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Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 29, 2020	May 03, 2020
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 29, 2020
Document Transition Report	false
Entity File Number	0-1088
Entity Registrant Name	KELLY SERVICES, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	38-1510762
Entity Address, Address Line One	999 West Big Beaver Road
Entity Address, City or Town	Troy
Entity Address, State or Province	MI
Entity Address, Postal Zip Code	48084
City Area Code	248
Local Phone Number	362-4444
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Current Fiscal Year End Date	--01-03
Amendment Flag	false
Entity Central Index Key	0000055135
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q1
Class A Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		35,830,916
Class B Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		3,427,538
NASDAQ Global Market \| Class A Common Stock
Document Information [Line Items]
Title of 12(b) Security	Class A Common
Trading Symbol	KELYA
Security Exchange Name	NASDAQ
NASDAQ Global Market \| Class B Common Stock
Document Information [Line Items]
Title of 12(b) Security	Class B Common
Trading Symbol	KELYB
Security Exchange Name	NASDAQ

Contingencies	3 Months Ended
Contingencies	Mar. 29, 2020
Commitments and Contingencies Disclosure [Abstract]
Contingencies	Contingencies The Company is continuously engaged in litigation, threatened litigation, claims, audits or investigations arising in the ordinary course of its business, such as matters alleging employment discrimination, wage and hour violations, claims for indemnification or liability, violations of privacy rights, anti-competition regulations, commercial and contractual disputes, and tax related matters which could result in a material adverse outcome. 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 2020 and year-end 2019, the gross accrual for litigation costs amounted to $2.9 million and $9.9 million, respectively. The Company maintains insurance coverage which may cover certain claims. When claims exceed the applicable policy deductible 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 2020 and year-end 2019, the related insurance receivables amounted to $0.3 million and $4.1 million, respectively. The Company estimates the aggregate range of reasonably possible losses, in excess of amounts accrued, is $0.0 million to $2.4 million as of first quarter-end 2020. 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 certain services rendered, which is recorded as a long-term receivable in other assets in 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.

New Accounting Pronouncements	3 Months Ended
New Accounting Pronouncements	Mar. 29, 2020
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
New Accounting Pronouncements	New Accounting Pronouncements Recently Adopted In August 2018, the FASB issued Accounting Standards Update ("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 adopted this guidance prospectively effective December 30, 2019. In accordance with the standard, we present capitalized implementation costs incurred in a hosting arrangement that is a service contract as other assets on our consolidated balance sheet. This presentation is consistent with the presentation of the prepayment of fees for the hosting arrangement. During the first quarter of 2020, we recognized $0.1 million of amortization expense for capitalized implementation costs incurred in hosting arrangements as a component of SG&A expenses in our consolidated statements of earnings. During the first quarter of 2020, we recognized $0.9 million of payments for capitalized implementation costs in the same manner as payments made for fees associated with the related hosting arrangements as a component of net cash from operating activities in our consolidated statements of cash flows. The Company's cloud computing arrangements are comprised of internal-use software platforms accounted for as service contracts. The Company does not have the ability to take possession of the software without significant penalty nor can the Company run the software on its own hardware or contract with another party unrelated to the vendor to host the software. In June 2016, the FASB issued ASU 2016-13 (ASC Topic 326), as clarified in ASU 2019-04, ASU 2019-05, ASU 2019-11 and ASU 2018-19, 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. The standard also requires additional quantitative and qualitative disclosures regarding credit risk inherent in a reporting entity's portfolio, how management monitors this risk, management's estimate of expected credit losses, and the changes in the estimate that has taken place during the period. 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 adopted this ASU using the modified retrospective method for all financial assets measured at amortized cost and off-balance-sheet credit exposures, as applicable. Results for reporting periods beginning after December 30, 2019 are presented under ASC 326 while prior period amounts continue to be reported in accordance with previously applicable GAAP. We recorded a decrease to retained earnings of $0.7 million, net of tax, in the first quarter 2020 for the cumulative effect of adopting ASC 326. Related disclosures have been updated throughout the financial statements and footnotes. 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. The adoption of this standard did not have a material impact to our consolidated financial statements. Not Yet Adopted In January 2020, the FASB issued ASU 2020-01 which clarifies the interaction of rules for equity securities, the equity method of accounting, and forward contracts and purchase options on certain types of securities. The guidance clarifies how to account for the transition into and out of the equity method of accounting when considering observable transactions under the measurement alternative. The ASU is effective for annual reporting periods beginning after December 15, 2020, including interim reporting periods within those annual periods, with early adoption permitted. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. In December 2019, the FASB issued ASU 2019-12 simplifying various aspects related to the accounting for income taxes. The guidance removes exceptions to the general principles in Topic 740 related to the approach for intraperiod tax allocation, the methodology for calculating income taxes in an interim period and the recognition of deferred tax liabilities for outside basis differences. The ASU is effective for annual reporting periods beginning after December 15, 2020, including interim reporting periods within those annual periods, with early adoption permitted. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. 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.

Consolidated Statements of Earnings (Unaudited) - USD ($) shares in Millions, $ in Millions	3 Months Ended
	Mar. 29, 2020	Mar. 31, 2019
Revenue from services	$ 1,261.1	$ 1,382.6
Cost of services	1,037.8	1,131.0
Gross profit	223.3	251.6
Selling, general and administrative expenses	219.5	234.8
Goodwill impairment charge	147.7	0.0
Gain on sale of assets	(32.1)	0.0
Earnings (loss) from operations	(111.8)	16.8
Gain (loss) on investment in Persol Holdings	(77.8)	13.2
Other income (expense), net	1.7	(1.1)
Earnings (loss) before taxes and equity in net earnings (loss) of affiliate	(187.9)	28.9
Income tax expense (benefit)	(36.2)	6.4
Net earnings (loss) before equity in net earnings (loss) of affiliate	(151.7)	22.5
Equity in net earnings (loss) of affiliate	(1.5)	(0.4)
Net earnings (loss)	$ (153.2)	$ 22.1
Basic earnings (loss) per share (in dollars per share)	$ (3.91)	$ 0.56
Diluted earnings (loss) per share (in dollars per share)	$ (3.91)	$ 0.56
Average shares outstanding (millions):
Basic (in shares)	39.2	39.0
Diluted (in shares)	39.2	39.1
Service
Revenue from services	$ 1,261.1	$ 1,382.6

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Millions	3 Months Ended
	Mar. 29, 2020	Mar. 31, 2019
Statement of Comprehensive Income [Abstract]
Net earnings (loss)	$ (153.2)	$ 22.1
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments, net of tax expense of $0.1 and $0.1, respectively	(7.4)	(1.5)
Less: Reclassification adjustments included in net earnings	0.0	0.0
Foreign currency translation adjustments	(7.4)	(1.5)
Other comprehensive income (loss)	(7.4)	(1.5)
Comprehensive income (loss)	$ (160.6)	$ 20.6

- 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. 29, 2020	Mar. 31, 2019
Statement of Comprehensive Income [Abstract]
Foreign currency translation adjustments, tax expense (benefit)	$ 0.1	$ 0.1

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Millions	Mar. 29, 2020	Dec. 29, 2019
Current Assets
Cash and equivalents	$ 48.3	$ 25.8
Trade accounts receivable, less allowances of $11.1 and $12.9, respectively	1,236.1	1,282.2
Prepaid expenses and other current assets	81.4	76.5
Properties held for sale	0.0	21.2
Total current assets	1,365.8	1,405.7
Property and equipment:
Property and equipment	215.4	225.8
Accumulated depreciation	(177.3)	(182.7)
Net property and equipment	38.1	43.1
Operating lease right-of-use assets	89.2	60.4
Deferred taxes	249.5	229.1
Goodwill, net	0.0	127.8
Investment in Persol Holdings	96.8	173.2
Investment in equity affiliate	116.3	117.2
Other assets	306.1	324.1
Total noncurrent assets	896.0	1,074.9
Total Assets	2,261.8	2,480.6
Current Liabilities
Short-term borrowings	1.7	1.9
Accounts payable and accrued liabilities	475.5	503.6
Operating lease liabilities	19.2	20.1
Accrued payroll and related taxes	259.7	267.6
Accrued workers’ compensation and other claims	26.1	25.7
Income and other taxes	60.6	65.2
Total current liabilities	842.8	884.1
Noncurrent Liabilities
Operating lease liabilities	72.7	43.3
Accrued workers’ compensation and other claims	46.4	45.8
Accrued retirement benefits	164.5	187.4
Other long-term liabilities	35.3	55.5
Total noncurrent liabilities	318.9	332.0
Commitments and contingencies (see Contingencies footnote)
Treasury stock, at cost
Paid-in capital	19.5	22.5
Earnings invested in the business	1,081.7	1,238.6
Accumulated other comprehensive income (loss)	(23.2)	(15.8)
Total stockholders’ equity	1,100.1	1,264.5
Total Liabilities and Stockholders’ Equity	2,261.8	2,480.6
Class A Common Stock
Capital stock, $1.00 par value
Common stock, value	36.6	36.6
Treasury stock, at cost
Treasury stock, value	(17.4)	(20.3)
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. 29, 2020	Dec. 29, 2019
Allowance for trade accounts receivables	$ 11.1	$ 12.9
Class A Common Stock
Capital stock, par value (in dollars per share)	$ 1.00	$ 1.00
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)	0.8	1.0
Class B Common Stock
Capital stock, par value (in dollars per share)	$ 1.00	$ 1.00
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)
Stockholders' Equity Attributable to Parent, Beginning Balance at Dec. 30, 2018		$ 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 (loss)	$ 22.1						22.1
Dividends							(3.0)
Other comprehensive income (loss), net of tax	(1.5)							(1.5)
Stockholders' Equity Attributable to Parent, Ending Balance at Mar. 31, 2019	1,177.8	36.6	3.5	(21.3)	(0.6)	21.0	1,157.2	(18.6)
Stockholders' Equity Attributable to Parent, Beginning Balance at Dec. 29, 2019	1,264.5	36.6	3.5	(20.3)	(0.6)	22.5	1,238.6	(15.8)
Increase (Decrease) in Stockholders' Equity
Net issuance of stock awards				2.9	0.0	(3.0)
Impact of adopting ASC 326	0.3
Net earnings (loss)	(153.2)						(153.2)
Dividends							(3.0)
Other comprehensive income (loss), net of tax	(7.4)							(7.4)
Stockholders' Equity Attributable to Parent, Ending Balance at Mar. 29, 2020	$ 1,100.1	$ 36.6	$ 3.5	$ (17.4)	$ (0.6)	$ 19.5	1,081.7	$ (23.2)
Increase (Decrease) in Stockholders' Equity
Cumulative-effect adjustment, net of tax, from adoption of ASU 2016-13, Credit Losses \| Accounting Standards Update 2016-13							$ (0.7)

- 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. 29, 2020	Mar. 31, 2019
Cash flows from operating activities:
Net earnings (loss)	$ (153.2)	$ 22.1
Adjustments to reconcile net earnings (loss) to net cash from operating activities:
Goodwill impairment charge	147.7	0.0
Deferred income taxes on goodwill impairment charge	(23.0)	0.0
Depreciation and amortization	6.0	7.6
Operating lease asset amortization	5.3	5.8
Provision for bad debts	(0.4)	0.3
Stock-based compensation	1.2	3.2
(Gain) loss on investment in Persol Holdings	77.8	(13.2)
(Gain) loss on sale of assets	(32.1)	0.0
Equity in net (earnings) loss of PersolKelly Pte. Ltd.	1.5	0.4
Other, net	0.7	(0.4)
Changes in operating assets and liabilities, net of acquisitions	(23.1)	(4.6)
Net cash from operating activities	8.4	21.2
Cash flows from investing activities:
Capital expenditures	(3.0)	(4.2)
Acquisition of companies, net of cash received	(36.3)	(86.4)
Investment in equity securities	(0.3)	0.0
Proceeds from sale of assets	55.5	0.0
Other investing activities	0.0	0.3
Net cash from (used in) investing activities	15.9	(90.3)
Cash flows from financing activities:
Net change in short-term borrowings	(0.1)	72.0
Financing lease payments	(0.3)	0.0
Dividend payments	(3.0)	(3.0)
Payments of tax withholding for stock awards	(1.1)	(2.3)
Other financing activities	(0.1)	0.0
Net cash (used in) from financing activities	(4.6)	66.7
Effect of exchange rates on cash, cash equivalents and restricted cash	2.8	(1.9)
Net change in cash, cash equivalents and restricted cash	22.5	(4.3)
Cash, cash equivalents and restricted cash at beginning of period	31.0	40.1
Cash, cash equivalents and restricted cash at end of period	53.5	35.8
Cash and cash equivalents	48.3	30.9
Restricted cash included in prepaid expenses and other current assets	0.2	0.2
Restricted cash included in other assets	$ 5.0	$ 4.7

Basis of Presentation	3 Months Ended
Basis of Presentation	Mar. 29, 2020
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 29, 2019, included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission on February 13, 2020 (the 2019 consolidated financial statements). The Company’s first fiscal quarter ended on March 29, 2020 (2020) and March 31, 2019 (2019), 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. 29, 2020

Revenue from Contract with Customer [Abstract]

Revenue

Revenue Disaggregated by Service Type

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 solutions can be branch-delivered (Americas and EMEA regions) or centrally delivered (within GTS). 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
	2020		2019
Branch-Delivered Staffing
Americas Staffing
Staffing Solutions
Commercial	$	308.5	$	392.5
Education	143.1		139.6
Professional/Technical	75.4		85.5
Permanent Placement	6.4		8.9
Total Americas Staffing	533.4		626.5

International Staffing
Staffing Solutions	221.9		252.2
Permanent Placement	5.7		6.7
Total International Staffing	227.6		258.9

Global Talent Solutions
Talent Fulfillment
Staffing Solutions	244.5		255.6
Permanent Placement	0.3		0.3
Talent Solutions	86.2		89.7
Total Talent Fulfillment	331.0		345.6

Outcome-Based Services	172.2		155.4
Total Global Talent Solutions	503.2		501.0

Total Intersegment	(3.1)		(3.8)

Total Revenue from Services	$	1,261.1	$	1,382.6

Revenue Disaggregated by Geography

Our operations are subject to different economic and regulatory environments depending on geographic location. Our GTS segment operates in the Americas, EMEA and APAC regions. In the first quarter of 2020 and 2019, GTS made up $486.5 million and $484.4 million in total Americas, respectively, $10.0 million and $11.1 million in total EMEA, respectively, and the entire balance in APAC.

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


	First Quarter
	2020		2019
Americas
United States	$	928.5	$	1,018.9
Canada	32.8		33.0
Mexico	28.7		27.5
Puerto Rico	17.7		19.2
Brazil	9.1		8.5
Total Americas	1,016.8		1,107.1

EMEA
France	52.5		64.3
Switzerland	44.2		49.5
Portugal	43.6		44.8
Russia	32.1		25.4
United Kingdom	22.3		26.2
Italy	14.7		20.6
Germany	8.0		11.1
Ireland	5.0		10.1

Other	15.2		18.0
Total EMEA	237.6		270.0







Total APAC	6.7		5.5

Total Kelly Services, Inc.	$	1,261.1	$	1,382.6

Deferred Costs

Deferred sales commissions, which are included in other assets in the consolidated balance sheet, were $1.3 million as of first quarter-end 2020 and $1.5 million as of year-end 2019. Amortization expense for the deferred costs for the first quarter 2020 was $0.3 million and in the first quarter 2019 was $0.5 million.

Deferred fulfillment costs, which are included in prepaid expenses and other current assets in the consolidated balance sheet, were $2.8 million as of first quarter-end 2020 and $3.6 million as of year-end 2019. Amortization expense for the deferred costs for the first quarter 2020 was $4.8 million and in the first quarter 2019 was $3.4 million.

Credit Losses

3 Months Ended

Mar. 29, 2020

Credit Loss [Abstract]

Credit Losses

On December 30, 2019, we adopted Accounting Standards Codification ("ASC") Topic 326 using the modified retrospective method for all financial assets measured at amortized cost and off-balance-sheet credit exposures, as applicable. Results for reporting periods beginning after December 30, 2019 are presented under ASC 326 while prior period amounts continue to be reported in accordance with previously applicable GAAP. As a result of adopting this guidance, we have updated our accounting policies as follows.

Allowance for Uncollectible Accounts Receivable The Company records an allowance for uncollectible accounts receivable, billed and unbilled, based on historical loss experience, customer payment patterns, current economic trends, and reasonable and supportable forecasts, as applicable. The reserve for sales allowances is also included in the allowance for uncollectible accounts receivable. The Company estimates the current expected credit losses by applying internally developed loss rates to all outstanding receivable balances by aging category. Accounts receivable are written-off against the allowance when they are deemed uncollectible. The Company reviews the adequacy of the allowance for uncollectible accounts receivable on a quarterly basis and, if necessary, increases or decreases the balance by recording a charge or credit to selling, general and administrative ("SG&A") expenses for the portion of the adjustment relating to uncollectible accounts receivable, and a charge or credit to revenue from services for the portion of the adjustment relating to sales allowances.

Allowance for Credit Losses - Other Financial Assets The Company measures expected credit losses on qualified financial assets that do not result from revenue transactions using a probability of default method by type of financing receivable. The estimate of expected credit losses considers credit ratings, financial data, historical write-off experience, current conditions, and reasonable and supportable forecasts, as applicable, to estimate the risk of loss.

We are exposed to credit losses primarily through our sales of workforce solution services to customers. We establish an allowance for estimated credit losses in the current period resulting from the failure of our customers to make required payments on their trade accounts receivable in future periods. We pool such assets by geography and other similar risk characteristics, such as accounts in collection, and apply an aging method to estimate future credit losses utilizing inputs such as historical write-off experience, customer payment patterns, current collection data, and reasonable and supportable forecasts, as applicable. Credit risk with respect to accounts receivable is limited due to short payment terms. The Company also performs ongoing credit evaluations of its customers to help analyze credit risk. We monitor ongoing credit exposure through frequent review of past due accounts (based on the payment terms of the contract) and follow-up with customers, as appropriate. We may employ collection agencies and legal counsel to pursue recovery of defaulted receivables.

We are also exposed to credit losses from our loan to PersolKelly Pte. Ltd. and other receivables measured at amortized cost. The allowances were not material for the first-quarter end 2020. See Investment in PersolKelly Pte. Ltd. footnote for more information on the loan to PersolKelly Pte. Ltd.

The rollforward of our allowance for credit losses is as follows (in millions):


	First Quarter
	2020
Allowance for bad debt:
Beginning balance	$	9.7
Impact of adopting ASC 326	0.3
Current period provision	(0.4)
Currency exchange effects	(0.5)
Write-offs	(0.2)
Ending balance	$	8.9

Write-offs are presented net of recoveries, which were not material for first quarter-end 2020.

Allowances for credit losses are recorded in trade accounts receivable, less allowances and other assets in the consolidated balance sheet.

- Definition

The entire disclosure for credit loss on financial instrument measured at amortized cost basis, net investment in lease, off-balance sheet credit exposure, and available-for-sale debt security.

+ References + Details

Acquisitions

3 Months Ended

Mar. 29, 2020

Business Combinations [Abstract]

Acquisitions

In the first quarter of 2020, Kelly Services USA, LLC, a wholly owned subsidiary of the Company, acquired Insight Workforce Solutions LLC and its affiliate, Insight EDU LLC (collectively, "Insight"), as detailed below. 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 ASC 805, Business Combinations.

Insight

On January 14, 2020, Kelly Services USA, LLC acquired 100% of the membership interests of Insight, an educational staffing company in the U.S, for a purchase price of $34.5 million. Under terms of the purchase agreement, the purchase price was adjusted for cash held by Insight at the closing date and estimated working capital adjustments resulting in the Company paying cash of $38.1 million. The purchase price of the acquisition also includes contingent consideration with an estimated fair value of $1.6 million related to an earnout payment in the event certain conditions are met per the terms of the agreement. The fair value of the earnout was established using a Monte Carlo simulation and the liability is recorded in other long-term liabilities in the consolidated balance sheet.

This acquisition will increase our market share in the education staffing market in the U.S. Insight's results of operations are included in the Americas Staffing segment. Pro forma results of operations for this acquisition have not been presented as it is not material to the consolidated statements of earnings.

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	$	1.8
Trade accounts receivable	9.6
Other current assets	0.2
Property and equipment	0.2
Goodwill	19.9
Intangibles	10.6
Other noncurrent assets	0.1
Current liabilities	(2.6)
Noncurrent liabilities	(0.1)
Assets acquired net of liabilities assumed	$	39.7

The fair value of the acquired receivables represents the contractual value. Included in the assets purchased in the Insight acquisition was approximately $10.6 million of intangible assets, made up entirely of customer relationships. The fair value of the customer relationships was determined using the multi-period excess earnings method. The customer relationships will be amortized over 10 years with no residual value. Goodwill generated from the acquisition is primarily attributable to the expected synergies from combining operations and expanding market potential, and is assigned to the Americas Staffing reporting unit (see Goodwill footnote). The amount of goodwill expected to be deductible for tax purposes is approximately $18.5 million.

NextGen Global Resources

On January 2, 2019, the Company acquired 100% of the membership interests of NextGen, a leading provider of telecommunications 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 date of the acquisition, the first quarter 2019 actual results represent the first quarter 2019 pro forma results.

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).

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 date of the acquisition, the first quarter 2019 actual results represent the first quarter 2019 pro forma results.

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).

As noted above, goodwill related to these acquisitions was assigned to the Americas Staffing and GTS reporting units and was included in the goodwill impairment charge taken in the first quarter of 2020. The goodwill impairment charge resulted from an interim goodwill impairment test triggered by declines in our common stock price as a result of negative market reaction to the COVID-19 crisis (see Goodwill footnote).

Investment in Persol Holdings	3 Months Ended
Investment in Persol Holdings	Mar. 29, 2020
Investment in Persol Holdings [Abstract]
Investment in Persol Holdings	Investment in Persol HoldingsThe Company has a yen-denominated investment through the Company's subsidiary, Kelly Services Japan, Inc., in the common stock of Persol Holdings Co., Ltd. ("Persol Holdings"), the Company’s joint venture partner in PersolKelly Pte. Ltd. (the "JV"). 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). A loss on the investment of $77.8 million in the first quarter of 2020 and a gain on the investment of $13.2 million in the first quarter of 2019 was recorded in gain (loss) on investment in Persol Holdings in the consolidated statements of earnings.

Investment in PersolKelly Pte Ltd.	3 Months Ended
Investment in PersolKelly Pte Ltd.	Mar. 29, 2020
Equity Method Investments and Joint Ventures [Abstract]
Investment in PersolKelly Pte Ltd.	Investment in PersolKelly Pte. Ltd. The Company has a 49% ownership interest in the JV (see Investment in Persol Holdings footnote above), a staffing solutions business operating in more than 10 countries in the Asia-Pacific region. The operating results of the Company’s interest in the JV are accounted for on a one-quarter lag under the equity method and are reported in equity in net earnings (loss) of affiliate in the consolidated statements of earnings, which amounted to a loss of $1.5 million in the first quarter of 2020 and a loss of $0.4 million in the first quarter of 2019. 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 $116.3 million as of first quarter-end 2020 and $117.2 million as of year-end 2019. The net amount due from the JV, a related party, was $10.0 million as of the first quarter-end 2020 and $10.9 million as of year-end 2019. The Company made loans, proportionate to its 49% ownership, to the JV for $7.0 million in 2018 and an additional $4.4 million in 2019 to fund working capital requirements as a result of their sustained revenue growth. The loans, which are outstanding as of first quarter-end 2020, are included in other assets in the consolidated balance sheet and included in the net amounts due from the JV. The carrying value of the loans approximates the fair value based on market interest rates. Accrued interest receivable totaled $0.1 million at first-quarter end 2020 and $0.2 million at year-end 2019 and is included in prepaid expenses and other current assets in the consolidated balance sheet. The amount included in trade accounts payable for staffing services provided by the JV as a supplier to the Company’s CWO programs was $0.1 million as of first quarter-end 2020 and $0.2 million as of year-end 2019. Expected credit losses are estimated over the contractual term of the loans. The required allowance is based on current and projected financial information from the JV, market-specific information and other relevant data available to the Company, as applicable. The allowance was not material for the first quarter-end 2020. The Company has accrued interest receivable from our loan to the JV. If applicable, we write off the uncollectible accrued interest receivable balance related to our loan to the JV within the same quarter the interest is determined to be uncollectible, which is considered timely. As such, an allowance for credit losses is not deemed necessary. Any write offs, if necessary, are recorded by reversing interest income. Subsequent to first quarter-end 2020, 100% of the shares of Kelly Services Australia Pty Ltd and Kelly Services (New Zealand) Limited, both subsidiaries of the JV, were sold on April 1, 2020 to an affiliate of Persol Holdings. The JV received proceeds of $17.5 million upon the sale and the Company received a direct royalty payment of $0.7 million.

Fair Value Measurements

3 Months Ended

Mar. 29, 2020

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 as of first quarter-end 2020 and year-end 2019 in the consolidated balance sheet by fair value hierarchy level, as described below.

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


	As of First Quarter-End 2020
Description	Total		Level 1		Level 2		Level 3
	(In millions of dollars)
Money market funds	$	4.9	$	4.9	$	—	$	—
Investment in Persol Holdings	96.8		96.8		—		—

Total assets at fair value	$	101.7	$	101.7	$	—	$	—


	As of Year-End 2019
Description	Total		Level 1		Level 2		Level 3
	(In millions of dollars)
Money market funds	$	4.9	$	4.9	$	—	$	—
Investment in Persol Holdings	173.2		173.2		—		—

Total assets at fair value	$	178.1	$	178.1	$	—	$	—

Money market funds as of first quarter-end 2020 and year-end 2019 represent investments in money market accounts, all of which are restricted as to use and included in other assets in 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 $19.2 million as of the first quarter-end 2020 and $18.9 million at year-end 2019.

Equity Investment Without Readily Determinable Fair Value

The Company has a minority investment in Business Talent Group, LLC, which is included in other assets in 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 2020 and year-end 2019 represents the purchase price. There have been no observable price changes to the carrying amount or impairments.

The Company also has a minority investment in Kenzie Academy Inc., which is included in other assets in the consolidated balance sheet. This investment is also measured using the measurement alternative for equity investments without a readily determinable fair value as described above. The investment totaled $1.4 million as of the first quarter-end 2020 and $1.3 million at year-end 2019, representing total cost plus observable price changes to date.

Assets Measured at Fair Value on a Nonrecurring Basis

Due to the negative market reaction to the COVID-19 crisis, including declines in our common stock price, management determined that a triggering event occurred during the first quarter of 2020. We therefore performed an interim step one quantitative impairment test for both of our reporting units with goodwill, Americas Staffing and GTS. As a result of this quantitative assessment, we determined that the estimated fair value of the reporting units no longer exceeded the carrying value, and recorded a goodwill impairment charge of $147.7 million in the first quarter of 2020 (see Goodwill footnote).

- 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. 29, 2020

Restructuring and Related Activities [Abstract]

Restructuring

In the first quarter of 2020, the Company took restructuring actions to align costs with expected revenues, position the organization to adopt a new operating model later in 2020 and to align the U.S. branch network facilities footprint with a more technology-enabled service delivery methodology.

Restructuring costs incurred in the first quarter of 2020 totaled $8.7 million and are recorded entirely in SG&A expenses in the consolidated statements of earnings, as detailed below (in millions of dollars).


	Lease Termination Costs		Severance Costs		Total

Americas Staffing	$	4.1	$	1.5	$	5.6
Global Talent Solutions	—		0.9		0.9
International Staffing	0.7		0.4		1.1
Corporate	—		1.1		1.1

Total	$	4.8	$	3.9	$	8.7

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


Balance as of year-end 2019	$	0.3
Additions charged to Americas Staffing	5.6
Additions charged to Global Talent Solutions	0.9
Additions charged to International Staffing	1.1
Additions charged to Corporate	1.1
Reductions for lease termination costs related to fixed assets	(0.6)
Reductions for cash payments related to all restructuring activities	(4.5)
Balance as of first quarter-end 2020	$	3.9

The remaining balance of $3.9 million as of first quarter-end 2020 primarily represents severance costs, and the majority is expected to be paid by the end of 2020. No material adjustments are expected to be recorded.

Goodwill

3 Months Ended

Mar. 29, 2020

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill

The changes in the carrying amount of goodwill as of first quarter-end 2020 are included in the table below. See Acquisitions footnote for a description of the addition to goodwill in the first quarter of 2020.

The Company performs its annual goodwill impairment testing in the fourth quarter each year and regularly assesses whenever events or circumstances make it more likely than not that an impairment may have occurred. During the first quarter of 2020, negative market reaction to the COVID-19 crisis, including declines in our common stock price, caused our market capitalization to decline significantly compared to the fourth quarter of 2019, causing a triggering event. Therefore, we performed an interim step one quantitative test for reporting units with goodwill, Americas Staffing and GTS, and determined that the estimated fair values of both reporting units no longer exceeded their carrying values. Based on the result of our interim goodwill impairment test as of first quarter of 2020, we recorded a goodwill impairment charge of $147.7 million to write off goodwill for both reporting units. (See impairment adjustments in the table below.)

In performing the step one quantitative test and consistent with our prior practice, we determined the fair value of each reporting unit using the income approach, which is validated through reconciliation to observable market capitalization data. Under the income approach, estimated fair value is determined based on estimated future cash flows discounted by an estimated market participant weighted-average cost of capital, which reflects the overall level of inherent risk of the reporting unit being measured. Estimated future cash flows are based on our internal projection model and reflects management’s outlook for the reporting units. Assumptions and estimates about future cash flows and discount rates are complex and often subjective.

Our analysis used significant assumptions by segment, including: expected future revenue and expense growth rates, profit margins, cost of capital, discount rate and forecasted capital expenditures and working capital.


	As of Year-End 2019		Additions to Goodwill		Impairment Adjustments		As of First Quarter-End 2020

	(In millions of dollars)








Americas Staffing	$	58.5	$	19.9	$	(78.4)	$	—
Global Talent Solutions	69.3		—		(69.3)		—
Total	$	127.8	$	19.9	$	(147.7)	$	—

Accumulated Other Comprehensive Income (Loss)

3 Months Ended

Mar. 29, 2020

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 2020 and 2019 are included in the table below. Amounts in parentheses indicate debits.


	First Quarter
	2020		2019
	(In millions of dollars)
Foreign currency translation adjustments:
Beginning balance	$	(13.2)	$	(15.7)
Other comprehensive income (loss) before reclassifications	(7.4)		(1.5)
Amounts reclassified from accumulated other comprehensive income (loss)	—		—
Net current-period other comprehensive income (loss)	(7.4)		(1.5)
Ending balance	(20.6)		(17.2)









Pension liability adjustments:
Beginning balance	(2.6)		(1.4)
Other comprehensive income (loss) before reclassifications	—		—
Amounts reclassified from accumulated other comprehensive income (loss)	—		—
Net current-period other comprehensive income (loss)	—		—
Ending balance	(2.6)		(1.4)

Total accumulated other comprehensive income (loss)	$	(23.2)	$	(18.6)

Earnings Per Share

3 Months Ended

Mar. 29, 2020

Earnings Per Share [Abstract]

Earnings Per Share

The reconciliation of basic and diluted earnings (loss) per share on common stock for the first quarter 2020 and 2019 follows (in millions of dollars except per share data):


	First Quarter
	2020		2019
Net earnings (loss)	$	(153.2)	$	22.1
Less: earnings allocated to participating securities	—		(0.2)
Net earnings (loss) available to common shareholders	$	(153.2)	$	21.9

Average shares outstanding (millions):
Basic	39.2		39.0
Dilutive share awards	—		0.1
Diluted	39.2		39.1

Basic earnings (loss) per share	$	(3.91)	$	0.56
Diluted earnings (loss) per share	$	(3.91)	$	0.56

Potentially dilutive shares outstanding are primarily related to performance shares for the first quarter 2019. Dividends paid per share for Class A and Class B common stock were $0.075 for the first quarter 2020 and 2019.

Stock-Based Compensation

3 Months Ended

Mar. 29, 2020

Share-based Payment Arrangement [Abstract]

Stock-Based Compensation

For the first quarter of 2020, the Company recognized stock compensation expense of $1.2 million, and related tax expense of $0.2 million. For the first quarter of 2019, the Company recognized stock compensation expense of $3.2 million, and related tax benefit of $0.4 million.

Performance Shares

A summary of the status of all nonvested performance shares at target as of first quarter-end 2020 is presented as follows below (in thousands of shares except per share data). The majority of the vested shares below is related to the 2017 performance share grant, which cliff-vested after approval from the Compensation Committee during the first quarter of 2020. There has been no grant of performance shares since year-end 2019. The vesting adjustment in the table below represents the 2017 Total Shareholder Return ("TSR") performance shares that did not vest because actual achievement was below the threshold level and resulted in no payout.


	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 2019	502	$	24.21	114	$	25.24
Granted	—	—		—	—
Vested	(152)	24.07		—	—
Forfeited	(19)	25.07		(2)	31.38
Vesting adjustment	—	—		(62)	20.15
Nonvested at first quarter-end 2020	331	$	23.00	50	$	31.38

2018 Grant Update

For the 2018 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. Accordingly, the Company remeasures the fair value of the 2018 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. During the first quarter 2020, the final year of goals was set for the performance shares granted in 2018 and the grant date fair value for the 2018 financial measure performance shares was set at $17.35 per share. The grant date fair value per share will remain fixed for the remaining performance period.

Restricted Stock

A summary of the status of nonvested restricted stock as of first quarter-end 2020 is presented as follows below (in thousands of shares except per share data). The restricted stock granted related to new hires in the first quarter of 2020.


	Shares	Weighted Average Grant Date Fair Value
Nonvested at year-end 2019	360	$	24.92
Granted	63	14.72
Vested	(102)	24.21
Forfeited	(11)	24.11
Nonvested at first quarter-end 2020	310	$	23.09

Sale of Assets	3 Months Ended
Sale of Assets	Mar. 29, 2020
Sale of Assets [Abstract]
Sale of Assets	Sale of AssetsOn March 20, 2020, the Company sold three of our four headquarters properties for a purchase price of $58.5 million as a part of a sale and leaseback transaction. The properties include the parcels of land, together with all rights and easements, in addition to all improvements located on the land, including buildings. The Company received cash proceeds of $55.5 million, which is net of transaction expenses. As of the date of the sale, the properties had a combined net carrying amount of $23.4 million. The resulting gain on the sale of the assets was $32.1 million which is recorded in gain on sale of assets in the consolidated statements of earnings. The Company leased back the headquarters buildings on the same date, see the Leases footnote for discussion of the sale and leaseback transaction.

Other Income (Expense), Net

3 Months Ended

Mar. 29, 2020

Other Income and Expenses [Abstract]

Other Income (Expense), Net

Included in other income (expense), net for the first quarter 2020 and 2019 are the following:


	First Quarter
	2020		2019
	(In millions of dollars)
Interest income	$	0.3	$	0.2
Interest expense	(0.9)		(1.1)
Dividend income	—		—
Foreign exchange gain (loss)	2.4		(0.6)
Other	(0.1)		0.4

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

Leases	3 Months Ended
Leases	Mar. 29, 2020
Leases [Abstract]
Leases	Leases The Company has operating and financing leases for field offices and various equipment. Our leases have remaining lease terms of one year to 15 years. We determine if an arrangement is a lease at inception. 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 recorded $74.1 million of right-of-use (“ROU”) assets within operating lease right-of-use assets, $19.8 million of current lease liabilities within operating lease liabilities, current and $54.3 million of noncurrent lease liabilities within operating lease liabilities, noncurrent 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. During the first quarter 2020, the Company sold its main headquarters building and entered into a leaseback agreement, which is accounted for as an operating lease. As of first quarter-end 2020, we recognized $37.6 million of ROU assets within operating lease right-of-use assets, $1.2 million of current lease liabilities within operating lease liabilities, current and $36.1 million of noncurrent lease liabilities within operating lease liabilities, noncurrent in the consolidated balance sheet, with a discount rate of 4.8% over a 15-year lease term related to this lease. The sale and leaseback obligation matures as follows: $2.2 million in fiscal 2020, remaining; $3.3 million in fiscal 2021; $3.3 million in fiscal 2022; $3.4 million in fiscal 2023; $3.4 million in fiscal 2024; $3.4 million in fiscal 2025 and $34.0 million thereafter.
Leases	Leases The Company has operating and financing leases for field offices and various equipment. Our leases have remaining lease terms of one year to 15 years. We determine if an arrangement is a lease at inception. 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 recorded $74.1 million of right-of-use (“ROU”) assets within operating lease right-of-use assets, $19.8 million of current lease liabilities within operating lease liabilities, current and $54.3 million of noncurrent lease liabilities within operating lease liabilities, noncurrent 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. During the first quarter 2020, the Company sold its main headquarters building and entered into a leaseback agreement, which is accounted for as an operating lease. As of first quarter-end 2020, we recognized $37.6 million of ROU assets within operating lease right-of-use assets, $1.2 million of current lease liabilities within operating lease liabilities, current and $36.1 million of noncurrent lease liabilities within operating lease liabilities, noncurrent in the consolidated balance sheet, with a discount rate of 4.8% over a 15-year lease term related to this lease. The sale and leaseback obligation matures as follows: $2.2 million in fiscal 2020, remaining; $3.3 million in fiscal 2021; $3.3 million in fiscal 2022; $3.4 million in fiscal 2023; $3.4 million in fiscal 2024; $3.4 million in fiscal 2025 and $34.0 million thereafter.

Income Taxes	3 Months Ended
Income Taxes	Mar. 29, 2020
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Income tax benefit was $36.2 million for the first quarter of 2020 and income tax expense was $6.4 million for the first quarter of 2019. The first quarter of 2020 includes a tax benefit of $23.0 million on the impairment of goodwill and a tax benefit of $23.8 million for the loss on the Company's investment in Persol Holdings, compared with tax expense in the first quarter of 2019 of $4.1 million from a gain on this investment. The first quarter of 2020 benefit was partially offset by losses on tax exempt investments in life insurance policies and income from the sale of assets discussed in the Sale of Assets footnote. 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 tax exempt 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 first quarter of 2020 impairment of goodwill was treated as discrete. The work opportunity credit program is a temporary provision in the U.S. tax law and expires for employees hired after 2020. 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 2021. The impact of the current economic slow-down resulting from the COVID-19 crisis did not begin until March 2020. At the end of the first quarter, the impact of the pandemic did not change our judgement on the realizability of deferred tax assets or our plans to repatriate cash from foreign subsidiaries.

Segment Disclosures

3 Months Ended

Mar. 29, 2020

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 ("CODM", 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/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. Consistent with the information provided to and evaluated by the CODM, the goodwill impairment charge in the first quarter of 2020 is included in Corporate expenses.

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 (loss) before taxes and equity in net earnings (loss) of affiliate, for the first quarter 2020 and 2019. 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
	2020		2019
	(In millions of dollars)
Revenue from Services:

Americas Staffing	$	533.4	$	626.5
Global Talent Solutions	503.2		501.0
International Staffing	227.6		258.9

Less: Intersegment revenue	(3.1)		(3.8)

Consolidated Total	$	1,261.1	$	1,382.6


	First Quarter
	2020		2019
	(In millions of dollars)
Earnings (loss) from Operations:

Americas Staffing gross profit	$	93.6	$	117.2
Americas Staffing SG&A expenses	(93.5)		(101.2)
Americas Staffing Earnings from Operations	0.1		16.0

Global Talent Solutions gross profit	100.2		100.4
Global Talent Solutions SG&A expenses	(73.7)		(74.7)
Global Talent Solutions Earnings from Operations	26.5		25.7

International Staffing gross profit	29.9		34.6
International Staffing SG&A expenses	(29.3)		(31.3)
International Staffing Earnings from Operations	0.6		3.3

Less: Intersegment gross profit	(0.4)		(0.6)
Less: Intersegment SG&A expenses	0.4		0.6
Net Intersegment Activity	—		—

Corporate	(139.0)		(28.2)
Consolidated Total	(111.8)		16.8
Gain (loss) on investment in Persol Holdings	(77.8)		13.2
Other income (expense), net	1.7		(1.1)

Earnings (loss) before taxes and equity in net earnings (loss) of affiliate	$	(187.9)	$	28.9

New Accounting Pronouncements (Policies)	3 Months Ended
New Accounting Pronouncements (Policies)	Mar. 29, 2020
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
New Accounting Pronouncements	New Accounting Pronouncements Recently Adopted In August 2018, the FASB issued Accounting Standards Update ("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 adopted this guidance prospectively effective December 30, 2019. In accordance with the standard, we present capitalized implementation costs incurred in a hosting arrangement that is a service contract as other assets on our consolidated balance sheet. This presentation is consistent with the presentation of the prepayment of fees for the hosting arrangement. During the first quarter of 2020, we recognized $0.1 million of amortization expense for capitalized implementation costs incurred in hosting arrangements as a component of SG&A expenses in our consolidated statements of earnings. During the first quarter of 2020, we recognized $0.9 million of payments for capitalized implementation costs in the same manner as payments made for fees associated with the related hosting arrangements as a component of net cash from operating activities in our consolidated statements of cash flows. The Company's cloud computing arrangements are comprised of internal-use software platforms accounted for as service contracts. The Company does not have the ability to take possession of the software without significant penalty nor can the Company run the software on its own hardware or contract with another party unrelated to the vendor to host the software. In June 2016, the FASB issued ASU 2016-13 (ASC Topic 326), as clarified in ASU 2019-04, ASU 2019-05, ASU 2019-11 and ASU 2018-19, 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. The standard also requires additional quantitative and qualitative disclosures regarding credit risk inherent in a reporting entity's portfolio, how management monitors this risk, management's estimate of expected credit losses, and the changes in the estimate that has taken place during the period. 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 adopted this ASU using the modified retrospective method for all financial assets measured at amortized cost and off-balance-sheet credit exposures, as applicable. Results for reporting periods beginning after December 30, 2019 are presented under ASC 326 while prior period amounts continue to be reported in accordance with previously applicable GAAP. We recorded a decrease to retained earnings of $0.7 million, net of tax, in the first quarter 2020 for the cumulative effect of adopting ASC 326. Related disclosures have been updated throughout the financial statements and footnotes. 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. The adoption of this standard did not have a material impact to our consolidated financial statements. Not Yet Adopted In January 2020, the FASB issued ASU 2020-01 which clarifies the interaction of rules for equity securities, the equity method of accounting, and forward contracts and purchase options on certain types of securities. The guidance clarifies how to account for the transition into and out of the equity method of accounting when considering observable transactions under the measurement alternative. The ASU is effective for annual reporting periods beginning after December 15, 2020, including interim reporting periods within those annual periods, with early adoption permitted. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. In December 2019, the FASB issued ASU 2019-12 simplifying various aspects related to the accounting for income taxes. The guidance removes exceptions to the general principles in Topic 740 related to the approach for intraperiod tax allocation, the methodology for calculating income taxes in an interim period and the recognition of deferred tax liabilities for outside basis differences. The ASU is effective for annual reporting periods beginning after December 15, 2020, including interim reporting periods within those annual periods, with early adoption permitted. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. 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. 29, 2020

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

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


	First Quarter
	2020		2019
Branch-Delivered Staffing
Americas Staffing
Staffing Solutions
Commercial	$	308.5	$	392.5
Education	143.1		139.6
Professional/Technical	75.4		85.5
Permanent Placement	6.4		8.9
Total Americas Staffing	533.4		626.5

International Staffing
Staffing Solutions	221.9		252.2
Permanent Placement	5.7		6.7
Total International Staffing	227.6		258.9

Global Talent Solutions
Talent Fulfillment
Staffing Solutions	244.5		255.6
Permanent Placement	0.3		0.3
Talent Solutions	86.2		89.7
Total Talent Fulfillment	331.0		345.6

Outcome-Based Services	172.2		155.4
Total Global Talent Solutions	503.2		501.0

Total Intersegment	(3.1)		(3.8)

Total Revenue from Services	$	1,261.1	$	1,382.6

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


	First Quarter
	2020		2019
Americas
United States	$	928.5	$	1,018.9
Canada	32.8		33.0
Mexico	28.7		27.5
Puerto Rico	17.7		19.2
Brazil	9.1		8.5
Total Americas	1,016.8		1,107.1

EMEA
France	52.5		64.3
Switzerland	44.2		49.5
Portugal	43.6		44.8
Russia	32.1		25.4
United Kingdom	22.3		26.2
Italy	14.7		20.6
Germany	8.0		11.1
Ireland	5.0		10.1

Other	15.2		18.0
Total EMEA	237.6		270.0







Total APAC	6.7		5.5

Total Kelly Services, Inc.	$	1,261.1	$	1,382.6

Credit Losses (Tables)

3 Months Ended

Mar. 29, 2020

Credit Loss [Abstract]

Accounts Receivable, Allowance for Credit Loss

The rollforward of our allowance for credit losses is as follows (in millions):


	First Quarter
	2020
Allowance for bad debt:
Beginning balance	$	9.7
Impact of adopting ASC 326	0.3
Current period provision	(0.4)
Currency exchange effects	(0.5)
Write-offs	(0.2)
Ending balance	$	8.9

Acquisitions (Tables)

3 Months Ended

Mar. 29, 2020

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	$	1.8
Trade accounts receivable	9.6
Other current assets	0.2
Property and equipment	0.2
Goodwill	19.9
Intangibles	10.6
Other noncurrent assets	0.1
Current liabilities	(2.6)
Noncurrent liabilities	(0.1)
Assets acquired net of liabilities assumed	$	39.7

Fair Value Measurements (Tables)

3 Months Ended

Mar. 29, 2020

Fair Value Disclosures [Abstract]

Schedule of Fair Value Assets Measured on Recurring Basis


	As of First Quarter-End 2020
Description	Total		Level 1		Level 2		Level 3
	(In millions of dollars)
Money market funds	$	4.9	$	4.9	$	—	$	—
Investment in Persol Holdings	96.8		96.8		—		—

Total assets at fair value	$	101.7	$	101.7	$	—	$	—


	As of Year-End 2019
Description	Total		Level 1		Level 2		Level 3
	(In millions of dollars)
Money market funds	$	4.9	$	4.9	$	—	$	—
Investment in Persol Holdings	173.2		173.2		—		—

Total assets at fair value	$	178.1	$	178.1	$	—	$	—

Restructuring (Tables)

3 Months Ended

Mar. 29, 2020

Restructuring and Related Activities [Abstract]

Restructuring and Related Costs


	Lease Termination Costs		Severance Costs		Total

Americas Staffing	$	4.1	$	1.5	$	5.6
Global Talent Solutions	—		0.9		0.9
International Staffing	0.7		0.4		1.1
Corporate	—		1.1		1.1

Total	$	4.8	$	3.9	$	8.7

Schedule of Restructuring Balance Sheet Accrual


Balance as of year-end 2019	$	0.3
Additions charged to Americas Staffing	5.6
Additions charged to Global Talent Solutions	0.9
Additions charged to International Staffing	1.1
Additions charged to Corporate	1.1
Reductions for lease termination costs related to fixed assets	(0.6)
Reductions for cash payments related to all restructuring activities	(4.5)
Balance as of first quarter-end 2020	$	3.9

Goodwill (Tables)

3 Months Ended

Mar. 29, 2020

Goodwill and Intangible Assets Disclosure [Abstract]

Changes in the Net Carrying Amount of Goodwill


	As of Year-End 2019		Additions to Goodwill		Impairment Adjustments		As of First Quarter-End 2020

	(In millions of dollars)








Americas Staffing	$	58.5	$	19.9	$	(78.4)	$	—
Global Talent Solutions	69.3		—		(69.3)		—
Total	$	127.8	$	19.9	$	(147.7)	$	—

Accumulated Other Comprehensive Income (Loss) (Tables)

3 Months Ended

Mar. 29, 2020

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

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

The changes in accumulated other comprehensive income (loss) by component, net of tax, for the first quarter 2020 and 2019 are included in the table below. Amounts in parentheses indicate debits.


	First Quarter
	2020		2019
	(In millions of dollars)
Foreign currency translation adjustments:
Beginning balance	$	(13.2)	$	(15.7)
Other comprehensive income (loss) before reclassifications	(7.4)		(1.5)
Amounts reclassified from accumulated other comprehensive income (loss)	—		—
Net current-period other comprehensive income (loss)	(7.4)		(1.5)
Ending balance	(20.6)		(17.2)









Pension liability adjustments:
Beginning balance	(2.6)		(1.4)
Other comprehensive income (loss) before reclassifications	—		—
Amounts reclassified from accumulated other comprehensive income (loss)	—		—
Net current-period other comprehensive income (loss)	—		—
Ending balance	(2.6)		(1.4)

Total accumulated other comprehensive income (loss)	$	(23.2)	$	(18.6)

Earnings Per Share (Tables)

3 Months Ended

Mar. 29, 2020

Earnings Per Share [Abstract]

Reconciliation of Basic and Diluted Earnings Per Share

The reconciliation of basic and diluted earnings (loss) per share on common stock for the first quarter 2020 and 2019 follows (in millions of dollars except per share data):


	First Quarter
	2020		2019
Net earnings (loss)	$	(153.2)	$	22.1
Less: earnings allocated to participating securities	—		(0.2)
Net earnings (loss) available to common shareholders	$	(153.2)	$	21.9

Average shares outstanding (millions):
Basic	39.2		39.0
Dilutive share awards	—		0.1
Diluted	39.2		39.1

Basic earnings (loss) per share	$	(3.91)	$	0.56
Diluted earnings (loss) per share	$	(3.91)	$	0.56

Stock-Based Compensation (Tables)

3 Months Ended

Mar. 29, 2020

Performance Shares

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Schedule of Nonvested Performance Shares and Restricted Stock


	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 2019	502	$	24.21	114	$	25.24
Granted	—	—		—	—
Vested	(152)	24.07		—	—
Forfeited	(19)	25.07		(2)	31.38
Vesting adjustment	—	—		(62)	20.15
Nonvested at first quarter-end 2020	331	$	23.00	50	$	31.38

Restricted Stock

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Schedule of Nonvested Performance Shares and Restricted Stock


	Shares	Weighted Average Grant Date Fair Value
Nonvested at year-end 2019	360	$	24.92
Granted	63	14.72
Vested	(102)	24.21
Forfeited	(11)	24.11
Nonvested at first quarter-end 2020	310	$	23.09

Other Income (Expense), Net (Tables)

3 Months Ended

Mar. 29, 2020

Other Income and Expenses [Abstract]

Schedule of Other Income (Expense), Net

Included in other income (expense), net for the first quarter 2020 and 2019 are the following:


	First Quarter
	2020		2019
	(In millions of dollars)
Interest income	$	0.3	$	0.2
Interest expense	(0.9)		(1.1)
Dividend income	—		—
Foreign exchange gain (loss)	2.4		(0.6)
Other	(0.1)		0.4

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

Segment Disclosures (Tables)

3 Months Ended

Mar. 29, 2020

Segment Reporting [Abstract]

Segment Revenue from Services


	First Quarter
	2020		2019
	(In millions of dollars)
Revenue from Services:

Americas Staffing	$	533.4	$	626.5
Global Talent Solutions	503.2		501.0
International Staffing	227.6		258.9

Less: Intersegment revenue	(3.1)		(3.8)

Consolidated Total	$	1,261.1	$	1,382.6

Segment Earnings From Operations


	First Quarter
	2020		2019
	(In millions of dollars)
Earnings (loss) from Operations:

Americas Staffing gross profit	$	93.6	$	117.2
Americas Staffing SG&A expenses	(93.5)		(101.2)
Americas Staffing Earnings from Operations	0.1		16.0

Global Talent Solutions gross profit	100.2		100.4
Global Talent Solutions SG&A expenses	(73.7)		(74.7)
Global Talent Solutions Earnings from Operations	26.5		25.7

International Staffing gross profit	29.9		34.6
International Staffing SG&A expenses	(29.3)		(31.3)
International Staffing Earnings from Operations	0.6		3.3

Less: Intersegment gross profit	(0.4)		(0.6)
Less: Intersegment SG&A expenses	0.4		0.6
Net Intersegment Activity	—		—

Corporate	(139.0)		(28.2)
Consolidated Total	(111.8)		16.8
Gain (loss) on investment in Persol Holdings	(77.8)		13.2
Other income (expense), net	1.7		(1.1)

Earnings (loss) before taxes and equity in net earnings (loss) of affiliate	$	(187.9)	$	28.9

Revenue - Disaggregation of Revenues (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 29, 2020	Mar. 31, 2019
Disaggregation of Revenue [Line Items]
Revenue	$ 1,261.1	$ 1,382.6
Outcome-Based Services
Disaggregation of Revenue [Line Items]
Revenue	172.2	155.4
Global Talent Solutions
Disaggregation of Revenue [Line Items]
Revenue	503.2	501.0
Americas Staffing
Disaggregation of Revenue [Line Items]
Revenue	533.4	626.5
International Staffing
Disaggregation of Revenue [Line Items]
Revenue	227.6	258.9
Talent Fulfillment
Disaggregation of Revenue [Line Items]
Revenue	331.0	345.6
Commercial \| Americas Staffing
Disaggregation of Revenue [Line Items]
Revenue	308.5	392.5
Education \| Americas Staffing
Disaggregation of Revenue [Line Items]
Revenue	143.1	139.6
Professional/Technical \| Americas Staffing
Disaggregation of Revenue [Line Items]
Revenue	75.4	85.5
Permanent Placement \| Americas Staffing
Disaggregation of Revenue [Line Items]
Revenue	6.4	8.9
Permanent Placement \| International Staffing
Disaggregation of Revenue [Line Items]
Revenue	5.7	6.7
Permanent Placement \| Talent Fulfillment
Disaggregation of Revenue [Line Items]
Revenue	0.3	0.3
Staffing Solutions \| International Staffing
Disaggregation of Revenue [Line Items]
Revenue	221.9	252.2
Staffing Solutions \| Talent Fulfillment
Disaggregation of Revenue [Line Items]
Revenue	244.5	255.6
Talent Solutions \| Talent Fulfillment
Disaggregation of Revenue [Line Items]
Revenue	86.2	89.7
Less: Intersegment
Disaggregation of Revenue [Line Items]
Revenue	$ (3.1)	$ (3.8)

Revenue - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
Revenue - Narrative (Details) - USD ($) $ in Millions	Mar. 29, 2020	Mar. 31, 2019	Dec. 29, 2019
Revenue from Contract with Customer [Line Items]
Revenue	$ 1,261.1	$ 1,382.6
Americas
Revenue from Contract with Customer [Line Items]
Revenue	1,016.8	1,107.1
Americas \| Global Talent Solutions
Revenue from Contract with Customer [Line Items]
Revenue	486.5	484.4
EMEA
Revenue from Contract with Customer [Line Items]
Revenue	237.6	270.0
EMEA \| Global Talent Solutions
Revenue from Contract with Customer [Line Items]
Revenue	10.0	11.1
Deferred Sales Commissions
Revenue from Contract with Customer [Line Items]
Capitalized contract cost	1.3		$ 1.5
Capitalized contract cost, amortization	0.3	0.5
Deferred Fulfillment Costs
Revenue from Contract with Customer [Line Items]
Capitalized contract cost	2.8		$ 3.6
Capitalized contract cost, amortization	$ 4.8	$ 3.4

Revenue - Revenue by Country (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 29, 2020	Mar. 31, 2019
Disaggregation of Revenue [Line Items]
Revenue	$ 1,261.1	$ 1,382.6
United States
Disaggregation of Revenue [Line Items]
Revenue	928.5	1,018.9
Canada
Disaggregation of Revenue [Line Items]
Revenue	32.8	33.0
Mexico
Disaggregation of Revenue [Line Items]
Revenue	28.7	27.5
Puerto Rico
Disaggregation of Revenue [Line Items]
Revenue	17.7	19.2
Brazil
Disaggregation of Revenue [Line Items]
Revenue	9.1	8.5
Americas
Disaggregation of Revenue [Line Items]
Revenue	1,016.8	1,107.1
France
Disaggregation of Revenue [Line Items]
Revenue	52.5	64.3
Switzerland
Disaggregation of Revenue [Line Items]
Revenue	44.2	49.5
Portugal
Disaggregation of Revenue [Line Items]
Revenue	43.6	44.8
Russia
Disaggregation of Revenue [Line Items]
Revenue	32.1	25.4
United Kingdom
Disaggregation of Revenue [Line Items]
Revenue	22.3	26.2
Italy
Disaggregation of Revenue [Line Items]
Revenue	14.7	20.6
Germany
Disaggregation of Revenue [Line Items]
Revenue	8.0	11.1
Ireland
Disaggregation of Revenue [Line Items]
Revenue	5.0	10.1
Other
Disaggregation of Revenue [Line Items]
Revenue	15.2	18.0
EMEA
Disaggregation of Revenue [Line Items]
Revenue	237.6	270.0
Asia Pacific
Disaggregation of Revenue [Line Items]
Revenue	$ 6.7	$ 5.5

Credit Losses - Allowance for Credit Losses (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 29, 2020	Mar. 31, 2019
Allowance for bad debt:
Beginning balance	$ 9.7
Impact of adopting ASC 326	0.3
Current period provision	(0.4)	$ 0.3
Currency exchange effects	(0.5)
Write-offs	(0.2)
Ending balance	$ 8.9

Acquisitions - Narrative (Details) - USD ($) $ in Millions	Jan. 14, 2020	Jan. 02, 2019
Insight
Business Acquisition [Line Items]
Ownership percentage acquired	100.00%
Purchase price of acquisition	$ 34.5
Purchase price paid at closing	38.1
Contingent consideration, liability	1.6
Intangible assets acquired	$ 10.6
Acquired finite-lived intangible assets, weighted average useful life	10 years
Business Acquisition, Goodwill, Expected Tax Deductible Amount	$ 18.5
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
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

Acquisitions - Fair Value of Assets Assumed and Liabilities Acquired (Details) - USD ($) $ in Millions	Mar. 29, 2020	Jan. 14, 2020	Dec. 29, 2019
Business Acquisition [Line Items]
Goodwill, net	$ 0.0		$ 127.8
Insight
Business Acquisition [Line Items]
Cash		$ 1.8
Trade accounts receivable		9.6
Other current assets		0.2
Property and equipment		0.2
Goodwill, net		19.9
Intangibles		10.6
Other noncurrent assets		0.1
Current liabilities		(2.6)
Noncurrent liabilities		(0.1)
Assets acquired net of liabilities assumed		$ 39.7

Investment in Persol Holdings - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 29, 2020	Mar. 31, 2019
Investment in Persol Holdings [Abstract]
Gain (loss) on investment in Persol Holdings	$ (77.8)	$ 13.2

Investment in PersolKelly Pte Ltd. (Details)		3 Months Ended
Investment in PersolKelly Pte Ltd. (Details)	Apr. 01, 2020 USD ($)	Mar. 29, 2020 USD ($) country	Mar. 31, 2019 USD ($)	Dec. 29, 2019 USD ($)	Sep. 29, 2019 USD ($)	Dec. 30, 2018 USD ($)
Schedule of Equity Method Investments [Line Items]
Equity in net earnings (loss) of affiliate		$ (1,500,000)	$ (400,000)
Investment in equity affiliate		116,300,000		$ 117,200,000
Accounts payable and accrued liabilities		$ 475,500,000		503,600,000
PersolKelly Pte. Ltd.
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 Pte. Ltd.		$ 10,000,000.0		10,900,000
Advances to PersolKelly Pte. Ltd.					$ 4,400,000	$ 7,000,000.0
Accrued interest receivable		100,000		200,000
Accounts payable and accrued liabilities		$ 100,000		$ 200,000
Subsequent Event \| Kelly Services Australia Pty Ltd and Kelly Services (New Zealand) Limited
Schedule of Equity Method Investments [Line Items]
Proceeds from royalties received	$ 700,000
Joint Venture \| Subsequent Event \| Kelly Services Australia Pty Ltd and Kelly Services (New Zealand) Limited
Schedule of Equity Method Investments [Line Items]
Ownership percentage sold	100.00%
Proceeds from sale of equity method investments	$ 17,500,000

Fair Value Measurements - Schedule of Assets Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Millions	Mar. 29, 2020	Dec. 29, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment in Persol Holdings	$ 96.8	$ 173.2
Measured on Recurring Basis
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	4.9	4.9
Investment in Persol Holdings	96.8	173.2
Total assets at fair value	101.7	178.1
Measured on Recurring Basis \| Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	4.9	4.9
Investment in Persol Holdings	96.8	173.2
Total assets at fair value	101.7	178.1
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	3 Months Ended
	Mar. 29, 2020	Mar. 31, 2019	Dec. 29, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill impairment charge	$ 147.7	$ 0.0
Persol Holdings Investment
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cost of equity securities	19.2		$ 18.9
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
Kenzie Academy Inc.
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities without readily determinable fair value, with changes in fair value in net income	$ 1.4		$ 1.3

Restructuring - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
Restructuring - Narrative (Details) - USD ($) $ in Millions	Mar. 29, 2020	Dec. 29, 2019
Restructuring and Related Activities [Abstract]
Restructuring costs	$ 8.7
Restructuring accrual	$ 3.9	$ 0.3

Restructuring - Schedule of Restructuring and Related Costs (Details) $ in Millions	3 Months Ended
	Mar. 29, 2020 USD ($)
Restructuring Cost and Reserve [Line Items]
Lease Termination Costs	$ 4.8
Severance Costs	3.9
Total	8.7
Americas Staffing
Restructuring Cost and Reserve [Line Items]
Lease Termination Costs	4.1
Severance Costs	1.5
Total	5.6
Global Talent Solutions
Restructuring Cost and Reserve [Line Items]
Lease Termination Costs	0.0
Severance Costs	0.9
Total	0.9
International Staffing
Restructuring Cost and Reserve [Line Items]
Lease Termination Costs	0.7
Severance Costs	0.4
Total	1.1
Corporate
Restructuring Cost and Reserve [Line Items]
Lease Termination Costs	0.0
Severance Costs	1.1
Total	$ 1.1

Restructuring - Restructuring Reserve (Details) $ in Millions	3 Months Ended
	Mar. 29, 2020 USD ($)
Restructuring Reserve [Roll Forward]
Beginning balance	$ 0.3
Additions charged	8.7
Reductions for lease termination costs related to fixed assets	(0.6)
Reductions for cash payments	(4.5)
Ending balance	3.9
Americas Staffing
Restructuring Reserve [Roll Forward]
Additions charged	5.6
Global Talent Solutions
Restructuring Reserve [Roll Forward]
Additions charged	0.9
International Staffing
Restructuring Reserve [Roll Forward]
Additions charged	1.1
Corporate
Restructuring Reserve [Roll Forward]
Additions charged	$ 1.1

Goodwill - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
Goodwill - Narrative (Details) - USD ($) $ in Millions	Mar. 29, 2020	Mar. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill impairment charge	$ 147.7	$ 0.0

Goodwill - Changes in the Net Carrying Amount of Goodwill (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 29, 2020	Mar. 31, 2019
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 127.8
Additions to Goodwill	19.9
Goodwill, Impairment Loss	(147.7)	$ 0.0
Goodwill, ending balance	0.0
Americas Staffing
Goodwill [Roll Forward]
Goodwill, beginning balance	58.5
Additions to Goodwill	19.9
Goodwill, Impairment Loss	(78.4)
Goodwill, ending balance	0.0
Global Talent Solutions
Goodwill [Roll Forward]
Goodwill, beginning balance	69.3
Additions to Goodwill	0.0
Goodwill, Impairment Loss	(69.3)
Goodwill, ending balance	$ 0.0

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. 29, 2020	Mar. 31, 2019
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Stockholders' Equity Attributable to Parent, Beginning Balance	$ 1,264.5
Other comprehensive income (loss)	(7.4)	$ (1.5)
Stockholders' Equity Attributable to Parent, Ending Balance	1,100.1	1,177.8
Foreign currency translation adjustments:
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Stockholders' Equity Attributable to Parent, Beginning Balance	(13.2)	(15.7)
Other comprehensive income (loss) before reclassifications	(7.4)	(1.5)
Amounts reclassified from accumulated other comprehensive income (loss)	0.0	0.0
Other comprehensive income (loss)	(7.4)	(1.5)
Stockholders' Equity Attributable to Parent, Ending Balance	(20.6)	(17.2)
Pension liability adjustments:
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Stockholders' Equity Attributable to Parent, Beginning Balance	(2.6)	(1.4)
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
Stockholders' Equity Attributable to Parent, Ending Balance	(2.6)	(1.4)
Accumulated Other Comprehensive Income (Loss)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Stockholders' Equity Attributable to Parent, Beginning Balance	(15.8)	(17.1)
Other comprehensive income (loss)	(7.4)	(1.5)
Stockholders' Equity Attributable to Parent, Ending Balance	$ (23.2)	$ (18.6)

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. 29, 2020	Mar. 31, 2019
Earnings Per Share [Abstract]
Net earnings (loss)	$ (153.2)	$ 22.1
Less: earnings allocated to participating securities	0.0	(0.2)
Net earnings (loss) available to common shareholders	$ (153.2)	$ 21.9
Average shares outstanding (millions):
Basic (in shares)	39.2	39.0
Dilutive share awards (in shares)	0.0	0.1
Diluted (in shares)	39.2	39.1
Basic earnings (loss) per share on common stock (in dollars per share)	$ (3.91)	$ 0.56
Diluted earnings (loss) per share on common stock (in dollars per share)	$ (3.91)	$ 0.56

Earnings Per Share - Narrative (Details) - $ / shares	3 Months Ended
Earnings Per Share - Narrative (Details) - $ / shares	Mar. 29, 2020	Mar. 31, 2019
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
	Mar. 29, 2020	Mar. 31, 2019	Dec. 29, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense	$ 1.2	$ 3.2
Related tax benefit (expense)	$ (0.2)	$ 0.4
Financial Measure Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average grant date fair value (in dollars per share)	$ 23.00		$ 24.21
2018 grant \| Financial Measure Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average grant date fair value (in dollars per share)	$ 17.35

Stock-Based Compensation - Schedule of Nonvested Performance Shares (Details) shares in Thousands	3 Months Ended
	Mar. 29, 2020 $ / shares shares
Financial Measure Performance Shares
Shares
Nonvested, beginning balance (in shares) \| shares	502
Granted (in shares) \| shares	0
Vested (in shares) \| shares	(152)
Forfeited (in shares) \| shares	(19)
Vesting adjustment (in shares) \| shares	0
Nonvested, ending balance (in shares) \| shares	331
Weighted Average Grant Date Fair Value
Nonvested, beginning balance (in dollars per share) \| $ / shares	$ 24.21
Granted (in dollars per share) \| $ / shares	0
Vested (in dollars per share) \| $ / shares	24.07
Forfeited (in dollars per share) \| $ / shares	25.07
Vesting adjustment (in dollars per share) \| $ / shares	0
Nonvested, ending balance (in dollars per share) \| $ / shares	$ 23.00
TSR Performance Shares
Shares
Nonvested, beginning balance (in shares) \| shares	114
Granted (in shares) \| shares	0
Vested (in shares) \| shares	0
Forfeited (in shares) \| shares	(2)
Vesting adjustment (in shares) \| shares	(62)
Nonvested, ending balance (in shares) \| shares	50
Weighted Average Grant Date Fair Value
Nonvested, beginning balance (in dollars per share) \| $ / shares	$ 25.24
Granted (in dollars per share) \| $ / shares	0
Vested (in dollars per share) \| $ / shares	0
Forfeited (in dollars per share) \| $ / shares	31.38
Vesting adjustment (in dollars per share) \| $ / shares	20.15
Nonvested, ending balance (in dollars per share) \| $ / shares	$ 31.38

Stock-Based Compensation - Schedule of Nonvested Restricted Stock (Details) - Restricted Stock shares in Thousands	3 Months Ended
	Mar. 29, 2020 $ / shares shares
Shares
Nonvested, beginning balance (in shares) \| shares	360
Granted (in shares) \| shares	63
Vested (in shares) \| shares	(102)
Forfeited (in shares) \| shares	(11)
Nonvested, ending balance (in shares) \| shares	310
Weighted Average Grant Date Fair Value
Nonvested, beginning balance (in dollars per share) \| $ / shares	$ 24.92
Granted (in dollars per share) \| $ / shares	14.72
Vested (in dollars per share) \| $ / shares	24.21
Forfeited (in dollars per share) \| $ / shares	24.11
Nonvested, ending balance (in dollars per share) \| $ / shares	$ 23.09

Sale of Assets - Narrative (Details) $ in Millions	Mar. 20, 2020 USD ($) headquarters
Sale of Assets [Abstract]
Number of headquarters properties sold \| headquarters	3
Number of headquarters properties \| headquarters	4
Sale leaseback transaction, gross proceeds	$ 58.5
Sale leaseback transaction, net proceeds	55.5
Properties held-for-sale	23.4
Gain on sale on properties	$ 32.1

Other Income (Expense), Net - Schedule of Other Nonoperating Income (Expense) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 29, 2020	Mar. 31, 2019
Other Income and Expenses [Abstract]
Interest income	$ 0.3	$ 0.2
Interest expense	(0.9)	(1.1)
Dividend income	0.0	0.0
Foreign exchange gain (loss)	2.4	(0.6)
Other expense	(0.1)
Other income		0.4
Other income (expense), net	$ 1.7	$ (1.1)

Leases - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
Leases - Narrative (Details) - USD ($) $ in Millions	Mar. 29, 2020	Dec. 29, 2019	Dec. 31, 2018
Lessee, Lease, Description [Line Items]
Leases, remaining lease term (years)	15 years
Operating lease right-of-use assets	$ 89.2	$ 60.4
Operating lease current liabilities	19.2	20.1
Operating lease noncurrent liabilities	$ 72.7	$ 43.3
Operating lease, weighted average discount rate	4.80%
2020, remaining	$ 2.2
2021	3.3
2022	3.3
2023	3.4
2024	3.4
2025	3.4
Thereafter	$ 34.0
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)	15 years
Sale of Main Headquarters
Lessee, Lease, Description [Line Items]
Operating lease right-of-use assets	$ 37.6
Operating lease current liabilities	1.2
Operating lease noncurrent liabilities	$ 36.1

Contingencies - Narrative (Details) - USD ($) $ in Millions	Mar. 29, 2020	Dec. 29, 2019
Loss Contingencies [Line Items]
Accrual for litigation costs	$ 2.9	$ 9.9
Loss contingency, estimate of possible loss	10.0
Minimum
Loss Contingencies [Line Items]
Loss contingency, portion not accrued	0.0
Maximum
Loss Contingencies [Line Items]
Loss contingency, portion not accrued	2.4
Prepaid Expenses and Other Current Assets
Loss Contingencies [Line Items]
Insurance recoveries	$ 0.3	$ 4.1

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended
Income Taxes (Details) - USD ($) $ in Millions	Mar. 29, 2020	Mar. 31, 2019
Income Taxes [Line Items]
Income tax expense (benefit)	$ (36.2)	$ 6.4
Persol Holdings
Income Taxes [Line Items]
Income tax expense (benefit)	(23.8)	$ 4.1
Goodwill
Income Taxes [Line Items]
Income tax expense (benefit)	$ (23.0)

Segment Disclosures - Narrative (Details)	3 Months Ended
Segment Disclosures - Narrative (Details)	Mar. 29, 2020 segment
Segment Reporting [Abstract]
Number of reportable segments	3

Segment Disclosures - Segment Revenue From Service (Details) - Service - USD ($) $ in Millions	3 Months Ended
	Mar. 29, 2020	Mar. 31, 2019
Revenue from Services
Segment revenue from services	$ 1,261.1	$ 1,382.6
Less: Intersegment revenue
Revenue from Services
Segment revenue from services	(3.1)	(3.8)
Americas Staffing \| Reporting Segments
Revenue from Services
Segment revenue from services	533.4	626.5
Global Talent Solutions \| Reporting Segments
Revenue from Services
Segment revenue from services	503.2	501.0
International Staffing \| Reporting Segments
Revenue from Services
Segment revenue from services	$ 227.6	$ 258.9

Segment Disclosures - Segment Earnings From Operations (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 29, 2020	Mar. 31, 2019
Earnings (loss) from Operations
Gross profit	$ 223.3	$ 251.6
SG&A expenses	(219.5)	(234.8)
Earnings (loss) from operations	(111.8)	16.8
Gain (loss) on investment in Persol Holdings	(77.8)	13.2
Other income (expense), net	1.7	(1.1)
Earnings (loss) before taxes and equity in net earnings (loss) of affiliate	(187.9)	28.9
Less: Intersegment
Earnings (loss) from Operations
Gross profit	(0.4)	(0.6)
SG&A expenses	0.4	0.6
Earnings (loss) from operations	0.0	0.0
Corporate
Earnings (loss) from Operations
Earnings (loss) from operations	(139.0)	(28.2)
Americas Staffing \| Reporting Segments
Earnings (loss) from Operations
Gross profit	93.6	117.2
SG&A expenses	(93.5)	(101.2)
Earnings (loss) from operations	0.1	16.0
Global Talent Solutions \| Reporting Segments
Earnings (loss) from Operations
Gross profit	100.2	100.4
SG&A expenses	(73.7)	(74.7)
Earnings (loss) from operations	26.5	25.7
International Staffing \| Reporting Segments
Earnings (loss) from Operations
Gross profit	29.9	34.6
SG&A expenses	(29.3)	(31.3)
Earnings (loss) from operations	$ 0.6	$ 3.3

New Accounting Pronouncements (Details) $ in Millions	3 Months Ended
New Accounting Pronouncements (Details) $ in Millions	Mar. 29, 2020 USD ($)
Accounting Standards Update 2018-15
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Hosting arrangement, service contract, implementation cost, expense, amortization	$ 0.1
Payments for hosting arrangement, service contract	0.9
Accounting Standards Update 2016-13
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect on retained earnings	$ 0.7