal, economic and regulatory factors. When claims exceed the applicable loss limit or self-insured retention and realization of recovery of the claim from existing insurance policies is deemed probable, the Company records a receivable from the insurance company for the excess amount. The receivable is included in prepaid expenses and other current assets and other assets in the consolidated balance sheet at year end. The Company regularly updates its estimates, and the ultimate cost of these claims may be greater than or less than the established accrual.

Fair Value Measurements

12 Months Ended

Dec. 28, 2014

Fair Value Disclosures [Abstract]

Fair Value Measurements

Trade accounts receivable, accounts payable, accrued liabilities, accrued payroll and related taxes and short-term borrowings approximate their fair values due to the short-term maturities of these assets and liabilities.

Assets Measured at Fair Value on a Recurring Basis

The following tables present the assets carried at fair value as of year-end 2014 and 2013 on the consolidated balance sheet by fair value hierarchy level, as described below.

Level 1 measurements consist of unadjusted quoted prices in active markets for identical assets or liabilities. Level 2 measurements include quoted prices in markets that are not active or model inputs that are observable either directly or indirectly for substantially the full term of the asset or liability. Level 3 measurements include significant unobservable inputs.



	Fair Value Measurements on a Recurring Basis As of Year-End 2014
Description	Total		Level 1		Level 2		Level 3
	(In millions of dollars)
Money market funds	$	3.3	$	3.3	$	—	$	—
Available-for-sale investment	97.9		97.9		—		—

Total assets at fair value	$	101.2	$	101.2	$	—	$	—



	Fair Value Measurements on a Recurring Basis As of Year-End 2013
Description	Total		Level 1		Level 2		Level 3
	(In millions of dollars)
Money market funds	$	2.9	$	2.9	$	—	$	—
Available-for-sale investment	80.7		80.7		—		—

Total assets at fair value	$	83.6	$	83.6	$	—	$	—

Money market funds as of year-end 2014 and 2013 represent investments in money market accounts, all of which are restricted as to use and are included in other assets on the consolidated balance sheet as of year-end 2014 and 2013. The valuations were based on quoted market prices of those accounts as of the respective period end.

Available-for-sale investment represents the Company’s investment in Temp Holdings Co., Ltd. (“Temp Holdings”) and is included in other assets on the consolidated balance sheet. The valuation is based on the quoted market price of Temp Holdings stock on the Tokyo Stock Exchange as of the period end. The unrealized gain, net of tax, of $11.5 million for the year ended 2014 and $30.1 million for the year ended 2013 were recorded in other comprehensive income, as well as in accumulated other comprehensive income, a component of stockholders’ equity. The cost of this yen-denominated investment, which fluctuates based on foreign exchange rates, was $17.2 million at year-end 2014 and $19.7 million at year-end 2013.

Assets Measured at Fair Value on a Nonrecurring Basis

We completed our annual impairment test for all reporting units in the fourth quarter for the fiscal years ended 2014 and 2013 and determined that goodwill was not impaired.

In 2014, we elected to complete a step one quantitative test for all of our reporting units with goodwill. In 2013, we completed a step one quantitative test for the Americas Commercial and Americas PT reporting units. For both years, the estimated fair value of each reporting unit tested exceeded its related carrying value. In 2013, we completed a qualitative assessment for the annual goodwill impairment test for the OCG and APAC PT reporting units. As a result of these qualitative assessments, we determined it was more likely than not that the fair value of each of the reporting units was more than its carrying value.

During the second quarter of 2013, a triggering event for the evaluation of certain long-lived assets for impairment occurred as the Company made the decision to exit the executive search business operating in an asset group within Germany that was associated with the OCG business segment. Based on the Company’s estimates as of the 2013 second quarter end, a $1.7 million reduction in the carrying value of OCG intangible assets was recorded. The resulting expense was recorded in the asset impairments line on the consolidated statement of earnings.

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

Restructuring and Related Activities [Abstract]

Restructuring

12 Months Ended

Dec. 28, 2014

Restructuring

On September 15, 2014, the Board of Directors of the Company approved a management simplification restructuring plan (“Plan”) that was subsequently communicated to Kelly personnel in October 2014. The Plan was completed during the fourth quarter of 2014.

We began 2014 with a firm commitment to growth and a clear plan for accelerating Kelly’s strategic priorities through significant investments in our PT specialties, our OCG practices and our centralized approach to servicing large customers. We have executed these investments on schedule, and the Plan now brings additional efficiency to our operating models across the organization by:


•	In the Americas segment, we have:


◦	Streamlined our local U.S. field operations through the closure or consolidation of 52 branches.


◦	Simplified our centralized large account delivery structure.


◦	Flattened our U.S. management structure.


•	In OCG, we have aligned resources more efficiently against areas that deliver rapid growth and return on investment.


•	We downsized our headquarters operations.

Headcount reduction related to the above actions totaled 112 permanent positions across our global workforce, including several senior leadership positions that were vacated at the end of December 2014. The headcount reduction related to the Americas segment was 40 positions recognized as contract termination costs, OCG headcount was reduced by 8 positions, also recognized as contract termination costs, and corporate headquarters was reduced by 64 positions, 53 of which were recognized as a one-time benefit and 11 of which were recognized as contract termination costs. These costs were recorded entirely in corporate SG&A expenses.

In addition to the Plan, in 2014, restructuring costs were incurred related primarily to exiting the staffing business in Sweden, exiting branches in Australia and consolidating back office functions in Australia and New Zealand. These were contract termination costs which were recorded in the EMEA and APAC regions in the segment footnote.

Restructuring costs incurred in 2014 totaled $12.0 million as detailed below.



	Severance Costs		Lease Termination Costs		Total
	(In millions of dollars)
Americas	$	1.7	$	2.3	$	4.0
OCG	1.3		—		1.3
Headquarters	4.6		—		4.6
Plan total	7.6		2.3		9.9
EMEA and APAC restructuring	0.9		1.2		2.1

Total restructuring	$	8.5	$	3.5	$	12.0

A summary of our global restructuring balance sheet accrual, primarily included in accrued payroll and related taxes, is detailed below (in millions of dollars). Restructuring activities in 2013 and the related year-end accrual were immaterial.



Balance as of year-end 2013	$	—

Additions charged to corporate under the Plan	9.9
Additions charged to EMEA and APAC operations	2.1
Reductions for cash payments related to all restructuring activities	(5.1		)

Balance as of year-end 2014	$	6.9

The remaining balance of $6.9 million as of year-end 2014 represents primarily severance costs and the majority is expected to be paid in 2015. No additional charges are expected to be incurred related to the Plan or to activities in Sweden, Australia and New Zealand.

Investment in Equity Affiliate	12 Months Ended
Investment in Equity Affiliate	Dec. 28, 2014
Equity Method Investments and Joint Ventures [Abstract]
Investment in Equity Affiliate	Investment in Equity Affiliate In 2012, we purchased the remaining 30% noncontrolling interest in our China subsidiaries, and recorded a charge to paid-in capital of $1.2 million for the difference between the carrying value of the noncontrolling interest and the fair value of the consideration provided. On July 24, 2012, we entered into an agreement with Temp Holdings to form a venture, TS Kelly Workforce Solutions (“TS Kelly”), in order to expand both companies’ presence in North Asia. On November 1, 2012, we contributed our China, Hong Kong and South Korea subsidiaries in exchange for a 49% ownership interest in TS Kelly. Consequently, we deconsolidated the operations of those entities and recorded a $5.1 million investment in other assets on the consolidated balance sheet, which represented the estimated fair value of our ownership interest in TS Kelly at year-end 2012. The operating results of our interest in TS Kelly are accounted for on a one-quarter lag under the equity method; accordingly, our consolidated financial statements include operating results for TS Kelly beginning in 2013. Our 49% share of TS Kelly’s operating results is recorded in other expense, net in the consolidated statement of earnings (see Other Expense, Net footnote). In 2012, we recorded a loss of $0.7 million in other expense, net, which represented the difference between the carrying value of net assets contributed to the venture and the fair value of our retained investment in TS Kelly. As part of this transaction, we allocated a pro-rata share of goodwill related to the contributed entities in our APAC PT and OCG segments amounting to $0.6 million. The total investment in TS Kelly was $9.6 million as of year-end 2014 and $3.8 million as of year-end 2013. In 2014, we made net cash contributions and loans to TS Kelly totaling $5.7 million, which includes $4.8 million for the acquisition of a China-based staffing company. In 2013, we made a loan to TS Kelly of $1.4 million. The amount due to or due from TS Kelly was immaterial as of year-end 2014 and 2013.

Goodwill

12 Months Ended

Dec. 28, 2014

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill

The changes in the net carrying amount of goodwill for the fiscal years 2014 and 2013 are included in the tables below. Effective with the first quarter of 2014, the project-based legal services business in the Americas PT segment was reclassified to the OCG segment. Accordingly, the related portion of Americas PT goodwill was reclassified to OCG during the first quarter of 2014. Adjustments to Americas Commercial goodwill in 2013 represent acquisition adjustments related to changes in estimated tax liabilities assumed for the 2011 purchase of Brazilian operations.



	As of Year-End 2013								As of Year-End 2014
	Goodwill, Gross		Accumulated Impairment Losses			Adjustments to Goodwill			Goodwill, Gross		Accumulated Impairment Losses			Goodwill, Net
	(In millions of dollars)
Americas
Americas Commercial	$	40.0	$	(16.4	)	$	—		$	40.0	$	(16.4	)	$	23.6
Americas PT	39.2		—			(1.3		)	37.9		—			37.9
Total Americas	79.2		(16.4		)	(1.3		)	77.9		(16.4		)	61.5

EMEA
EMEA Commercial	50.4		(50.4		)	—			50.4		(50.4		)	—
EMEA PT	22.0		(22.0		)	—			22.0		(22.0		)	—
Total EMEA	72.4		(72.4		)	—			72.4		(72.4		)	—

APAC
APAC Commercial	12.1		(12.1		)	—			12.1		(12.1		)	—
APAC PT	1.4		—			—			1.4		—			1.4
Total APAC	13.5		(12.1		)	—			13.5		(12.1		)	1.4

OCG	26.1		—			1.3			27.4		—			27.4
Consolidated Total	$	191.2	$	(100.9	)	$	—		$	191.2	$	(100.9	)	$	90.3



	As of Year-End 2012							As of Year-End 2013
	Goodwill, Gross		Accumulated Impairment Losses			Adjustments to Goodwill		Goodwill, Gross		Accumulated Impairment Losses			Goodwill, Net
	(In millions of dollars)
Americas
Americas Commercial	$	39.2	$	(16.4	)	$	0.8	$	40.0	$	(16.4	)	$	23.6
Americas PT	39.2		—			—		39.2		—			39.2
Total Americas	78.4		(16.4		)	0.8		79.2		(16.4		)	62.8

EMEA
EMEA Commercial	50.4		(50.4		)	—		50.4		(50.4		)	—
EMEA PT	22.0		(22.0		)	—		22.0		(22.0		)	—
Total EMEA	72.4		(72.4		)	—		72.4		(72.4		)	—

APAC
APAC Commercial	12.1		(12.1		)	—		12.1		(12.1		)	—
APAC PT	1.4		—			—		1.4		—			1.4
Total APAC	13.5		(12.1		)	—		13.5		(12.1		)	1.4

OCG	26.1		—			—		26.1		—			26.1
Consolidated Total	$	190.4	$	(100.9	)	$	0.8	$	191.2	$	(100.9	)	$	90.3

Other Assets

12 Months Ended

Dec. 28, 2014

Other Assets [Abstract]

Other Assets

Included in other assets are the following:



	2014		2013
	(In millions of dollars)
Deferred compensation plan (see Retirement Benefits footnote)	$	149.0	$	134.0
Available-for-sale investment (see Fair Value Measurements footnote)	97.9		80.7
Workers’ compensation receivable	11.5		13.4
Wage credit receivable	13.6		6.1
Intangibles, net of accumulated amortization of $17.8 million in 2014 and $17.7 million in 2013	2.7		4.3
Investment in equity affiliate (see Investment in Equity Affiliate footnote)	9.6		3.8
Other	15.8		15.8

Other assets	$	300.1	$	258.1

Intangible amortization expense, which is included in SG&A expenses, was $1.4 million, $2.0 million and $3.3 million in 2014, 2013 and 2012, respectively. Wage credit receivable is related to a tax law to enhance the competitiveness of businesses in France.

Debt

12 Months Ended

Dec. 28, 2014

Debt Disclosure [Abstract]

Debt

Short-Term Debt

The Company has a $200.0 million revolving credit facility (the "Facility") with a termination date of December 11, 2018. The Facility allows for borrowings in various currencies and is used to fund working capital, acquisitions, and general corporate needs.

At year-end 2014, borrowings under the Facility were $0.4 million with an interest rate of 3.75%, and the Facility had a remaining capacity of $199.6 million. At year-end 2013, there were no borrowings under the Facility and the remaining borrowing capacity was $200.0 million. To maintain availability of the funds, we pay a facility fee on the full amount of the Facility, regardless of usage. The facility fee varies based on the Company’s leverage ratio as defined in the agreement. At year-end 2014 and 2013, the Facility had a facility fee of 25 basis points. The Facility’s financial covenants and restrictions are described below, all of which were met at year-end 2014:


•	We must maintain a certain minimum ratio of earnings before interest, taxes, depreciation, amortization and certain cash and non-cash charges that are non-recurring in nature (“EBITDA”) to interest expense (“Interest Coverage Ratio”) as of the end of any fiscal quarter.


•	We must maintain a certain maximum ratio of total indebtedness to the sum of net worth and total indebtedness at all times.


•	Dividends, stock buybacks and similar transactions are limited to certain maximum amounts.


•	We must adhere to other operating restrictions relating to the conduct of business, such as certain limitations on asset sales and the type and scope of investments.

The Company has a Receivables Purchase Agreement with Kelly Receivables Funding, LLC, a wholly owned bankruptcy remote special purpose subsidiary of the Company (the “Receivables Entity”), related to its $150 million, three-year, securitization facility (“Securitization Facility”). The Receivables Purchase Agreement will terminate December 9, 2016, unless terminated earlier pursuant to its terms.

Under the Securitization Facility, the Company will sell certain trade receivables and related rights (“Receivables”), on a revolving basis, to the Receivables Entity. The Receivables Entity may from time to time sell an undivided variable percentage ownership interest in the Receivables. The Securitization Facility also allows for the issuance of standby letters of credit (“SBLC”). The Securitization Facility contains a cross-default clause that could result in termination if defaults occur under our other loan agreements. The Securitization Facility also contains certain restrictions based on the performance of the Receivables.

As of year-end 2014, the Securitization Facility carried $88.0 million of short-term borrowings at a rate of 0.57%, SBLCs of $54.5 million related to workers’ compensation at a rate of 0.40% and a remaining capacity of $7.5 million. As of year-end 2013, the Securitization Facility carried $28.0 million of short-term borrowings at a rate of 0.57%, SBLCs of $55.0 million related to workers’ compensation at a rate of 0.40% and a remaining capacity of $67.0 million. The rates above for short-term borrowings include the LIBOR interest rate and a utilization rate on the amount of our borrowings. The rates for the SBLCs represent a utilization rate on the outstanding amount of the SBLCs. In addition, we pay a facility fee of 40 basis points on the full amount of the Securitization Facility, regardless of usage.

The Receivables Entity’s sole business consists of the purchase or acceptance through capital contributions of trade accounts receivable and related rights from the Company. As described above, the Receivables Entity may retransfer these receivables or grant a security interest in those receivables under the terms and conditions of the Receivables Purchase Agreement. The Receivables Entity is a separate legal entity with its own creditors who would be entitled, if it were ever liquidated, to be satisfied out of its assets prior to any assets or value in the Receivables Entity becoming available to its equity holders. The assets of the Receivables Entity are not available to pay creditors of the Company or any of its other subsidiaries. The assets and liabilities of the Receivables Entity are included in the consolidated financial statements of the Company.

The Company had total unsecured, uncommitted short-term local credit facilities of $15.5 million as of year-end 2014. Borrowings under these lines totaled $3.5 million and $0.3 million at year-end 2014 and 2013, respectively. The interest rate for these borrowings was 2.50% at year-end 2014 and 10.75% at year-end 2013.

Retirement Benefits	12 Months Ended
Retirement Benefits	Dec. 28, 2014
Compensation and Retirement Disclosure [Abstract]
Retirement Benefits	Retirement Benefits The Company provides a qualified defined contribution plan covering substantially all U.S.-based full-time employees, except officers and certain other employees. Upon approval by the Board of Directors, a discretionary contribution based on eligible wages may be funded annually. The plan also offers a savings feature with Company matching contributions. Assets of this plan are held by an independent trustee for the sole benefit of participating employees. A nonqualified plan is provided for officers and certain other employees. Upon approval by the Board of Directors, a discretionary contribution based on eligible wages may be made annually. This plan also includes provisions for salary deferrals and Company matching contributions. Effective January 1, 2015, the Board of Directors approved amendments to the qualified and unqualified defined contribution plans to increase Company matching contributions and eliminate the discretionary contributions. In addition to the plans above, the Company also provides a qualified plan and a nonqualified plan to certain U.S.-based temporary employees. The liability for the nonqualified plans was $147.3 million and $135.6 million as of year-end 2014 and 2013, respectively, and is included in current accrued payroll and related taxes and noncurrent accrued retirement benefits. The cost of participants’ earnings on this liability, which were included in SG&A expenses, were earnings of $7.6 million in 2014, $15.7 million in 2013 and $10.2 million in 2012. In connection with the administration of these plans, the Company has purchased company-owned variable universal life insurance policies insuring the lives of certain officers and key employees. The cash surrender value of these policies, which is based primarily on investments in mutual funds and can only be used for payment of the Company’s obligations related to the non-qualified deferred compensation plan noted above, was $149.0 million and $134.0 million at year-end 2014 and 2013, respectively. The cash surrender value of these insurance policies is included in other assets. Tax-free earnings on these assets, which were included in SG&A expenses, were $7.3 million in 2014, $17.4 million in 2013 and $10.3 million in 2012. The net expense for retirement benefits for the qualified and nonqualified plans, including Company matching and discretionary contributions for full-time employees, totaled $6.1 million in 2014, $6.2 million in 2013 and $9.7 million in 2012. The expense related to retirement plan contributions for temporary employees is reimbursed by our customers. In addition, the Company also has several defined benefit pension plans in locations outside of the United States. The total projected benefit obligation, assets and unfunded liability for these plans as of year-end 2014 were $14.8 million, $9.5 million and $5.3 million, respectively. The total projected benefit obligation, assets and unfunded liability for these plans as of year-end 2013 were $13.7 million, $9.2 million and $4.5 million, respectively. Total pension expense for these plans was $0.9 million, $0.7 million and $1.1 million in 2014, 2013 and 2012, respectively. Pension contributions and the amount of accumulated other comprehensive income expected to be recognized in 2015 are not significant.

Stockholders' Equity

12 Months Ended

Dec. 28, 2014

Stockholders' Equity Note [Abstract]

Stockholders' Equity

Stockholders’ Equity

Common Stock

The authorized capital stock of the Company is 100,000,000 shares of Class A common stock and 10,000,000 shares of Class B common stock. Class A shares have no voting rights and are not convertible. Class B shares have voting rights and are convertible by the holder into Class A shares on a share-for-share basis at any time. Both classes of stock have identical rights in the event of liquidation.

Class A shares and Class B shares are both entitled to receive dividends, subject to the limitation that no cash dividend on the Class B shares may be declared unless the Board of Directors declares an equal or larger cash dividend on the Class A shares. As a result, a cash dividend may be declared on the Class A shares without declaring a cash dividend on the Class B shares.

During 2014, 2013 and 2012, the Company made dividend payments totaling $7.6 million in each year.

Accumulated Other Comprehensive Income

The changes in accumulated other comprehensive income by component, net of tax, during 2014 and 2013 are included in the table below. Amounts in parentheses indicate debits.



	Foreign Currency Translation Adjustments				Unrealized Gains and Losses on Investment		Pension Liability Adjustments				Total
	(In millions of dollars)
Balance at year-end 2013	$	18.1			$	44.8	$	(1.5	)		$	61.4

Other comprehensive income (loss) before reclassifications	(20.2		)		11.5		(0.8		)		(9.5		)

Amounts reclassified from accumulated other comprehensive income	(0.9		)	(1)	—		0.1			(2)	(0.8		)

Net current-period other comprehensive income	(21.1		)		11.5		(0.7		)		(10.3		)

Balance at year-end 2014	$	(3.0	)		$	56.3	$	(2.2	)		$	51.1


(1)	Amount was recorded in the other expense, net line item in the consolidated statement of earnings.


(2)	Amount was recorded in the SG&A expenses line item in the consolidated statement of earnings.



	Foreign Currency Translation Adjustments				Unrealized Gains and Losses on Investment			Pension Liability Adjustments				Total
	(In millions of dollars)
Balance at year-end 2012	$	24.9			$	13.6		$	(3.1	)		$	35.4

Other comprehensive income (loss) before reclassifications	(6.7		)		31.2		(3)	1.4				25.9

Amounts reclassified from accumulated other comprehensive income	(0.1		)	(1)	—			0.2			(2)	0.1

Net current-period other comprehensive income	(6.8		)		31.2			1.6				26.0

Balance at year-end 2013	$	18.1			$	44.8		$	(1.5	)		$	61.4


(1)	Amount was recorded in the other expense, net line item in the consolidated statement of earnings.


(2)	Amount was recorded in the SG&A expenses line item in the consolidated statement of earnings.


(3)	Includes utilization of a $1.1 million income tax valuation allowance relating to the Temp Holdings investment.

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(d),(e))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 4.E)
-URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707

Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.29-31)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
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-Paragraph 4
-Subparagraph (SAB TOPIC 4.C)
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 30
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-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Preferred Stock
-URI http://asc.fasb.org/extlink&oid=6521494

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph d
-Article 4

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29, 30, 31
-Article 5

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section E

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Article 4

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
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Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

+ Details

Earnings Per Share

12 Months Ended

Dec. 28, 2014

Earnings Per Share [Abstract]

Earnings Per Share

The reconciliation of basic earnings per share on common stock for the year-end 2014, 2013 and 2012 follows (in millions of dollars except per share data).



	2014			2013			2012
Earnings from continuing operations	$	23.7		$	58.9		$	49.7
Less: Earnings allocated to participating securities	(0.7		)	(1.5		)	(1.3		)
Earnings from continuing operations available to common shareholders	$	23.0		$	57.4		$	48.4

Earnings from discontinued operations	$	—		$	—		$	0.4
Less: Earnings allocated to participating securities	—			—			—
Earnings from discontinued operations available to common shareholders	$	—		$	—		$	0.4

Net earnings	$	23.7		$	58.9		$	50.1
Less: Earnings allocated to participating securities	(0.7		)	(1.5		)	(1.3		)
Net earnings available to common shareholders	$	23.0		$	57.4		$	48.8

Basic earnings per share on common stock:
Earnings from continuing operations	$	0.61		$	1.54		$	1.31
Earnings from discontinued operations	$	—		$	—		$	0.01
Net earnings	$	0.61		$	1.54		$	1.32

Diluted earnings per share on common stock:
Earnings from continuing operations	$	0.61		$	1.54		$	1.31
Earnings from discontinued operations	$	—		$	—		$	0.01
Net earnings	$	0.61		$	1.54		$	1.32

Average common shares outstanding (millions)
Basic	37.5			37.3			37.0
Diluted	37.5			37.3			37.0

Due to the fact that there were no potentially dilutive common shares outstanding during the period, the computations of basic and diluted earnings per share on common stock are the same for 2014, 2013 and 2012. Stock options representing 0.1 million, 0.3 million and 0.4 million shares for 2014, 2013 and 2012, respectively, were excluded from the computation of diluted earnings (loss) per share due to their anti-dilutive effect.

We have presented earnings per share for our two classes of common stock on a combined basis. This presentation is consistent with the earnings per share computations that result for each class of common stock utilizing the two-class method as described in ASC Topic 260, “Earnings Per Share”. The two-class method is an earnings allocation formula which determines earnings per share for each class of common stock according to the dividends declared (or accumulated) and participation rights in the undistributed earnings.

In applying the two class method, we have determined that the undistributed earnings should be allocated to each class on a pro rata basis after consideration of all of the participation rights of the Class B shares (including voting and conversion rights) and our history of paying dividends equally to each class of common stock on a per share basis.

The Company’s Restated Certificate of Incorporation allows the Board of Directors to declare a cash dividend to Class A shares without declaring equal dividends to the Class B shares. Class B shares’ voting and conversion rights, however, effectively allow the Class B shares to participate in dividends equally with Class A shares on a per share basis.

The Class B shares are the only shares with voting rights. The Class B shareholders are therefore able to exercise voting control with respect to all matters requiring stockholder approval, including the election of or removal of directors. The Board of Directors has historically declared and the Company historically has paid equal per share dividends on both the Class A and Class B shares. Each class has participated equally in all dividends declared since 1987.

In addition, Class B shares are convertible, at the option of the holder, into Class A shares on a one for one basis. As a result, Class B shares can participate equally in any dividends declared on the Class A shares by exercising their conversion rights.

Stock-Based Compensation

12 Months Ended

Dec. 28, 2014

Stock-Based Compensation

Under the Equity Incentive Plan (the “Plan”), the Company may grant stock options (both incentive and nonqualified), stock appreciation rights, restricted stock and performance awards to key employees associated with the Company’s Class A stock. The Plan provides that the maximum number of shares available for grants is 10 percent of the outstanding Class A stock, adjusted for Plan activity over the preceding five years. Shares available for future grants at year-end 2014 under the Plan were 1,170,406. The Company issues shares out of treasury stock to satisfy stock-based awards. The Company presently has no intent to repurchase additional shares for the purpose of satisfying stock-based awards.

The Company recognized stock-based compensation cost of $7.6 million in 2014 and $6.0 million in 2013 and 2012, as well as related tax benefits of $2.9 million in 2014 and $2.3 million in 2013 and 2012.

Restricted Stock

Restricted stock, which typically vests over 4 years, is issued to certain key employees and is subject to forfeiture until the end of an established restriction period. The Company utilizes the market price of its Class A stock on the date of grant as the fair value of restricted stock and expenses the fair value on a straight-line basis over the vesting period.

A summary of the status of nonvested restricted stock under the Plan as of year-end 2014 and changes during this period is presented as follows:



	Restricted Stock		Weighted Average Grant Date Fair Value
Nonvested at year-end 2013	1,128,600		$	17.06
Granted	539,600		15.63
Vested	(423,925	)	16.92
Forfeited	(51,725	)	16.98
Nonvested at year-end 2014	1,192,550		$	16.47

As of year-end 2014, unrecognized compensation cost related to unvested restricted stock totaled $16.4 million. The weighted average period over which this cost is expected to be recognized is approximately two years. The weighted average grant date fair value per share of restricted stock granted during 2014, 2013 and 2012 was $15.63, $19.74 and $12.98, respectively. The total fair value of restricted stock, which vested during 2014, 2013 and 2012, was $7.1 million, $6.5 million and $4.1 million, respectively.

Stock Options

Under the terms of the Plan, stock options may not be granted at prices less than the fair value of the Company’s Class A stock on the date of grant, nor for a term exceeding 10 years, and typically vest over 3 years. The Company expenses the fair value of stock option grants on a straight-line basis over the vesting period. No stock options were granted in 2014, 2013 and 2012.

A summary of the status of stock option grants under the Plan as of year-end 2014 and changes during this period is presented as follows:



	Options		Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (Years)	Aggregate Intrinsic Value
Outstanding at year-end 2013	162,613		$	27.84
Granted	—		—
Exercised	—		—
Forfeited	—		—
Expired	(129,613	)	27.96
Outstanding at year-end 2014	33,000		$	27.37	0.65	$	—
Options exercisable at year-end 2014	33,000		$	27.37	0.65	$	—

The table above includes 24,000 of non-employee director shares outstanding at year-end 2014.

As of year-end 2014, there was no unrecognized compensation cost related to unvested stock options. No stock options were exercised in 2014, 2013 and 2012.

Windfall tax benefits, which were included in the “Other financing activities” component of net cash from financing activities in the consolidated statements of cash flows, totaled $0.4 million in 2014, $0.5 million for 2013 and was insignificant for 2012.

Other Expense, Net

12 Months Ended

Dec. 28, 2014

Other Income and Expenses [Abstract]

Other Expense, Net

Included in other expense, net are the following:



	2014			2013			2012
	(In millions of dollars)
Interest income	$	0.5		$	0.4		$	1.0
Interest expense	(3.0		)	(2.8		)	(3.4		)
Dividend income	0.7			0.6			0.6
Foreign exchange losses	(1.0		)	(1.5		)	(1.0		)
Net loss on equity investment (see Investment in Equity Affiliate footnote)	(2.5		)	(1.3		)	(0.7		)
Other	—			0.1			—

Other expense, net	$	(5.3	)	$	(4.5	)	$	(3.5	)

Dividend income includes dividends earned on the Company’s investment in Temp Holdings (see Fair Value Measurements footnote).

Income Taxes

12 Months Ended

Dec. 28, 2014

Income Tax Disclosure [Abstract]

Income Taxes

Earnings from continuing operations before taxes for the years 2014, 2013 and 2012 were taxed under the following jurisdictions:



	2014		2013		2012
	(In million of dollars)
Domestic	$	5.9	$	35.1	$	56.3
Foreign	10.7		13.7		12.5
Total	$	16.6	$	48.8	$	68.8

The provision for income taxes from continuing operations was as follows:



	2014			2013			2012
	(In millions of dollars)
Current tax expense:
U.S. federal	$	5.6		$	7.3		$	1.4
U.S. state and local	1.4			3.5			3.0
Foreign	12.7			10.4			10.0
Total current	19.7			21.2			14.4
Deferred tax expense:
U.S. federal	(22.0		)	(26.9		)	4.7
U.S. state and local	(0.4		)	(1.6		)	0.9
Foreign	(4.4		)	(2.8		)	(0.9		)
Total deferred	(26.8		)	(31.3		)	4.7
Total provision	$	(7.1	)	$	(10.1	)	$	19.1

Deferred taxes are comprised of the following:



	2014			2013
	(In millions of dollars)
Depreciation and amortization	$	(11.6	)	$	(10.4	)
Employee compensation and benefit plans	70.4			68.1
Workers’ compensation	21.6			22.8
Unrealized gain on securities	(23.7		)	(17.2		)
Loss carryforwards	47.2			49.4
Credit carryforwards	103.0			82.0
Other, net	8.2			0.2
Valuation allowance	(58.5		)	(56.3		)
Net deferred tax assets	$	156.6		$	138.6

The deferred tax balance is classified in the consolidated balance sheet as:



	2014			2013
	(In millions of dollars)
Current assets, deferred tax	$	34.4		$	35.5
Noncurrent deferred tax asset	146.3			121.7
Current liabilities, income and other taxes	(0.4		)	(0.4		)
Noncurrent liabilities, other long-term liabilities	(23.7		)	(18.2		)
	$	156.6		$	138.6

The differences between income taxes from continuing operations for financial reporting purposes and the U.S. statutory rate of 35% are as follows:



	2014			2013			2012
	(In millions of dollars)
Income tax based on statutory rate	$	5.8		$	17.1		$	24.1
State income taxes, net of federal benefit	0.7			1.2			2.6
General business credits	(17.5		)	(26.2		)	(7.9		)
Life insurance cash surrender value	(2.2		)	(5.8		)	(3.4		)
Foreign items	(0.2		)	0.3			1.6
Foreign business taxes	4.2			3.9			4.5
Foreign tax law change	(2.2		)	(4.6		)	—
Non-deductible expenses	2.1			1.6			3.1
Change in deferred tax realizability	2.2			2.8			(0.7		)
Uncertain tax positions	—			—			(4.8		)
Other, net	—			(0.4		)	—
Total	$	(7.1	)	$	(10.1	)	$	19.1

General business credits primarily represent U.S. work opportunity credits. In 2012, the work opportunity credit was available only for veterans and pre-2012 hires. The full credit was retroactively reinstated on January 2, 2013, resulting in the inclusion of $9.3 million of tax benefits during 2013 that would have been recognized in 2012 if the law had been in effect. Foreign business taxes include the French business tax and other taxes based on revenue less certain expenses and are classified as income taxes under ASC Topic 740 (“ASC 740”), Income Taxes. The Company closed income tax examinations in 2012, resulting in a $5.1 million benefit, the majority of which is included in uncertain tax positions in the table above.

The Company has U.S. general business credit carryforwards of $100.8 million which will expire from 2031 to 2034, foreign tax credit carryforwards of $2.0 million that expire from 2022 to 2024 and $0.2 million of state credit carryforwards that expire from 2016 to 2034, or have no expiration. The net tax effect of state and foreign loss carryforwards at year-end 2014 totaled $47.2 million, which expire as follows (in millions of dollars):



Year	Amount
2015-2017	$	1.9
2018-2020	2.5
2021-2024	1.2
2025-2031	0.3
No expiration	41.3
Total	$	47.2

The Company has established a valuation allowance for loss carryforwards and future deductible items in certain foreign jurisdictions, and for U.S. foreign tax credit carryforwards. The valuation allowance is determined in accordance with the provisions of ASC 740, which requires an assessment of both negative and positive evidence when measuring the need for a valuation allowance. The Company’s recent losses in these foreign jurisdictions, and its recent lack of adequate U.S. foreign source income to fully utilize foreign tax credit carryforwards, represented sufficient negative evidence to require a valuation allowance under ASC 740. The Company intends to maintain a valuation allowance until sufficient positive evidence exists to support realization of the foreign deferred tax assets.

Provision has not been made for U.S. or additional foreign income taxes on an estimated $111.2 million of undistributed earnings of foreign subsidiaries, which are permanently reinvested. If these earnings were to be repatriated, the Company would be subject to additional U.S. income taxes, adjusted for foreign tax credits. It is not practicable to determine the income tax liability that might be incurred if these earnings were to be repatriated.

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:



	2014			2013			2012
	(In millions of dollars)
Balance at beginning of the year	$	2.8		$	2.9		$	7.8

Additions for prior years’ tax positions	—			—			0.4
Reductions for prior years’ tax positions	(0.4		)	(0.1		)	(5.3		)
Additions for settlements	—			—			—
Reductions for settlements	—			—			—
Reductions for expiration of statutes	—			—			—

Balance at end of the year	$	2.4		$	2.8		$	2.9

If the $2.4 million in 2014, $2.8 million in 2013 and $2.9 million in 2012 of unrecognized tax benefits were recognized, they would have a favorable effect of $1.5 million in 2014, $1.8 million in 2013 and $1.9 million in 2012 on income tax expense.

The Company recognizes both interest and penalties as part of the income tax provision. The Company recognized expense of $0.1 million in 2014, expense of $0.1 million in 2013 and a benefit of $0.3 million in 2012 for interest and penalties. Accrued interest and penalties were $0.4 million at year-end 2014 and $0.3 million at year-end 2013.

The Company files income tax returns in the U.S. and in various states and foreign countries. The tax periods open to examination by the major taxing jurisdictions to which the Company is subject include the U.S. for fiscal years 2010 through 2014, Canada for fiscal years 2007 through 2014, France for fiscal years 2012 through 2014, Mexico for fiscal years 2009 through 2014, Switzerland for fiscal years 2005 through 2014, and Russia for fiscal years 2012 through 2014.

The Company and its subsidiaries have various income tax returns in the process of examination. The unrecognized tax benefit and related interest and penalty balances include approximately $0.3 million for 2014, related to tax positions which are reasonably possible to change within the next twelve months due to income tax audits, settlements and statute expirations.

Supplemental Cash Flow Information

12 Months Ended

Dec. 28, 2014

Supplemental Cash Flow Elements [Abstract]

Supplemental Cash Flow Information

Changes in operating assets and liabilities, net of acquisitions and the effect of deconsolidated entities, as disclosed in the statements of cash flows, for the fiscal years 2014, 2013 and 2012, respectively, were as follows:



	2014			2013			2012
	(In millions of dollars)
Increase in trade accounts receivable	$	(155.4	)	$	(14.6	)	$	(57.9	)
Increase in prepaid expenses and other assets	(14.7		)	(11.8		)	(12.5		)
Increase in accounts payable and accrued liabilities	36.4			43.8			54.1
Increase in accrued payroll and related taxes	28.5			39.2			2.4
Decrease in accrued insurance	(2.7		)	(2.9		)	(8.7		)
Increase (decrease) in income and other taxes	10.9			5.5			(3.7		)

Total changes in operating assets and liabilities	$	(97.0	)	$	59.2		$	(26.3	)

The Company paid interest of $1.6 million, $2.0 million and $2.6 million in 2014, 2013 and 2012, respectively. The Company paid income taxes of $10.9 million in 2014, $16.9 million in 2013 and $18.8 million in 2012.

During 2013, the Company determined that both cash and equivalents and accrued payroll and related taxes were understated by $4.8 million as of the 2012 year end. The Company determined that the impact of this error on the consolidated balance sheets and consolidated statements of cash flows was not material. As a result of correcting the error in 2013, changes in operating assets and liabilities and net cash from operating activities are both overstated by $4.8 million in the consolidated statements of cash flows for 2013. Additionally, in 2013, a cash payment of $1.4 million to TS Kelly was improperly classified in operating activities in the consolidated statements of cash flows, resulting in the understatement of operating activities and overstatement of investing activities in the consolidated statements of cash flows for 2013.

Commitments

12 Months Ended

Dec. 28, 2014

Commitments and Contingencies Disclosure [Abstract]

Commitments

The Company conducts its field operations primarily from leased facilities. The following is a schedule by fiscal year of future minimum commitments under operating leases as of year-end 2014 (in millions of dollars):



Fiscal year:
2015	$	35.8
2016	25.7
2017	16.6
2018	9.7
2019	4.7
Later years	2.3

Total	$	94.8

Lease expense from continuing operations for fiscal 2014, 2013 and 2012 amounted to $43.5 million, $45.6 million and $48.3 million, respectively.

In addition to operating lease agreements, the Company has entered into noncancelable purchase obligations totaling $25.9 million. These obligations relate primarily to voice and data communications services and online tools which the Company expects to utilize generally within the next two fiscal years, in the ordinary course of business. The Company has no material unrecorded commitments, losses, contingencies or guarantees associated with any related parties or unconsolidated entities. See the Debt and Retirement Benefits footnotes for commitments related to debt and pension obligations.

Contingencies	12 Months Ended
Contingencies	Dec. 28, 2014
Commitments and Contingencies Disclosure [Abstract]
Contingencies	Contingencies During the fourth quarter of 2013, a Louisiana jury rendered an award of $4.4 million, pursuant to litigation brought by Robert and Margaret Ward against the Jefferson Parish School Board and Kelly Services. Under the verdict, Kelly’s share of the liability consists of $2.7 million plus a portion of pre-and-post-judgment interest. During April 2014, Kelly reached an agreement with the plaintiffs pursuant to which Kelly and its primary insurer agreed to pay $1.0 million to the plaintiffs to satisfy the judgment against the primary insurer and Kelly, however, Kelly’s umbrella/excess insurer elected to continue to appeal the decision. In April 2014, Kelly paid $0.25 million of the settlement amount, which was previously accrued, and our primary insurer paid $0.75 million. Per the terms of the settlement with Kelly and its primary insurer, Plaintiffs must first exhaust all legal remedies to collect from our umbrella/excess insurer and its surety before pursuing Kelly for any remaining verdict amount that may be owed at the conclusion of the appellate process. In January 2015, Plaintiffs filed a Satisfaction of Judgment with the Court, pursuant to an agreement reached with the excess insurer, thereby resolving this matter and foreclosing any further financial risk to Kelly. In light of this settlement, during the first quarter of 2015 Kelly expects to reduce its accrual for litigation costs, and the offsetting insurance receivable, by $1.7 million. The Company is continuously engaged in litigation arising in the ordinary course of its business, typically matters alleging employment discrimination, alleging wage and hour violations or enforcing the restrictive covenants in the Company’s employment agreements. While there is no expectation that any of these matters will have a material adverse effect on the Company’s results of operations, financial position or cash flows, litigation is always subject to inherent uncertainty and the Company is not able to reasonably predict if any matter will be resolved in a manner that is materially adverse to the Company. At year-end 2014 and 2013, the gross accrual for litigation costs amounted to $5.7 million and $6.9 million, respectively, and related insurance recoveries totaled $1.7 million and $3.1 million, respectively.

Segment Disclosures

12 Months Ended

Dec. 28, 2014

Segment Reporting [Abstract]

Segment Disclosures

The Company’s segments are based on the organizational structure for which financial results are regularly evaluated by the Company’s chief operating decision makers (the Company's Chief Executive Officer and Chief Operating Officer) to determine resource allocation and assess performance. The Company’s seven reporting segments are: (1) Americas Commercial, (2) Americas Professional and Technical (“Americas PT”), (3) Europe, Middle East and Africa Commercial (“EMEA Commercial”), (4) Europe, Middle East and Africa Professional and Technical (“EMEA PT”), (5) Asia Pacific Commercial (“APAC Commercial”), (6) Asia Pacific Professional and Technical (“APAC PT”) and (7) Outsourcing and Consulting Group (“OCG”).

The Commercial business segments within the Americas, EMEA and APAC regions represent traditional office services, contact-center staffing, marketing, electronic assembly, light industrial and, in the Americas, substitute teachers. The PT segments encompass a wide range of highly skilled temporary employees, including scientists, financial professionals, attorneys, engineers, IT specialists and healthcare workers. OCG includes recruitment process outsourcing (“RPO”), contingent workforce outsourcing (“CWO”), business process outsourcing (“BPO”), payroll process outsourcing (“PPO”), executive placement and career transition/outplacement services. Corporate expenses that directly support the operating units have been allocated to the Americas, EMEA and APAC regions and OCG based on a work effort, volume, or in the absence of a readily available measurement process, proportionately based on revenue from services.

The following tables present information about the reported revenue from services and gross profit of the Company by segment, along with a reconciliation to consolidated earnings from continuing operations before taxes, for 2014, 2013 and 2012. Asset information by reportable segment is not presented, since the Company does not produce such information internally nor does it use such data to manage its business. Effective with the first quarter of 2014, the project-based legal services business in the Americas PT segment was reclassified to the OCG segment and the prior periods were recast to conform to the current presentation.



	2014			2013			2012
	(In millions of dollars)
Revenue from Services:
Americas Commercial	$	2,609.6		$	2,545.6		$	2,642.4
Americas PT	956.0			967.8			992.1
Total Americas Commercial and PT	3,565.6			3,513.4			3,634.5

EMEA Commercial	894.7			877.5			854.6
EMEA PT	190.3			179.7			168.3
Total EMEA Commercial and PT	1,085.0			1,057.2			1,022.9

APAC Commercial	351.8			344.1			343.2
APAC PT	40.4			38.6			51.6
Total APAC Commercial and PT	392.2			382.7			394.8

OCG	586.8			509.5			433.7

Less: Intersegment revenue	(66.9		)	(49.7		)	(35.4		)

Consolidated Total	$	5,562.7		$	5,413.1		$	5,450.5



	2014			2013			2012
	(In millions of dollars)
Earnings from Operations:
Americas Commercial gross profit	$	379.6		$	370.2		$	388.2
Americas PT gross profit	155.9			155.1			150.5
Americas Region gross profit	535.5			525.3			538.7
Americas Region SG&A expenses	(446.8		)	(419.8		)	(400.1		)
Americas Region Earnings from Operations	88.7			105.5			138.6

EMEA Commercial gross profit	130.6			133.6			133.8
EMEA PT gross profit	42.9			42.6			43.0
EMEA Region gross profit	173.5			176.2			176.8
EMEA Region SG&A expenses	(161.4		)	(164.7		)	(168.1		)
EMEA Region Earnings from Operations	12.1			11.5			8.7

APAC Commercial gross profit	47.5			49.3			50.1
APAC PT gross profit	12.7			14.0			21.0
APAC Region gross profit	60.2			63.3			71.1
APAC Region SG&A expenses	(57.7		)	(60.5		)	(73.4		)
APAC Region Earnings (Loss) from Operations	2.5			2.8			(2.3		)

OCG gross profit	143.6			128.2			113.2
OCG SG&A expenses	(127.3		)	(111.5		)	(101.1		)
OCG asset impairments	—			(1.7		)	—
OCG Earnings from Operations	16.3			15.0			12.1

Less: Intersegment gross profit	(4.4		)	(3.5		)	(3.2		)
Less: Intersegment SG&A expenses	4.4			3.5			3.2
Net Intersegment Activity	—			—			—

Corporate	(97.7		)	(81.5		)	(84.8		)
Consolidated Total	21.9			53.3			72.3
Other Expense, Net	5.3			4.5			3.5
Earnings From Continuing Operations Before Taxes	$	16.6		$	48.8		$	68.8

A summary of revenue from services by geographic area for 2014, 2013 and 2012 follows:



	2014		2013		2012
	(In millions of dollars)
Revenue From Services:
Domestic	$	3,535.8	$	3,419.9	$	3,464.2
International	2,026.9		1,993.2		1,986.3

Total	$	5,562.7	$	5,413.1	$	5,450.5

Foreign revenue is based on the country in which the legal subsidiary is domiciled. No single foreign country’s revenue represented more than 10% of the consolidated revenues of the Company. No single customer represented more than 10% of the consolidated revenues of the Company.

A summary of long-lived assets information by geographic area as of year-end 2014 and 2013 follows:



	2014		2013
	(In millions of dollars)
Long-Lived Assets:
Domestic	$	77.5	$	74.3
International	15.5		17.7

Total	$	93.0	$	92.0

Long-lived assets include primarily property and equipment. No single foreign country’s long-lived assets represented more than 10% of the consolidated long-lived assets of the Company.

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-SubTopic 10
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 280
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

+ Details

New Accounting Pronouncements	12 Months Ended
New Accounting Pronouncements	Dec. 28, 2014
Accounting Policies [Abstract]
New Accounting Pronouncements	New Accounting Pronouncements In April 2014, the Financial Accounting Standards Board (“FASB”) issued an accounting standard update that changes the definition of a discontinued operation to include only those disposals of components of an entity that represent a strategic shift that has (or will have) a major effect on operations and financial results. The amendments are effective prospectively for fiscal periods (and interim reporting periods within those years) beginning on or after December 15, 2014 (early adoption is permitted). The adoption of this guidance is not expected to have a material effect on our results of operations, financial position or liquidity. In May 2014, the FASB issued new revenue recognition guidance under Accounting Standards Update (“ASU”) 2014-09 that will supersede the existing revenue recognition guidance under U.S. generally accepted accounting principles. The new standard focuses on creating a single source of revenue guidance for revenue arising from contracts with customers for all industries. The objective of the new standard is for companies to recognize revenue when it transfers the promised goods or services to its customers at an amount that represents what the company expects to be entitled to in exchange for those goods or services. This ASU is effective for annual periods, and interim periods within those annual periods, beginning on or after December 15, 2016. Early adoption is not permitted. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. In August 2014, the FASB issued ASU 2014-15 requiring management to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern, which is currently performed by the external auditors. Management will be required to perform this assessment for both interim and annual reporting periods and must make certain disclosures if it concludes that substantial doubt exists. This ASU is effective for annual periods, and interim periods within those annual periods, beginning on or after December 15, 2016. The adoption of this guidance is not expected to have a material effect on our financial statements.

Related Party Transactions	12 Months Ended
Related Party Transactions	Dec. 28, 2014
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions Terence E. Adderley, the Executive Chairman and Chairman of the Board of our board of directors, and certain trusts with respect to which he acts as trustee or co-trustee, control approximately 93% of the outstanding shares of Kelly Class B common stock, which is the only class of our common stock entitled to voting rights. There were no material transactions between the Company and Terence E. Adderley in 2014 or 2013.

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

Quarterly Financial Information Disclosure [Abstract]

Selected Quarterly Financial Data (unaudited)

12 Months Ended

Dec. 28, 2014

Selected Quarterly Financial Data (unaudited)



	Fiscal Year 2014
	First Quarter		Second Quarter		Third Quarter		Fourth Quarter		Year
	(In millions of dollars except per share data)
Revenue from services	$	1,330.8	$	1,410.5	$	1,396.4	$	1,425.0	$	5,562.7
Gross profit	222.3		228.1		225.4		232.6		908.4
SG&A expenses	216.0		222.2		218.3		230.0		886.5
Restructuring charges included in SG&A expenses	—		1.8		4.0		6.2		12.0
Net earnings	2.5		2.8		1.4		17.0		23.7
Basic earnings per share (1)	0.07		0.07		0.03		0.44		0.61
Diluted earnings per share (1)	0.07		0.07		0.03		0.44		0.61
Dividends per share	0.05		0.05		0.05		0.05		0.20



	Fiscal Year 2013
	First Quarter		Second Quarter		Third Quarter		Fourth Quarter		Year
	(In millions of dollars except per share data)
Revenue from services	$	1,314.8	$	1,366.9	$	1,345.6	$	1,385.8	$	5,413.1
Gross profit	216.9		220.7		220.4		231.5		889.5
SG&A expenses	209.8		202.6		200.2		221.9		834.5
Restructuring charges included in SG&A expenses	—		0.8		0.5		0.3		1.6
Asset impairments	—		1.7		—		—		1.7
Net earnings	12.9		10.0		18.8		17.2		58.9
Basic earnings per share (1)	0.34		0.26		0.49		0.45		1.54
Diluted earnings per share (1)	0.34		0.26		0.49		0.45		1.54
Dividends per share	0.05		0.05		0.05		0.05		0.20


(1)	Earnings per share amounts for each quarter are required to be computed independently and may not equal the amounts computed for the total year.

Schedule II - Valuation Reserves

12 Months Ended

Dec. 28, 2014

Valuation and Qualifying Accounts [Abstract]

Schedule of Valuation and Qualifying Accounts Disclosure

SCHEDULE II - VALUATION RESERVES

(In millions of dollars)



			Additions
	Balance at beginning of year		Charged to costs and expenses	Charged to other accounts			Currency exchange effects		Deductions from reserves		Balance at end of year
Description

Fiscal year ended December 28, 2014

Reserve deducted in the balance sheet from the assets to which it applies -

Allowance for doubtful accounts	$	9.9	4.8	0.5		(1)	(1.9	)	(2.6	)	$	10.7

Deferred tax assets valuation allowance	$	56.3	7.5	—			(2.7	)	(2.6	)	$	58.5

Fiscal year ended December 29, 2013

Reserve deducted in the balance sheet from the assets to which it applies -

Allowance for doubtful accounts	$	10.4	2.5	(0.5	)	(1)	—		(2.5	)	$	9.9

Deferred tax assets valuation allowance	$	58.4	8.7	—			(1.1	)	(9.7	)	$	56.3

Fiscal year ended December 30, 2012

Reserve deducted in the balance sheet from the assets to which it applies -

Allowance for doubtful accounts	$	13.4	1.1	—			0.1		(4.2	)	$	10.4

Deferred tax assets valuation allowance	$	65.4	7.1	(0.1	)	(2)	0.2		(14.2	)	$	58.4


(1)	Adjustment to provision for sales allowances charged to revenue from services.


(2)	Allowance of companies acquired.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 28, 2014

Accounting Policies [Abstract]

Nature of Operations

Nature of Operations Kelly Services, Inc. is a global workforce solutions provider operating throughout the world.

Fiscal Year

Principles of Consolidation

Available-For-Sale Investment

Foreign Currency Translation

Revenue Recognition

Allowance for Uncollectible Accounts Receivable

Cost of Services

Advertising Expenses

Advertising Expenses Advertising expenses from continuing operations, which are expensed as incurred and are included in SG&A expenses,

Use of Estimates

Cash and Equivalents

Cash and Equivalents Cash and equivalents are stated at fair value. The Company considers securities with original maturities of three months or less to be cash and equivalents.

Property and Equipment



Category	2014		2013		Life
	(In millions of dollars)
Land	$	3.8	$	3.8		—
Work in process	6.9		4.4			—
Buildings and improvements	59.7		58.9		15	to	45 years
Computer hardware and software	221.7		215.7		3	to	12 years
Equipment, furniture and fixtures	34.1		33.6			5	years
Leasehold improvements	33.8		34.1		The lesser of the life of the lease or 5 years.
Total property and equipment	$	360.0	$	350.5

Operating Leases

Goodwill and Other Intangible Assets

Impairment of Long-Lived Assets and Intangible Assets

Accounts Payable, Accrued Payroll and Related Taxes

Accounts Payable Included in accounts payable are outstanding checks in excess of funds on deposit. Such amounts totaled $28.7 million and $22.7 million at year-end 2014 and 2013, respectively.

Income Taxes

Interest and penalties related to income taxes are accounted for as income tax expense.

Stock-Based Compensation

Earnings Per Share

Workers' Compensation

Segment Disclosures

New Accounting Pronouncements

In April 2014, the Financial Accounting Standards Board (“FASB”) issued an accounting standard update that changes the definition of a discontinued operation to include only those disposals of components of an entity that represent a strategic shift that has (or will have) a major effect on operations and financial results. The amendments are effective prospectively for fiscal periods (and interim reporting periods within those years) beginning on or after December 15, 2014 (early adoption is permitted). The adoption of this guidance is not expected to have a material effect on our results of operations, financial position or liquidity.

In May 2014, the FASB issued new revenue recognition guidance under Accounting Standards Update (“ASU”) 2014-09 that will supersede the existing revenue recognition guidance under U.S. generally accepted accounting principles. The new standard focuses on creating a single source of revenue guidance for revenue arising from contracts with customers for all industries. The objective of the new standard is for companies to recognize revenue when it transfers the promised goods or services to its customers at an amount that represents what the company expects to be entitled to in exchange for those goods or services. This ASU is effective for annual periods, and interim periods within those annual periods, beginning on or after December 15, 2016. Early adoption is not permitted. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures.

In August 2014, the FASB issued ASU 2014-15 requiring management to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern, which is currently performed by the external auditors. Management will be required to perform this assessment for both interim and annual reporting periods and must make certain disclosures if it concludes that substantial doubt exists. This ASU is effective for annual periods, and interim periods within those annual periods, beginning on or after December 15, 2016. The adoption of this guidance is not expected to have a material effect on our financial statements.

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 28, 2014

Accounting Policies [Abstract]

Property and Equipment At Cost and Depreciable Useful Lives

Cost and estimated useful lives of property and equipment by function are as follows:



Category	2014		2013		Life
	(In millions of dollars)
Land	$	3.8	$	3.8		—
Work in process	6.9		4.4			—
Buildings and improvements	59.7		58.9		15	to	45 years
Computer hardware and software	221.7		215.7		3	to	12 years
Equipment, furniture and fixtures	34.1		33.6			5	years
Leasehold improvements	33.8		34.1		The lesser of the life of the lease or 5 years.
Total property and equipment	$	360.0	$	350.5

Fair Value Measurements (Tables)

12 Months Ended

Dec. 28, 2014

Fair Value Disclosures [Abstract]

Fair Value Measurements on a Recurring Basis



	Fair Value Measurements on a Recurring Basis As of Year-End 2014
Description	Total		Level 1		Level 2		Level 3
	(In millions of dollars)
Money market funds	$	3.3	$	3.3	$	—	$	—
Available-for-sale investment	97.9		97.9		—		—

Total assets at fair value	$	101.2	$	101.2	$	—	$	—



	Fair Value Measurements on a Recurring Basis As of Year-End 2013
Description	Total		Level 1		Level 2		Level 3
	(In millions of dollars)
Money market funds	$	2.9	$	2.9	$	—	$	—
Available-for-sale investment	80.7		80.7		—		—

Total assets at fair value	$	83.6	$	83.6	$	—	$	—

Restructuring (Tables)

12 Months Ended

Dec. 28, 2014

Restructuring and Related Activities [Abstract]

Restructuring Costs Incurred

Restructuring costs incurred in 2014 totaled $12.0 million as detailed below.



	Severance Costs		Lease Termination Costs		Total
	(In millions of dollars)
Americas	$	1.7	$	2.3	$	4.0
OCG	1.3		—		1.3
Headquarters	4.6		—		4.6
Plan total	7.6		2.3		9.9
EMEA and APAC restructuring	0.9		1.2		2.1

Total restructuring	$	8.5	$	3.5	$	12.0

Summary of Restructuring Reserve



Balance as of year-end 2013	$	—

Additions charged to corporate under the Plan	9.9
Additions charged to EMEA and APAC operations	2.1
Reductions for cash payments related to all restructuring activities	(5.1		)

Balance as of year-end 2014	$	6.9

Goodwill (Tables)

12 Months Ended

Dec. 28, 2014

Goodwill and Intangible Assets Disclosure [Abstract]

Changes in the Net Carrying Amount of Goodwill



	As of Year-End 2013								As of Year-End 2014
	Goodwill, Gross		Accumulated Impairment Losses			Adjustments to Goodwill			Goodwill, Gross		Accumulated Impairment Losses			Goodwill, Net
	(In millions of dollars)
Americas
Americas Commercial	$	40.0	$	(16.4	)	$	—		$	40.0	$	(16.4	)	$	23.6
Americas PT	39.2		—			(1.3		)	37.9		—			37.9
Total Americas	79.2		(16.4		)	(1.3		)	77.9		(16.4		)	61.5

EMEA
EMEA Commercial	50.4		(50.4		)	—			50.4		(50.4		)	—
EMEA PT	22.0		(22.0		)	—			22.0		(22.0		)	—
Total EMEA	72.4		(72.4		)	—			72.4		(72.4		)	—

APAC
APAC Commercial	12.1		(12.1		)	—			12.1		(12.1		)	—
APAC PT	1.4		—			—			1.4		—			1.4
Total APAC	13.5		(12.1		)	—			13.5		(12.1		)	1.4

OCG	26.1		—			1.3			27.4		—			27.4
Consolidated Total	$	191.2	$	(100.9	)	$	—		$	191.2	$	(100.9	)	$	90.3



	As of Year-End 2012							As of Year-End 2013
	Goodwill, Gross		Accumulated Impairment Losses			Adjustments to Goodwill		Goodwill, Gross		Accumulated Impairment Losses			Goodwill, Net
	(In millions of dollars)
Americas
Americas Commercial	$	39.2	$	(16.4	)	$	0.8	$	40.0	$	(16.4	)	$	23.6
Americas PT	39.2		—			—		39.2		—			39.2
Total Americas	78.4		(16.4		)	0.8		79.2		(16.4		)	62.8

EMEA
EMEA Commercial	50.4		(50.4		)	—		50.4		(50.4		)	—
EMEA PT	22.0		(22.0		)	—		22.0		(22.0		)	—
Total EMEA	72.4		(72.4		)	—		72.4		(72.4		)	—

APAC
APAC Commercial	12.1		(12.1		)	—		12.1		(12.1		)	—
APAC PT	1.4		—			—		1.4		—			1.4
Total APAC	13.5		(12.1		)	—		13.5		(12.1		)	1.4

OCG	26.1		—			—		26.1		—			26.1
Consolidated Total	$	190.4	$	(100.9	)	$	0.8	$	191.2	$	(100.9	)	$	90.3

Other Assets (Tables)

12 Months Ended

Dec. 28, 2014

Other Assets [Abstract]

Schedule of Other Assets

Included in other assets are the following:



	2014		2013
	(In millions of dollars)
Deferred compensation plan (see Retirement Benefits footnote)	$	149.0	$	134.0
Available-for-sale investment (see Fair Value Measurements footnote)	97.9		80.7
Workers’ compensation receivable	11.5		13.4
Wage credit receivable	13.6		6.1
Intangibles, net of accumulated amortization of $17.8 million in 2014 and $17.7 million in 2013	2.7		4.3
Investment in equity affiliate (see Investment in Equity Affiliate footnote)	9.6		3.8
Other	15.8		15.8

Other assets	$	300.1	$	258.1

Stockholders' Equity (Tables)

12 Months Ended

Dec. 28, 2014

Stockholders' Equity Note [Abstract]

Changes in Accumulated Other Comprehensive Income by Component, Net of Tax



	Foreign Currency Translation Adjustments				Unrealized Gains and Losses on Investment		Pension Liability Adjustments				Total
	(In millions of dollars)
Balance at year-end 2013	$	18.1			$	44.8	$	(1.5	)		$	61.4

Other comprehensive income (loss) before reclassifications	(20.2		)		11.5		(0.8		)		(9.5		)

Amounts reclassified from accumulated other comprehensive income	(0.9		)	(1)	—		0.1			(2)	(0.8		)

Net current-period other comprehensive income	(21.1		)		11.5		(0.7		)		(10.3		)

Balance at year-end 2014	$	(3.0	)		$	56.3	$	(2.2	)		$	51.1


(1)	Amount was recorded in the other expense, net line item in the consolidated statement of earnings.


(2)	Amount was recorded in the SG&A expenses line item in the consolidated statement of earnings.



	Foreign Currency Translation Adjustments				Unrealized Gains and Losses on Investment			Pension Liability Adjustments				Total
	(In millions of dollars)
Balance at year-end 2012	$	24.9			$	13.6		$	(3.1	)		$	35.4

Other comprehensive income (loss) before reclassifications	(6.7		)		31.2		(3)	1.4				25.9

Amounts reclassified from accumulated other comprehensive income	(0.1		)	(1)	—			0.2			(2)	0.1

Net current-period other comprehensive income	(6.8		)		31.2			1.6				26.0

Balance at year-end 2013	$	18.1			$	44.8		$	(1.5	)		$	61.4


(1)	Amount was recorded in the other expense, net line item in the consolidated statement of earnings.


(2)	Amount was recorded in the SG&A expenses line item in the consolidated statement of earnings.


(3)	Includes utilization of a $1.1 million income tax valuation allowance relating to the Temp Holdings investment.

Earnings Per Share (Tables)

12 Months Ended

Dec. 28, 2014

Earnings Per Share [Abstract]

Common Stock Reconciliation of Basic and Diluted Earnings Per Share



	2014			2013			2012
Earnings from continuing operations	$	23.7		$	58.9		$	49.7
Less: Earnings allocated to participating securities	(0.7		)	(1.5		)	(1.3		)
Earnings from continuing operations available to common shareholders	$	23.0		$	57.4		$	48.4

Earnings from discontinued operations	$	—		$	—		$	0.4
Less: Earnings allocated to participating securities	—			—			—
Earnings from discontinued operations available to common shareholders	$	—		$	—		$	0.4

Net earnings	$	23.7		$	58.9		$	50.1
Less: Earnings allocated to participating securities	(0.7		)	(1.5		)	(1.3		)
Net earnings available to common shareholders	$	23.0		$	57.4		$	48.8

Basic earnings per share on common stock:
Earnings from continuing operations	$	0.61		$	1.54		$	1.31
Earnings from discontinued operations	$	—		$	—		$	0.01
Net earnings	$	0.61		$	1.54		$	1.32

Diluted earnings per share on common stock:
Earnings from continuing operations	$	0.61		$	1.54		$	1.31
Earnings from discontinued operations	$	—		$	—		$	0.01
Net earnings	$	0.61		$	1.54		$	1.32

Average common shares outstanding (millions)
Basic	37.5			37.3			37.0
Diluted	37.5			37.3			37.0

Stock-Based Compensation (Tables)

12 Months Ended

Dec. 28, 2014

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Summary of Status of Nonvested Restricted Stock Awards and Units

A summary of the status of nonvested restricted stock under the Plan as of year-end 2014 and changes during this period is presented as follows:



	Restricted Stock		Weighted Average Grant Date Fair Value
Nonvested at year-end 2013	1,128,600		$	17.06
Granted	539,600		15.63
Vested	(423,925	)	16.92
Forfeited	(51,725	)	16.98
Nonvested at year-end 2014	1,192,550		$	16.47

Summary of Status of Stock Option Grants

A summary of the status of stock option grants under the Plan as of year-end 2014 and changes during this period is presented as follows:



	Options		Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (Years)	Aggregate Intrinsic Value
Outstanding at year-end 2013	162,613		$	27.84
Granted	—		—
Exercised	—		—
Forfeited	—		—
Expired	(129,613	)	27.96
Outstanding at year-end 2014	33,000		$	27.37	0.65	$	—
Options exercisable at year-end 2014	33,000		$	27.37	0.65	$	—

Other Expense, Net (Tables)

12 Months Ended

Dec. 28, 2014

Other Income and Expenses [Abstract]

Schedule of Other Expense, Net

Included in other expense, net are the following:



	2014			2013			2012
	(In millions of dollars)
Interest income	$	0.5		$	0.4		$	1.0
Interest expense	(3.0		)	(2.8		)	(3.4		)
Dividend income	0.7			0.6			0.6
Foreign exchange losses	(1.0		)	(1.5		)	(1.0		)
Net loss on equity investment (see Investment in Equity Affiliate footnote)	(2.5		)	(1.3		)	(0.7		)
Other	—			0.1			—

Other expense, net	$	(5.3	)	$	(4.5	)	$	(3.5	)

Income Taxes (Tables)

12 Months Ended

Dec. 28, 2014

Income Tax Disclosure [Abstract]

Earnings (Loss) From Continuing Operations Before Taxes Per Jurisdiction

Earnings from continuing operations before taxes for the years 2014, 2013 and 2012 were taxed under the following jurisdictions:



	2014		2013		2012
	(In million of dollars)
Domestic	$	5.9	$	35.1	$	56.3
Foreign	10.7		13.7		12.5
Total	$	16.6	$	48.8	$	68.8

Provision for Income Taxes From Continuing Operations

The provision for income taxes from continuing operations was as follows:



	2014			2013			2012
	(In millions of dollars)
Current tax expense:
U.S. federal	$	5.6		$	7.3		$	1.4
U.S. state and local	1.4			3.5			3.0
Foreign	12.7			10.4			10.0
Total current	19.7			21.2			14.4
Deferred tax expense:
U.S. federal	(22.0		)	(26.9		)	4.7
U.S. state and local	(0.4		)	(1.6		)	0.9
Foreign	(4.4		)	(2.8		)	(0.9		)
Total deferred	(26.8		)	(31.3		)	4.7
Total provision	$	(7.1	)	$	(10.1	)	$	19.1

Deferred Taxes

Deferred taxes are comprised of the following:



	2014			2013
	(In millions of dollars)
Depreciation and amortization	$	(11.6	)	$	(10.4	)
Employee compensation and benefit plans	70.4			68.1
Workers’ compensation	21.6			22.8
Unrealized gain on securities	(23.7		)	(17.2		)
Loss carryforwards	47.2			49.4
Credit carryforwards	103.0			82.0
Other, net	8.2			0.2
Valuation allowance	(58.5		)	(56.3		)
Net deferred tax assets	$	156.6		$	138.6

The deferred tax balance is classified in the consolidated balance sheet as:



	2014			2013
	(In millions of dollars)
Current assets, deferred tax	$	34.4		$	35.5
Noncurrent deferred tax asset	146.3			121.7
Current liabilities, income and other taxes	(0.4		)	(0.4		)
Noncurrent liabilities, other long-term liabilities	(23.7		)	(18.2		)
	$	156.6		$	138.6

Differences Between Income Taxes From Continuing Operations and U.S. Statutory Rate

The differences between income taxes from continuing operations for financial reporting purposes and the U.S. statutory rate of 35% are as follows:



	2014			2013			2012
	(In millions of dollars)
Income tax based on statutory rate	$	5.8		$	17.1		$	24.1
State income taxes, net of federal benefit	0.7			1.2			2.6
General business credits	(17.5		)	(26.2		)	(7.9		)
Life insurance cash surrender value	(2.2		)	(5.8		)	(3.4		)
Foreign items	(0.2		)	0.3			1.6
Foreign business taxes	4.2			3.9			4.5
Foreign tax law change	(2.2		)	(4.6		)	—
Non-deductible expenses	2.1			1.6			3.1
Change in deferred tax realizability	2.2			2.8			(0.7		)
Uncertain tax positions	—			—			(4.8		)
Other, net	—			(0.4		)	—
Total	$	(7.1	)	$	(10.1	)	$	19.1

Net Tax Effect of State and Foreign Loss Carryforwards

The net tax effect of state and foreign loss carryforwards at year-end 2014 totaled $47.2 million, which expire as follows (in millions of dollars):



Year	Amount
2015-2017	$	1.9
2018-2020	2.5
2021-2024	1.2
2025-2031	0.3
No expiration	41.3
Total	$	47.2

Reconciliation of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:



	2014			2013			2012
	(In millions of dollars)
Balance at beginning of the year	$	2.8		$	2.9		$	7.8

Additions for prior years’ tax positions	—			—			0.4
Reductions for prior years’ tax positions	(0.4		)	(0.1		)	(5.3		)
Additions for settlements	—			—			—
Reductions for settlements	—			—			—
Reductions for expiration of statutes	—			—			—

Balance at end of the year	$	2.4		$	2.8		$	2.9

Supplemental Cash Flow Information (Tables)

12 Months Ended

Dec. 28, 2014

Supplemental Cash Flow Elements [Abstract]

Changes In Operating Assets And Liabilities, Net of Acquisitions



	2014			2013			2012
	(In millions of dollars)
Increase in trade accounts receivable	$	(155.4	)	$	(14.6	)	$	(57.9	)
Increase in prepaid expenses and other assets	(14.7		)	(11.8		)	(12.5		)
Increase in accounts payable and accrued liabilities	36.4			43.8			54.1
Increase in accrued payroll and related taxes	28.5			39.2			2.4
Decrease in accrued insurance	(2.7		)	(2.9		)	(8.7		)
Increase (decrease) in income and other taxes	10.9			5.5			(3.7		)

Total changes in operating assets and liabilities	$	(97.0	)	$	59.2		$	(26.3	)

Commitments (Tables)

12 Months Ended

Dec. 28, 2014

Commitments and Contingencies Disclosure [Abstract]

Future Minimum Commitments Under Operating Leases

The following is a schedule by fiscal year of future minimum commitments under operating leases as of year-end 2014 (in millions of dollars):



Fiscal year:
2015	$	35.8
2016	25.7
2017	16.6
2018	9.7
2019	4.7
Later years	2.3

Total	$	94.8

Segment Disclosures (Tables)

12 Months Ended

Dec. 28, 2014

Segment Reporting [Abstract]

Segment Revenue Per Service



	2014			2013			2012
	(In millions of dollars)
Revenue from Services:
Americas Commercial	$	2,609.6		$	2,545.6		$	2,642.4
Americas PT	956.0			967.8			992.1
Total Americas Commercial and PT	3,565.6			3,513.4			3,634.5

EMEA Commercial	894.7			877.5			854.6
EMEA PT	190.3			179.7			168.3
Total EMEA Commercial and PT	1,085.0			1,057.2			1,022.9

APAC Commercial	351.8			344.1			343.2
APAC PT	40.4			38.6			51.6
Total APAC Commercial and PT	392.2			382.7			394.8

OCG	586.8			509.5			433.7

Less: Intersegment revenue	(66.9		)	(49.7		)	(35.4		)

Consolidated Total	$	5,562.7		$	5,413.1		$	5,450.5

Segment Earnings from Operations



	2014			2013			2012
	(In millions of dollars)
Earnings from Operations:
Americas Commercial gross profit	$	379.6		$	370.2		$	388.2
Americas PT gross profit	155.9			155.1			150.5
Americas Region gross profit	535.5			525.3			538.7
Americas Region SG&A expenses	(446.8		)	(419.8		)	(400.1		)
Americas Region Earnings from Operations	88.7			105.5			138.6

EMEA Commercial gross profit	130.6			133.6			133.8
EMEA PT gross profit	42.9			42.6			43.0
EMEA Region gross profit	173.5			176.2			176.8
EMEA Region SG&A expenses	(161.4		)	(164.7		)	(168.1		)
EMEA Region Earnings from Operations	12.1			11.5			8.7

APAC Commercial gross profit	47.5			49.3			50.1
APAC PT gross profit	12.7			14.0			21.0
APAC Region gross profit	60.2			63.3			71.1
APAC Region SG&A expenses	(57.7		)	(60.5		)	(73.4		)
APAC Region Earnings (Loss) from Operations	2.5			2.8			(2.3		)

OCG gross profit	143.6			128.2			113.2
OCG SG&A expenses	(127.3		)	(111.5		)	(101.1		)
OCG asset impairments	—			(1.7		)	—
OCG Earnings from Operations	16.3			15.0			12.1

Less: Intersegment gross profit	(4.4		)	(3.5		)	(3.2		)
Less: Intersegment SG&A expenses	4.4			3.5			3.2
Net Intersegment Activity	—			—			—

Corporate	(97.7		)	(81.5		)	(84.8		)
Consolidated Total	21.9			53.3			72.3
Other Expense, Net	5.3			4.5			3.5
Earnings From Continuing Operations Before Taxes	$	16.6		$	48.8		$	68.8

Summary of Revenue From Services by Geographic Area

A summary of revenue from services by geographic area for 2014, 2013 and 2012 follows:



	2014		2013		2012
	(In millions of dollars)
Revenue From Services:
Domestic	$	3,535.8	$	3,419.9	$	3,464.2
International	2,026.9		1,993.2		1,986.3

Total	$	5,562.7	$	5,413.1	$	5,450.5

Summary of Long-Lived Assets By Geographic Area

A summary of long-lived assets information by geographic area as of year-end 2014 and 2013 follows:



	2014		2013
	(In millions of dollars)
Long-Lived Assets:
Domestic	$	77.5	$	74.3
International	15.5		17.7

Total	$	93.0	$	92.0

Selected Quarterly Financial Data (unaudited) (Tables)

12 Months Ended

Dec. 28, 2014

Quarterly Financial Information Disclosure [Abstract]

Schedule of Quarterly Financial Information



	Fiscal Year 2014
	First Quarter		Second Quarter		Third Quarter		Fourth Quarter		Year
	(In millions of dollars except per share data)
Revenue from services	$	1,330.8	$	1,410.5	$	1,396.4	$	1,425.0	$	5,562.7
Gross profit	222.3		228.1		225.4		232.6		908.4
SG&A expenses	216.0		222.2		218.3		230.0		886.5
Restructuring charges included in SG&A expenses	—		1.8		4.0		6.2		12.0
Net earnings	2.5		2.8		1.4		17.0		23.7
Basic earnings per share (1)	0.07		0.07		0.03		0.44		0.61
Diluted earnings per share (1)	0.07		0.07		0.03		0.44		0.61
Dividends per share	0.05		0.05		0.05		0.05		0.20



	Fiscal Year 2013
	First Quarter		Second Quarter		Third Quarter		Fourth Quarter		Year
	(In millions of dollars except per share data)
Revenue from services	$	1,314.8	$	1,366.9	$	1,345.6	$	1,385.8	$	5,413.1
Gross profit	216.9		220.7		220.4		231.5		889.5
SG&A expenses	209.8		202.6		200.2		221.9		834.5
Restructuring charges included in SG&A expenses	—		0.8		0.5		0.3		1.6
Asset impairments	—		1.7		—		—		1.7
Net earnings	12.9		10.0		18.8		17.2		58.9
Basic earnings per share (1)	0.34		0.26		0.49		0.45		1.54
Diluted earnings per share (1)	0.34		0.26		0.49		0.45		1.54
Dividends per share	0.05		0.05		0.05		0.05		0.20


(1)	Earnings per share amounts for each quarter are required to be computed independently and may not equal the amounts computed for the total year.

Summary of Significant Accounting Policies - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2014	Dec. 29, 2013	Dec. 30, 2012
Accounting Policies [Abstract]
Advertising expense	$ 9.7	$ 8.9	$ 8.5
Short-term Debt [Line Items]
Accounts payable and accrued liabilities	364.0	342.4
Accrued payroll and related taxes	308.5	294.9
Bank Overdrafts
Short-term Debt [Line Items]
Accounts payable and accrued liabilities	28.7	22.7
Accrued payroll and related taxes	$ 6.7	$ 4.0

Summary of Significant Accounting Policies - Property and Equipment At Cost and Depreciable Useful Lives (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2014	Dec. 29, 2013	Dec. 30, 2012
Property, Plant and Equipment [Line Items]
Property and Equipment:	$ 360.0	$ 350.5
Depreciation expense	20.3	18.4	$ 19.0
Land
Property, Plant and Equipment [Line Items]
Property and Equipment:	3.8	3.8
Work in process
Property, Plant and Equipment [Line Items]
Property and Equipment:	6.9	4.4
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property and Equipment:	$ 59.7	58.9
Buildings and improvements \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	15 years
Buildings and improvements \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	45 years
Computer hardware and software
Property, Plant and Equipment [Line Items]
Property and Equipment:	$ 221.7	215.7
Computer hardware and software \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Computer hardware and software \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	12 years
Equipment, furniture and fixtures
Property, Plant and Equipment [Line Items]
Property and Equipment:	$ 34.1	33.6
Estimated useful life	5 years
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and Equipment:	$ 33.8	$ 34.1
Leasehold improvements \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years

Summary of Significant Accounting Policies – Goodwill and Other Intangible Assets (Details)	12 Months Ended
	Dec. 28, 2014
Minimum
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life	3 years
Maximum
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life	15 years

Fair Value Measurements - Fair Value Measurements on a Recurring Basis (Details) - USD ($) $ in Millions	Dec. 28, 2014	Dec. 29, 2013
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	$ 3.3	$ 2.9
Available-for-sale investment	97.9	80.7
Total assets at fair value	101.2	83.6
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	3.3	2.9
Available-for-sale investment	97.9	80.7
Total assets at fair value	101.2	83.6
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	0.0	0.0
Available-for-sale investment	0.0	0.0
Total assets at fair value	0.0	0.0
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	0.0	0.0
Available-for-sale investment	0.0	0.0
Total assets at fair value	$ 0.0	$ 0.0

Fair Value Measurements - Narrative (Details) - USD ($) $ in Millions	3 Months Ended				12 Months Ended
	Dec. 29, 2013	Sep. 29, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 28, 2014	Dec. 29, 2013	Dec. 30, 2012
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Unrealized gains on investment, net of tax					$ 11.5	$ 31.2	$ 13.1
AssetImpairmentCharges	$ 0.0	$ 0.0	$ 1.7	$ 0.0	0.0	1.7	$ 3.1
Temp Holdings Investment
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Unrealized gains on investment, net of tax					11.5	30.1
Cost of investment	$ 19.7				$ 17.2	$ 19.7

Restructuring - Narrative (Details) $ in Millions	3 Months Ended								12 Months Ended
Restructuring - Narrative (Details) $ in Millions	Dec. 28, 2014 USD ($)	Sep. 28, 2014 USD ($)	Jun. 29, 2014 USD ($)	Mar. 30, 2014 USD ($)	Dec. 29, 2013 USD ($)	Sep. 29, 2013 USD ($)	Jun. 30, 2013 USD ($)	Mar. 31, 2013 USD ($)	Dec. 28, 2014 USD ($) branch employee	Dec. 29, 2013 USD ($)
Restructuring Cost and Reserve [Line Items]
Restructuring charges included in SG&A expenses	$ 6.2	$ 4.0	$ 1.8	$ 0.0	$ 0.3	$ 0.5	$ 0.8	$ 0.0	$ 12.0	$ 1.6
Restructuring Reserve	$ 6.9				$ 0.0				$ 6.9	$ 0.0
Americas
Restructuring Cost and Reserve [Line Items]
Number of branches closed \| branch									52
Corporate
Restructuring Cost and Reserve [Line Items]
Restructuring charges included in SG&A expenses									$ 9.9
2014 Management Simplification Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring charges included in SG&A expenses									$ 9.9
2014 Management Simplification Restructuring Plan \| SG&A Expenses
Restructuring Cost and Reserve [Line Items]
Number of positions eliminated \| employee									112
2014 Management Simplification Restructuring Plan \| Americas
Restructuring Cost and Reserve [Line Items]
Restructuring charges included in SG&A expenses									$ 4.0
2014 Management Simplification Restructuring Plan \| Americas \| SG&A Expenses
Restructuring Cost and Reserve [Line Items]
Number of positions eliminated \| employee									40
2014 Management Simplification Restructuring Plan \| OCG
Restructuring Cost and Reserve [Line Items]
Restructuring charges included in SG&A expenses									$ 1.3
2014 Management Simplification Restructuring Plan \| OCG \| SG&A Expenses
Restructuring Cost and Reserve [Line Items]
Number of positions eliminated \| employee									8
2014 Management Simplification Restructuring Plan \| Corporate
Restructuring Cost and Reserve [Line Items]
Restructuring charges included in SG&A expenses									$ 4.6
2014 Management Simplification Restructuring Plan \| Corporate \| SG&A Expenses
Restructuring Cost and Reserve [Line Items]
Number of positions eliminated \| employee									64
Number of positions eliminated recognized as a one-time benefit \| employee									53
Number of positions eliminated recognized as contract termination costs \| employee									11

Restructuring - Restructuring Costs Incurred (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 28, 2014	Sep. 28, 2014	Jun. 29, 2014	Mar. 30, 2014	Dec. 29, 2013	Sep. 29, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 28, 2014	Dec. 29, 2013
Restructuring Cost and Reserve [Line Items]
Restructuring charges included in SG&A expenses	$ 6.2	$ 4.0	$ 1.8	$ 0.0	$ 0.3	$ 0.5	$ 0.8	$ 0.0	$ 12.0	$ 1.6
Severance Costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges included in SG&A expenses									8.5
Lease Termination Costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges included in SG&A expenses									3.5
EMEA and APAC
Restructuring Cost and Reserve [Line Items]
Restructuring charges included in SG&A expenses									2.1
EMEA and APAC \| Severance Costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges included in SG&A expenses									0.9
EMEA and APAC \| Lease Termination Costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges included in SG&A expenses									1.2
Corporate
Restructuring Cost and Reserve [Line Items]
Restructuring charges included in SG&A expenses									9.9
2014 Management Simplification Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring charges included in SG&A expenses									9.9
2014 Management Simplification Restructuring Plan \| Severance Costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges included in SG&A expenses									7.6
2014 Management Simplification Restructuring Plan \| Lease Termination Costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges included in SG&A expenses									2.3
2014 Management Simplification Restructuring Plan \| Americas
Restructuring Cost and Reserve [Line Items]
Restructuring charges included in SG&A expenses									4.0
2014 Management Simplification Restructuring Plan \| Americas \| Severance Costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges included in SG&A expenses									1.7
2014 Management Simplification Restructuring Plan \| Americas \| Lease Termination Costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges included in SG&A expenses									2.3
2014 Management Simplification Restructuring Plan \| OCG
Restructuring Cost and Reserve [Line Items]
Restructuring charges included in SG&A expenses									1.3
2014 Management Simplification Restructuring Plan \| OCG \| Severance Costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges included in SG&A expenses									1.3
2014 Management Simplification Restructuring Plan \| OCG \| Lease Termination Costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges included in SG&A expenses									0.0
2014 Management Simplification Restructuring Plan \| Corporate
Restructuring Cost and Reserve [Line Items]
Restructuring charges included in SG&A expenses									4.6
2014 Management Simplification Restructuring Plan \| Corporate \| Severance Costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges included in SG&A expenses									4.6
2014 Management Simplification Restructuring Plan \| Corporate \| Lease Termination Costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges included in SG&A expenses									$ 0.0

Restructuring - Summary of Restructuring Reserve (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 28, 2014	Sep. 28, 2014	Jun. 29, 2014	Mar. 30, 2014	Dec. 29, 2013	Sep. 29, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 28, 2014	Dec. 29, 2013
Restructuring Reserve [Roll Forward]
Balance as of year-end				$ 0.0					$ 0.0
Additions charged to reserve	$ 6.2	$ 4.0	$ 1.8	$ 0.0	$ 0.3	$ 0.5	$ 0.8	$ 0.0	12.0	$ 1.6
Reductions for cash payments									(5.1)
Balance as of year-end	$ 6.9				$ 0.0				6.9	$ 0.0
EMEA and APAC
Restructuring Reserve [Roll Forward]
Additions charged to reserve									2.1
Corporate
Restructuring Reserve [Roll Forward]
Additions charged to reserve									$ 9.9

Investment in Equity Affiliate (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2014	Dec. 29, 2013	Dec. 30, 2012	Nov. 01, 2012
Schedule of Equity Method Investments [Line Items]
Ownership percentage by noncontrolling owners			30.00%
Paid-in capital charge for difference between carrying value of noncontrolling interest and fair value of consideration			$ 1.2
Equity method investments	$ 9.6	$ 3.8
Payments to Acquire Equity Method Investments	5.7	0.0	6.6
Loss representing difference between carrying value contributed and fair value of retained investment			0.7
Amount of pro-rata share of goodwill			$ 0.6
TS Kelly
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage				49.00%
Equity method investments				$ 5.1
China-based Staffing Company
Schedule of Equity Method Investments [Line Items]
Payments to Acquire Equity Method Investments	$ 4.8
Prior Year Understatement of Net Cash from Operating Activities
Schedule of Equity Method Investments [Line Items]
Amount of misstatement in current year financial statements		$ 1.4

Goodwill - Changes in the Net Carrying Amount of Goodwill (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2014	Dec. 29, 2013	Dec. 30, 2012
Goodwill [Roll Forward]
Goodwill, Gross	$ 191.2	$ 191.2	$ 190.4
Accumulated losses	(100.9)	(100.9)	(100.9)
Adjustments to goodwill	0.0	0.8
Goodwill, Net	90.3	90.3
Americas Commercial
Goodwill [Roll Forward]
Goodwill, Gross	40.0	40.0	39.2
Accumulated losses	(16.4)	(16.4)	(16.4)
Adjustments to goodwill	0.0	0.8
Goodwill, Net	23.6	23.6
Americas PT
Goodwill [Roll Forward]
Goodwill, Gross	37.9	39.2	39.2
Accumulated losses	0.0	0.0	0.0
Adjustments to goodwill	(1.3)	0.0
Goodwill, Net	37.9	39.2
Total Americas
Goodwill [Roll Forward]
Goodwill, Gross	77.9	79.2	78.4
Accumulated losses	(16.4)	(16.4)	(16.4)
Adjustments to goodwill	(1.3)	0.8
Goodwill, Net	61.5	62.8
EMEA Commercial
Goodwill [Roll Forward]
Goodwill, Gross	50.4	50.4	50.4
Accumulated losses	(50.4)	(50.4)	(50.4)
Adjustments to goodwill	0.0	0.0
Goodwill, Net	0.0	0.0
EMEA PT
Goodwill [Roll Forward]
Goodwill, Gross	22.0	22.0	22.0
Accumulated losses	(22.0)	(22.0)	(22.0)
Adjustments to goodwill	0.0	0.0
Goodwill, Net	0.0	0.0
Total EMEA
Goodwill [Roll Forward]
Goodwill, Gross	72.4	72.4	72.4
Accumulated losses	(72.4)	(72.4)	(72.4)
Adjustments to goodwill	0.0	0.0
Goodwill, Net	0.0	0.0
APAC Commercial
Goodwill [Roll Forward]
Goodwill, Gross	12.1	12.1	12.1
Accumulated losses	(12.1)	(12.1)	(12.1)
Adjustments to goodwill	0.0	0.0
Goodwill, Net	0.0	0.0
APAC PT
Goodwill [Roll Forward]
Goodwill, Gross	1.4	1.4	1.4
Accumulated losses	0.0	0.0	0.0
Adjustments to goodwill	0.0	0.0
Goodwill, Net	1.4	1.4
Total APAC
Goodwill [Roll Forward]
Goodwill, Gross	13.5	13.5	13.5
Accumulated losses	(12.1)	(12.1)	(12.1)
Adjustments to goodwill	0.0	0.0
Goodwill, Net	1.4	1.4
OCG
Goodwill [Roll Forward]
Goodwill, Gross	27.4	26.1	26.1
Accumulated losses	0.0	0.0	$ 0.0
Adjustments to goodwill	1.3	0.0
Goodwill, Net	$ 27.4	$ 26.1

Other Assets - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
Other Assets - Narrative (Details) - USD ($) $ in Millions	Dec. 28, 2014	Dec. 29, 2013	Dec. 30, 2012
Other Assets [Abstract]
Intangible amortization expense	$ 1.4	$ 2.0	$ 3.3

Other Assets - Schedule of Other Assets (Details) - USD ($) $ in Millions	Dec. 28, 2014	Dec. 29, 2013
Other Assets [Abstract]
Deferred compensation plan (see Retirement Benefits footnote)	$ 149.0	$ 134.0
Available-for-sale investment (see Fair Value Measurements footnote)	97.9	80.7
Workers’ compensation receivable	11.5	13.4
Wage credit receivable	13.6	6.1
Intangibles, net of accumulated amortization of $17.8 million in 2014 and $17.7 million in 2013	2.7	4.3
Investment in equity affiliate (see Investment in Equity Affiliate footnote)	9.6	3.8
Other	15.8	15.8
Other assets	300.1	258.1
Intangibles, accumulated amortization	$ 17.8	$ 17.7

Debt (Details) - USD ($) $ in Millions	12 Months Ended
Debt (Details) - USD ($) $ in Millions	Dec. 28, 2014	Dec. 29, 2013
Short-term Debt [Line Items]
Short-term borrowings	$ 91.9	$ 28.3
The Facility \| Revolving Line of Credit
Short-term Debt [Line Items]
Maximum borrowing capacity	200.0
Short-term borrowings	0.4	0.0
Remaining borrowing capacity	$ 199.6	$ 200.0
Commitment fee percentage (in basis points)	0.25%	0.25%
Interest rate	3.75%
Securitization Facility
Short-term Debt [Line Items]
Maximum borrowing capacity	$ 150.0
Short-term borrowings	88.0	$ 28.0
Remaining borrowing capacity	$ 7.5	$ 67.0
Interest rate	0.57%	0.57%
Securitization Facility \| Standby Letter of Credit Related to Workers' Compensation
Short-term Debt [Line Items]
Interest rate	0.40%	0.40%
Letters of credit outstanding	$ 54.5	$ 55.0
Unsecured Uncommitted Short-term Local Credit Facilities
Short-term Debt [Line Items]
Maximum borrowing capacity	15.5
Short-term borrowings	$ 3.5	$ 0.3
Interest rate	2.50%	10.75%
Facility Fee \| Securitization Facility
Short-term Debt [Line Items]
Commitment fee percentage (in basis points)	0.40%

Retirement Benefits (Details) - USD ($) $ in Millions	12 Months Ended
Retirement Benefits (Details) - USD ($) $ in Millions	Dec. 28, 2014	Dec. 29, 2013	Dec. 30, 2012
Compensation and Retirement Disclosure [Abstract]
Liability for nonqualified plans	$ 147.3	$ 135.6
Earnings included in SG&A expenses	7.6	15.7	$ 10.2
Deferred compensation plan	149.0	134.0
Tax-free earnings included in SG&A expenses	7.3	17.4	10.3
Net expense for retirement benefits	6.1	6.2	9.7
Benefit obligation	14.8	13.7
Fair value of plan assets	9.5	9.2
Unfunded liability	5.3	4.5
Pension expense	$ 0.9	$ 0.7	$ 1.1

Stockholders' Equity - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2014	Dec. 29, 2013	Dec. 30, 2012
Class of Stock [Line Items]
Dividends	$ 7.6	$ 7.6	$ 7.6
Temp Holdings Investment
Class of Stock [Line Items]
Income tax valuation allowance		$ 1.1
Class A common stock
Class of Stock [Line Items]
Common stock, shares authorized (in shares)	100,000,000
Class B common stock
Class of Stock [Line Items]
Common stock, shares authorized (in shares)	10,000,000

Stockholders' Equity - Changes in Accumulated Other Comprehensive Income by Component, Net of Tax (Details) - USD ($)
$ in Millions

12 Months Ended

Dec. 28, 2014

Dec. 29, 2013

Dec. 30, 2012

Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]

Other comprehensive income (loss) before reclassifications

$ 61.4

$ 35.4

(9.5)

25.9

Amounts reclassified from accumulated other comprehensive income

(0.8)

0.1

(10.3)

26.0

$ 19.2

Foreign Currency Translation Adjustments

51.1

61.4

35.4

Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]

Other comprehensive income (loss) before reclassifications

18.1

24.9

(20.2)

(6.7)

Amounts reclassified from accumulated other comprehensive income

(0.9)

^[1]

(0.1)

^[2]

(21.1)

(6.8)

Unrealized Gains and Losses on Investment

(3.0)

18.1

24.9

Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]

Other comprehensive income (loss) before reclassifications

44.8

13.6

11.5

31.2

^[3]

Amounts reclassified from accumulated other comprehensive income

0.0

11.5

31.2

Pension Liability Adjustments

56.3

44.8

13.6

Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]

Other comprehensive income (loss) before reclassifications

(1.5)

(3.1)

(0.8)

1.4

Amounts reclassified from accumulated other comprehensive income

0.1

^[4]

0.2

^[5]

(0.7)

1.6

$ (2.2)

$ (1.5)

$ (3.1)

[1]	Amount was recorded in the other expense, net line item in the consolidated statement of earnings.
[2]	Amount was recorded in the other expense, net line item in the consolidated statement of earnings.
[3]	Includes utilization of a $1.1 million income tax valuation allowance relating to the Temp Holdings investment.
[4]	Amount was recorded in the SG&A expenses line item in the consolidated statement of earnings.
[5]	Amount was recorded in the SG&A expenses line item in the consolidated statement of earnings.

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

Earnings from continuing operations

Earnings Per Share - Narrative (Details) - shares shares in Millions	12 Months Ended
	Dec. 28, 2014	Dec. 29, 2013	Dec. 30, 2012
Earnings Per Share [Abstract]
Antidilutive securities excluded from computation of earnings per share, amount	0.1	0.3	0.4

Earnings Per Share - Common Stock Reconciliation of Basic and Diluted Earnings Per Share (Details) - USD ($)
$ / shares in Units, shares in Millions, $ in Millions

3 Months Ended

12 Months Ended

Dec. 28, 2014

Sep. 28, 2014

Jun. 29, 2014

Mar. 30, 2014

Dec. 29, 2013

Sep. 29, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 28, 2014

Dec. 29, 2013

Dec. 30, 2012

Earnings Per Share [Abstract]

$ 23.7

$ 58.9

$ 49.7

Less: Earnings allocated to participating securities

(0.7)

(1.5)

(1.3)

Earnings from continuing operations available to common shareholders

23.0

57.4

48.4

Earnings from discontinued operations

0.0

0.4

Less: Earnings allocated to participating securities

0.0

Earnings from discontinued operations available to common shareholders

0.0

0.4

Net earnings

$ 17.0

$ 1.4

$ 2.8

$ 2.5

$ 17.2

$ 18.8

$ 10.0

$ 12.9

23.7

58.9

50.1

Less: Earnings allocated to participating securities

(0.7)

(1.5)

(1.3)

Net earnings available to common shareholders

$ 23.0

$ 57.4

$ 48.8

Earnings Per Share, Basic

Earnings from continuing operations (in dollars per share)

$ 0.61

$ 1.54

$ 1.31

Earnings from discontinued operations (in dollars per share)

0.00

0.01

Earnings from continuing operations (in dollars per share)

$ 0.44

^[1]

$ 0.03

^[1]

$ 0.07

^[1]

$ 0.07

^[1]

$ 0.45

^[1]

$ 0.49

^[1]

$ 0.26

^[1]

$ 0.34

^[1]

0.61

^[1]

1.54

^[1]

1.32

Earnings Per Share, Diluted

0.61

1.54

1.31

Earnings from discontinued operations

0.00

0.01