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Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2019	Apr. 29, 2019
Document Information [Line Items]
Entity Registrant Name	KELLY SERVICES INC
Document Type	10-Q
Current Fiscal Year End Date	--12-29
Amendment Flag	false
Entity Central Index Key	0000055135
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Document Period End Date	Mar. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q1
Entity Emerging Growth Company	false
Entity Small Business	false
Class A Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		35,636,758
Class B Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		3,432,072

Consolidated Statements of Earnings (Unaudited) - USD ($) shares in Millions, $ in Millions	3 Months Ended
	Mar. 31, 2019	Apr. 01, 2018
Revenue from services	$ 1,382.6	$ 1,369.9
Cost of services	1,131.0	1,131.7
Gross profit	251.6	238.2
Selling, general and administrative expenses	234.8	226.2
Earnings from operations	16.8	12.0
Gain on investment in Persol Holdings	13.2	23.7
Other expense, net	(1.1)	(1.7)
Earnings before taxes and equity in net earnings (loss) of affiliate	28.9	34.0
Income tax expense	6.4	6.4
Net earnings before equity in net earnings (loss) of affiliate	22.5	27.6
Equity in net earnings (loss) of affiliate	(0.4)	1.5
Net earnings	$ 22.1	$ 29.1
Basic earnings per share (in dollars per share)	$ 0.56	$ 0.74
Diluted earnings per share (in dollars per share)	$ 0.56	$ 0.74
Average shares outstanding (millions):
Basic (in shares)	39.0	38.6
Diluted (in shares)	39.1	38.9
Service
Revenue from services	$ 1,382.6	$ 1,369.9

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Apr. 01, 2018
Statement of Comprehensive Income [Abstract]
Net earnings	$ 22.1	$ 29.1
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments, net of tax expense of $0.1 and $0.0, respectively	(1.5)	14.0
Less: Reclassification adjustments included in net earnings	0.0	0.0
Foreign currency translation adjustments	(1.5)	14.0
Other comprehensive income (loss)	(1.5)	14.0
Comprehensive income	$ 20.6	$ 43.1

- Definition

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

+ References + Details

Consolidated Statements of Comprehensive Income (Unaudited) (Parenthetical) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Apr. 01, 2018
Statement of Comprehensive Income [Abstract]
Foreign currency translation adjustments, tax expense (benefit)	$ 0.1	$ 0.0

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 30, 2018
Current Assets
Cash and equivalents	$ 30.9	$ 35.3
Trade accounts receivable, less allowances of $12.0 and $13.2, respectively	1,283.1	1,293.3
Prepaid expenses and other current assets	86.2	71.9
Total current assets	1,400.2	1,400.5
Property and equipment:
Property and equipment	368.2	294.7
Accumulated depreciation	(212.7)	(208.4)
Net property and equipment	155.5	86.3
Deferred taxes	204.6	198.7
Goodwill	127.8	107.3
Investment in Persol Holdings	147.2	135.1
Investment in equity affiliate	121.2	121.3
Other assets	315.7	265.2
Total noncurrent assets	1,072.0	913.9
Total Assets	2,472.2	2,314.4
Current Liabilities
Short-term borrowings	74.2	2.2
Accounts payable and accrued liabilities	517.8	540.6
Accrued payroll and related taxes	292.1	266.0
Accrued workers’ compensation and other claims	24.4	26.0
Income and other taxes	64.9	62.7
Total current liabilities	973.4	897.5
Noncurrent Liabilities
Accrued workers’ compensation and other claims	47.9	50.5
Accrued retirement benefits	176.0	162.9
Other long-term liabilities	97.1	44.0
Total noncurrent liabilities	321.0	257.4
Commitments and contingencies (see Contingencies footnote)
Treasury stock, at cost
Paid-in capital	21.0	24.4
Earnings invested in the business	1,157.2	1,138.1
Accumulated other comprehensive income (loss)	(18.6)	(17.1)
Total stockholders’ equity	1,177.8	1,159.5
Total Liabilities and Stockholders’ Equity	2,472.2	2,314.4
Class A Common Stock
Capital stock, $1.00 par value
Common stock, value	36.6	36.6
Treasury stock, at cost
Treasury stock, value	(21.3)	(25.4)
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	Mar. 31, 2019	Dec. 30, 2018
Allowance for trade accounts receivables	$ 12.0	$ 13.2
Class A Common Stock
Capital stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	100.0	100.0
Common stock, shares issued (in shares)	36.6	36.6
Treasury stock, common stock (in shares)	1.0	1.2
Class B Common Stock
Capital stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	10.0	10.0
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 (Loss)
Beginning balance at Dec. 31, 2017		$ 36.6	$ 3.5	$ (34.6)	$ (0.6)	$ 32.2	$ 983.6	$ 130.8
Increase (Decrease) in Stockholders' Equity
Net issuance of stock awards				7.3	0.0	(11.1)
Net earnings	$ 29.1						29.1
Dividends							(2.9)
Other comprehensive income (loss), net of tax	14.0							14.0
Ending balance at Apr. 01, 2018	1,191.3	36.6	3.5	(27.3)	(0.6)	21.1	1,153.2	4.8
Increase (Decrease) in Stockholders' Equity
Cumulative effect adjustment \| Accounting Standards Update 2016-01							140.0	(140.0)
Cumulative effect adjustment \| Accounting Standards Update 2014-09							3.4
Beginning balance at Dec. 30, 2018	1,159.5	36.6	3.5	(25.4)	(0.6)	24.4	1,138.1	(17.1)
Increase (Decrease) in Stockholders' Equity
Net issuance of stock awards				4.1	0.0	(3.4)
Net earnings	22.1						22.1
Dividends							(3.0)
Other comprehensive income (loss), net of tax	(1.5)							(1.5)
Ending balance at Mar. 31, 2019	$ 1,177.8	$ 36.6	$ 3.5	$ (21.3)	$ (0.6)	$ 21.0	1,157.2	(18.6)
Increase (Decrease) in Stockholders' Equity
Cumulative effect adjustment \| Accounting Standards Update 2016-01							0.0	$ 0.0
Cumulative effect adjustment \| Accounting Standards Update 2014-09							$ 0.0

- Definition

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

+ References + Details

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Apr. 01, 2018
Cash flows from operating activities:
Net earnings	$ 22.1	$ 29.1
Adjustments to reconcile net earnings to net cash from operating activities:
Depreciation and amortization	7.6	6.3
Provision for bad debts	0.3	1.7
Stock-based compensation	3.2	2.5
Gain on investment in Persol Holdings	(13.2)	(23.7)
Equity in net earnings of PersolKelly Asia Pacific	0.4	(1.5)
Other, net	(0.4)	0.1
Changes in operating assets and liabilities, net of acquisitions	1.2	(18.6)
Net cash from (used in) operating activities	21.2	(4.1)
Cash flows from investing activities:
Capital expenditures	(4.2)	(4.6)
Acquisition of companies, net of cash received	(86.4)	0.0
Other investing activities	0.3	(0.3)
Net cash used in investing activities	(90.3)	(4.9)
Cash flows from financing activities:
Net change in short-term borrowings	72.0	23.2
Dividend payments	(3.0)	(2.9)
Payments of tax withholding for stock awards	(2.3)	(6.2)
Net cash from financing activities	66.7	14.1
Effect of exchange rates on cash, cash equivalents and restricted cash	(1.9)	(0.9)
Net change in cash, cash equivalents and restricted cash	(4.3)	4.2
Cash, cash equivalents and restricted cash at beginning of period	40.1	36.9
Cash, cash equivalents and restricted cash at end of period	35.8	41.1
Cash and cash equivalents	30.9	36.6
Restricted cash included in prepaid expenses and other current assets	0.2	0.1
Restricted cash included in other assets	$ 4.7	$ 4.4

Basis of Presentation	3 Months Ended
Basis of Presentation	Mar. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [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 (“GAAP”) 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 December 30, 2018, included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission on February 14, 2019 (the 2018 consolidated financial statements). The Company’s first fiscal quarter ended on March 31, 2019 (2019) and April 1, 2018 (2018), each of which contained 13 weeks. Certain reclassifications have been made to the prior year’s consolidated financial statements to conform to the current year’s presentation.

Revenue

3 Months Ended

Mar. 31, 2019

Revenue from Contract with Customer [Abstract]

Revenue

Adoption of ASC Topic 606, Revenue from Contracts with Customers

On January 1, 2018, we adopted Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers (“ASC 606”), using the modified retrospective method applied to those contracts which were not completed as of January 1, 2018. Results for reporting periods beginning after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and continue to be reported in accordance with our historic accounting under ASC 605.

We recorded a net increase to opening earnings invested in the business of $3.4 million as of January 1, 2018 due to the cumulative impact of adopting ASC 606. The impact is primarily driven by the deferral of contract costs related to our customer contracts of $5.2 million, partially offset by deferring revenue billed at a point in time for services performed over time of $0.6 million and a deferred tax liability of $1.2 million. As of and for year to date 2018, the consolidated financial statements were not materially impacted as a result of the application of Topic 606 compared to Topic 605.

Revenue Recognition

Revenues are recognized when control of the promised services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those services. Our revenues are recorded net of any sales, value added, or similar taxes collected from our customers. We generate revenue from: the hourly sales of services by our temporary employees to customers (“staffing solutions” revenue), the recruiting of permanent employees for our customers (“permanent placement” revenue), and through our talent fulfillment and outcome-based activities (“talent solutions” and “outcome-based services” revenue).

Staffing Solutions Revenue

Staffing solutions can be branch-delivered (Americas and EMEA regions) or centrally delivered (within Global Talent Solutions (“GTS”)). Our Americas Staffing segment is organized to deliver services in a number of specialty staffing solutions, which are summarized as: commercial, specialized professional/technical (“PT”) and educational staffing.

Permanent Placement Revenue

Permanent placement solutions can be branch-delivered (Americas and EMEA regions) or centrally delivered (within GTS). Our permanent placement revenue is recorded when the permanent placement candidate begins full-time employment. On the candidate start date, the customer accepts the candidate and can direct the use of the candidate as well as obtains the significant risk and rewards of the candidate. As such, we consider this the point the control transfers to the customer.

Talent Solutions and Outcome-Based Services Revenue

In addition to centrally delivered staffing services, our GTS segment also includes talent solutions (contingent workforce outsourcing “CWO”, payroll process outsourcing “PPO” and recruitment process outsourcing “RPO”) and outcome-based services (business process outsourcing “BPO”, KellyConnect, career transition/outplacement services and talent advisory services).

The following table presents our segment revenues disaggregated by service type (in millions):



	First Quarter
	2019			2018
Branch-Delivered Staffing
Americas Staffing
Staffing Solutions
Commercial	$	392.5		$	398.4
Educational Staffing	139.6			130.1
Professional/Technical	85.5			67.4
Permanent Placement	8.9			8.4
Total Americas Staffing	626.5			604.3

International Staffing
Staffing Solutions	252.2			276.9
Permanent Placement	6.7			7.8
Total International Staffing	258.9			284.7

Global Talent Solutions
Talent Fulfillment
Staffing Solutions	255.6			284.2
Permanent Placement	0.3			0.4
Talent Solutions	89.7			85.0
Total Talent Fulfillment	345.6			369.6

Outcome-Based Services	155.4			116.2
Total Global Talent Solutions	501.0			485.8

Total Intersegment	(3.8		)	(4.9		)

Total Revenue from Services	$	1,382.6		$	1,369.9

Our operations are subject to different economic and regulatory environments depending on geographic location. Our GTS segment operates in Americas, EMEA and APAC regions. In the first quarter of 2019 and 2018, GTS made up $484.4 million and $468.6 million in total Americas, respectively, $11.1 million and $12.1 million in total EMEA, respectively, and the entire balance in APAC.

The below table presents our revenues disaggregated by geography (in millions):



	First Quarter
	2019		2018
Americas
United States	$	1,018.9	$	974.7
Canada	33.0		33.6
Mexico	27.5		30.4
Puerto Rico	19.2		19.8
Brazil	8.5		9.5
Total Americas	1,107.1		1,068.0

EMEA
France	64.3		71.9
Switzerland	49.5		49.7
Portugal	44.8		51.1
United Kingdom	26.2		29.0
Russia	25.4		26.1
Italy	20.6		20.5
Germany	11.1		16.4
Ireland	10.1		11.3
Other	18.0		20.8
Total EMEA	270.0		296.8

Total APAC	5.5		5.1

Total Kelly Services, Inc.	$	1,382.6	$	1,369.9

Deferred Costs

Deferred sales commissions are paid at initial contract inception and upon contract renewal by our sales team. Deferred sales commissions, which are included in other assets on the consolidated balance sheet, were $2.0 million as of first quarter-end 2019 and $2.3 million as of year-end 2018. Amortization expense for the deferred costs in the first quarter of 2019 was $0.5 million and in the first quarter of 2018 was $0.4 million.

Deferred fulfillment costs are incurred after obtaining a contract in order to generate a resource that will be used to provide our services. Deferred fulfillment costs, which are included in prepaid expenses and other current assets on the consolidated balance sheet, were $2.5 million as of first quarter-end 2019 and $3.0 million as of year-end 2018. Amortization expense for the deferred costs in the first quarter of 2019 was $3.4 million and in the first quarter of 2018 was $2.1 million.

Acquisitions

3 Months Ended

Mar. 31, 2019

Business Combinations [Abstract]

Acquisitions

In the first quarter of 2019, the Company acquired NextGen Global Resources LLC (“NextGen”) and Global Technology Associates, LLC (“GTA”), as detailed below. We have accounted for these acquisitions under Accounting Standards Update (“ASU”) 2017-01, Business Combinations.

NextGen Global Resources

On January 2, 2019, the Company acquired 100% of the membership interests of NextGen, a leading provider of telecommunications, wireless and connected technology staffing solutions, for a purchase price of $51.0 million. Under terms of the purchase agreement, the purchase price was adjusted for cash held by NextGen at the closing date and estimated working capital adjustments resulting in the Company paying cash of $54.3 million. Due to the limited amount of time that has passed since acquiring NextGen, the purchase price allocation for this acquisition is preliminary and could change.

This acquisition will increase our market share in the telecommunications, wireless and connected technology markets within our engineering solutions in the U.S. NextGen’s results of operations are included in the Americas Staffing segment for the 2019 first quarter end.

The following table summarizes the estimated fair values of the assets acquired and liabilities assumed as of the date of the acquisition (in millions of dollars):



Cash	$	3.5
Trade accounts receivable	19.7
Other current assets	0.3
Goodwill	13.7
Intangibles	21.5
Other noncurrent assets	0.5
Current liabilities	(4.9		)
Purchase price paid, including working capital adjustments	$	54.3

Included in the assets purchased in the NextGen acquisition was approximately $21.5 million of intangible assets, made up of $12.9 million in customer relationships, $8.1 million associated with NextGen’s trade name and $0.5 million for non-compete agreements. The customer relationships will be amortized over 10 years with no residual value, the trade name will be amortized over 15 years with no residual value and the non-compete agreements will be amortized over five years with no residual value. Goodwill generated from this acquisition is primarily attributable to the market potential as a staffing solutions provider to the expanding telecommunications industry, and is assigned to the Americas Staffing reporting unit (see Goodwill footnote). All of the goodwill is expected to be deductible for tax purposes.

Global Technology Associates

On January 2, 2019, in a separate transaction, the Company acquired 100% of the membership interests of GTA, a leading provider of engineering, technology and business consulting solutions in the telecommunications industry, for a purchase price of $34.0 million. Under terms of the purchase agreement, the purchase price was adjusted for cash held by GTA at the closing date and estimated working capital adjustments resulting in the Company paying cash of $35.7 million. Due to the limited amount of time that has passed since acquiring GTA, the purchase price allocation for this acquisition is preliminary and could change.

This acquisition will increase our market share in the engineering solutions market in the U.S. within the telecommunications and connectivity space. GTA’s results of operations are included in the GTS segment for the 2019 first quarter end.

The following table summarizes the estimated fair values of the assets acquired and liabilities assumed as of the date of the acquisition (in millions of dollars):



Cash	$	0.1
Trade accounts receivable	13.9
Other current assets	0.1
Goodwill	6.8
Intangibles	17.3
Other noncurrent assets	0.4
Current liabilities	(2.9		)
Purchase price paid, including working capital adjustments	$	35.7

Included in the assets purchased in the GTA acquisition was approximately $17.3 million of intangible assets, made up of $12.1 million in customer relationships, $4.0 million associated with GTA’s trade name and $1.2 million for non-compete agreements. The customer relationships will be amortized over 10 years with no residual value, the trade name will be amortized over 15 years with no residual value and the non-compete agreements will be amortized over five years with no residual value. Goodwill generated from this acquisition is primarily attributable to the market potential as a solutions provider to the expanding telecommunications industry, and is assigned to the GTS reporting unit (see Goodwill footnote). All of the goodwill is expected to be deductible for tax purposes.

Pro Forma Information

Our consolidated revenues and net earnings since the date of the acquisitions included $20.2 million and $0.9 million, respectively, from NextGen and $15.7 million and $0.8 million, respectively, from GTA. The following unaudited pro forma information presents a summary of the operating results as if the NextGen and GTA acquisitions had been completed as of January 1, 2018 (in millions of dollars, except per share data):



	First Quarter
	2019		2018
Pro forma revenues	$	1,382.6	$	1,390.4
Pro forma net earnings	22.1		29.6
Pro forma basic earnings per share	0.56		0.76
Pro forma diluted earnings per share	0.56		0.75

Due to the date of the acquisitions, there were no adjustments for the first quarter 2019 pro forma results. For the first quarter of 2018, NextGen pro forma revenues and net earnings were $12.6 million and $0.1 million, respectively, and GTA pro forma revenues and net earnings were $7.9 million and $0.4 million, respectively.

The pro forma results for the first quarter 2018 reflect amortization of the intangible assets, applicable taxes and adjustments for the accounting for revenue under ASC 606, none of which had a material impact on the pro forma results. The unaudited pro forma information presented has been prepared for comparative purposes only and is not necessarily indicative of the results of operations as they would have been had the acquisitions occurred on the assumed dates, nor is it necessarily an indication of future operating results.

Investment in Persol Holdings	3 Months Ended
Investment in Persol Holdings	Mar. 31, 2019
Investment in Persol Holdings [Abstract]
Investment in Persol Holdings	Investment in Persol Holdings The Company has a yen-denominated investment in the common stock of Persol Holdings, a leading integrated human resource company in Japan and the Company’s joint venture partner in PersolKelly Asia Pacific. As our investment is a noncontrolling interest in Persol Holdings, this investment is recorded at fair value based on the quoted market price of Persol Holdings stock on the Tokyo Stock Exchange as of the period end (see Fair Value Measurements footnote). The Company adopted ASU 2016-01 and as a result, effective January 1, 2018, all changes in fair value on the investment are recognized in net earnings which previously were recorded in other comprehensive income (loss). A cumulative catch-up adjustment of the prior net unrealized gains previously recorded in other comprehensive income (loss), and in accumulated other comprehensive income (loss), a component of stockholders’ equity, was recorded in earnings invested in the business as of January 1, 2018 for $140.0 million, net of $69.9 million of taxes. A gain on the investment of $13.2 million in the first quarter of 2019 and $23.7 million in the first quarter of 2018 was recorded in the gain (loss) on investment in Persol Holdings in the consolidated statements of earnings.

Investment in PersolKelly Asia Pacific	3 Months Ended
Investment in PersolKelly Asia Pacific	Mar. 31, 2019
Equity Method Investments and Joint Ventures [Abstract]
Investment in PersolKelly Asia Pacific	Investment in PersolKelly Asia Pacific The Company has a 49% ownership interest in PersolKelly Asia Pacific, a staffing solutions business operating in more than 10 countries in the Asia-Pacific region. The operating results of the Company’s interest in PersolKelly 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 statements of earnings. This investment is evaluated for indicators of impairment on a periodic basis or whenever events or circumstances indicate the carrying amount may be other-than-temporarily impaired. If we conclude that there is an other-than-temporary impairment of this equity investment, we will adjust the carrying amount of the investment to the current fair value. The investment in equity affiliate on the Company’s consolidated balance sheet totaled $121.2 million as of first quarter-end 2019 and $121.3 million as of year-end 2018. The net amount due from PersolKelly Asia Pacific, a related party, was $12.4 million as of the first quarter-end 2019 and $10.2 million as of year-end 2018. Included in both balances is a loan made to PersolKelly Asia Pacific in 2018 for $7.0 million to fund working capital requirements as a result of their sustained revenue growth, which is included in other assets on the consolidated balance sheet. The amount included in trade accounts payable for staffing services provided by PersolKelly Asia Pacific as a supplier to CWO programs was $1.6 million as of first quarter-end 2019 and $0.2 million as of year-end 2018.

Fair Value Measurements

3 Months Ended

Mar. 31, 2019

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 2019 and year-end 2018 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 2019
Description	Total		Level 1		Level 2		Level 3
	(In millions of dollars)
Money market funds	$	4.7	$	4.7	$	—	$	—
Investment in Persol Holdings	147.2		147.2		—		—

Total assets at fair value	$	151.9	$	151.9	$	—	$	—



	Fair Value Measurements on a Recurring Basis As of Year-End 2018
Description	Total		Level 1		Level 2		Level 3
	(In millions of dollars)
Money market funds	$	4.6	$	4.6	$	—	$	—
Investment in Persol Holdings	135.1		135.1		—		—

Total assets at fair value	$	139.7	$	139.7	$	—	$	—

Money market funds as of first quarter-end 2019 and year-end 2018 represent investments in money market accounts, all of which are restricted as to use and included in other assets on the consolidated balance sheet. The money market funds that are restricted as to use account for the majority of our restricted cash balance and represents cash balances that are required to be maintained to fund disability claims in California. The valuations of money market funds were based on quoted market prices of those accounts as of the respective period end.

The valuation of the investment in Persol Holdings is based on the quoted market price of Persol Holdings stock on the Tokyo Stock Exchange as of the period end, and the related changes in fair value are recorded in the consolidated statements of earnings (see Investment in Persol Holdings footnote). The cost of this yen-denominated investment, which fluctuates based on foreign exchange rates, was $18.7 million as of the first quarter-end 2019 and $18.8 million at year-end 2018.

Equity Investment Without Readily Determinable Fair Value

The Company has a minority investment in Business Talent Group, LLC, which is included in other assets on the consolidated balance sheet. This investment is measured using the measurement alternative for equity investments without a readily determinable fair value. The measurement alternative represents cost, less impairment, plus or minus observable price changes. The carrying amount of $5.0 million as of the first quarter-end 2019 and year-end 2018 represents the purchase price. There have been no adjustments to the carrying amount or impairments.

- 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

Mar. 31, 2019

Restructuring and Related Activities [Abstract]

Restructuring

In the first quarter of 2019, the Company took restructuring actions to transform operations in order to drive growth and operational effectiveness primarily in the U.S. branch-based staffing operations.

Restructuring costs incurred in the first quarter of 2019 totaled $6.3 million, all of which is within the Americas Staffing segment. The restructuring costs, which are all severance related, were recorded in selling, general and administrative (“SG&A”) expenses in the consolidated statements of earnings.

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



Balance as of year-end 2018	$	—
Additions charged to Americas Staffing	6.3
Reductions for cash payments	(0.2		)
Balance as of first quarter-end 2019	$	6.1

The remaining balance of $6.1 million as of first quarter-end 2019 represents severance costs, and the majority is expected to be paid by the end of 2019. No material adjustments are expected to be recorded.

Goodwill

3 Months Ended

Mar. 31, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill

The changes in the carrying amount of goodwill as of first quarter-end 2019 are included in the table below. See Acquisitions footnote for a description of the additions to goodwill in the first quarter of 2019.



	As of Year-End 2018		Additions to Goodwill		As of First Quarter-End 2019
	(In millions of dollars)
Americas Staffing	$	44.8	$	13.7	$	58.5
Global Talent Solutions	62.5		6.8		69.3
	$	107.3	$	20.5	$	127.8

Accumulated Other Comprehensive Income (Loss)

3 Months Ended

Mar. 31, 2019

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

Accumulated Other Comprehensive Income (Loss)

The changes in accumulated other comprehensive income (loss) by component, net of tax, for the first quarter 2019 and 2018 are included in the table below. Amounts in parentheses indicate debits. See Investment in Persol Holdings footnote for a description of the cumulative-effect adjustment from the adoption of ASU 2016-01.



	First Quarter
	2019			2018
	(In millions of dollars)
Foreign currency translation adjustments:
Beginning balance	$	(15.7	)	$	(6.9	)
Other comprehensive income (loss) before reclassifications	(1.5		)	14.0
Amounts reclassified from accumulated other comprehensive income (loss)	—			—
Net current-period other comprehensive income (loss)	(1.5		)	14.0
Ending balance	(17.2		)	7.1

Unrealized gains and losses on investment:
Beginning balance	—			140.0
Cumulative-effect adjustment from adoption of ASU 2016-01, Financial Instruments	—			(140.0		)
Other comprehensive income (loss) before reclassifications	—			—
Amounts reclassified from accumulated other comprehensive income (loss)	—			—
Net current-period other comprehensive income (loss)	—			(140.0		)
Ending balance	—			—

Pension liability adjustments:
Beginning balance	(1.4		)	(2.3		)
Other comprehensive income (loss) before reclassifications	—			—
Amounts reclassified from accumulated other comprehensive income (loss)	—			—
Net current-period other comprehensive income (loss)	—			—
Ending balance	(1.4		)	(2.3		)

Total accumulated other comprehensive income (loss)	$	(18.6	)	$	4.8

Earnings Per Share

3 Months Ended

Mar. 31, 2019

Earnings Per Share [Abstract]

Earnings Per Share

The reconciliation of basic and diluted earnings per share on common stock for the first quarter 2019 and 2018 follows (in millions of dollars except per share data):



	First Quarter
	2019			2018
Net earnings	$	22.1		$	29.1
Less: earnings allocated to participating securities	(0.2		)	(0.4		)
Net earnings available to common shareholders	$	21.9		$	28.7

Average shares outstanding (millions):
Basic	39.0			38.6
Dilutive share awards	0.1			0.3
Diluted	39.1			38.9

Basic earnings per share	$	0.56		$	0.74
Diluted earnings per share	$	0.56		$	0.74

Potentially dilutive shares outstanding are primarily related to performance shares for the first quarter 2019 and 2018.

Dividends paid per share for Class A and Class B common stock were $0.075 for the first quarter 2019 and 2018.

Stock-Based Compensation

3 Months Ended

Mar. 31, 2019

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

Stock-Based Compensation

For the first quarter of 2019, the Company recognized stock compensation expense of $3.2 million, and related tax benefit of $0.4 million. For the first quarter of 2018, the Company recognized stock compensation expense of $2.5 million, and related tax benefit of $2.7 million.

Performance Shares

2019 Grant

During 2019, the Company granted performance awards associated with the Company’s Class A common 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 two financial goals at the end of a three-year performance period. These awards will cliff vest after the approval by the Compensation Committee, if not forfeited by the recipient. No dividends are paid on these performance shares.

The 2019 financial measure performance awards were granted with a market condition in the form of a relative Total Shareholder Return (“TSR”) modifier, which could impact the number of shares earned as determined at the end of the performance period. The number of shares earned based on financial measures’ results will be reduced, increased or remain the same based on the Company’s TSR relative to the S&P SmallCap 600 Index. The maximum number of performance shares that may be earned is 200% of the target shares originally granted and the TSR modifier will not increase payouts above the maximum.

The 2019 performance awards have an estimated fair value of $25.58 per share, which was determined using a Monte Carlo valuation model incorporating assumptions for inputs of expected stock price volatility, dividend yield and risk-free interest rate.

2018 and 2017 Grants

For the 2018 and 2017 financial measure performance awards, the annual goals are set in February of each year, with the total award payout for 2018 grants based on a cumulative measure of the 2018, 2019 and 2020 goals and for 2017 grants based on a cumulative measure of the 2017, 2018 and 2019 goals. Accordingly, the Company remeasures the fair value of the 2018 and 2017 financial measure performance shares each reporting period until the third year goals are set, after which the grant date fair value will be fixed for the remaining performance period. As of first quarter-end 2019, the current fair value for the 2018 financial measure performance shares was $21.21 per share. During the first quarter 2019, the final year of goals was set for the performance shares granted in 2017 and the grant date fair value for the 2017 financial measure performance shares was set at $23.76 per share. The grant date fair value per share will remain fixed for the remaining performance period.

A summary of the status of all nonvested performance shares at target as of first quarter-end 2019 is presented as follows below (in thousands of shares except per share data). The majority of the vested shares below is related to the 2016 performance share grant, which cliff-vested after approval from the Compensation Committee during the first quarter of 2019.



	Financial Measure Performance Shares				TSR Performance Shares
	Shares		Weighted Average Grant Date Fair Value		Shares		Weighted Average Grant Date Fair Value
Nonvested at year-end 2018	481		$	23.58	173		$	23.56
Granted	250		25.38		—		—
Vested	(185	)	28.17		(55	)	19.73
Forfeited	—		—		—		—
Nonvested at first quarter-end 2019	546		$	24.22	118		$	25.35

Restricted Stock

A summary of the status of nonvested restricted stock as of first quarter-end 2019 is presented as follows below (in thousands of shares except per share data).



	Shares		Weighted Average Grant Date Fair Value
Nonvested at year-end 2018	356		$	23.44
Granted	166		24.73
Vested	(95	)	22.94
Forfeited	(24	)	23.67
Nonvested at first quarter-end 2019	403		$	24.08

Other Expense, Net

3 Months Ended

Mar. 31, 2019

Other Income and Expenses [Abstract]

Other Expense, Net

Included in other expense, net for the first quarter 2019 and 2018 are the following:



	First Quarter
	2019			2018
	(In millions of dollars)
Interest income	$	0.2		$	0.2
Interest expense	(1.1		)	(0.8		)
Dividend income	—			—
Foreign exchange losses	(0.6		)	(1.1		)
Other	0.4			—

Other expense, net	$	(1.1	)	$	(1.7	)

Income Taxes	3 Months Ended
Income Taxes	Mar. 31, 2019
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Income tax expense was $6.4 million (a 22.2% effective tax rate) for the first quarter of 2019 and $6.4 million (an 18.8% effective tax rate) for the first quarter of 2018. The first quarter of 2018 tax expense includes favorable tax effects of stock compensation. 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, changes in judgment regarding the realizability of deferred tax assets, the tax effects of stock compensation, and changes in the fair value of the Company’s investment in Persol Holdings, which are treated as discrete since they cannot be estimated. The work opportunity credit program is a temporary provision in the U.S. tax law and expires for employees hired after 2019. While the program has routinely been extended, it is uncertain whether it will again be extended. In the event the program is not renewed, we will continue to receive credits for qualified employees hired prior to 2020. The Company provides valuation allowances 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. Sustained profitability by our United Kingdom subsidiaries makes release of their $14.7 million valuation allowance possible in the near term, while recent losses by our Germany subsidiaries makes recording a valuation allowance against their $3.8 million of deferred tax assets possible in the near term.

Leases

3 Months Ended

Mar. 31, 2019

Leases [Abstract]

Leases

At the beginning of the first quarter of 2019, we adopted ASC 842, Leases, using an optional transition method which allowed us to adopt the new lease standard at the adoption date, as compared to the beginning of the earliest period presented, and recognize a cumulative-effect adjustment to the beginning balance of earnings invested in the business in the period of adoption. We elected the package of practical expedients permitted under the transition guidance, which allowed us to carry forward our historical lease classification, our assessment on whether a contract is or contains a lease, and our initial direct costs for any leases that existed prior to adoption of the new standard. We also elected to combine lease and non-lease components, to keep leases with an initial term of 12 months or less off the consolidated balance sheet and recognize the associated lease payments in the consolidated statements of earnings on a straight-line basis over the lease term.

The company has operating leases for field offices and various equipment. Our leases have remaining lease terms of one year to 10 years. We determine if an arrangement is a lease at inception.

We recorded $74.1 million of right-of-use (“ROU”) assets within property and equipment, $19.8 million of current lease liabilities within accounts payable and accrued liabilities, and $54.3 million of non-current lease liabilities within other long-term liabilities in the consolidated balance sheet on the date of adoption. No adjustment to the beginning balance of earnings invested in the business was necessary as a result of adopting this standard.

ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. Since most of the Company’s leases do not have an implicit borrowing rate, we use our incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. Our leases may include options allowing us in our sole discretion to extend or terminate the lease, and when it is reasonably certain that we will exercise those options, we will include those periods in our lease term. Variable costs, such as payments for insurance and tax payments, are expensed when the obligation for those payments is incurred.

The components of lease expense were as follows (in millions of dollars):



	First Quarter
	2019
Operating lease cost	$	7.0
Short-term lease cost	0.7
Variable lease cost	1.8
Total lease cost	$	9.5

Supplemental consolidated balance sheet information related to leases was as follows (in millions of dollars):



	First Quarter
	2019
Operating lease ROU assets	$	69.5
Operating lease current liabilities	21.2
Operating lease non-current liabilities	50.6

Other information related to leases was as follows (in millions of dollars):



	First Quarter
	2019
Operating cash flows from operating leases	$	6.9
ROU assets obtained in exchange for new operating lease liabilities	1.3
Weighted average remaining lease term (years)	4.1
Weighted average discount rate	5.9		%

Maturities of operating lease liabilities as of first quarter-end 2019 were as follows (in millions of dollars):



2019, remaining	$	19.2
2020	20.8
2021	16.4
2022	11.4
2023	6.1
2024	3.1
Thereafter	3.7
Total future lease payments	80.7
Less: Imputed interest	8.9
Total	$	71.8

Maturities of operating leases accounted for under ASC 840 as of year-end 2018 were as follows (in millions of dollars):



Fiscal year:
2019	$	26.7
2020	20.4
2021	15.2
2022	9.8
2023	4.7
Later years	4.9

Total	$	81.7

Contingencies	3 Months Ended
Contingencies	Mar. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Contingencies	Contingencies The Company is continuously engaged in litigation, threatened litigation, or investigations arising in the ordinary course of its business, such as matters alleging auto liability, employment discrimination, wage and hour violations, claims for indemnification or liability, or violations of privacy rights or anti-competition regulations, which could result in a material adverse outcome. There are matters that were stayed pending a decision from the United States Supreme Court in the matter of Epic Systems Corp. v. Lewis, regarding the enforceability of class action waivers in favor of arbitration. On May 21, 2018, the Court determined that class action waivers in employment contracts are enforceable. As a result of the ruling, the majority of courts have been enforcing our arbitration agreements and class action waivers, and staying class action matters pending the results of the individual arbitration proceedings. We record accruals for loss contingencies when we believe it is probable that a liability has been incurred and the amount of loss can be reasonably estimated. Such accruals are recorded in accounts payable and accrued liabilities and in accrued workers’ compensation and other claims in the consolidated balance sheet. At first quarter-end 2019 and year-end 2018, the gross accrual for litigation costs amounted to $11.6 million and $12.8 million, respectively. The Company maintains insurance coverage which may cover certain claims. When claims exceed the applicable loss limit and realization of recovery of the claim from existing insurance policies is deemed probable, the Company records receivables from the insurance company for the excess amount, which are included in prepaid expenses and other current assets in the consolidated balance sheet. At first quarter-end 2019 and year-end 2018, the related insurance recoveries amounted to $4.6 million and $6.1 million, respectively. The Company estimates the aggregate range of reasonably possible losses, in excess of amounts accrued, is $0.2 million to $2.3 million as of first quarter-end 2019. This range includes matters where a liability has been accrued but it is reasonably possible that the ultimate loss may exceed the amount accrued and for matters where a loss is believed to be reasonably possible, but a liability has not been accrued. The aggregate range only represents matters in which we are currently able to estimate a range of loss and does not represent our maximum loss exposure. The estimated range is subject to significant judgment and a variety of assumptions and only based upon currently available information. For other matters, we are currently not able to estimate the reasonably possible loss or range of loss. While the ultimate outcome of these matters cannot be predicted with certainty, we believe that the resolution of any such proceedings will not have a material adverse effect on our financial condition, results of operations or cash flows. We are also currently engaged in litigation with a customer over a disputed accounts receivable balance for services rendered, which is recorded as a long-term receivable in other assets on the consolidated balance sheet. While we believe the balance of approximately $10 million is collectible, there is a reasonably possible risk of an unfavorable outcome.

Segment Disclosures

3 Months Ended

Mar. 31, 2019

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-maker (the Company’s CEO) to determine resource allocation and assess performance. The Company’s three reportable segments, (1) Americas Staffing, (2) GTS and (3) International Staffing, reflect how the Company delivers services to customers and how its business is organized internally. 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. Americas Staffing and International Staffing both deliver temporary staffing, as well as direct-hire placement services, in office-clerical, light industrial, and professional and technical specialties within their geographic regions. Americas Staffing also includes educational staffing in the U.S.

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 solutions which combine contingent labor, full-time hiring and outsourced services. GTS includes centrally delivered staffing, RPO, CWO, BPO, PPO, KellyConnect, career transition/outplacement services and talent advisory services.

Corporate expenses that directly support the operating units have been allocated to Americas Staffing, GTS and International Staffing based on work effort, volume or, in the absence of a readily available measurement process, proportionately based on gross profit realized. Unallocated corporate expenses include those related to incentive compensation, law and risk management, certain finance and accounting functions, executive management, corporate campus facilities, IT production support, certain legal costs, and expenses related to corporate initiatives that do not directly benefit a specific operating segment.

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 and equity in net earnings (loss) of affiliate, for the first quarter 2019 and 2018. 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
	2019			2018
	(In millions of dollars)
Revenue from Services:

Americas Staffing	$	626.5		$	604.3
Global Talent Solutions	501.0			485.8
International Staffing	258.9			284.7

Less: Intersegment revenue	(3.8		)	(4.9		)

Consolidated Total	$	1,382.6		$	1,369.9



	First Quarter
	2019			2018
	(In millions of dollars)
Earnings from Operations:

Americas Staffing gross profit	$	117.2		$	108.0
Americas Staffing SG&A expenses	(101.2		)	(91.9		)
Americas Staffing Earnings from Operations	16.0			16.1

Global Talent Solutions gross profit	100.4			91.8
Global Talent Solutions SG&A expenses	(74.7		)	(75.8		)
Global Talent Solutions Earnings from Operations	25.7			16.0

International Staffing gross profit	34.6			39.1
International Staffing SG&A expenses	(31.3		)	(34.1		)
International Staffing Earnings from Operations	3.3			5.0

Less: Intersegment gross profit	(0.6		)	(0.7		)
Less: Intersegment SG&A expenses	0.6			0.7
Net Intersegment Activity	—			—

Corporate	(28.2		)	(25.1		)
Consolidated Total	16.8			12.0
Gain on investment in Persol Holdings	13.2			23.7
Other expense, net	(1.1		)	(1.7		)

Earnings before taxes and equity in net earnings (loss) of affiliate	$	28.9		$	34.0

New Accounting Pronouncements	3 Months Ended
New Accounting Pronouncements	Mar. 31, 2019
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
New Accounting Pronouncements	New Accounting Pronouncements Recently Adopted In June 2018, the Financial Accounting Standards Board (“FASB”) issued ASU 2018-07 simplifying the accounting for nonemployee share-based payment awards by expanding the scope of ASC Topic 718, Compensation - Stock Compensation, to include share-based payment transactions for acquiring goods and services from nonemployees. Under the new standard, most of the guidance on stock compensation payments to nonemployees would be aligned with the requirements for share-based payments granted to employees. The ASU is effective for annual reporting periods beginning after December 15, 2018, including interim reporting periods within those annual reporting periods, with early adoption permitted. The adoption of this guidance did not have a material impact on our consolidated financial statements and related disclosures. In January 2017, the FASB issued 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 elected to early adopt ASU-2017-04 as of year-end 2018 and the adoption of this ASU did not have an impact on our goodwill impairment testing process or our consolidated 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. 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. An additional optional transition method to adopt the new lease standard at the adoption date, as compared to the beginning of the earliest period presented, and recognize a cumulative-effect adjustment to the beginning balance of retained earnings in the period of adoption is allowed. We adopted this guidance with the optional transition method effective December 31, 2018. See Leases footnote for the impact on the consolidated financial statements. Not Yet Adopted In August 2018, the FASB issued ASU 2018-15, which aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal-use software license). The ASU is effective for annual reporting periods beginning after December 15, 2019, including interim reporting periods within those annual periods, with early adoption permitted. Entities have the option to apply the guidance prospectively to all implementation costs incurred after the date of adoption or retrospectively. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. In August 2018, the FASB issued ASU 2018-13 which eliminates, adds and modifies certain fair value measurement disclosures. The ASU is effective for annual reporting periods beginning after December 15, 2019, including interim reporting periods within those annual periods, with early adoption permitted. We do not expect the adoption of this standard to have a material impact to our consolidated financial statements. 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. 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.

New Accounting Pronouncements (Policies)	3 Months Ended
New Accounting Pronouncements (Policies)	Mar. 31, 2019
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
New Accounting Pronouncements	New Accounting Pronouncements Recently Adopted In June 2018, the Financial Accounting Standards Board (“FASB”) issued ASU 2018-07 simplifying the accounting for nonemployee share-based payment awards by expanding the scope of ASC Topic 718, Compensation - Stock Compensation, to include share-based payment transactions for acquiring goods and services from nonemployees. Under the new standard, most of the guidance on stock compensation payments to nonemployees would be aligned with the requirements for share-based payments granted to employees. The ASU is effective for annual reporting periods beginning after December 15, 2018, including interim reporting periods within those annual reporting periods, with early adoption permitted. The adoption of this guidance did not have a material impact on our consolidated financial statements and related disclosures. In January 2017, the FASB issued 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 elected to early adopt ASU-2017-04 as of year-end 2018 and the adoption of this ASU did not have an impact on our goodwill impairment testing process or our consolidated 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. 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. An additional optional transition method to adopt the new lease standard at the adoption date, as compared to the beginning of the earliest period presented, and recognize a cumulative-effect adjustment to the beginning balance of retained earnings in the period of adoption is allowed. We adopted this guidance with the optional transition method effective December 31, 2018. See Leases footnote for the impact on the consolidated financial statements. Not Yet Adopted In August 2018, the FASB issued ASU 2018-15, which aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal-use software license). The ASU is effective for annual reporting periods beginning after December 15, 2019, including interim reporting periods within those annual periods, with early adoption permitted. Entities have the option to apply the guidance prospectively to all implementation costs incurred after the date of adoption or retrospectively. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. In August 2018, the FASB issued ASU 2018-13 which eliminates, adds and modifies certain fair value measurement disclosures. The ASU is effective for annual reporting periods beginning after December 15, 2019, including interim reporting periods within those annual periods, with early adoption permitted. We do not expect the adoption of this standard to have a material impact to our consolidated financial statements. 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. 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.

Revenue (Tables)

3 Months Ended

Mar. 31, 2019

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

The following table presents our segment revenues disaggregated by service type (in millions):



	First Quarter
	2019			2018
Branch-Delivered Staffing
Americas Staffing
Staffing Solutions
Commercial	$	392.5		$	398.4
Educational Staffing	139.6			130.1
Professional/Technical	85.5			67.4
Permanent Placement	8.9			8.4
Total Americas Staffing	626.5			604.3

International Staffing
Staffing Solutions	252.2			276.9
Permanent Placement	6.7			7.8
Total International Staffing	258.9			284.7

Global Talent Solutions
Talent Fulfillment
Staffing Solutions	255.6			284.2
Permanent Placement	0.3			0.4
Talent Solutions	89.7			85.0
Total Talent Fulfillment	345.6			369.6

Outcome-Based Services	155.4			116.2
Total Global Talent Solutions	501.0			485.8

Total Intersegment	(3.8		)	(4.9		)

Total Revenue from Services	$	1,382.6		$	1,369.9

The below table presents our revenues disaggregated by geography (in millions):



	First Quarter
	2019		2018
Americas
United States	$	1,018.9	$	974.7
Canada	33.0		33.6
Mexico	27.5		30.4
Puerto Rico	19.2		19.8
Brazil	8.5		9.5
Total Americas	1,107.1		1,068.0

EMEA
France	64.3		71.9
Switzerland	49.5		49.7
Portugal	44.8		51.1
United Kingdom	26.2		29.0
Russia	25.4		26.1
Italy	20.6		20.5
Germany	11.1		16.4
Ireland	10.1		11.3
Other	18.0		20.8
Total EMEA	270.0		296.8

Total APAC	5.5		5.1

Total Kelly Services, Inc.	$	1,382.6	$	1,369.9

Acquisitions (Tables)

3 Months Ended

Mar. 31, 2019

Business Combinations [Abstract]

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed

The following table summarizes the estimated fair values of the assets acquired and liabilities assumed as of the date of the acquisition (in millions of dollars):



Cash	$	0.1
Trade accounts receivable	13.9
Other current assets	0.1
Goodwill	6.8
Intangibles	17.3
Other noncurrent assets	0.4
Current liabilities	(2.9		)
Purchase price paid, including working capital adjustments	$	35.7

The following table summarizes the estimated fair values of the assets acquired and liabilities assumed as of the date of the acquisition (in millions of dollars):



Cash	$	3.5
Trade accounts receivable	19.7
Other current assets	0.3
Goodwill	13.7
Intangibles	21.5
Other noncurrent assets	0.5
Current liabilities	(4.9		)
Purchase price paid, including working capital adjustments	$	54.3

Business Acquisition, Pro Forma Information

The following unaudited pro forma information presents a summary of the operating results as if the NextGen and GTA acquisitions had been completed as of January 1, 2018 (in millions of dollars, except per share data):



	First Quarter
	2019		2018
Pro forma revenues	$	1,382.6	$	1,390.4
Pro forma net earnings	22.1		29.6
Pro forma basic earnings per share	0.56		0.76
Pro forma diluted earnings per share	0.56		0.75

Fair Value Measurements (Tables)

3 Months Ended

Mar. 31, 2019

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 2019
Description	Total		Level 1		Level 2		Level 3
	(In millions of dollars)
Money market funds	$	4.7	$	4.7	$	—	$	—
Investment in Persol Holdings	147.2		147.2		—		—

Total assets at fair value	$	151.9	$	151.9	$	—	$	—



	Fair Value Measurements on a Recurring Basis As of Year-End 2018
Description	Total		Level 1		Level 2		Level 3
	(In millions of dollars)
Money market funds	$	4.6	$	4.6	$	—	$	—
Investment in Persol Holdings	135.1		135.1		—		—

Total assets at fair value	$	139.7	$	139.7	$	—	$	—

Restructuring (Tables)

3 Months Ended

Mar. 31, 2019

Restructuring and Related Activities [Abstract]

Schedule of Restructuring Balance Sheet Accrual

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



Balance as of year-end 2018	$	—
Additions charged to Americas Staffing	6.3
Reductions for cash payments	(0.2		)
Balance as of first quarter-end 2019	$	6.1

Goodwill (Tables)

3 Months Ended

Mar. 31, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

Changes in the Net Carrying Amount of Goodwill



	As of Year-End 2018		Additions to Goodwill		As of First Quarter-End 2019
	(In millions of dollars)
Americas Staffing	$	44.8	$	13.7	$	58.5
Global Talent Solutions	62.5		6.8		69.3
	$	107.3	$	20.5	$	127.8

Accumulated Other Comprehensive Income (Loss) (Tables)

3 Months Ended

Mar. 31, 2019

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

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



	First Quarter
	2019			2018
	(In millions of dollars)
Foreign currency translation adjustments:
Beginning balance	$	(15.7	)	$	(6.9	)
Other comprehensive income (loss) before reclassifications	(1.5		)	14.0
Amounts reclassified from accumulated other comprehensive income (loss)	—			—
Net current-period other comprehensive income (loss)	(1.5		)	14.0
Ending balance	(17.2		)	7.1

Unrealized gains and losses on investment:
Beginning balance	—			140.0
Cumulative-effect adjustment from adoption of ASU 2016-01, Financial Instruments	—			(140.0		)
Other comprehensive income (loss) before reclassifications	—			—
Amounts reclassified from accumulated other comprehensive income (loss)	—			—
Net current-period other comprehensive income (loss)	—			(140.0		)
Ending balance	—			—

Pension liability adjustments:
Beginning balance	(1.4		)	(2.3		)
Other comprehensive income (loss) before reclassifications	—			—
Amounts reclassified from accumulated other comprehensive income (loss)	—			—
Net current-period other comprehensive income (loss)	—			—
Ending balance	(1.4		)	(2.3		)

Total accumulated other comprehensive income (loss)	$	(18.6	)	$	4.8

Earnings Per Share (Tables)

3 Months Ended

Mar. 31, 2019

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 2019 and 2018 follows (in millions of dollars except per share data):



	First Quarter
	2019			2018
Net earnings	$	22.1		$	29.1
Less: earnings allocated to participating securities	(0.2		)	(0.4		)
Net earnings available to common shareholders	$	21.9		$	28.7

Average shares outstanding (millions):
Basic	39.0			38.6
Dilutive share awards	0.1			0.3
Diluted	39.1			38.9

Basic earnings per share	$	0.56		$	0.74
Diluted earnings per share	$	0.56		$	0.74

Stock-Based Compensation (Tables)

3 Months Ended

Mar. 31, 2019

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

Schedule of Nonvested Performance Shares and Restricted Stock

A summary of the status of nonvested restricted stock as of first quarter-end 2019 is presented as follows below (in thousands of shares except per share data).



	Shares		Weighted Average Grant Date Fair Value
Nonvested at year-end 2018	356		$	23.44
Granted	166		24.73
Vested	(95	)	22.94
Forfeited	(24	)	23.67
Nonvested at first quarter-end 2019	403		$	24.08



	Financial Measure Performance Shares				TSR Performance Shares
	Shares		Weighted Average Grant Date Fair Value		Shares		Weighted Average Grant Date Fair Value
Nonvested at year-end 2018	481		$	23.58	173		$	23.56
Granted	250		25.38		—		—
Vested	(185	)	28.17		(55	)	19.73
Forfeited	—		—		—		—
Nonvested at first quarter-end 2019	546		$	24.22	118		$	25.35

Other Expense, Net (Tables)

3 Months Ended

Mar. 31, 2019

Other Income and Expenses [Abstract]

Schedule of Other Expense, Net

Included in other expense, net for the first quarter 2019 and 2018 are the following:



	First Quarter
	2019			2018
	(In millions of dollars)
Interest income	$	0.2		$	0.2
Interest expense	(1.1		)	(0.8		)
Dividend income	—			—
Foreign exchange losses	(0.6		)	(1.1		)
Other	0.4			—

Other expense, net	$	(1.1	)	$	(1.7	)

Leases (Tables)

3 Months Ended

Mar. 31, 2019

Leases [Abstract]

Components of lease expense

The components of lease expense were as follows (in millions of dollars):



	First Quarter
	2019
Operating lease cost	$	7.0
Short-term lease cost	0.7
Variable lease cost	1.8
Total lease cost	$	9.5

Supplemental consolidated balance sheet information related to leases

Supplemental consolidated balance sheet information related to leases was as follows (in millions of dollars):



	First Quarter
	2019
Operating lease ROU assets	$	69.5
Operating lease current liabilities	21.2
Operating lease non-current liabilities	50.6

Other information related to leases

Other information related to leases was as follows (in millions of dollars):



	First Quarter
	2019
Operating cash flows from operating leases	$	6.9
ROU assets obtained in exchange for new operating lease liabilities	1.3
Weighted average remaining lease term (years)	4.1
Weighted average discount rate	5.9		%

Maturities of operating lease liabilities under ASC 842

Maturities of operating lease liabilities as of first quarter-end 2019 were as follows (in millions of dollars):



2019, remaining	$	19.2
2020	20.8
2021	16.4
2022	11.4
2023	6.1
2024	3.1
Thereafter	3.7
Total future lease payments	80.7
Less: Imputed interest	8.9
Total	$	71.8

Maturities of operating lease liabilities under ASC 840

Maturities of operating leases accounted for under ASC 840 as of year-end 2018 were as follows (in millions of dollars):



Fiscal year:
2019	$	26.7
2020	20.4
2021	15.2
2022	9.8
2023	4.7
Later years	4.9

Total	$	81.7

Segment Disclosures (Tables)

3 Months Ended

Mar. 31, 2019

Segment Reporting [Abstract]

Segment Revenue from Services



	First Quarter
	2019			2018
	(In millions of dollars)
Revenue from Services:

Americas Staffing	$	626.5		$	604.3
Global Talent Solutions	501.0			485.8
International Staffing	258.9			284.7

Less: Intersegment revenue	(3.8		)	(4.9		)

Consolidated Total	$	1,382.6		$	1,369.9

Segment Earnings From Operations



	First Quarter
	2019			2018
	(In millions of dollars)
Earnings from Operations:

Americas Staffing gross profit	$	117.2		$	108.0
Americas Staffing SG&A expenses	(101.2		)	(91.9		)
Americas Staffing Earnings from Operations	16.0			16.1

Global Talent Solutions gross profit	100.4			91.8
Global Talent Solutions SG&A expenses	(74.7		)	(75.8		)
Global Talent Solutions Earnings from Operations	25.7			16.0

International Staffing gross profit	34.6			39.1
International Staffing SG&A expenses	(31.3		)	(34.1		)
International Staffing Earnings from Operations	3.3			5.0

Less: Intersegment gross profit	(0.6		)	(0.7		)
Less: Intersegment SG&A expenses	0.6			0.7
Net Intersegment Activity	—			—

Corporate	(28.2		)	(25.1		)
Consolidated Total	16.8			12.0
Gain on investment in Persol Holdings	13.2			23.7
Other expense, net	(1.1		)	(1.7		)

Earnings before taxes and equity in net earnings (loss) of affiliate	$	28.9		$	34.0

Revenue - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
Revenue - Narrative (Details) - USD ($) $ in Millions	Mar. 31, 2019	Apr. 01, 2018	Dec. 30, 2018	Jan. 01, 2018
Revenue from Contract with Customer [Line Items]
Earnings invested in the business	$ 1,157.2		$ 1,138.1
Revenue	1,382.6	$ 1,369.9
Americas
Revenue from Contract with Customer [Line Items]
Revenue	1,107.1	1,068.0
Americas \| Global Talent Solutions
Revenue from Contract with Customer [Line Items]
Revenue	484.4	468.6
EMEA
Revenue from Contract with Customer [Line Items]
Revenue	270.0	296.8
EMEA \| Global Talent Solutions
Revenue from Contract with Customer [Line Items]
Revenue	11.1	12.1
Deferred Sales Commissions
Revenue from Contract with Customer [Line Items]
Capitalized contract cost	2.0		2.3
Capitalized contract cost, amortization	0.5	0.4
Deferred Fulfillment Costs
Revenue from Contract with Customer [Line Items]
Capitalized contract cost	2.5		$ 3.0
Capitalized contract cost, amortization	$ 3.4	$ 2.1
Accounting Standards Update 2014-09
Revenue from Contract with Customer [Line Items]
Earnings invested in the business				$ 3.4
Difference between Revenue Guidance in Effect before and after Topic 606
Revenue from Contract with Customer [Line Items]
Contract with customer, asset, gross				5.2
Deferred tax liabilities, net				1.2
Transferred at Point in Time \| Difference between Revenue Guidance in Effect before and after Topic 606
Revenue from Contract with Customer [Line Items]
Deferred revenue				$ 0.6

Revenue - Disaggregation of Revenues (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Apr. 01, 2018
Disaggregation of Revenue [Line Items]
Revenue	$ 1,382.6	$ 1,369.9
Outcome-Based Services
Disaggregation of Revenue [Line Items]
Revenue	155.4	116.2
Global Talent Solutions
Disaggregation of Revenue [Line Items]
Revenue	501.0	485.8
Americas Staffing
Disaggregation of Revenue [Line Items]
Revenue	626.5	604.3
International Staffing
Disaggregation of Revenue [Line Items]
Revenue	258.9	284.7
Talent Fulfillment
Disaggregation of Revenue [Line Items]
Revenue	345.6	369.6
Commercial \| Americas Staffing
Disaggregation of Revenue [Line Items]
Revenue	392.5	398.4
Educational Staffing \| Americas Staffing
Disaggregation of Revenue [Line Items]
Revenue	139.6	130.1
Professional/Technical \| Americas Staffing
Disaggregation of Revenue [Line Items]
Revenue	85.5	67.4
Permanent Placement \| Americas Staffing
Disaggregation of Revenue [Line Items]
Revenue	8.9	8.4
Permanent Placement \| International Staffing
Disaggregation of Revenue [Line Items]
Revenue	6.7	7.8
Permanent Placement \| Talent Fulfillment
Disaggregation of Revenue [Line Items]
Revenue	0.3	0.4
Staffing Solutions \| International Staffing
Disaggregation of Revenue [Line Items]
Revenue	252.2	276.9
Staffing Solutions \| Talent Fulfillment
Disaggregation of Revenue [Line Items]
Revenue	255.6	284.2
Talent Solutions \| Talent Fulfillment
Disaggregation of Revenue [Line Items]
Revenue	89.7	85.0
Less: Intersegment
Disaggregation of Revenue [Line Items]
Revenue	$ (3.8)	$ (4.9)

Revenue - Revenue by Country (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Apr. 01, 2018
Disaggregation of Revenue [Line Items]
Revenue	$ 1,382.6	$ 1,369.9
United States
Disaggregation of Revenue [Line Items]
Revenue	1,018.9	974.7
Canada
Disaggregation of Revenue [Line Items]
Revenue	33.0	33.6
Mexico
Disaggregation of Revenue [Line Items]
Revenue	27.5	30.4
Puerto Rico
Disaggregation of Revenue [Line Items]
Revenue	19.2	19.8
Brazil
Disaggregation of Revenue [Line Items]
Revenue	8.5	9.5
Americas
Disaggregation of Revenue [Line Items]
Revenue	1,107.1	1,068.0
France
Disaggregation of Revenue [Line Items]
Revenue	64.3	71.9
Switzerland
Disaggregation of Revenue [Line Items]
Revenue	49.5	49.7
Portugal
Disaggregation of Revenue [Line Items]
Revenue	44.8	51.1
United Kingdom
Disaggregation of Revenue [Line Items]
Revenue	26.2	29.0
Russia
Disaggregation of Revenue [Line Items]
Revenue	25.4	26.1
Italy
Disaggregation of Revenue [Line Items]
Revenue	20.6	20.5
Germany
Disaggregation of Revenue [Line Items]
Revenue	11.1	16.4
Ireland
Disaggregation of Revenue [Line Items]
Revenue	10.1	11.3
Other
Disaggregation of Revenue [Line Items]
Revenue	18.0	20.8
EMEA
Disaggregation of Revenue [Line Items]
Revenue	270.0	296.8
Asia Pacific
Disaggregation of Revenue [Line Items]
Revenue	$ 5.5	$ 5.1

Acquisitions - Narrative (Details) - USD ($) $ in Millions		3 Months Ended
Acquisitions - Narrative (Details) - USD ($) $ in Millions	Jan. 02, 2019	Mar. 31, 2019	Apr. 01, 2018
NextGen Global Resources LLC
Business Acquisition [Line Items]
Ownership percentage acquired	100.00%
Purchase price of acquisition	$ 51.0
Purchase price paid at closing	54.3
Intangible assets acquired	$ 21.5
Pro forma information, revenue of acquiree since acquisition date, actual		$ 20.2
Pro forma information, earnings or loss of acquiree since acquisition date, actual		0.9
Business Combination, Revenue Reported by Acquired Entity for Prior Period			$ 12.6
Business Combination, Net Earnings Reported by Acquired Entity for Prior Period			0.1
Global Technology Associates, LLC
Business Acquisition [Line Items]
Ownership percentage acquired	100.00%
Purchase price of acquisition	$ 34.0
Purchase price paid at closing	35.7
Intangible assets acquired	17.3
Pro forma information, revenue of acquiree since acquisition date, actual		15.7
Pro forma information, earnings or loss of acquiree since acquisition date, actual		$ 0.8
Business Combination, Revenue Reported by Acquired Entity for Prior Period			7.9
Business Combination, Net Earnings Reported by Acquired Entity for Prior Period			$ 0.4
Customer Relationships \| NextGen Global Resources LLC
Business Acquisition [Line Items]
Intangible assets acquired	$ 12.9
Acquired finite-lived intangible assets, weighted average useful life	10 years
Customer Relationships \| Global Technology Associates, LLC
Business Acquisition [Line Items]
Intangible assets acquired	$ 12.1
Acquired finite-lived intangible assets, weighted average useful life	10 years
Trade Names \| NextGen Global Resources LLC
Business Acquisition [Line Items]
Intangible assets acquired	$ 8.1
Acquired finite-lived intangible assets, weighted average useful life	15 years
Trade Names \| Global Technology Associates, LLC
Business Acquisition [Line Items]
Intangible assets acquired	$ 4.0
Acquired finite-lived intangible assets, weighted average useful life	15 years
Noncompete Agreements \| NextGen Global Resources LLC
Business Acquisition [Line Items]
Intangible assets acquired	$ 0.5
Acquired finite-lived intangible assets, weighted average useful life	5 years
Noncompete Agreements \| Global Technology Associates, LLC
Business Acquisition [Line Items]
Intangible assets acquired	$ 1.2
Acquired finite-lived intangible assets, weighted average useful life	5 years

Acquisitions - Fair Value of Assets Assumed and Liabilities Acquired (Details) - USD ($) $ in Millions	Mar. 31, 2019	Jan. 02, 2019	Dec. 30, 2018
Business Acquisition [Line Items]
Goodwill	$ 127.8		$ 107.3
NextGen Global Resources LLC
Business Acquisition [Line Items]
Cash		$ 3.5
Trade accounts receivable		19.7
Other current assets		0.3
Goodwill		13.7
Intangibles		21.5
Other noncurrent assets		0.5
Current liabilities		(4.9)
Purchase price paid, including working capital adjustments		54.3
Global Technology Associates, LLC
Business Acquisition [Line Items]
Cash		0.1
Trade accounts receivable		13.9
Other current assets		0.1
Goodwill		6.8
Intangibles		17.3
Other noncurrent assets		0.4
Current liabilities		(2.9)
Purchase price paid, including working capital adjustments		$ 35.7

Acquisitions - Pro Forma Information (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended
	Mar. 31, 2019	Apr. 01, 2018
Business Combinations [Abstract]
Pro forma revenues	$ 1,382.6	$ 1,390.4
Pro forma net earnings	$ 22.1	$ 29.6
Pro forma basic earnings per share (usd per share)	$ 0.56	$ 0.76
Pro forma diluted earnings per share (usd per share)	$ 0.56	$ 0.75

Investment in Persol Holdings - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Apr. 01, 2018	Jan. 01, 2018
Gain (Loss) on Securities [Line Items]
Gain on investment in Persol Holdings	$ 13.2	$ 23.7
OCI & AOCI
Gain (Loss) on Securities [Line Items]
Cumulative effect adjustment			$ 140.0
Cumulative effect adjustment, taxes			$ 69.9

Investment in PersolKelly Asia Pacific (Details) $ in Millions	Mar. 31, 2019 USD ($) country	Dec. 30, 2018 USD ($)
Schedule of Equity Method Investments [Line Items]
Investment in equity affiliate	$ 121.2	$ 121.3
Accounts payable and accrued liabilities	$ 517.8	540.6
PersolKelly Asia Pacific
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage	49.00%
Number of countries in which entity operates (country) (more than) \| country	10
Due from PersolKelly Asia Pacific	$ 12.4	10.2
Advances to PersolKelly Asia Pacific	7.0	7.0
PersolKelly Asia Pacific
Schedule of Equity Method Investments [Line Items]
Accounts payable and accrued liabilities	$ 1.6	$ 0.2

Fair Value Measurements - Schedule of Assets Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 30, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment in Persol Holdings	$ 147.2	$ 135.1
Measured on Recurring Basis
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	4.7	4.6
Investment in Persol Holdings	147.2	135.1
Total assets at fair value	151.9	139.7
Measured on Recurring Basis \| Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	4.7	4.6
Investment in Persol Holdings	147.2	135.1
Total assets at fair value	151.9	139.7
Measured on Recurring Basis \| Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	0.0	0.0
Investment in Persol Holdings	0.0	0.0
Total assets at fair value	0.0	0.0
Measured on Recurring Basis \| Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	0.0	0.0
Investment in Persol Holdings	0.0	0.0
Total assets at fair value	$ 0.0	$ 0.0

Fair Value Measurements - Narrative (Details) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 30, 2018
Persol Holdings Investment
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cost of equity securities	$ 18.7	$ 18.8
Business Talent Group, LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity Securities without Readily Determinable Fair Value, Amount	$ 5.0	$ 5.0

Restructuring - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
Restructuring - Narrative (Details) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 30, 2018
Restructuring Cost and Reserve [Line Items]
Restructuring costs	$ 6.3
Restructuring accrual	6.1	$ 0.0
Americas Staffing
Restructuring Cost and Reserve [Line Items]
Restructuring costs	$ 6.3

Restructuring - Restructuring Reserve (Details) $ in Millions	3 Months Ended
	Mar. 31, 2019 USD ($)
Restructuring Reserve [Roll Forward]
Beginning balance	$ 0.0
Additions charged	6.3
Reductions for cash payments	(0.2)
Ending balance	6.1
Americas Staffing
Restructuring Reserve [Roll Forward]
Additions charged	$ 6.3

Goodwill - Changes in the Net Carrying Amount of Goodwill (Details) $ in Millions	3 Months Ended
	Mar. 31, 2019 USD ($)
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 107.3
Additions to Goodwill	20.5
Goodwill, ending balance	127.8
Americas Staffing
Goodwill [Roll Forward]
Goodwill, beginning balance	44.8
Additions to Goodwill	13.7
Goodwill, ending balance	58.5
Global Talent Solutions
Goodwill [Roll Forward]
Goodwill, beginning balance	62.5
Additions to Goodwill	6.8
Goodwill, ending balance	$ 69.3

Accumulated Other Comprehensive Income (Loss) - Schedule of Accumulated Other Comprehensive Income (Loss) by Component, Net of Tax (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Apr. 01, 2018
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	$ 1,159.5
Other comprehensive income (loss)	(1.5)	$ 14.0
Ending balance	1,177.8	1,191.3
Foreign Currency Translation Adjustments
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(15.7)	(6.9)
Other comprehensive income (loss) before reclassifications	(1.5)	14.0
Amounts reclassified from accumulated other comprehensive income (loss)	0.0	0.0
Other comprehensive income (loss)	(1.5)	14.0
Ending balance	(17.2)	7.1
Unrealized Gains and Losses on Investment
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	0.0	140.0
Other comprehensive income (loss) before reclassifications	0.0	0.0
Amounts reclassified from accumulated other comprehensive income (loss)	0.0	0.0
Other comprehensive income (loss)	0.0	(140.0)
Ending balance	0.0	0.0
Pension Liability Adjustments
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(1.4)	(2.3)
Other comprehensive income (loss) before reclassifications	0.0	0.0
Amounts reclassified from accumulated other comprehensive income (loss)	0.0	0.0
Other comprehensive income (loss)	0.0	0.0
Ending balance	(1.4)	(2.3)
Accumulated Other Comprehensive Income (Loss)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(17.1)	130.8
Other comprehensive income (loss)	(1.5)	14.0
Ending balance	(18.6)	4.8
Accounting Standards Update 2016-01 \| Unrealized Gains and Losses on Investment
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Cumulative effect adjustment	0.0	(140.0)
Accounting Standards Update 2016-01 \| Accumulated Other Comprehensive Income (Loss)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Cumulative effect adjustment	$ 0.0	$ (140.0)

Earnings Per Share - Reconciliation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended
	Mar. 31, 2019	Apr. 01, 2018
Earnings Per Share [Abstract]
Net earnings	$ 22.1	$ 29.1
Less: earnings allocated to participating securities	(0.2)	(0.4)
Net earnings available to common shareholders	$ 21.9	$ 28.7
Average shares outstanding (millions):
Basic (in shares)	39.0	38.6
Dilutive share awards (in shares)	0.1	0.3
Diluted (in shares)	39.1	38.9
Basic earnings per share on common stock (in dollars per share)	$ 0.56	$ 0.74
Diluted earnings per share on common stock (in dollars per share)	$ 0.56	$ 0.74

Earnings Per Share - Narrative (Details) - $ / shares	3 Months Ended
Earnings Per Share - Narrative (Details) - $ / shares	Mar. 31, 2019	Apr. 01, 2018
Class A Common Stock
Dividends Payable [Line Items]
Dividends per share (in dollars per share)	$ 0.075	$ 0.075
Class B Common Stock
Dividends Payable [Line Items]
Dividends per share (in dollars per share)	$ 0.075	$ 0.075

Stock-Based Compensation - Narrative (Details) - USD ($) $ / shares in Units, $ in Millions		3 Months Ended
	Feb. 13, 2019	Mar. 31, 2019	Apr. 01, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense		$ 3.2	$ 2.5
Related tax benefit		$ 0.4	$ 2.7
2019 grant \| Performance shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	3 years
Weighted average grant date fair value (in dollars per share)	$ 25.58
2019 grant \| Maximum shares eligible to earn \| Performance shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum shares eligible to earn for award	200.00%
2018 grant \| Performance Shares, Financial Goals
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average grant date fair value (in dollars per share)		$ 21.21
2017 grant \| Performance Shares, Financial Goals
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average grant date fair value (in dollars per share)		$ 23.76

Stock-Based Compensation - Schedule of Nonvested Performance Shares (Details) shares in Thousands	3 Months Ended
	Mar. 31, 2019 $ / shares shares
Financial Measure Performance Shares
Shares
Nonvested, beginning balance (in shares) \| shares	481
Granted (in shares) \| shares	250
Vested (in shares) \| shares	(185)
Forfeited (in shares) \| shares	0
Nonvested, ending balance (in shares) \| shares	546
Weighted Average Grant Date Fair Value
Nonvested, beginning balance (in dollars per share) \| $ / shares	$ 23.58
Granted (in dollars per share) \| $ / shares	25.38
Vested (in dollars per share) \| $ / shares	28.17
Forfeited (in dollars per share) \| $ / shares	0.00
Nonvested, ending balance (in dollars per share) \| $ / shares	$ 24.22
TSR Performance Shares
Shares
Nonvested, beginning balance (in shares) \| shares	173
Granted (in shares) \| shares	0
Vested (in shares) \| shares	(55)
Forfeited (in shares) \| shares	0
Nonvested, ending balance (in shares) \| shares	118
Weighted Average Grant Date Fair Value
Nonvested, beginning balance (in dollars per share) \| $ / shares	$ 23.56
Granted (in dollars per share) \| $ / shares	0.00
Vested (in dollars per share) \| $ / shares	19.73
Forfeited (in dollars per share) \| $ / shares	0.00
Nonvested, ending balance (in dollars per share) \| $ / shares	$ 25.35

Stock-Based Compensation - Schedule of Nonvested Restricted Stock (Details) - Restricted Stock shares in Thousands	3 Months Ended
	Mar. 31, 2019 $ / shares shares
Shares
Nonvested, beginning balance (in shares) \| shares	356
Granted (in shares) \| shares	166
Vested (in shares) \| shares	(95)
Forfeited (in shares) \| shares	(24)
Nonvested, ending balance (in shares) \| shares	403
Weighted Average Grant Date Fair Value
Nonvested, beginning balance (in dollars per share) \| $ / shares	$ 23.44
Granted (in dollars per share) \| $ / shares	24.73
Vested (in dollars per share) \| $ / shares	22.94
Forfeited (in dollars per share) \| $ / shares	23.67
Nonvested, ending balance (in dollars per share) \| $ / shares	$ 24.08

Other Expense, Net - Schedule of Other Nonoperating Income (Expense) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Apr. 01, 2018
Other Income and Expenses [Abstract]
Interest income	$ 0.2	$ 0.2
Interest expense	(1.1)	(0.8)
Dividend income	0.0	0.0
Foreign exchange losses	(0.6)	(1.1)
Other	0.4	0.0
Other expense, net	$ (1.1)	$ (1.7)

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended
Income Taxes (Details) - USD ($) $ in Millions	Mar. 31, 2019	Apr. 01, 2018
Income Tax Disclosure [Abstract]
Income tax expense	$ 6.4	$ 6.4
Effecting income tax rate, percent	22.20%	18.80%
United Kingdom
Valuation Allowance [Line Items]
Valuation allowance	$ 14.7
Germany
Valuation Allowance [Line Items]
Valuation allowance	$ 3.8

Leases - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
Leases - Narrative (Details) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 31, 2018
Lessee, Lease, Description [Line Items]
Operating lease right-of-use assets	$ 69.5
Operating lease current liabilities	21.2
Operating lease noncurrent liabilities	$ 50.6
Accounting Standards Update 2016-02
Lessee, Lease, Description [Line Items]
Operating lease right-of-use assets		$ 74.1
Operating lease current liabilities		19.8
Operating lease noncurrent liabilities		$ 54.3
Minimum
Lessee, Lease, Description [Line Items]
Leases, remaining lease term (years)	1 year
Maximum
Lessee, Lease, Description [Line Items]
Leases, remaining lease term (years)	10 years

Leases - Components of Lease Expense (Details) $ in Millions	3 Months Ended
	Mar. 31, 2019 USD ($)
Leases [Abstract]
Operating lease cost	$ 7.0
Short-term lease cost	0.7
Variable lease cost	1.8
Total lease cost	$ 9.5

Leases - Supplemental Consolidated Balance Sheet Information Related to Leases (Details) $ in Millions	Mar. 31, 2019 USD ($)
Leases [Abstract]
Operating lease ROU assets	$ 69.5
Operating lease current liabilities	21.2
Operating lease noncurrent liabilities	$ 50.6

Leases - Other Information Related to Operating Leases (Details) $ in Millions	3 Months Ended
	Mar. 31, 2019 USD ($)
Leases [Abstract]
Operating cash flows from operating leases	$ 6.9
ROU assets obtained in exchange for new operating lease liabilities	$ 1.3
Weighted average remaining lease term (years)	4 years 29 days
Weighted average discount rate	5.90%

Leases - Maturities of Operating Lease Liabilities (Details) $ in Millions	Mar. 31, 2019 USD ($)
Leases [Abstract]
2019, remaining	$ 19.2
2020	20.8
2021	16.4
2022	11.4
2023	6.1
2024	3.1
Thereafter	3.7
Total future lease payments	80.7
Less: Imputed interest	8.9
Total	$ 71.8

Leases - Schedule of Future Minimum Rental Payments for Operating Leases (Details) $ in Millions	Dec. 30, 2018 USD ($)
Leases [Abstract]
2019	$ 26.7
2020	20.4
2021	15.2
2022	9.8
2023	4.7
Later years	4.9
Total	$ 81.7

Contingencies - Narrative (Details) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 30, 2018
Loss Contingencies [Line Items]
Accrual for litigation costs	$ 11.6	$ 12.8
Loss contingency, estimate of possible loss	10.0
Minimum
Loss Contingencies [Line Items]
Loss contingency, portion not accrued	0.2
Maximum
Loss Contingencies [Line Items]
Loss contingency, portion not accrued	2.3
Prepaid Expenses and Other Current Assets
Loss Contingencies [Line Items]
Insurance recoveries	$ 4.6	$ 6.1

Segment Disclosures - Narrative (Details)	3 Months Ended
Segment Disclosures - Narrative (Details)	Mar. 31, 2019 segment
Segment Reporting [Abstract]
Number of reportable segments	3

Segment Disclosures - Segment Revenue From Service (Details) - Service - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Apr. 01, 2018
Revenue from Services
Segment revenue from services	$ 1,382.6	$ 1,369.9
Less: Intersegment revenue
Revenue from Services
Segment revenue from services	(3.8)	(4.9)
Americas Staffing \| Reporting Segments
Revenue from Services
Segment revenue from services	626.5	604.3
Global Talent Solutions \| Reporting Segments
Revenue from Services
Segment revenue from services	501.0	485.8
International Staffing \| Reporting Segments
Revenue from Services
Segment revenue from services	$ 258.9	$ 284.7

Segment Disclosures - Segment Earnings From Operations (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Apr. 01, 2018
Earnings from Operations
Gross profit	$ 251.6	$ 238.2
SG&A expenses	(234.8)	(226.2)
Earnings from operations	16.8	12.0
Gain on investment in Persol Holdings	13.2	23.7
Other expense, net	(1.1)	(1.7)
Earnings before taxes and equity in net earnings (loss) of affiliate	28.9	34.0
Less: Intersegment
Earnings from Operations
Gross profit	(0.6)	(0.7)
SG&A expenses	0.6	0.7
Earnings from operations	0.0	0.0
Corporate
Earnings from Operations
Earnings from operations	(28.2)	(25.1)
Americas Staffing \| Reporting Segments
Earnings from Operations
Gross profit	117.2	108.0
SG&A expenses	(101.2)	(91.9)
Earnings from operations	16.0	16.1
Global Talent Solutions \| Reporting Segments
Earnings from Operations
Gross profit	100.4	91.8
SG&A expenses	(74.7)	(75.8)
Earnings from operations	25.7	16.0
International Staffing \| Reporting Segments
Earnings from Operations
Gross profit	34.6	39.1
SG&A expenses	(31.3)	(34.1)
Earnings from operations	$ 3.3	$ 5.0