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Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Apr. 02, 2017	May 01, 2017
Document Information [Line Items]
Entity Registrant Name	KELLY SERVICES INC
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Amendment Flag	false
Entity Central Index Key	0000055135
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Document Period End Date	Apr. 02, 2017
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	Q1
Class A Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in Shares)		34,850,080
Class B Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in Shares)		3,437,643

Consolidated Statements of Earnings (Unaudited) - USD ($) shares in Millions, $ in Millions	3 Months Ended
	Apr. 02, 2017	Apr. 03, 2016
Income Statement [Abstract]
Revenue from services	$ 1,289.7	$ 1,349.1
Cost of services	1,058.1	1,116.4
Gross profit	231.6	232.7
Selling, general and administrative expenses	215.2	218.0
Earnings from operations	16.4	14.7
Other expense, net	(1.6)	(0.9)
Earnings before taxes and equity in net earnings (loss) of affiliate	14.8	13.8
Income tax expense	2.7	2.7
Net earnings before equity in net earnings (loss) of affiliate	12.1	11.1
Equity in net earnings (loss) of affiliate	0.1	0.1
Net earnings	$ 12.2	$ 11.2
Basic earnings per share (in dollars per share)	$ 0.31	$ 0.29
Diluted earnings per share (in dollars per share)	0.31	0.29
Dividends per share (in dollars per share)	$ 0.075	$ 0.05
Average shares outstanding (millions):
Basic (in shares)	38.3	38.0
Diluted (in shares)	38.7	38.2

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Millions	3 Months Ended
	Apr. 02, 2017	Apr. 03, 2016
Statement of Comprehensive Income [Abstract]
Net earnings	$ 12.2	$ 11.2
Other comprehensive income, net of tax:
Foreign currency translation adjustments, net of tax expense of $0.1 in 2017 and $0.2 in 2016	5.7	11.9
Less: Reclassification adjustments included in net earnings	0.0	(0.3)
Foreign currency translation adjustments	5.7	11.6
Unrealized gains (losses) on investment, net of tax expense of $8.6 in 2017 and benefit of $4.0 in 2016	18.9	(8.1)
Other comprehensive income	24.6	3.5
Comprehensive income	$ 36.8	$ 14.7

Consolidated Statements of Comprehensive Income (Unaudited) (Parenthetical) - USD ($) $ in Millions	3 Months Ended
	Apr. 02, 2017	Apr. 03, 2016
Statement of Comprehensive Income [Abstract]
Foreign currency translation adjustments, tax expense (benefit)	$ 0.1	$ 0.2
Unrealized gains (losses) on investments, tax expense (benefit)	$ 8.6	$ (4.0)

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Millions	Apr. 02, 2017	Jan. 01, 2017
CURRENT ASSETS:
Cash and equivalents	$ 46.0	$ 29.6
Trade accounts receivable, less allowances of $11.9 and $12.5, respectively	1,164.6	1,138.3
Prepaid expenses and other current assets	59.0	46.7
Total current assets	1,269.6	1,214.6
Property and equipment:
Property and equipment	273.5	270.0
Accumulated depreciation	(194.5)	(189.2)
Net property and equipment	79.0	80.8
Deferred taxes	183.5	180.1
Goodwill	88.4	88.4
Investment in equity affiliate	114.9	114.8
Other assets	399.7	349.4
Total noncurrent assets	865.5	813.5
TOTAL ASSETS	2,135.1	2,028.1
CURRENT LIABILITIES:
Short-term borrowings	0.0	0.0
Accounts payable and accrued liabilities	471.9	455.1
Accrued payroll and related taxes	276.5	241.5
Accrued insurance	22.3	23.4
Income and other taxes	54.7	51.1
Total current liabilities	825.4	771.1
NONCURRENT LIABILITIES:
Accrued insurance	43.3	45.5
Accrued retirement benefits	164.3	157.4
Other long-term liabilities	52.4	42.1
Total noncurrent liabilities	260.0	245.0
Commitments and contingencies (see contingencies footnote)
Treasury stock, at cost
Paid-in capital	31.5	28.6
Earnings invested in the business	932.9	923.6
Accumulated other comprehensive income	83.3	58.7
Total stockholders’ equity	1,049.7	1,012.0
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	2,135.1	2,028.1
Class A Common Stock
Capital stock, $1.00 par value
Common stock, value	36.6	36.6
Treasury stock, at cost
Treasury stock, value	(37.5)	(38.4)
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)

Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($) shares in Millions, $ in Millions	Apr. 02, 2017	Jan. 01, 2017
Allowance for trade accounts receivables	$ 11.9	$ 12.5
Class A Common Stock
Capital stock, par value (in dollars per share)	$ 1.00	$ 1.00
Common stock, shares issued (in shares)	36.6	36.6
Treasury stock, common stock (in shares)	1.8	1.9
Class B Common Stock
Capital 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 (Unaudited) - USD ($) $ in Millions	Total	Common Stock Capital Stock, Class A common stock	Common Stock Capital Stock, Class B common stock	Treasury Stock Treasury Stock, Class A common stock	Treasury Stock Treasury Stock, Class B common stock	Paid-in Capital	Earnings Invested in the Business	Accumulated Other Comprehensive Income
Beginning balance at Jan. 03, 2016		$ 36.6	$ 3.5	$ (43.7)	$ (0.6)	$ 25.4	$ 813.5	$ 60.7
Increase (Decrease) in Stockholders' Equity
Issuance of restricted stock and other				0.6	0.0	2.0
Net earnings	$ 11.2						11.2
Dividends							(1.9)
Other comprehensive income, net of tax	3.5							3.5
Ending balance at Apr. 03, 2016	910.8	36.6	3.5	(43.1)	(0.6)	27.4	822.8	64.2
Beginning balance at Jan. 01, 2017	1,012.0	36.6	3.5	(38.4)	(0.6)	28.6	923.6	58.7
Increase (Decrease) in Stockholders' Equity
Issuance of restricted stock and other				0.9	0.0	2.9
Net earnings	12.2						12.2
Dividends							(2.9)
Other comprehensive income, net of tax	24.6							24.6
Ending balance at Apr. 02, 2017	$ 1,049.7	$ 36.6	$ 3.5	$ (37.5)	$ (0.6)	$ 31.5	$ 932.9	$ 83.3

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Millions	3 Months Ended
	Apr. 02, 2017	Apr. 03, 2016
Cash flows from operating activities:
Net earnings	$ 12.2	$ 11.2
Noncash adjustments:
Depreciation and amortization	5.3	5.6
Provision for bad debts	1.5	1.7
Stock-based compensation	3.9	2.7
Other, net	(0.2)	(0.1)
Changes in operating assets and liabilities	1.6	(0.9)
Net cash from operating activities	24.3	20.2
Cash flows from investing activities:
Capital expenditures	(2.8)	(1.5)
Other investing activities	(0.1)	(0.3)
Net cash used in investing activities	(2.9)	(1.8)
Cash flows from financing activities:
Net change in short-term borrowings	0.0	(16.4)
Dividend payments	(2.9)	(1.9)
Other financing activities	(0.1)	0.0
Net cash used in financing activities	(3.0)	(18.3)
Effect of exchange rates on cash and equivalents	(2.0)	4.1
Net change in cash and equivalents	16.4	4.2
Cash and equivalents at beginning of period	29.6	42.2
Cash and equivalents at end of period	$ 46.0	$ 46.4

Basis of Presentation	3 Months Ended
Basis of Presentation	Apr. 02, 2017
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited consolidated financial statements of Kelly Services, Inc. (the “Company,” “Kelly,” “we” or “us”) have been prepared in accordance with Rule 10-01 of Regulation S-X and do not include all the information and notes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments, including normal recurring adjustments, necessary for a fair statement of the results of the interim periods, have been made. The results of operations for such interim periods are not necessarily indicative of results of operations for a full year. The unaudited consolidated financial statements should be read in conjunction with the Company’s consolidated financial statements and notes thereto for the fiscal year ended January 1, 2017, included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission on February 17, 2017 (the 2016 consolidated financial statements). The Company’s first fiscal quarter ended on April 2, 2017 (2017) and April 3, 2016 (2016), each of which contained 13 weeks. The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All intercompany balances and transactions have been eliminated. Certain reclassifications have been made to the prior years’ consolidated financial statements to conform to the current year’s presentation.

Investment in TS Kelly Asia Pacific	3 Months Ended
Investment in TS Kelly Asia Pacific	Apr. 02, 2017
Equity Method Investments and Joint Ventures [Abstract]
Investment in TS Kelly Asia Pacific	Investment in TS Kelly Asia Pacific The Company has a 49% ownership interest in TS Kelly Asia Pacific. The operating results of the Company’s interest in TS Kelly Asia Pacific are accounted for on a one-quarter lag under the equity method and are reported in the equity in net earnings (loss) of affiliate in the consolidated statement of earnings. These operating results include the operating results of the Company’s interest in TS Kelly Workforce Solutions, a previous joint venture in which the the Company held a 49% interest, which was transferred to TS Kelly Asia Pacific during the first quarter of 2017. The investment in equity affiliate on the Company’s balance sheet totaled $114.9 million as of first quarter-end 2017 and $114.8 million as of year-end 2016. The net amount due to TS Kelly Asia Pacific, a related party, was $0.9 million as of the first quarter-end 2017 and $1.1 million as of year-end 2016. The amount included in trade accounts payable for staffing services provided by TS Kelly Asia Pacific as a supplier to CWO programs was $2.5 million as of first quarter-end 2017 and $3.1 million as of year-end 2016.

Fair Value Measurements

3 Months Ended

Apr. 02, 2017

Fair Value Disclosures [Abstract]

Fair Value Measurements

Trade accounts receivable, short-term borrowings, accounts payable, accrued liabilities and accrued payroll and related taxes 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 assets measured at fair value on a recurring basis on the consolidated balance sheet as of first quarter-end 2017 and year-end 2016 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 First Quarter-End 2017
Description	Total		Level 1		Level 2		Level 3
	(In millions of dollars)
Money market funds	$	4.0	$	4.0	$	—	$	—
Available-for-sale investment	169.6		169.6		—		—

Total assets at fair value	$	173.6	$	173.6	$	—	$	—



	Fair Value Measurements on a Recurring Basis As of Year-End 2016
Description	Total		Level 1		Level 2		Level 3
	(In millions of dollars)
Money market funds	$	4.0	$	4.0	$	—	$	—
Available-for-sale investment	141.2		141.2		—		—

Total assets at fair value	$	145.2	$	145.2	$	—	$	—

Money market funds as of first quarter-end 2017 and as of year-end 2016 represent investments in government money market accounts, all of which are restricted as to use and are included in other assets on the consolidated balance sheet. 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 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 $18.9 million for the first quarter of 2017 and unrealized loss, net of tax, of $8.1 million for the first quarter of 2016 was recorded in other comprehensive income, and 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 $18.6 million as of the first quarter-end 2017 and $17.7 million at year-end 2016.

Assets Measured at Fair Value on a Nonrecurring Basis

We test goodwill for impairment annually and whenever events or circumstances make it more likely than not that an impairment may have occurred. Generally accepted accounting principles require that goodwill be tested for impairment at a reporting unit level. We have determined that our reporting units are the same as our operating and reportable segments.

The realignment of the Company’s operations into three reportable segments effective with the first quarter of 2017 (see Goodwill and Segment Disclosures footnotes) resulted in a change in our reporting units. As a result, we completed a step one quantitative test for our new reporting units with goodwill. We determined the estimated fair value of each reporting unit tested exceeded its related carrying value. As a result of these quantitative assessments, we determined it was more likely than not that the fair value of each of the reporting units was in excess of its carrying value.

- Definition

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.

+ References + Details

Restructuring

3 Months Ended

Apr. 02, 2017

Restructuring and Related Activities [Abstract]

Restructuring

In the first quarter of 2017, the Company has taken restructuring actions in Global Talent Solutions and Americas Staffing to optimize service delivery models and deliver cost savings in 2017.

Restructuring costs incurred in the first quarter of 2017 totaled $2.4 million. Global Talent Solutions incurred $2.0 million and Americas Staffing incurred $0.4 million. All costs, which are primarily severance costs, are recorded entirely in selling, general and administrative (“SG&A”) expenses in the consolidated statement of earnings.

A summary of the global restructuring balance sheet accrual, primarily included in accrued payroll and related taxes, is detailed below (in millions of dollars).



Balance as of year-end 2016	$	0.5
Additions charged to Global Talent Solutions	2.0
Additions charged to Americas Staffing	0.4
Reductions for cash payments related to all restructuring activities	(0.7		)
Balance as of first quarter-end 2017	$	2.2

The remaining balance of $2.2 million as of first quarter-end 2017 represents primarily severance costs, and the majority is expected to be paid during 2017. No material adjustments are expected to be recorded.

Goodwill

3 Months Ended

Apr. 02, 2017

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill

As discussed in the Segment Disclosures footnote, during the first quarter of 2017 the Company’s chief operating decision maker (“CODM”) changed the way he regularly reviews information for purposes of allocating resources and assessing performance, which resulted in a change in our operating segments and reporting units. We allocated goodwill to our new reporting units using a relative fair value approach. In addition, as discussed in the Fair Value Measurements footnote, we completed an assessment of any potential goodwill impairment for all reporting units with goodwill and determined that no impairment existed. The changes in the carrying amount of goodwill for the first quarter-end 2017 are included in the table below.



	As of Year-End 2016										As of First Quarter-End 2017
	Goodwill, Gross		Accumulated Impairment Losses			Goodwill, Net		Allocation of Goodwill			Goodwill
	(In millions of dollars)

Americas Commercial	$	40.0	$	(16.4	)	$	23.6	$	(23.6	)	$	—
Americas PT	37.9		—			37.9		(37.9		)	—
EMEA Commercial	50.4		(50.4		)	—		—			—
EMEA PT	22.0		(22.0		)	—		—			—
APAC Commercial	12.1		(12.1		)	—		—			—
APAC PT	—		—			—		—			—
OCG	26.9		—			26.9		(26.9		)	—

Americas Staffing	—		—			—		25.9			25.9
GTS	—		—			—		62.5			62.5
International Staffing	—		—			—		—			—

	$	189.3	$	(100.9	)	$	88.4	$	—		$	88.4

Accumulated Other Comprehensive Income

3 Months Ended

Apr. 02, 2017

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

Accumulated Other Comprehensive Income

The changes in accumulated other comprehensive income by component, net of tax, for the first quarter 2017 and 2016 are included in the tables below. Amounts in parentheses indicate debits. Reclassification adjustments out of accumulated other comprehensive income, as shown in the tables below, were recorded in the other expense, net line item in the consolidated statement of earnings.



	First Quarter 2017
	Foreign Currency Translation Adjustments			Unrealized Gains and Losses on Investment		Pension Liability Adjustments			Total
	(In millions of dollars)
Beginning balance	$	(23.3	)	$	83.8	$	(1.8	)	$	58.7
Other comprehensive income before reclassifications	5.7			18.9		—			24.6
Amounts reclassified from accumulated other comprehensive income	—			—		—			—
Net current-period other comprehensive income	5.7			18.9		—			24.6

Ending balance	$	(17.6	)	$	102.7	$	(1.8	)	$	83.3



	First Quarter 2016
	Foreign Currency Translation Adjustments			Unrealized Gains and Losses on Investment			Pension Liability Adjustments			Total
	(In millions of dollars)
Beginning balance	$	(22.6	)	$	84.9		$	(1.6	)	$	60.7
Other comprehensive income (loss) before reclassifications	11.9			(8.1		)	—			3.8
Amounts reclassified from accumulated other comprehensive income	(0.3		)	—			—			(0.3		)
Net current-period other comprehensive income (loss)	11.6			(8.1		)	—			3.5

Ending balance	$	(11.0	)	$	76.8		$	(1.6	)	$	64.2

- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e689-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669619-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e640-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 17
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e716-108580

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e709-108580

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

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e637-108580

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e681-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Reclassification Adjustments
-URI http://asc.fasb.org/extlink&oid=6522872

+ Details

Earnings Per Share

3 Months Ended

Apr. 02, 2017

Earnings Per Share [Abstract]

Earnings Per Share

The reconciliation of basic and diluted earnings per share on common stock for the first quarter 2017 and 2016 follows (in millions of dollars except per share data):



	First Quarter
	2017			2016
Net earnings	$	12.2		$	11.2
Less: earnings allocated to participating securities	(0.2		)	(0.3		)
Net earnings available to common shareholders	$	12.0		$	10.9

Average shares outstanding (millions):
Basic	38.3			38.0
Dilutive share awards	0.4			0.2
Diluted	38.7			38.2

Basic earnings per share	$	0.31		$	0.29
Diluted earnings per share	$	0.31		$	0.29

Potentially dilutive shares outstanding are primarily related to performance shares for the first quarter 2017 and 2016. Stock options excluded from the computation of diluted earnings per share due to their anti-dilutive effect for the first quarter 2016 were not significant. All remaining stock options expired in the second quarter 2016.

Stock-Based Compensation	3 Months Ended
Stock-Based Compensation	Apr. 02, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	Stock-Based Compensation Performance Shares 2017 Grant On February 15, 2017, the Company granted performance awards associated with the Company’s Class A stock to certain senior officers. The payment of performance shares, which will be satisfied with the issuance of shares out of treasury stock, is contingent upon the achievement of specific performance goals over a stated period of time. For the 2017 performance share grant, the total target number of performance shares granted is 248,400, and the maximum number of performance shares that may be earned is 496,800, which assumes 200% of the target shares originally granted. Target shares of 165,600 may be earned upon the achievement of two financial goals (“financial measure performance shares”) and target shares of 82,800 may be earned based on the Company’s total shareholder return relative to the S&P SmallCap 600 Index (“TSR performance shares”). No dividends are paid on these performance shares. The financial measure performance shares, which have a weighted average grant date fair value of $21.07, have a three-year performance period through December 31, 2019. These shares will cliff-vest after approval by the Compensation Committee, which will be no later than March 15, 2020, if not forfeited by the recipient. For each of the two financial measures, there are annual goals set in February of each year, with the total award payout based on a cumulative average of the 2017, 2018 and 2019 goals. Accordingly, consistent with 2016 awards, the Company remeasures the fair value of the 2017 financial measure performance shares each reporting period until the 2019 goals are set, after which the fair value will be fixed for the remaining performance period. As of first quarter-end 2017, the current fair value for all financial measure performance shares was $20.98. The TSR performance shares also have a three-year performance period through December, 31, 2019 and have an estimated fair value of $20.16, which was computed using a Monte Carlo simulation model incorporating assumptions for inputs of expected stock price volatility, dividend yield and risk-free interest rate. These shares will cliff-vest after approval by the Compensation Committee, which will be no later than March 15, 2020, if not forfeited by the recipient. For the first quarter 2017 and 2016, respectively, total compensation expense related to all performance shares was $2.9 million and $1.3 million, and the related tax benefit was $1.1 million and $0.5 million.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References + Details

Other Expense, Net

3 Months Ended

Apr. 02, 2017

Other Income and Expenses [Abstract]

Other Expense, Net

Included in other expense, net for the first quarter 2017 and 2016 are the following:



	First Quarter
	2017			2016
	(In millions of dollars)
Interest income	$	0.1		$	0.1
Interest expense	(0.5		)	(0.9		)
Foreign exchange loss	(1.2		)	(0.1		)

Other expense, net	$	(1.6	)	$	(0.9	)

Income Taxes	3 Months Ended
Income Taxes	Apr. 02, 2017
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Income tax expense for the first quarter of both 2017 and 2016 was $2.7 million. Our tax expense is affected by recurring items, such as the amount of pretax income and its mix by jurisdiction, U.S. work opportunity credits and the change in cash surrender value of non-taxable investments in life insurance policies. It is also affected by discrete items that may occur in any given period but are not consistent from period to period, such as tax law changes, or changes in judgment regarding the realizability of deferred tax assets. There could be an income tax benefit from a valuation allowance release of approximately $6 million in the near term if future taxable income is sufficient to make it more likely than not that deferred tax assets will be realizable in those jurisdictions.

Contingencies	3 Months Ended
Contingencies	Apr. 02, 2017
Commitments and Contingencies Disclosure [Abstract]
Contingencies	Contingencies The Company is a party to a pending nationwide class action lawsuit entitled Hillson et.al. v Kelly Services. The suit alleges that current and former temporary employees of Kelly Services are entitled to monetary damages for violation of the Fair Credit Reporting Act requirement that the notice and disclosure form provided to employees for purposes of conducting a background screening be a standalone document. On April 20, 2016, the parties entered into a formal settlement agreement. A court hearing is scheduled for August 2, 2017 to consider final approval for settlement. In light of amounts previously expensed and anticipated recoveries from third parties, Kelly recorded an accrual in the fourth quarter of 2015 of $4.1 million (in accounts payable and accrued liabilities on the consolidated balance sheet) to reflect the expected cost of the tentative settlement. The Company is continuously engaged in litigation arising in the ordinary course of its business, such as matters alleging employment discrimination, alleging wage and hour violations or enforcing the restrictive covenants in the Company’s employment agreements. The Company has experienced an increase in its litigation volume, including cases where claimants seek class action certification. 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.

Segment Disclosures

3 Months Ended

Apr. 02, 2017

Segment Reporting [Abstract]

Segment Disclosures

The Company’s segments are based on the organizational structure for which financial results are regularly evaluated by the CODM to determine resource allocation and assess performance. During the first quarter of 2017, the Company’s CODM, who was previously the Company’s Chief Executive Officer (“CEO”) and Chief Operating Officer, was determined to be the Company’s CEO. The Company regularly assesses its organizational structure, product/service offerings and information evaluated by the CODM to determine whether any changes have occurred that would impact its segment reporting structure. During the first quarter of 2017, the Company realigned its business into three reportable segments, which reflect how the Company delivers services to customers and how its business is organized internally. These segments are: (1) Americas Staffing, (2) Global Talent Solutions (“GTS”), and (3) International Staffing. Accordingly, prior year’s segment information was recast to conform to the current presentation. Intersegment revenue represents revenue earned between the reportable segments and is eliminated from total segment revenue from services.

Americas Staffing represents the Company’s branch-delivered staffing business in the U.S., Canada, Puerto Rico, Mexico and Brazil. International Staffing represents the EMEA region branch-delivered staffing business, as well as the Company’s APAC region staffing business prior to the transaction to form the TS Kelly Asia Pacific joint venture in July 2016. Americas Staffing and International Staffing both deliver temporary staffing, as well as direct-hire placement services, in office-clerical, educational, light industrial and professional and technical specialties within their geographic regions.

GTS combines the delivery structure of the Company’s outsourcing and consulting group and centrally delivered staffing business. It reflects the trend of customers towards the adoption of holistic talent supply chain solutions which combine contingent labor, full-time hiring and outsourced services. GTS includes centrally delivered staffing, recruitment process outsourcing (“RPO”), contingent workforce outsourcing (“CWO”), business process outsourcing (“BPO”), payroll process outsourcing (“PPO”), executive placement, career transition/outplacement services and advisory services.

Corporate expenses that directly support the operating units have been allocated to Americas Staffing, GTS and International Staffing based on a work effort, volume or, in the absence of a readily available measurement process, proportionately based on gross profit realized. In connection with the realignment of the segment structure, we reassessed the allocation of corporate expenses to the operating segments and updated the allocation method for corporate expenses which do not have a readily available measurement from revenue to gross profit. Prior periods have been recast to reflect the current period allocation method. The update had no impact on the consolidated financial information.

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 before taxes, for the first quarter 2017 and 2016. 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.



	First Quarter
	2017			2016
	(In millions of dollars)
Revenue from Services:

Americas Staffing	$	573.1		$	554.1
Global Talent Solutions	487.3			490.9
International Staffing	233.6			309.0

Less: Intersegment revenue	(4.3		)	(4.9		)

Consolidated Total	$	1,289.7		$	1,349.1



	First Quarter
	2017			2016
	(In millions of dollars)
Earnings from Operations:

Americas Staffing gross profit	$	105.3		$	100.7
Americas Staffing SG&A expenses	(84.1		)	(83.6		)
Americas Staffing Earnings from Operations	21.2			17.1

Global Talent Solutions gross profit	90.5			85.3
Global Talent Solutions SG&A expenses	(75.2		)	(71.6		)
Global Talent Solutions Earnings from Operations	15.3			13.7

International Staffing gross profit	36.4			47.8
International Staffing SG&A expenses	(31.2		)	(41.2		)
International Staffing Earnings from Operations	5.2			6.6

Less: Intersegment gross profit	(0.6		)	(1.1		)
Less: Intersegment SG&A expenses	0.6			1.1
Net Intersegment Activity	—			—

Corporate	(25.3		)	(22.7		)
Consolidated Total	16.4			14.7
Other Expense, Net	(1.6		)	(0.9		)

Earnings Before Taxes	$	14.8		$	13.8

- Definition

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
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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+ Details

New Accounting Pronouncements	3 Months Ended
New Accounting Pronouncements	Apr. 02, 2017
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
New Accounting Pronouncements	New Accounting Pronouncements In January 2017, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2017-04 simplifying the accounting for goodwill impairment for all entities. The new guidance eliminates the requirement to calculate the implied fair value of goodwill (Step 2 of the current two-step goodwill impairment test under ASC 350). Instead, entities will record an impairment charge based on the excess of a reporting unit’s carrying amount over its fair value (Step 1 of the current two-step goodwill impairment test). The ASU is effective prospectively for reporting periods beginning after December 15, 2019, with early adoption permitted for annual and interim goodwill impairment testing dates after January 1, 2017. We are currently evaluating the impact of the new guidance on our goodwill impairment testing process and consolidated financial statements. In November 2016, the FASB issued ASU 2016-18 amending the presentation of restricted cash within the statement of cash flows. The new guidance requires that restricted cash be included within cash and cash equivalents on the statement of cash flows. The ASU is effective retrospectively for reporting periods beginning after December 15, 2017, with early adoption permitted. We are currently evaluating the impact of the new guidance on our consolidated financial statements. In August 2016, the FASB issued ASU 2016-15 clarifying how entities should classify certain cash receipts and payments on the statement of cash flows. The new guidance addresses classification of cash flows related to the following transactions: 1) debt prepayment or debt extinguishment costs; 2) settlement of zero-coupon debt instruments or other debt instruments with coupon interest rates that are insignificant in relation to the effective interest rate of the borrowing; 3) contingent consideration payments made after a business combination; 4) proceeds from the settlement of insurance claims; 5) proceeds from the settlement of corporate-owned life insurance policies; 6) distributions received from equity method investees; and 7) beneficial interests in securitization transaction. ASU 2016-15 also clarifies how the predominance principle should be applied when cash receipts and cash payments have aspects of more than one class of cash flows. This ASU is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2017 and requires retrospective application. Early adoption is permitted. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. In June 2016, the FASB issued ASU 2016-13 amending how entities will measure credit losses for most financial assets and certain other instruments that are not measured at fair value through net income. The guidance requires the application of a current expected credit loss model which is a new impairment model based on expected losses. Under this model, an entity recognizes an allowance for expected credit losses based on historical experience, current conditions and forecasted information rather than the current methodology of delaying recognition of credit losses until it is probable a loss has been incurred. This ASU is effective for interim and annual reporting periods beginning after December 15, 2019 with early adoption permitted for annual reporting periods beginning after December 15, 2018. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. This ASU applies to trade accounts receivable and may have an impact on our calculation of the allowance for uncollectible accounts receivable. In March 2016, the FASB issued ASU 2016-09 amending several aspects of share-based payment accounting. This guidance requires all excess tax benefits and tax deficiencies to be recorded in the income statement when the awards vest or are settled, with prospective application required. The guidance also changes the classification of such tax benefits or tax deficiencies on the statement of cash flows from a financing activity to an operating activity, with retrospective or prospective application allowed. Additionally, the guidance requires the classification of employee taxes paid when an employer withholds shares for taxwithholding purposes as a financing activity on the statement of cash flows, with retrospective application required. This ASU is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2016. Early adoption is permitted. We adopted this guidance effective January 2, 2017, and the adoption did not have a material effect on our financial statements. In February 2016, the FASB issued ASU 2016-02 amending the existing accounting standards for lease accounting and requiring lessees to recognize lease assets and lease liabilities for all leases with lease terms of more than 12 months, including those classified as operating leases. Both the asset and liability will initially be measured at the present value of the future minimum lease payments, with the asset being subject to adjustments such as initial direct costs. Consistent with current U.S. Generally Accepted Accounting Principles (“GAAP”), the presentation of expenses and cash flows will depend primarily on the classification of the lease as either a finance or an operating lease. The new standard also requires additional quantitative and qualitative disclosures regarding the amount, timing and uncertainty of cash flows arising from leases in order to provide additional information about the nature of an organization’s leasing activities. This ASU is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2018 and requires modified retrospective application. Early adoption is permitted. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. As our branch operations are primarily conducted in leased facilities, this ASU will likely have a material impact on our balance sheet, may have a material impact to our statement of earnings and will require us to disclose additional information about our leasing activities. We established a cross-functional implementation team to further assess the impact of the standard. In January 2016, the FASB issued ASU 2016-01 amending the current guidance for how entities measure certain equity investments, the accounting for financial liabilities under the fair value option, and the presentation and disclosure requirements relating to financial instruments. The new guidance requires entities to use fair value measurement for equity investments in unconsolidated entities, excluding equity method investments, and to recognize the changes in fair value in net income at the end of each reporting period. Under the new standard, for any financial liabilities in which the fair value option has been elected, the changes in fair value due to instrument-specific credit risk must be recognized separately in other comprehensive income. Presentation and disclosure requirements under the new guidance require public business entities to use the exit price when measuring the fair value of financial instruments measured at amortized cost. In addition, financial assets and liabilities must now be presented separately in the notes to the financial statements and grouped by measurement category and form of financial asset. This ASU is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2017. Early adoption is only permitted for the financial liability provision. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. This standard will impact how we recognize changes in the fair value of our available-for-sale investment and could have a material impact on our financial statements. In May 2014, the FASB issued new revenue recognition guidance under ASU 2014-09 that will supersede the existing revenue recognition guidance under U.S. GAAP. 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. In July 2015, the FASB deferred the effective date by one year (ASU 2015-14). This ASU will now be effective for annual periods, and interim periods within those annual periods, beginning on or after December 15, 2017. Since the issuance of the original standard, the FASB has issued several other subsequent updates including the following: 1) clarification of the implementation guidance on principal versus agent considerations (ASU 2016-08); 2) further guidance on identifying performance obligations in a contract as well as clarifications on the licensing implementation guidance (ASU 2016-10); 3) rescission of several SEC Staff Announcements that are codified in Topic 605 (ASU 2016-11); 4) additional guidance and practical expedients in response to identified implementation issues (ASU 2016-12); and 5) technical corrections and improvements (ASU 2016-20). The new standard will be effective for us beginning January 1, 2018. We established a cross-functional implementation team consisting of representatives from across our business segments and various departments. We utilized a bottoms-up approach to analyze the impact of the standard on our various revenue streams by reviewing our current contracts with customers, accounting policies and business practices to identify potential differences that would result from applying the requirements of the new standard. In addition, we identified, and are in the process of implementing, appropriate changes to our business processes, systems and controls to support recognition and disclosure under the new standard. We have been closely monitoring FASB activity related to the new standard to conclude on specific interpretive issues. During 2016, we made significant progress toward completing our evaluation of the potential impact that adopting the new standard will have on our consolidated results of operations, consolidated financial position and cash flows. We expect to implement the standard with the modified retrospective approach beginning January 1, 2018, which recognizes the cumulative effect of application recognized on that date. Revenue on the majority of our contracts with customers will continue to be recognized over time as services are rendered. The impact of adopting ASU 2014-09 primarily relates to deferring contract costs and estimating variable (or contingent) consideration when the estimation will not result in the reversal of that revenue in subsequent periods. Management has evaluated other recently issued accounting pronouncements and does not believe that any of these pronouncements will have a significant impact on our consolidated financial statements and related disclosures.

Subsequent Event	3 Months Ended
Subsequent Event	Apr. 02, 2017
Subsequent Events [Abstract]
Subsequent Event	Subsequent Event Effective May 10, 2017, Carl T. Camden retired as President and Chief Executive Officer and George S. Corona was appointed President and Chief Executive Officer of the Company. In connection with his retirement, Mr. Camden is entitled to receive a pro-rata portion of the three outstanding performance awards granted in 2015, 2016, and 2017 and resulted in a forfeiture of approximately 141,000 shares, based on target, or approximately $1.0 million. The prorated amounts will be payable following the end of each applicable performance period at such time as the Compensation Committee of the Company’s Board of Directors determines that applicable management performance objectives have been attained. Mr. Camden’s retirement will also result in the forfeiture of his unvested restricted share awards of 130,500 shares or approximately $0.4 million.

New Accounting Pronouncements (Policies)	3 Months Ended
New Accounting Pronouncements (Policies)	Apr. 02, 2017
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
New Accounting Pronouncements	New Accounting Pronouncements In January 2017, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2017-04 simplifying the accounting for goodwill impairment for all entities. The new guidance eliminates the requirement to calculate the implied fair value of goodwill (Step 2 of the current two-step goodwill impairment test under ASC 350). Instead, entities will record an impairment charge based on the excess of a reporting unit’s carrying amount over its fair value (Step 1 of the current two-step goodwill impairment test). The ASU is effective prospectively for reporting periods beginning after December 15, 2019, with early adoption permitted for annual and interim goodwill impairment testing dates after January 1, 2017. We are currently evaluating the impact of the new guidance on our goodwill impairment testing process and consolidated financial statements. In November 2016, the FASB issued ASU 2016-18 amending the presentation of restricted cash within the statement of cash flows. The new guidance requires that restricted cash be included within cash and cash equivalents on the statement of cash flows. The ASU is effective retrospectively for reporting periods beginning after December 15, 2017, with early adoption permitted. We are currently evaluating the impact of the new guidance on our consolidated financial statements. In August 2016, the FASB issued ASU 2016-15 clarifying how entities should classify certain cash receipts and payments on the statement of cash flows. The new guidance addresses classification of cash flows related to the following transactions: 1) debt prepayment or debt extinguishment costs; 2) settlement of zero-coupon debt instruments or other debt instruments with coupon interest rates that are insignificant in relation to the effective interest rate of the borrowing; 3) contingent consideration payments made after a business combination; 4) proceeds from the settlement of insurance claims; 5) proceeds from the settlement of corporate-owned life insurance policies; 6) distributions received from equity method investees; and 7) beneficial interests in securitization transaction. ASU 2016-15 also clarifies how the predominance principle should be applied when cash receipts and cash payments have aspects of more than one class of cash flows. This ASU is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2017 and requires retrospective application. Early adoption is permitted. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. In June 2016, the FASB issued ASU 2016-13 amending how entities will measure credit losses for most financial assets and certain other instruments that are not measured at fair value through net income. The guidance requires the application of a current expected credit loss model which is a new impairment model based on expected losses. Under this model, an entity recognizes an allowance for expected credit losses based on historical experience, current conditions and forecasted information rather than the current methodology of delaying recognition of credit losses until it is probable a loss has been incurred. This ASU is effective for interim and annual reporting periods beginning after December 15, 2019 with early adoption permitted for annual reporting periods beginning after December 15, 2018. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. This ASU applies to trade accounts receivable and may have an impact on our calculation of the allowance for uncollectible accounts receivable. In March 2016, the FASB issued ASU 2016-09 amending several aspects of share-based payment accounting. This guidance requires all excess tax benefits and tax deficiencies to be recorded in the income statement when the awards vest or are settled, with prospective application required. The guidance also changes the classification of such tax benefits or tax deficiencies on the statement of cash flows from a financing activity to an operating activity, with retrospective or prospective application allowed. Additionally, the guidance requires the classification of employee taxes paid when an employer withholds shares for taxwithholding purposes as a financing activity on the statement of cash flows, with retrospective application required. This ASU is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2016. Early adoption is permitted. We adopted this guidance effective January 2, 2017, and the adoption did not have a material effect on our financial statements. In February 2016, the FASB issued ASU 2016-02 amending the existing accounting standards for lease accounting and requiring lessees to recognize lease assets and lease liabilities for all leases with lease terms of more than 12 months, including those classified as operating leases. Both the asset and liability will initially be measured at the present value of the future minimum lease payments, with the asset being subject to adjustments such as initial direct costs. Consistent with current U.S. Generally Accepted Accounting Principles (“GAAP”), the presentation of expenses and cash flows will depend primarily on the classification of the lease as either a finance or an operating lease. The new standard also requires additional quantitative and qualitative disclosures regarding the amount, timing and uncertainty of cash flows arising from leases in order to provide additional information about the nature of an organization’s leasing activities. This ASU is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2018 and requires modified retrospective application. Early adoption is permitted. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. As our branch operations are primarily conducted in leased facilities, this ASU will likely have a material impact on our balance sheet, may have a material impact to our statement of earnings and will require us to disclose additional information about our leasing activities. We established a cross-functional implementation team to further assess the impact of the standard. In January 2016, the FASB issued ASU 2016-01 amending the current guidance for how entities measure certain equity investments, the accounting for financial liabilities under the fair value option, and the presentation and disclosure requirements relating to financial instruments. The new guidance requires entities to use fair value measurement for equity investments in unconsolidated entities, excluding equity method investments, and to recognize the changes in fair value in net income at the end of each reporting period. Under the new standard, for any financial liabilities in which the fair value option has been elected, the changes in fair value due to instrument-specific credit risk must be recognized separately in other comprehensive income. Presentation and disclosure requirements under the new guidance require public business entities to use the exit price when measuring the fair value of financial instruments measured at amortized cost. In addition, financial assets and liabilities must now be presented separately in the notes to the financial statements and grouped by measurement category and form of financial asset. This ASU is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2017. Early adoption is only permitted for the financial liability provision. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. This standard will impact how we recognize changes in the fair value of our available-for-sale investment and could have a material impact on our financial statements. In May 2014, the FASB issued new revenue recognition guidance under ASU 2014-09 that will supersede the existing revenue recognition guidance under U.S. GAAP. 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. In July 2015, the FASB deferred the effective date by one year (ASU 2015-14). This ASU will now be effective for annual periods, and interim periods within those annual periods, beginning on or after December 15, 2017. Since the issuance of the original standard, the FASB has issued several other subsequent updates including the following: 1) clarification of the implementation guidance on principal versus agent considerations (ASU 2016-08); 2) further guidance on identifying performance obligations in a contract as well as clarifications on the licensing implementation guidance (ASU 2016-10); 3) rescission of several SEC Staff Announcements that are codified in Topic 605 (ASU 2016-11); 4) additional guidance and practical expedients in response to identified implementation issues (ASU 2016-12); and 5) technical corrections and improvements (ASU 2016-20). The new standard will be effective for us beginning January 1, 2018. We established a cross-functional implementation team consisting of representatives from across our business segments and various departments. We utilized a bottoms-up approach to analyze the impact of the standard on our various revenue streams by reviewing our current contracts with customers, accounting policies and business practices to identify potential differences that would result from applying the requirements of the new standard. In addition, we identified, and are in the process of implementing, appropriate changes to our business processes, systems and controls to support recognition and disclosure under the new standard. We have been closely monitoring FASB activity related to the new standard to conclude on specific interpretive issues. During 2016, we made significant progress toward completing our evaluation of the potential impact that adopting the new standard will have on our consolidated results of operations, consolidated financial position and cash flows. We expect to implement the standard with the modified retrospective approach beginning January 1, 2018, which recognizes the cumulative effect of application recognized on that date. Revenue on the majority of our contracts with customers will continue to be recognized over time as services are rendered. The impact of adopting ASU 2014-09 primarily relates to deferring contract costs and estimating variable (or contingent) consideration when the estimation will not result in the reversal of that revenue in subsequent periods. Management has evaluated other recently issued accounting pronouncements and does not believe that any of these pronouncements will have a significant impact on our consolidated financial statements and related disclosures.

Fair Value Measurements (Tables)

3 Months Ended

Apr. 02, 2017

Fair Value Disclosures [Abstract]

Schedule of Fair Value Assets Measured on Recurring Basis



	Fair Value Measurements on a Recurring Basis As of First Quarter-End 2017
Description	Total		Level 1		Level 2		Level 3
	(In millions of dollars)
Money market funds	$	4.0	$	4.0	$	—	$	—
Available-for-sale investment	169.6		169.6		—		—

Total assets at fair value	$	173.6	$	173.6	$	—	$	—



	Fair Value Measurements on a Recurring Basis As of Year-End 2016
Description	Total		Level 1		Level 2		Level 3
	(In millions of dollars)
Money market funds	$	4.0	$	4.0	$	—	$	—
Available-for-sale investment	141.2		141.2		—		—

Total assets at fair value	$	145.2	$	145.2	$	—	$	—

Restructuring Restructuring (Tables)

3 Months Ended

Apr. 02, 2017

Restructuring and Related Activities [Abstract]

Schedule of Restructuring Balance Sheet Accrual

A summary of the global restructuring balance sheet accrual, primarily included in accrued payroll and related taxes, is detailed below (in millions of dollars).



Balance as of year-end 2016	$	0.5
Additions charged to Global Talent Solutions	2.0
Additions charged to Americas Staffing	0.4
Reductions for cash payments related to all restructuring activities	(0.7		)
Balance as of first quarter-end 2017	$	2.2

Goodwill (Tables)

3 Months Ended

Apr. 02, 2017

Goodwill and Intangible Assets Disclosure [Abstract]

Changes in the Net Carrying Amount of Goodwill

The changes in the carrying amount of goodwill for the first quarter-end 2017 are included in the table below.



	As of Year-End 2016										As of First Quarter-End 2017
	Goodwill, Gross		Accumulated Impairment Losses			Goodwill, Net		Allocation of Goodwill			Goodwill
	(In millions of dollars)

Americas Commercial	$	40.0	$	(16.4	)	$	23.6	$	(23.6	)	$	—
Americas PT	37.9		—			37.9		(37.9		)	—
EMEA Commercial	50.4		(50.4		)	—		—			—
EMEA PT	22.0		(22.0		)	—		—			—
APAC Commercial	12.1		(12.1		)	—		—			—
APAC PT	—		—			—		—			—
OCG	26.9		—			26.9		(26.9		)	—

Americas Staffing	—		—			—		25.9			25.9
GTS	—		—			—		62.5			62.5
International Staffing	—		—			—		—			—

	$	189.3	$	(100.9	)	$	88.4	$	—		$	88.4

Accumulated Other Comprehensive Income (Tables)

3 Months Ended

Apr. 02, 2017

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

Schedule of Accumulated Other Comprehensive Income by Component, Net of Tax



	First Quarter 2017
	Foreign Currency Translation Adjustments			Unrealized Gains and Losses on Investment		Pension Liability Adjustments			Total
	(In millions of dollars)
Beginning balance	$	(23.3	)	$	83.8	$	(1.8	)	$	58.7
Other comprehensive income before reclassifications	5.7			18.9		—			24.6
Amounts reclassified from accumulated other comprehensive income	—			—		—			—
Net current-period other comprehensive income	5.7			18.9		—			24.6

Ending balance	$	(17.6	)	$	102.7	$	(1.8	)	$	83.3



	First Quarter 2016
	Foreign Currency Translation Adjustments			Unrealized Gains and Losses on Investment			Pension Liability Adjustments			Total
	(In millions of dollars)
Beginning balance	$	(22.6	)	$	84.9		$	(1.6	)	$	60.7
Other comprehensive income (loss) before reclassifications	11.9			(8.1		)	—			3.8
Amounts reclassified from accumulated other comprehensive income	(0.3		)	—			—			(0.3		)
Net current-period other comprehensive income (loss)	11.6			(8.1		)	—			3.5

Ending balance	$	(11.0	)	$	76.8		$	(1.6	)	$	64.2

Earnings Per Share (Tables)

3 Months Ended

Apr. 02, 2017

Earnings Per Share [Abstract]

Reconciliation of Basic and Diluted Earnings Per Share

The reconciliation of basic and diluted earnings per share on common stock for the first quarter 2017 and 2016 follows (in millions of dollars except per share data):



	First Quarter
	2017			2016
Net earnings	$	12.2		$	11.2
Less: earnings allocated to participating securities	(0.2		)	(0.3		)
Net earnings available to common shareholders	$	12.0		$	10.9

Average shares outstanding (millions):
Basic	38.3			38.0
Dilutive share awards	0.4			0.2
Diluted	38.7			38.2

Basic earnings per share	$	0.31		$	0.29
Diluted earnings per share	$	0.31		$	0.29

Other Expense, Net (Tables)

3 Months Ended

Apr. 02, 2017

Other Income and Expenses [Abstract]

Schedule of Other Expense, Net

Included in other expense, net for the first quarter 2017 and 2016 are the following:



	First Quarter
	2017			2016
	(In millions of dollars)
Interest income	$	0.1		$	0.1
Interest expense	(0.5		)	(0.9		)
Foreign exchange loss	(1.2		)	(0.1		)

Other expense, net	$	(1.6	)	$	(0.9	)

Segment Disclosures (Tables)

3 Months Ended

Apr. 02, 2017

Segment Reporting [Abstract]

Segment Revenue Per Service



	First Quarter
	2017			2016
	(In millions of dollars)
Revenue from Services:

Americas Staffing	$	573.1		$	554.1
Global Talent Solutions	487.3			490.9
International Staffing	233.6			309.0

Less: Intersegment revenue	(4.3		)	(4.9		)

Consolidated Total	$	1,289.7		$	1,349.1

Segment Earnings From Operations



	First Quarter
	2017			2016
	(In millions of dollars)
Earnings from Operations:

Americas Staffing gross profit	$	105.3		$	100.7
Americas Staffing SG&A expenses	(84.1		)	(83.6		)
Americas Staffing Earnings from Operations	21.2			17.1

Global Talent Solutions gross profit	90.5			85.3
Global Talent Solutions SG&A expenses	(75.2		)	(71.6		)
Global Talent Solutions Earnings from Operations	15.3			13.7

International Staffing gross profit	36.4			47.8
International Staffing SG&A expenses	(31.2		)	(41.2		)
International Staffing Earnings from Operations	5.2			6.6

Less: Intersegment gross profit	(0.6		)	(1.1		)
Less: Intersegment SG&A expenses	0.6			1.1
Net Intersegment Activity	—			—

Corporate	(25.3		)	(22.7		)
Consolidated Total	16.4			14.7
Other Expense, Net	(1.6		)	(0.9		)

Earnings Before Taxes	$	14.8		$	13.8

Investment in TS Kelly Asia Pacific (Details) - USD ($) $ in Millions	Apr. 02, 2017	Jan. 01, 2017
Schedule of Equity Method Investments [Line Items]
Investment in equity affiliate	$ 114.9	$ 114.8
Accounts payable and accrued liabilities	$ 471.9	455.1
TS Kelly Asia Pacific
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage	49.00%
Due to TS Kelly Asia Pacific	$ 0.9	1.1
TS Kelly Workforce Solutions
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage	49.00%
TS Kelly Asia Pacific
Schedule of Equity Method Investments [Line Items]
Accounts payable and accrued liabilities	$ 2.5	$ 3.1

Fair Value Measurements - Schedule of Assets Measured at Fair Value on a Recurring Basis (Details) - Measured on Recurring Basis - USD ($) $ in Millions	Apr. 02, 2017	Jan. 01, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	$ 4.0	$ 4.0
Available-for-sale investment	169.6	141.2
Total assets at fair value	173.6	145.2
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	4.0	4.0
Available-for-sale investment	169.6	141.2
Total assets at fair value	173.6	145.2
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) $ in Millions	3 Months Ended
Fair Value Measurements - Narrative (Details) $ in Millions	Apr. 02, 2017 USD ($) segment	Apr. 03, 2016 USD ($)	Jan. 01, 2017 USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Unrealized gain (loss) on available-for-sale investments, net of tax	$ 18.9	$ (8.1)
Number of reporting segments \| segment	3
Temp Holdings Investment
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Unrealized gain (loss) on available-for-sale investments, net of tax	$ 18.9	$ (8.1)
Cost of available-for-sale investments	$ 18.6		$ 17.7

Restructuring - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
Restructuring - Narrative (Details) - USD ($) $ in Millions	Apr. 02, 2017	Jan. 01, 2017
Restructuring Cost and Reserve [Line Items]
Restructuring costs	$ 2.4
Restructuring accrual	2.2	$ 0.5
GTS
Restructuring Cost and Reserve [Line Items]
Restructuring costs	2.0
Severance costs	2.0
Americas Staffing
Restructuring Cost and Reserve [Line Items]
Restructuring costs	0.4
Severance costs	$ 0.4

Restructuring - Restructuring Reserve (Details) $ in Millions	3 Months Ended
	Apr. 02, 2017 USD ($)
Restructuring Reserve [Roll Forward]
Beginning balance	$ 0.5
Additions charged	2.4
Reductions for cash payments related to all restructuring activities	(0.7)
Ending balance	2.2
Americas Staffing
Restructuring Reserve [Roll Forward]
Additions charged	0.4
GTS
Restructuring Reserve [Roll Forward]
Additions charged	$ 2.0

Goodwill - Changes in the Net Carrying Amount of Goodwill (Details) - USD ($) $ in Millions	3 Months Ended
	Apr. 02, 2017	Jan. 01, 2017
Goodwill [Roll Forward]
Goodwill, Gross		$ 189.3
Accumulated Impairment Losses		(100.9)
Allocation of Goodwill	$ 0.0
Goodwill	88.4	88.4
Americas Commercial
Goodwill [Roll Forward]
Goodwill, Gross		40.0
Accumulated Impairment Losses		(16.4)
Allocation of Goodwill	(23.6)
Goodwill	0.0	23.6
Americas PT
Goodwill [Roll Forward]
Goodwill, Gross		37.9
Accumulated Impairment Losses		0.0
Allocation of Goodwill	(37.9)
Goodwill	0.0	37.9
EMEA Commercial
Goodwill [Roll Forward]
Goodwill, Gross		50.4
Accumulated Impairment Losses		(50.4)
Allocation of Goodwill	0.0
Goodwill	0.0	0.0
EMEA PT
Goodwill [Roll Forward]
Goodwill, Gross		22.0
Accumulated Impairment Losses		(22.0)
Allocation of Goodwill	0.0
Goodwill	0.0	0.0
APAC Commercial
Goodwill [Roll Forward]
Goodwill, Gross		12.1
Accumulated Impairment Losses		(12.1)
Allocation of Goodwill	0.0
Goodwill	0.0	0.0
APAC PT
Goodwill [Roll Forward]
Goodwill, Gross		0.0
Accumulated Impairment Losses		0.0
Allocation of Goodwill	0.0
Goodwill	0.0	0.0
OCG
Goodwill [Roll Forward]
Goodwill, Gross		26.9
Accumulated Impairment Losses		0.0
Allocation of Goodwill	(26.9)
Goodwill	0.0	26.9
Americas Staffing
Goodwill [Roll Forward]
Goodwill, Gross		0.0
Accumulated Impairment Losses		0.0
Allocation of Goodwill	25.9
Goodwill	25.9	0.0
GTS
Goodwill [Roll Forward]
Goodwill, Gross		0.0
Accumulated Impairment Losses		0.0
Allocation of Goodwill	62.5
Goodwill	62.5	0.0
International Staffing
Goodwill [Roll Forward]
Goodwill, Gross		0.0
Accumulated Impairment Losses		0.0
Allocation of Goodwill	0.0
Goodwill	$ 0.0	$ 0.0

Accumulated Other Comprehensive Income - Schedule of Accumulated Other Comprehensive Income by Component, Net of Tax (Details) - USD ($) $ in Millions	3 Months Ended
	Apr. 02, 2017	Apr. 03, 2016
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	$ 1,012.0
Other comprehensive income	24.6	$ 3.5
Ending balance	1,049.7	910.8
Foreign Currency Translation Adjustments
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(23.3)	(22.6)
Other comprehensive income (loss) before reclassifications	5.7	11.9
Amounts reclassified from accumulated other comprehensive income	0.0	(0.3)
Other comprehensive income	5.7	11.6
Ending balance	(17.6)	(11.0)
Unrealized Gains and Losses on Investment
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	83.8	84.9
Other comprehensive income (loss) before reclassifications	18.9	(8.1)
Amounts reclassified from accumulated other comprehensive income	0.0	0.0
Other comprehensive income	18.9	(8.1)
Ending balance	102.7	76.8
Pension Liability Adjustments
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(1.8)	(1.6)
Other comprehensive income (loss) before reclassifications	0.0	0.0
Amounts reclassified from accumulated other comprehensive income	0.0	0.0
Other comprehensive income	0.0	0.0
Ending balance	(1.8)	(1.6)
Accumulated Other Comprehensive Income
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	58.7	60.7
Other comprehensive income (loss) before reclassifications	24.6	3.8
Amounts reclassified from accumulated other comprehensive income	0.0	(0.3)
Other comprehensive income	24.6	3.5
Ending balance	$ 83.3	$ 64.2

Earnings Per Share - Reconciliation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended
	Apr. 02, 2017	Apr. 03, 2016
Earnings Per Share [Abstract]
Net earnings	$ 12.2	$ 11.2
Less: earnings allocated to participating securities	(0.2)	(0.3)
Net earnings available to common shareholders	$ 12.0	$ 10.9
Average shares outstanding (millions):
Basic (in shares)	38.3	38.0
Dilutive share awards (in shares)	0.4	0.2
Diluted (in shares)	38.7	38.2
Basic earnings per share on common stock (in dollars per share)	$ 0.31	$ 0.29
Diluted earnings per share on common stock (in dollars per share)	$ 0.31	$ 0.29

Stock-Based Compensation (Details) - USD ($) $ / shares in Units, $ in Millions		3 Months Ended
	Feb. 15, 2017	Apr. 02, 2017	Apr. 03, 2016
Performance shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)	248,400
Compensation expense		$ 2.9	$ 1.3
Related tax benefit		$ 1.1	$ 0.5
Performance Shares, Financial Goals
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)	165,600
Weighted average grant date fair value (in dollars per share)	$ 21.07	$ 20.98
Award vesting period	3 years
Performance Shares, Total Shareholder Return (TSR)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)	82,800
Award vesting period	3 years
Monte Carlo Fair Value \| Performance Shares, Total Shareholder Return (TSR)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average grant date fair value (in dollars per share)	$ 20.16
Maximum shares eligible to earn \| Performance shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)	496,800
Maximum target percentage allowed under grant	200.00%

Other Expense, Net - Schedule of Other Nonoperating Income (Expense) (Details) - USD ($) $ in Millions	3 Months Ended
	Apr. 02, 2017	Apr. 03, 2016
Other Income and Expenses [Abstract]
Interest income	$ 0.1	$ 0.1
Interest expense	(0.5)	(0.9)
Foreign exchange loss	(1.2)	(0.1)
Other expense, net	$ (1.6)	$ (0.9)

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended
Income Taxes (Details) - USD ($) $ in Millions	Apr. 02, 2017	Apr. 03, 2016
Income Tax Disclosure [Abstract]
Income tax expense	$ 2.7	$ 2.7
Potential future valuation allowance release	$ 6.0

Contingencies - Narrative (Details) $ in Millions	Jan. 03, 2016 USD ($)
Hillson et. al. Case
Loss Contingencies [Line Items]
Accrual for litigation costs	$ 4.1

Segment Disclosures - Narrative (Details)	3 Months Ended
Segment Disclosures - Narrative (Details)	Apr. 02, 2017 segment
Segment Reporting [Abstract]
Number of reporting segments	3

Segment Disclosures - Segment Revenue Per Service (Details) - USD ($) $ in Millions	3 Months Ended
	Apr. 02, 2017	Apr. 03, 2016
Revenue from Services
Segment Revenue from Services	$ 1,289.7	$ 1,349.1
Less: Intersegment revenue
Revenue from Services
Segment Revenue from Services	(4.3)	(4.9)
Americas Staffing \| Reporting Segments
Revenue from Services
Segment Revenue from Services	573.1	554.1
GTS \| Reporting Segments
Revenue from Services
Segment Revenue from Services	487.3	490.9
International Staffing \| Reporting Segments
Revenue from Services
Segment Revenue from Services	$ 233.6	$ 309.0

Segment Disclosures - Segment Earnings From Operations (Details) - USD ($) $ in Millions	3 Months Ended
	Apr. 02, 2017	Apr. 03, 2016
Earnings from Operations
Gross profit	$ 231.6	$ 232.7
SG&A expenses	(215.2)	(218.0)
Earnings from operations	16.4	14.7
Other Expense, Net	(1.6)	(0.9)
Earnings Before Taxes	14.8	13.8
Less: Intersegment
Earnings from Operations
Gross profit	(0.6)	(1.1)
SG&A expenses	0.6	1.1
Earnings from operations	0.0	0.0
Corporate
Earnings from Operations
Earnings from operations	(25.3)	(22.7)
Americas Staffing \| Reporting Segments
Earnings from Operations
Gross profit	105.3	100.7
SG&A expenses	(84.1)	(83.6)
Earnings from operations	21.2	17.1
GTS \| Reporting Segments
Earnings from Operations
Gross profit	90.5	85.3
SG&A expenses	(75.2)	(71.6)
Earnings from operations	15.3	13.7
International Staffing \| Reporting Segments
Earnings from Operations
Gross profit	36.4	47.8
SG&A expenses	(31.2)	(41.2)
Earnings from operations	$ 5.2	$ 6.6

Subsequent Event (Details) - Subsequent event $ in Millions	May 10, 2017 USD ($) shares
Subsequent Event [Line Items]
Unvested restricted share awards forfeited (in shares) \| shares	130,500
Unvested restricted share awards forfeited, value \| $	$ 0.4
Performance shares
Subsequent Event [Line Items]
Shares forfeited (in shares) \| shares	141,000
Shares forfeited, value \| $	$ 1.0