0000055135-21-000019 | 10-Q | XBRL Viewer

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Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Jul. 04, 2021	Aug. 02, 2021
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jul. 04, 2021
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	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Current Fiscal Year End Date	--01-02
Amendment Flag	false
Entity Central Index Key	0000055135
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q2
Class A Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		36,027,928
Class B Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		3,358,521
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	6 Months Ended
Contingencies	Jul. 04, 2021
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 second quarter-end 2021 and year-end 2020, the gross accrual for litigation costs amounted to $1.3 million and $1.4 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 second quarter-end 2021 and year-end 2020, there were no related insurance receivables. The Company estimates the aggregate range of reasonably possible losses, in excess of amounts accrued, is $0.4 million to $4.3 million as of second quarter-end 2021. 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.

New Accounting Pronouncements	6 Months Ended
New Accounting Pronouncements	Jul. 04, 2021
Accounting Standards Update and Change in Accounting Principle [Abstract]
New Accounting Pronouncements	New Accounting Pronouncements Recently Adopted In January 2020, the FASB issued Accounting Standards Update ("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. The adoption of this standard did not have a material impact to our consolidated financial statements. 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. The adoption of this standard did not have a material impact to our consolidated financial statements. 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.

- Definition

The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle.

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+ Details

Consolidated Statements of Earnings (Unaudited) - USD ($) shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Jul. 04, 2021	Jun. 28, 2020	Jul. 04, 2021	Jun. 28, 2020
Revenue from services	$ 1,258.1	$ 975.3	$ 2,464.0	$ 2,236.4
Cost of services	1,027.1	786.1	2,019.7	1,823.9
Gross profit	231.0	189.2	444.3	412.5
Selling, general and administrative expenses	217.3	178.1	420.0	397.6
Goodwill impairment charge	0.0	0.0	0.0	147.7
Gain on sale of assets	0.0	0.0	0.0	(32.1)
Earnings (loss) from operations	13.7	11.1	24.3	(100.7)
Gain (loss) on investment in Persol Holdings	6.3	29.6	36.3	(48.2)
Other income (expense), net	(0.3)	2.6	(3.7)	4.3
Earnings (loss) before taxes and equity in net earnings (loss) of affiliate	19.7	43.3	56.9	(144.6)
Income tax expense (benefit)	(2.6)	0.9	7.9	(35.3)
Net earnings (loss) before equity in net earnings (loss) of affiliate	22.3	42.4	49.0	(109.3)
Equity in net earnings (loss) of affiliate	1.7	(1.3)	0.6	(2.8)
Net earnings (loss)	$ 24.0	$ 41.1	$ 49.6	$ (112.1)
Basic earnings (loss) per share (in dollars per share)	$ 0.60	$ 1.04	$ 1.25	$ (2.86)
Diluted earnings (loss) per share (in dollars per share)	$ 0.60	$ 1.04	$ 1.25	$ (2.86)
Average shares outstanding (millions):
Basic (in shares)	39.4	39.3	39.4	39.2
Diluted (in shares)	39.5	39.4	39.5	39.2
Service
Revenue from services	$ 1,258.1	$ 975.3	$ 2,464.0	$ 2,236.4

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jul. 04, 2021	Jun. 28, 2020	Jul. 04, 2021	Jun. 28, 2020
Statement of Comprehensive Income [Abstract]
Net earnings (loss)	$ 24.0	$ 41.1	$ 49.6	$ (112.1)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments, net of tax benefit of $0.1 and $0.5, tax expense of $0.4 and tax benefit of $0.4, respectively	2.0	2.7	(11.6)	(4.7)
Less: Reclassification adjustments included in net earnings (loss)	0.0	0.0	0.0	0.0
Foreign currency translation adjustments	2.0	2.7	(11.6)	(4.7)
Other comprehensive income (loss)	2.0	2.7	(11.6)	(4.7)
Comprehensive income (loss)	$ 26.0	$ 43.8	$ 38.0	$ (116.8)

- Definition

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

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+ Details

Consolidated Statements of Comprehensive Income (Unaudited) (Parenthetical) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jul. 04, 2021	Jun. 28, 2020	Jul. 04, 2021	Jun. 28, 2020
Statement of Comprehensive Income [Abstract]
Foreign currency translation adjustments, tax expense (benefit)	$ (0.1)	$ (0.5)	$ 0.4	$ (0.4)

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Millions	Jul. 04, 2021	Jan. 03, 2021
Current Assets
Cash and equivalents	$ 64.4	$ 223.0
Trade accounts receivable, less allowances of $12.5 and $13.3, respectively	1,362.5	1,265.2
Prepaid expenses and other current assets	82.4	61.4
Total current assets	1,509.3	1,549.6
Property and equipment:
Property and equipment	207.9	222.3
Accumulated depreciation	(170.2)	(181.3)
Net property and equipment	37.7	41.0
Operating lease right-of-use assets	83.2	83.2
Deferred taxes	302.9	282.0
Goodwill	114.8	3.5
Investment in Persol Holdings	187.7	164.2
Investment in equity affiliate	120.0	118.5
Other assets	391.3	319.9
Total noncurrent assets	1,237.6	1,012.3
Total Assets	2,746.9	2,561.9
Current Liabilities
Short-term borrowings	0.1	0.3
Accounts payable and accrued liabilities	612.6	536.8
Operating lease liabilities	19.6	19.6
Accrued payroll and related taxes	337.0	293.0
Accrued workers’ compensation and other claims	22.0	22.7
Income and other taxes	62.6	53.2
Total current liabilities	1,053.9	925.6
Noncurrent Liabilities
Operating lease liabilities	67.1	67.5
Accrued payroll and related taxes	58.5	58.5
Accrued workers’ compensation and other claims	40.8	42.2
Accrued retirement benefits	214.6	205.8
Other long-term liabilities	68.2	59.3
Total noncurrent liabilities	449.2	433.3
Commitments and contingencies (see Contingencies footnote)
Treasury stock, at cost
Paid-in capital	22.3	21.3
Earnings invested in the business	1,212.5	1,162.9
Accumulated other comprehensive income (loss)	(15.8)	(4.2)
Total stockholders’ equity	1,243.8	1,203.0
Total Liabilities and Stockholders’ Equity	2,746.9	2,561.9
Class A Common Stock
Capital stock, $1.00 par value
Common stock, value	36.7	36.7
Treasury stock, at cost
Treasury stock, value	(14.7)	(16.5)
Class B Common Stock
Capital stock, $1.00 par value
Common stock, value	3.4	3.4
Treasury stock, at cost
Treasury stock, value	$ (0.6)	$ (0.6)

Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($) shares in Millions, $ in Millions	Jul. 04, 2021	Jan. 03, 2021
Allowance for trade accounts receivables	$ 12.5	$ 13.3
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)	36.7	36.7
Treasury stock, common stock (in shares)	0.7	0.8
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)	3.4	3.4

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)	Cumulative Effect, Period of Adoption, Adjustment Earnings Invested in the Business
Stockholders' Equity Attributable to Parent, Beginning Balance at Dec. 29, 2019		$ 36.6	$ 3.5	$ (20.3)	$ (0.6)	$ 22.5	$ 1,238.6	$ (15.8)	$ (0.7)
Increase (Decrease) in Stockholders' Equity
Net issuance of stock awards				3.6	0.0	(2.0)
Net earnings (loss)	$ (112.1)						(112.1)
Dividends							(3.0)
Other comprehensive income (loss), net of tax	(4.7)							(4.7)
Stockholders' Equity Attributable to Parent, Ending Balance at Jun. 28, 2020	1,145.6	36.6	3.5	(16.7)	(0.6)	20.5	1,122.8	(20.5)
Stockholders' Equity Attributable to Parent, Beginning Balance at Mar. 29, 2020		36.6	3.5	(17.4)	(0.6)	19.5	1,081.7	(23.2)
Increase (Decrease) in Stockholders' Equity
Net issuance of stock awards				0.7	0.0	1.0
Net earnings (loss)	41.1						41.1
Dividends							0.0
Other comprehensive income (loss), net of tax	2.7							2.7
Stockholders' Equity Attributable to Parent, Ending Balance at Jun. 28, 2020	1,145.6	36.6	3.5	(16.7)	(0.6)	20.5	1,122.8	(20.5)
Increase (Decrease) in Stockholders' Equity
Earnings invested in the business	1,162.9
Stockholders' Equity Attributable to Parent, Beginning Balance at Jan. 03, 2021	1,203.0	36.7	3.4	(16.5)	(0.6)	21.3	1,162.9	(4.2)
Increase (Decrease) in Stockholders' Equity
Net issuance of stock awards				1.8	0.0	1.0
Net earnings (loss)	49.6						49.6
Dividends							0.0
Other comprehensive income (loss), net of tax	(11.6)							(11.6)
Stockholders' Equity Attributable to Parent, Ending Balance at Jul. 04, 2021	1,243.8	36.7	3.4	(14.7)	(0.6)	22.3	1,212.5	(15.8)
Stockholders' Equity Attributable to Parent, Beginning Balance at Apr. 04, 2021		36.7	3.4	(15.1)	(0.6)	20.6	1,188.5	(17.8)
Increase (Decrease) in Stockholders' Equity
Net issuance of stock awards				0.4	0.0	1.7
Net earnings (loss)	24.0						24.0
Dividends							0.0
Other comprehensive income (loss), net of tax	2.0							2.0
Stockholders' Equity Attributable to Parent, Ending Balance at Jul. 04, 2021	1,243.8	$ 36.7	$ 3.4	$ (14.7)	$ (0.6)	$ 22.3	$ 1,212.5	$ (15.8)
Increase (Decrease) in Stockholders' Equity
Earnings invested in the business	$ 1,212.5

- Definition

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

+ References

+ Details

- Definition

The cumulative amount of the reporting entity's undistributed earnings or deficit.

+ References + Details

- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

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+ Details

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jul. 04, 2021	Jun. 28, 2020	Jul. 04, 2021	Jun. 28, 2020
Cash flows from operating activities:
Net earnings (loss)	$ 24.0	$ 41.1	$ 49.6	$ (112.1)
Adjustments to reconcile net earnings (loss) to net cash from operating activities:
Goodwill impairment charge	0.0	0.0	0.0	147.7
Deferred income taxes on goodwill impairment charge			0.0	(23.0)
Depreciation and amortization			14.1	12.0
Operating lease asset amortization			10.7	10.5
Provision for credit losses and sales allowances			0.0	0.1
Stock-based compensation			2.8	2.4
(Gain) loss on investment in Persol Holdings	(6.3)	(29.6)	(36.3)	48.2
Gain on sale of assets	0.0	0.0	0.0	(32.1)
Equity in net (earnings) loss of PersolKelly Pte. Ltd.	(1.7)	1.3	(0.6)	2.8
Other, net			2.2	0.8
Changes in operating assets and liabilities, net of acquisitions			5.1	120.8
Net cash from operating activities			47.6	178.1
Cash flows from investing activities:
Capital expenditures			(4.9)	(7.7)
Proceeds from sale of assets			0.0	55.5
Acquisition of companies, net of cash received			(219.0)	(36.4)
Proceeds (payments) related to loans with equity affiliate			5.8	0.0
Proceeds from company-owned life insurance			10.4	2.3
Proceeds from (investment in) equity securities			5.0	0.0
Other investing activities			1.0	(0.4)
Net cash (used in) from investing activities			(201.7)	13.3
Cash flows from financing activities:
Net change in short-term borrowings			(0.1)	(1.4)
Financing lease payments			(0.3)	(0.6)
Payments of tax withholding for stock awards			(0.6)	(1.1)
Dividend payments			0.0	(3.0)
Other financing activities			0.0	(0.1)
Net cash used in financing activities			(1.0)	(6.2)
Effect of exchange rates on cash, cash equivalents and restricted cash			(2.3)	5.7
Net change in cash, cash equivalents and restricted cash			(157.4)	190.9
Cash, cash equivalents and restricted cash at beginning of period			228.1	31.0
Cash, cash equivalents and restricted cash at end of period	70.7	221.9	70.7	221.9
Cash and cash equivalents	64.4	216.2	64.4	216.2
Restricted cash included in prepaid expenses and other current assets	0.1	0.5	0.1	0.5
Restricted cash included in other assets	$ 6.2	$ 5.2	$ 6.2	$ 5.2

Basis of Presentation	6 Months Ended
Basis of Presentation	Jul. 04, 2021
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 January 3, 2021, included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission on February 18, 2021 (the 2020 consolidated financial statements). The Company’s second fiscal quarter ended on July 4, 2021 (2021) and June 28, 2020 (2020), each of which contained 13 weeks. The corresponding June year to date periods for 2021 and 2020 each contained 26 weeks. As discussed in the Segment Disclosures footnote, the Company changed its reportable segments during the third quarter of 2020. As a result, certain reclassifications have been made to the financial statements for the second quarter of 2020 and June year to date 2020 to conform to our updated reportable segment presentation.

Revenue

6 Months Ended

Jul. 04, 2021

Revenue from Contract with Customer [Abstract]

Revenue

Revenue Disaggregated by Service Type

Kelly has five specialty segments: Professional & Industrial (“P&I”), Science, Engineering & Technology (“SET”), Education, Outsourcing & Consulting Group ("Outsourcing & Consulting," "OCG") and International. Other than OCG, each segment delivers talent through staffing services, permanent placement or outcome-based services. Our OCG segment delivers talent solutions including managed service provider ("MSP"), payroll process outsourcing ("PPO"), recruitment process outsourcing ("RPO"), and talent advisory services. International also delivers RPO talent solutions within its local markets.

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


	Second Quarter				June Year to Date
	2021		2020		2021		2020
Professional & Industrial
Staffing services	$	359.8	$	300.6	$	712.3	$	689.0
Permanent placement	5.3		1.7		10.2		4.7
Outcome-based services	101.4		104.1		211.6		206.5
Total Professional & Industrial	466.5		406.4		934.1		900.2

Science, Engineering & Technology
Staffing services	212.9		181.6		399.1		380.8
Permanent placement	6.1		2.5		10.9		5.9
Outcome-based services	79.2		63.2		142.9		130.8
Total Science, Engineering & Technology	298.2		247.3		552.9		517.5

Education
Staffing services	104.1		25.1		214.9		167.5
Permanent placement	1.8		—		2.6		0.1
Total Education	105.9		25.1		217.5		167.6

Outsourcing & Consulting
Talent solutions	107.3		83.6		206.6		173.1
Total Outsourcing & Consulting	107.3		83.6		206.6		173.1

International
Staffing services	272.0		209.6		537.6		469.1
Permanent placement	5.4		3.4		10.9		9.1
Talent solutions	3.0		—		4.8		—
Total International	280.4		213.0		553.3		478.2

Total Intersegment	(0.2)		(0.1)		(0.4)		(0.2)

Total Revenue from Services	$	1,258.1	$	975.3	$	2,464.0	$	2,236.4

Revenue Disaggregated by Geography

Our operations are subject to different economic and regulatory environments depending on geographic location. Our P&I and Education segments operate in the Americas region, our SET segment operates in the Americas and Europe regions, and OCG operates in the Americas, Europe and Asia-Pacific regions. The International segment includes Europe and our Brazil and Mexico operations, which are included in the Americas region. Our Brazil operations were sold in August 2020 (see Acquisitions and Disposition footnote).

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


	Second Quarter				June Year to Date
	2021		2020		2021		2020
Americas
United States	$	894.6	$	700.1	$	1,753.1	$	1,628.6
Canada	39.5		25.6		73.6		58.4
Mexico	33.1		22.5		67.7		51.2
Puerto Rico	26.9		20.0		51.1		37.7
Brazil	—		6.1		—		15.2
Total Americas Region	994.1		774.3		1,945.5		1,791.1

Europe
France	57.5		39.9		111.8		92.4
Switzerland	54.0		47.4		106.7		91.6
Portugal	40.6		23.8		84.3		67.4
Russia	33.7		29.3		66.3		61.4
Italy	19.4		13.3		37.5		28.0
United Kingdom	17.7		17.8		34.7		40.1
Germany	8.5		7.1		15.6		15.1
Ireland	6.3		4.1		11.4		9.1

Other	17.0		11.5		32.6		26.7
Total Europe Region	254.7		194.2		500.9		431.8







Total Asia-Pacific Region	9.3		6.8		17.6		13.5

Total Kelly Services, Inc.	$	1,258.1	$	975.3	$	2,464.0	$	2,236.4

The below table presents our SET, OCG and International segment revenues disaggregated by geographic region (in millions of dollars):


	Second Quarter				June Year to Date
	2021		2020		2021		2020
Science, Engineering & Technology
Americas	$	296.6	$	246.1	$	549.8	$	514.5
Europe	1.6		1.2		3.1		3.0
Total Science, Engineering & Technology	$	298.2	$	247.3	$	552.9	$	517.5

Outsourcing & Consulting
Americas	$	92.6	$	68.4	$	177.4	$	143.0
Europe	5.5		8.3		11.7		16.5
Asia-Pacific	9.2		6.9		17.5		13.6
Total Outsourcing & Consulting	$	107.3	$	83.6	$	206.6	$	173.1

International
Americas	$	32.8	$	28.4	$	67.1	$	66.0
Europe	247.6		184.6		486.2		412.2
Total International	$	280.4	$	213.0	$	553.3	$	478.2

Deferred Costs

Deferred sales commissions, which are included in other assets in the consolidated balance sheet, were $0.9 million as of second quarter-end 2021 and $1.0 million as of year-end 2020. Amortization expense for the deferred costs for the second quarter and June year to date 2021 was $0.2 million and $0.4 million, respectively. Amortization expense for the deferred costs for the second quarter and June year to date 2020 was $0.3 million and $0.6 million, respectively.

Deferred fulfillment costs, which are included in prepaid expenses and other current assets in the consolidated balance sheet, were $2.0 million as of second quarter-end 2021 and $4.1 million as of year-end 2020. Amortization expense for the deferred costs for the second quarter and June year to date 2021 was $5.2 million and $12.1 million, respectively. Amortization expense for the deferred costs for the second quarter and June year to date 2020 was $4.8 million and $9.6 million, respectively.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

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-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130550-203045

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130554-203045

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130554-203045

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130554-203045

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130558-203045

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130554-203045

+ Details

Credit Losses

6 Months Ended

Jul. 04, 2021

Credit Loss [Abstract]

Credit Losses

Credit LossesOn 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.

The rollforward of our allowance for credit losses related to trade accounts receivable, which is recorded in trade accounts receivable, less allowance in the consolidated balance sheet, is as follows (in millions of dollars):


	June Year to Date
	2021		2020
Allowance for credit losses:
Beginning balance	$	9.8	$	9.7
Impact of adopting ASC 326	—		0.3
Current period provision	(0.2)		0.4
Currency exchange effects	0.1		(0.4)
Write-offs	(0.8)		(0.7)
Ending balance	$	8.9	$	9.3

Write-offs are presented net of recoveries, which were not material for June year to date 2021 and 2020.

We are engaged in litigation with a customer over a disputed accounts receivable balance of approximately $10 million for certain services rendered more than five years ago, which is recorded as a long-term receivable in other assets in the consolidated balance sheet. In September 2020, a ruling was issued in favor of the customer, which we have appealed. Upon receiving the ruling, we increased our allowance for credit losses by $9.2 million to reflect the likelihood of collection, which is recorded in other assets in the consolidated balance sheet.

The rollforward of our allowance for credit losses related to the long-term customer receivable, which is recorded in other assets in the consolidated balance sheet, is as follows (in millions of dollars):


	June Year to Date
	2021		2020
Allowance for credit losses:
Beginning balance	$	10.9	$	1.0
Impact of adopting ASC 326	—		0.7
Current period provision	—		—
Currency exchange effects	—		—
Ending Balance	$	10.9	$	1.7

We are also exposed to credit losses for other receivables measured at amortized cost, including the working capital adjustment receivable for Softworld (see Acquisitions and Disposition footnote). No other allowances related to the working capital adjustment receivable or other receivables were material for second quarter-end 2021.

- 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 and Disposition

6 Months Ended

Jul. 04, 2021

Business Combinations [Abstract]

Acquisitions and Disposition

Acquisitions

In the second quarter of 2021, the Company acquired Softworld, Inc. ("Softworld"), as detailed below. In the first quarter of 2020, Kelly Services USA, LLC ("KSU"), 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 fourth quarter of 2020, KSU acquired Greenwood/Asher & Associates, LLC ("Greenwood/Asher"), as detailed below.

Softworld

On April 5, 2021, the Company acquired 100% of the shares of Softworld for a purchase price of $215.0 million. Softworld is a leading technology staffing and workforce solutions firm that serves clients across several end-markets, including financial services, life sciences, aerospace, defense, insurance, retail and IT consulting. This acquisition will expand our capabilities, scale and solution set in our technology specialty. Under terms of the purchase agreement, the purchase price was adjusted for

cash held by Softworld at the closing date and estimated working capital adjustments resulting in the Company paying cash of $220.4 million. Total consideration includes $2.6 million of additional consideration that is payable to the seller in 2022. The Company recorded a post-close receivable for a working capital adjustment of $6.0 million, which is included in prepaid expenses and other current assets in the consolidated balance sheet. There are no expected credit losses associated with the receivable as of second quarter-end 2021. The total consideration is as follows (in millions of dollars):


Cash consideration paid	$	220.4
Additional consideration payable	2.6
Net working capital adjustment	(6.0)
Total consideration	$	217.0

Due to the limited amount of time that has passed since acquiring Softworld, the purchase price allocation for this acquisition is preliminary and could change.

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	$	1.4
Trade accounts receivable	21.6
Prepaid expenses and other current assets	3.3
Net property and equipment	1.2
Operating lease right-of-use assets	7.6
Non-current deferred tax	5.9
Goodwill	111.3
Intangibles	79.4
Other assets, noncurrent	1.2
Accounts payable and accrued liabilities, current	(2.5)
Operating lease liabilities, current	(1.3)
Accrued payroll and related taxes, current	(4.6)
Income and other taxes, current	(1.2)
Operating lease liabilities, noncurrent	(6.3)
Total consideration, including working capital adjustments	$	217.0

The fair value of the acquired receivables represents the contractual value. Included in the assets purchased in the Softworld acquisition was $79.4 million of intangible assets, made up of $54.9 million in customer relationships, $23.1 million associated with Softworld's trade names and trademarks, and $1.4 million for non-compete agreements. The customer relationships and trade names and trademarks will be amortized over 10 years with no residual value and the non-compete agreements will be amortized over five years with no residual value. Goodwill generated from the acquisition was primarily attributable to expanding market potential and the expected revenue synergies and was assigned to the SET operating segment (see Goodwill footnote). All of the goodwill is expected to be deductible for tax purposes.

Softworld's results of operations are included in the SET segment in 2021. Our consolidated revenues and net earnings for the second quarter and June year to date 2021 included $30.4 million and $1.7 million, respectively, from Softworld. The date of the acquisition was the first day of our second quarter, therefore, our first quarter results do not include any revenue or earnings from Softworld.

Pro Forma Information

The following unaudited pro forma information presents a summary of the operating results as if the Softworld acquisition had been completed as of December 30, 2019 (in millions of dollars):


	Second Quarter				June Year to Date
	2021		2020		2021		2020
Pro forma revenues	$	1,258.1	$	1,001.3	$	2,495.2	$	2,290.6
Pro forma net earnings (loss)	$	24.0	$	42.0	$	51.2	$	(112.8)

Due to the date of the acquisition, the second quarter 2021 pro forma results reflect actual results for the period. The pro forma results for June year to date 2021 and 2020 reflect amortization of the intangible assets of $2.0 million per quarter, a non-recurring adjustment to reclassify $1.3 million of transaction expenses from June year to date 2021 to June year to date 2020 and applicable taxes. The unaudited pro forma information presented has been prepared for comparative purposes only and is not necessarily indicative of the results of operations as they would have been had the acquisitions occurred on the assumed date, nor is it necessarily an indication of future operating results.

Greenwood/Asher

On November 18, 2020, KSU acquired 100% of the membership interests of Greenwood/Asher, a premier specialty education executive search firm in the U.S., for a purchase price of $3.5 million. Under terms of the purchase agreement, the purchase price was adjusted for cash held by Greenwood/Asher at the closing date and estimated working capital adjustments resulting in the Company paying cash of $5.2 million. The purchase price of the acquisition also included contingent consideration with an estimated fair value of $2.1 million related to an earnout payment in the event certain conditions are met per the terms of the agreement. The initial fair value of the earnout was established using a Black Scholes model and the liability is recorded in accounts payable and accrued liabilities and other noncurrent liabilities in the consolidated balance sheet (see Fair Value Measurements footnote). Subsequently, the earnout was revalued, resulting in a decrease to the liability of $0.4 million in the first quarter of 2021. The earnout is expected to be paid in 2022 and 2023 after each earnout year pursuant to the terms of the purchase agreement. The purchase price allocation for this acquisition is preliminary and could change.

Goodwill generated from the acquisition was primarily attributable to the expected synergies from combining operations and expanding market potential, and was assigned to the Education reporting unit (see Goodwill footnote). The amount of goodwill expected to be deductible for tax purposes is approximately $0.9 million.

Insight

On January 14, 2020, KSU 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 included 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 initial fair value of the earnout was established using a Monte Carlo simulation and the liability is recorded in accounts payable and accrued liabilities in the consolidated balance sheet (see Fair Value Measurements footnote). Subsequently, the earnout was revalued, resulting in a net increase to the liability of $0.1 million in 2020 and a further increase of $0.1 million in the second quarter of 2021, and is expected to be paid in the third quarter of 2021. In the second quarter of 2020, the Company paid a working capital adjustment of $0.1 million. As of year-end 2020, the purchase price allocation for this acquisition is final.

Goodwill generated from the acquisition was primarily attributable to the expected synergies from combining operations and expanding market potential, and was assigned to the former Americas Staffing reporting unit. The goodwill related to this acquisition 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). The amount of goodwill expected to be deductible for tax purposes is approximately $18.6 million.

Disposition

On August 18, 2020, the Company sold its Brazil operations for a purchase price of $1.4 million. The Company received cash proceeds of $1.2 million, net of cash disposed. As a part of the transaction, the Company has agreed to indemnify the buyer for losses and costs incurred in connection with certain events or occurrences initiated within a six-year period after closing. The aggregate losses for which the Company will provide indemnification shall not exceed $8.8 million. Accordingly, the Company recorded an indemnification liability of $2.5 million in other long-term liabilities in the consolidated balance sheet, which represented the fair value of the liability at the time of disposition (see Fair Value Measurements footnote) and completely offset the gain on the sale.

Investment in Persol Holdings	6 Months Ended
Investment in Persol Holdings	Jul. 04, 2021
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 100% owner of Persol Asia Pacific Pte. Ltd., 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 gain on the investment of $6.3 million and $36.3 million in the second quarter and June year to date 2021, respectively, a gain on the investment of $29.6 million and a loss on the investment of $48.2 million in the second quarter and June year to date 2020, respectively, was recorded in gain (loss) on investment in Persol Holdings in the consolidated statements of earnings.

Investment in PersolKelly Pte Ltd.	6 Months Ended
Investment in PersolKelly Pte Ltd.	Jul. 04, 2021
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 services business operating in ten geographies 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 gain of $1.7 million and $0.6 million in the second quarter and June year to date 2021, respectively, and a loss of $1.3 million and $2.8 million in the second quarter and June year to date 2020, respectively. This investment is evaluated for indicators of impairment on a quarterly 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 $120.0 million as of second quarter-end 2021 and $118.5 million as of year-end 2020. The net amount due to the JV, a related party, was not material as of the second quarter-end 2021 and the net amount due from the JV was $5.6 million as of year-end 2020. The Company made loans in prior years, proportionate to its 49% ownership, to the JV to fund working capital requirements as a result of its sustained revenue growth. In April 2021, the Company received $5.8 million from the JV for the outstanding balance of the loan. As of second quarter-end 2021, there is no outstanding loan balance or accrued interest receivable relating to the loan. Accrued interest receivable, which is included in prepaid expenses and other current assets in the consolidated balance sheet, was not material at year-end 2020. The JV is a supplier to certain MSP programs in the region and the amounts for services provided to the Company, which are included in accounts payable and accrued liabilities in the consolidated balance sheet, are not material. On April 1, 2020, 100% of the shares of Kelly Services Australia Pty Ltd and Kelly Services (New Zealand) Limited, both subsidiaries of the JV, were sold 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

6 Months Ended

Jul. 04, 2021

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 and Liabilities Measured at Fair Value on a Recurring Basis

The following tables present assets and liabilities measured at fair value on a recurring basis as of second quarter-end 2021 and year-end 2020 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 Second Quarter-End 2021
Description	Total		Level 1		Level 2		Level 3
	(In millions of dollars)
Money market funds	$	6.1	$	6.1	$	—	$	—
Investment in Persol Holdings	187.7		187.7		—		—

Total assets at fair value	$	193.8	$	193.8	$	—	$	—

Brazil indemnification	$	(2.7)	$	—	$	—	$	(2.7)
Greenwood/Asher earnout	(1.7)		—		—		(1.7)
Insight earnout	(1.8)		—		—		(1.8)

Total liabilities at fair value	$	(6.2)	$	—	$	—	$	(6.2)


	As of Year-End 2020
Description	Total		Level 1		Level 2		Level 3
	(In millions of dollars)
Money market funds	$	120.3	$	120.3	$	—	$	—
Investment in Persol Holdings	164.2		164.2		—		—

Total assets at fair value	$	284.5	$	284.5	$	—	$	—

Brazil indemnification	$	(2.6)	$	—	$	—	$	(2.6)
Greenwood/Asher earnout	(2.1)		—		—		(2.1)
Insight earnout	(1.7)		—		—		(1.7)

Total liabilities at fair value	$	(6.4)	$	—	$	—	$	(6.4)

Money market funds represent investments in money market funds that hold government securities, of which $6.1 million as of second quarter-end 2021 and $5.1 million as of year-end 2020, are restricted as to use and are 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 remaining money market funds as of year-end 2020 are included in cash and equivalents in the consolidated balance sheet. The valuations of money market funds are based on quoted market prices of those accounts as of the respective period end.

The valuation of the investment in Persol Holdings is based on the quoted market price of Persol Holdings stock on the Tokyo Stock Exchange as of the period end, and the related changes in fair value are recorded in the consolidated statements of earnings (see Investment in Persol Holdings footnote). The cost of this yen-denominated investment, which fluctuates based on foreign exchange rates, was $18.7 million as of the second quarter-end 2021 and $20.1 million at year-end 2020.

As of second quarter-end 2021 and year-end 2020, the Company had an indemnification liability of $2.7 million and $2.6 million, respectively, in other long-term liabilities on the consolidated balance sheet related to the sale of the Brazil operations (see Acquisitions and Disposition footnote). The valuation of the indemnification liability was established using a discounted cash flow methodology based on probability weighted-average cash flows discounted by weighted-average cost of capital. The valuation, which represents the fair value, is considered a Level 3 liability, and is being measured on a recurring basis. During year to date 2021, the Company recognized an increase of $0.1 million to the indemnification liability related to exchange rate fluctuations in other income (expense), net in the consolidated statements of earnings.

The Company recorded an earnout liability relating to the 2020 acquisition of Insight, totaling $1.8 million at second quarter-end 2021 and $1.7 million at year-end 2020 in accounts payable and accrued liabilities in the consolidated balance sheet (see Acquisitions and Disposition footnote). The valuation of the earnout liability was initially established using a Monte Carlo simulation and represents the fair value and is considered a Level 3 liability.

The Company recorded an earnout liability relating to the 2020 acquisition of Greenwood/Asher, totaling $1.7 million at second quarter-end 2021 in accounts payable and accrued liabilities and other long-term liabilities in the consolidated balance sheet and $2.1 million as of year-end 2020 in other long-term liabilities in the consolidated balance sheet (see Acquisitions and Disposition footnote). The initial valuation of the earnout liability was established using a Black Scholes model and represents the fair value and is considered a Level 3 liability. During year to date 2021, the Company recorded a reduction of $0.4 million to the earnout liability in selling, general & administrative ("SG&A") expenses in the consolidated statements of earnings.

Equity Investment Without Readily Determinable Fair Value

Prior to April 2021, the Company had a minority investment in Business Talent Group, LLC, which was included in other assets in the consolidated balance sheet. This investment was 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. In the second quarter of 2021, BTG entered into a merger agreement which resulted in all of the Company's shares of BTG being automatically canceled upon approval of the merger and resulted in the receipt of $5.0 million in cash, which is equal to the carrying value and purchase price of the BTG investment.

Prior to March 2021, the Company had a minority investment in Kenzie Academy Inc., which was included in other assets in the consolidated balance sheet. The investment was also measured using the measurement alternative for equity investments without a readily determinable fair value as described above. On March 8, 2021, Kenzie entered into a transaction to sell its assets. As of the date of the sale and year-end 2020, the investment had a carrying value of $1.4 million, representing total cost plus observable price changes to date. The asset was written down as a result of the sale and the loss of $1.4 million was recorded in other income (expense), net in the year to date consolidated statements of earnings.

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 previous reporting units with goodwill. 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

6 Months Ended

Jul. 04, 2021

Restructuring and Related Activities [Abstract]

Restructuring

There were no restructuring charges incurred for June year-to-date 2021. 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 in the third quarter of 2020 and to align the U.S. branch network facilities footprint with a more technology-enabled service delivery methodology.

Restructuring costs incurred in June year-to-date 2020 totaled $8.5 million and were 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

Professional & Industrial	$	3.5	$	0.9	$	4.4
Science, Engineering & Technology	0.5		—		0.5
Education	0.1		0.7		0.8

International	0.7		0.4		1.1
Corporate	—		1.7		1.7
Total	$	4.8	$	3.7	$	8.5

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 2020	$	3.5







Reductions for cash payments related to all restructuring activities	(2.0)
Balance as of first quarter-end 2021	1.5
Reductions for cash payments related to all restructuring activities	(0.9)

Balance as of second quarter-end 2021	$	0.6

The remaining balance of $0.6 million as of second quarter-end 2021 primarily represents severance costs, and the majority is expected to be paid by the end of 2021. No material adjustments are expected to be recorded.

Goodwill

6 Months Ended

Jul. 04, 2021

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill

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 our previous 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 the first quarter of 2020, we recorded a goodwill impairment charge of $147.7 million to write off goodwill for both reporting units. A portion of the goodwill balance was deductible for tax purposes.

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.

The changes in the carrying amount of goodwill as of June year to date 2021 are included in the table below. The goodwill resulting from the acquisition of Softworld during the second quarter of 2021 (see Acquisitions and Disposition footnote) was allocated to the SET reportable segment.


	As of Year-End 2020		Additions to Goodwill		Impairment Adjustments		As of Second Quarter-End 2021
	(In millions of dollars)
Science, Engineering & Technology	$	—	$	111.3	$	—	$	111.3
Education	3.5		—		—		3.5
Total	$	3.5	$	111.3	$	—	$	114.8

Accumulated Other Comprehensive Income (Loss)

6 Months Ended

Jul. 04, 2021

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 second quarter and June year to date 2021 and 2020 are included in the table below. Amounts in parentheses indicate debits.


	Second Quarter				June Year to Date
	2021		2020		2021		2020
	(In millions of dollars)
Foreign currency translation adjustments:
Beginning balance	$	(14.4)	$	(20.6)	$	(0.8)	$	(13.2)
Other comprehensive income (loss) before reclassifications	2.0		2.7		(11.6)		(4.7)
Amounts reclassified from accumulated other comprehensive income (loss)	—		—		—		—
Net current-period other comprehensive income (loss)	2.0		2.7		(11.6)		(4.7)
Ending balance	(12.4)		(17.9)		(12.4)		(17.9)









Pension liability adjustments:
Beginning balance	(3.4)		(2.6)		(3.4)		(2.6)
Other comprehensive income (loss) before reclassifications	—		—		—		—
Amounts reclassified from accumulated other comprehensive income (loss)	—		—		—		—
Net current-period other comprehensive income (loss)	—		—		—		—
Ending balance	(3.4)		(2.6)		(3.4)		(2.6)

Total accumulated other comprehensive income (loss)	$	(15.8)	$	(20.5)	$	(15.8)	$	(20.5)

Earnings (Loss) Per Share

6 Months Ended

Jul. 04, 2021

Earnings Per Share [Abstract]

Earnings (Loss) Per Share

The reconciliation of basic and diluted earnings (loss) per share on common stock for the second quarter and June year to date 2021 and 2020 follows (in millions of dollars except per share data):


	Second Quarter				June Year to Date
	2021		2020		2021		2020
Net earnings (loss)	$	24.0	$	41.1	$	49.6	$	(112.1)
Less: earnings allocated to participating securities	(0.2)		(0.3)		(0.4)		—
Net earnings (loss) available to common shareholders	$	23.8	$	40.8	$	49.2	$	(112.1)

Average shares outstanding (millions):
Basic	39.4		39.3		39.4		39.2
Dilutive share awards	0.1		0.1		0.1		—
Diluted	39.5		39.4		39.5		39.2

Basic earnings (loss) per share	$	0.60	$	1.04	$	1.25	$	(2.86)
Diluted earnings (loss) per share	$	0.60	$	1.04	$	1.25	$	(2.86)

Potentially dilutive shares outstanding are primarily related to performance shares (see Stock-Based Compensation footnote for a description of performance shares) for the second quarter and June year to date 2021 and 2020. There were no dividends paid for Class A and Class B common stock for second quarter 2021 and 2020, and June year to date 2021. Dividends paid per share for Class A and Class B common stock were $0.075 for June year to date 2020.

Stock-Based Compensation

6 Months Ended

Jul. 04, 2021

Share-based Payment Arrangement [Abstract]

Stock-Based Compensation

For the second quarter of 2021, the Company recognized stock compensation expense of $1.4 million, and a related tax benefit of $0.3 million. For the second quarter of 2020, the Company recognized stock compensation expense of $1.2 million, and a related tax benefit of $0.2 million. For June year to date 2021, the Company recognized stock compensation expense of $2.8 million, and a related tax benefit of $0.4 million. For June year to date 2020, the Company recognized stock compensation expense of $2.4 million, and a related tax benefit of $0.0 million.

Performance Shares

During 2021, the Company granted performance share awards associated with the Company’s Class A common stock to certain senior officers. The payment of performance share awards, which will be satisfied with the issuance of shares out of treasury stock, is contingent upon the achievement of specific revenue growth and earnings before interest, taxes, depreciation and amortization ("EBITDA") margin performance goals ("financial measure performance share awards") over a stated period of time. The maximum number of performance shares that may be earned is 200% of the target shares originally granted. These awards have three one-year performance periods: 2021, 2022 and 2023, with the payout for each performance period based on separate financial measure goals that are set in February of each of the three performance periods.

For the 2021 and 2022 performance periods, half of the shares earned in each respective performance period will vest after achievement of the respective performance goals for the year and approval of the financial results by the Compensation Committee, in early 2022 and 2023, respectively, if not forfeited by the recipient. The remaining half of the shares earned for the 2021 and 2022 performance periods will vest in early 2024, based on continuous employment. For the 2023 performance period, any shares earned will vest after achievement of the 2023 performance goals for the year and approval of the financial results by the Compensation Committee in early 2024, if not forfeited by the recipient. No dividends are paid on these performance shares.

On May 18, 2021, the Compensation Committee approved a modification to the performance goals of our 2021 and 2020 financial measure performance awards to increase the goals to reflect the results of the acquisition of Softworld. We accounted for this change as a Type I modification under ASC 718 as the expectation of the achievement of certain performance conditions related to these awards remained a probable-to-probable post-modification. The Company did not record any incremental stock compensation expense since the fair value of the modified awards immediately after the modification was not

greater than the fair value of the original awards immediately before the modification. All service-based vesting conditions were unaffected by the modification.

A summary of the status of all nonvested performance shares at target as of second quarter-end 2021 and year-to-date changes is presented as follows below (in thousands of shares except per share data). The vesting adjustment in the table below represents the 2018 financial measure performance shares and the 2018 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 2020	366	$	22.40	47	$	31.38
Granted	180	20.20		—	—
Vested	(13)	24.90		—	—
Forfeited	(16)	24.73		—	—
Vesting adjustment	(94)	16.99		(47)	31.38
Nonvested at second quarter-end 2021	423	$	22.50	—	$	—

Restricted Stock

A summary of the status of nonvested restricted stock as of second quarter-end 2021 and year-to-date changes is presented as follows below (in thousands of shares except per share data).


	Shares	Weighted Average Grant Date Fair Value
Nonvested at year-end 2020	281	$	22.74
Granted	211	21.31
Vested	(87)	23.36
Forfeited	(15)	24.19
Nonvested at second quarter-end 2021	390	$	21.78

Sale of Assets	6 Months Ended
Sale of Assets	Jul. 04, 2021
Sale of Assets [Abstract]
Sale of Assets	Sale of Assets In the second quarter of 2020, the Company monetized wage subsidy receivables outside the U.S. for $16.9 million, net of fees and 5% retainer. The sale of these receivables was accounted for as a sale of financial assets with certain recourse provisions in which we derecognized the receivables. Although the sale of receivables is with recourse, the Company did not record a recourse obligation as the Company concluded the receivables were collectible. The net cash proceeds related to the sale were included in operating activities in the consolidated statements of cash flows and the fees related to the sale were included in SG&A expenses in the consolidated statements of earnings. On 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 included 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 was 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 was recorded in gain on sale of assets in the consolidated statements of earnings. The Company leased back the headquarters buildings on the same date.

Other Income (Expense), Net

6 Months Ended

Jul. 04, 2021

Other Income and Expenses [Abstract]

Other Income (Expense), Net

Included in other income (expense), net for the second quarter and June year to date 2021 and 2020 are the following:


	Second Quarter				June Year to Date
	2021		2020		2021		2020
	(In millions of dollars)
Interest income	$	—	$	0.1	$	0.1	$	0.4
Interest expense	(0.6)		(0.8)		(1.2)		(1.7)
Dividend income	1.0		1.3		1.0		1.3
Foreign exchange gains (losses)	(0.7)		1.3		(0.9)		3.7
Other	—		0.7		(2.7)		0.6

Other Income (Expense), Net	$	(0.3)	$	2.6	$	(3.7)	$	4.3

Included in Other for June year to date 2021 is a loss from the sale of the assets related to our minority investment in Kenzie Academy (see Fair Value Measurements footnote) and transaction-related expenses from the April 2021 acquisition of Softworld (see Acquisitions and Disposition footnote).

Income Taxes	6 Months Ended
Income Taxes	Jul. 04, 2021
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Income tax benefit was $2.6 million and expense was $0.9 million for the second quarter of 2021 and 2020, respectively. Income tax expense was $7.9 million and income tax benefit was $35.3 million for June year to date 2021 and 2020, respectively. These amounts were impacted by changes in the fair value of the Company's investment in Persol Holdings, which resulted in a charge of $1.9 million for the second quarter of 2021 and $11.1 million for June year to date 2021, compared to a charge of $9.0 million for the second quarter of 2020 and a benefit of $14.8 million for June year to date 2020. The second quarter of 2021 benefited $5.2 million from a change in United Kingdom tax rates, while the second quarter of 2020 benefited $7.7 million from Brazil outside basis differences. June year to date 2020 includes a tax benefit of $23.0 million on the impairment of goodwill. 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 United Kingdom rate change benefit in the second quarter of 2021, impairment of goodwill in the first quarter of 2020 and the Brazil outside basis differences in the second quarter of 2020 were treated as discrete. The Company provides valuation allowances against deferred tax assets when it is more likely than not that some portion or all of the deferred tax asset will not be realized. At this time, we have no valuation allowance against our Mexican deferred tax asset of $4.4 million, though it is possible this may change as we assess the impacts of the new labor laws enacted in the second quarter of 2021 on our Mexican business operations.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

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+ Details

Segment Disclosures

6 Months Ended

Jul. 04, 2021

Segment Reporting [Abstract]

Segment Disclosures

The Company’s operating segments, which also represent its reporting 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 five reportable segments, (1) Professional & Industrial, (2) Science, Engineering & Technology, (3) Education, (4) Outsourcing & Consulting, and (5) International, reflect the specialty services the Company provides to customers and represent how the business is organized internally. Intersegment revenue represents revenue earned between the reportable segments and is eliminated from total segment revenue from services. Consistent with the information provided to and evaluated by the CODM, the goodwill impairment charge in the first quarter of 2020 was included in Corporate expenses.

The following tables present information about the reported revenue from services and gross profit of the Company by reportable segment, along with a reconciliation to earnings (loss) before taxes and equity in net earnings (loss) of affiliate, for the second quarter and June year to date 2021 and 2020. The Company changed its reportable segments during the third quarter of 2020. As a result, certain reclassifications have been made to the reportable segment results for the second quarter of 2020 and June year to date 2020 to conform to the updated reportable segment presentation. Asset information by reportable segment is not presented, since the Company does not produce such information internally nor does it use such information to manage its business.


	Second Quarter				June Year to Date
	2021		2020		2021		2020
	(In millions of dollars)
Revenue from Services:

Professional & Industrial	$	466.5	$	406.4	$	934.1	$	900.2
Science, Engineering & Technology	298.2		247.3		552.9		517.5
Education	105.9		25.1		217.5		167.6
Outsourcing & Consulting	107.3		83.6		206.6		173.1
International	280.4		213.0		553.3		478.2

Less: Intersegment revenue	(0.2)		(0.1)		(0.4)		(0.2)

Consolidated Total	$	1,258.1	$	975.3	$	2,464.0	$	2,236.4


	Second Quarter				June Year to Date
	2021		2020		2021		2020
	(In millions of dollars)
Earnings (loss) from Operations:

Professional & Industrial gross profit	$	75.2	$	78.9	$	151.1	$	164.0
Professional & Industrial SG&A expenses	(69.0)		(64.6)		(138.4)		(145.1)
Professional & Industrial earnings (loss) from operations	6.2		14.3		12.7		18.9

Science, Engineering & Technology gross profit	66.5		50.6		119.7		105.3
Science, Engineering & Technology SG&A expenses	(46.9)		(31.3)		(82.6)		(67.8)
Science, Engineering & Technology earnings (loss) from operations	19.6		19.3		37.1		37.5

Education gross profit	16.8		4.3		34.0		24.7
Education SG&A expenses	(15.3)		(9.5)		(29.5)		(26.1)
Education earnings (loss) from operations	1.5		(5.2)		4.5		(1.4)

Outsourcing & Consulting gross profit	34.8		29.2		66.1		58.0
Outsourcing & Consulting SG&A expenses	(30.1)		(25.1)		(58.5)		(53.7)
Outsourcing & Consulting earnings (loss) from operations	4.7		4.1		7.6		4.3

International gross profit	37.7		26.2		73.4		60.5
International SG&A expenses	(34.6)		(28.3)		(67.7)		(61.5)
International earnings (loss) from operations	3.1		(2.1)		5.7		(1.0)

Corporate	(21.4)		(19.3)		(43.3)		(159.0)
Consolidated Total	13.7		11.1		24.3		(100.7)
Gain (loss) on investment in Persol Holdings	6.3		29.6		36.3		(48.2)
Other income (expense), net	(0.3)		2.6		(3.7)		4.3

Earnings (loss) before taxes and equity in net earnings (loss) of affiliate	$	19.7	$	43.3	$	56.9	$	(144.6)

Depreciation and amortization expense included in SG&A expenses by segment above are as follows:


	Second Quarter				June Year to Date
	2021		2020		2021		2020
	(In millions of dollars)
Depreciation and amortization:

Professional & Industrial	$	1.4	$	1.3	$	2.8	$	2.7
Science, Engineering & Technology	3.3		1.1		4.3		2.1
Education	0.9		0.9		1.9		1.8
Outsourcing & Consulting	0.2		0.2		0.4		0.3
International	0.5		0.5		1.0		1.1

- Definition

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

+ References

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+ Details

New Accounting Pronouncements (Policies)	6 Months Ended
New Accounting Pronouncements (Policies)	Jul. 04, 2021
Accounting Standards Update and Change in Accounting Principle [Abstract]
New Accounting Pronouncements	New Accounting Pronouncements Recently Adopted In January 2020, the FASB issued Accounting Standards Update ("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. The adoption of this standard did not have a material impact to our consolidated financial statements. 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. The adoption of this standard did not have a material impact to our consolidated financial statements. 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)

6 Months Ended

Jul. 04, 2021

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

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


	Second Quarter				June Year to Date
	2021		2020		2021		2020
Professional & Industrial
Staffing services	$	359.8	$	300.6	$	712.3	$	689.0
Permanent placement	5.3		1.7		10.2		4.7
Outcome-based services	101.4		104.1		211.6		206.5
Total Professional & Industrial	466.5		406.4		934.1		900.2

Science, Engineering & Technology
Staffing services	212.9		181.6		399.1		380.8
Permanent placement	6.1		2.5		10.9		5.9
Outcome-based services	79.2		63.2		142.9		130.8
Total Science, Engineering & Technology	298.2		247.3		552.9		517.5

Education
Staffing services	104.1		25.1		214.9		167.5
Permanent placement	1.8		—		2.6		0.1
Total Education	105.9		25.1		217.5		167.6

Outsourcing & Consulting
Talent solutions	107.3		83.6		206.6		173.1
Total Outsourcing & Consulting	107.3		83.6		206.6		173.1

International
Staffing services	272.0		209.6		537.6		469.1
Permanent placement	5.4		3.4		10.9		9.1
Talent solutions	3.0		—		4.8		—
Total International	280.4		213.0		553.3		478.2

Total Intersegment	(0.2)		(0.1)		(0.4)		(0.2)

Total Revenue from Services	$	1,258.1	$	975.3	$	2,464.0	$	2,236.4

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


	Second Quarter				June Year to Date
	2021		2020		2021		2020
Americas
United States	$	894.6	$	700.1	$	1,753.1	$	1,628.6
Canada	39.5		25.6		73.6		58.4
Mexico	33.1		22.5		67.7		51.2
Puerto Rico	26.9		20.0		51.1		37.7
Brazil	—		6.1		—		15.2
Total Americas Region	994.1		774.3		1,945.5		1,791.1

Europe
France	57.5		39.9		111.8		92.4
Switzerland	54.0		47.4		106.7		91.6
Portugal	40.6		23.8		84.3		67.4
Russia	33.7		29.3		66.3		61.4
Italy	19.4		13.3		37.5		28.0
United Kingdom	17.7		17.8		34.7		40.1
Germany	8.5		7.1		15.6		15.1
Ireland	6.3		4.1		11.4		9.1

Other	17.0		11.5		32.6		26.7
Total Europe Region	254.7		194.2		500.9		431.8







Total Asia-Pacific Region	9.3		6.8		17.6		13.5

Total Kelly Services, Inc.	$	1,258.1	$	975.3	$	2,464.0	$	2,236.4

The below table presents our SET, OCG and International segment revenues disaggregated by geographic region (in millions of dollars):


	Second Quarter				June Year to Date
	2021		2020		2021		2020
Science, Engineering & Technology
Americas	$	296.6	$	246.1	$	549.8	$	514.5
Europe	1.6		1.2		3.1		3.0
Total Science, Engineering & Technology	$	298.2	$	247.3	$	552.9	$	517.5

Outsourcing & Consulting
Americas	$	92.6	$	68.4	$	177.4	$	143.0
Europe	5.5		8.3		11.7		16.5
Asia-Pacific	9.2		6.9		17.5		13.6
Total Outsourcing & Consulting	$	107.3	$	83.6	$	206.6	$	173.1

International
Americas	$	32.8	$	28.4	$	67.1	$	66.0
Europe	247.6		184.6		486.2		412.2
Total International	$	280.4	$	213.0	$	553.3	$	478.2

Credit Losses (Tables)

6 Months Ended

Jul. 04, 2021

Credit Loss [Abstract]

Accounts Receivable, Allowance for Credit Loss


	June Year to Date
	2021		2020
Allowance for credit losses:
Beginning balance	$	9.8	$	9.7
Impact of adopting ASC 326	—		0.3
Current period provision	(0.2)		0.4
Currency exchange effects	0.1		(0.4)
Write-offs	(0.8)		(0.7)
Ending balance	$	8.9	$	9.3

Financing Receivable, Allowance for Credit Loss


	June Year to Date
	2021		2020
Allowance for credit losses:
Beginning balance	$	10.9	$	1.0
Impact of adopting ASC 326	—		0.7
Current period provision	—		—
Currency exchange effects	—		—
Ending Balance	$	10.9	$	1.7

Acquisitions and Dispositions (Tables)

6 Months Ended

Jul. 04, 2021

Business Combinations [Abstract]

Business Combination, Schedule of Purchase Price

The total consideration is as follows (in millions of dollars):


Cash consideration paid	$	220.4
Additional consideration payable	2.6
Net working capital adjustment	(6.0)
Total consideration	$	217.0

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	$	1.4
Trade accounts receivable	21.6
Prepaid expenses and other current assets	3.3
Net property and equipment	1.2
Operating lease right-of-use assets	7.6
Non-current deferred tax	5.9
Goodwill	111.3
Intangibles	79.4
Other assets, noncurrent	1.2
Accounts payable and accrued liabilities, current	(2.5)
Operating lease liabilities, current	(1.3)
Accrued payroll and related taxes, current	(4.6)
Income and other taxes, current	(1.2)
Operating lease liabilities, noncurrent	(6.3)
Total consideration, including working capital adjustments	$	217.0

Business Acquisition, Pro Forma Information

The following unaudited pro forma information presents a summary of the operating results as if the Softworld acquisition had been completed as of December 30, 2019 (in millions of dollars):


	Second Quarter				June Year to Date
	2021		2020		2021		2020
Pro forma revenues	$	1,258.1	$	1,001.3	$	2,495.2	$	2,290.6
Pro forma net earnings (loss)	$	24.0	$	42.0	$	51.2	$	(112.8)

Fair Value Measurements (Tables)

6 Months Ended

Jul. 04, 2021

Fair Value Disclosures [Abstract]

Schedule of Fair Value Assets Measured on Recurring Basis


	As of Second Quarter-End 2021
Description	Total		Level 1		Level 2		Level 3
	(In millions of dollars)
Money market funds	$	6.1	$	6.1	$	—	$	—
Investment in Persol Holdings	187.7		187.7		—		—

Total assets at fair value	$	193.8	$	193.8	$	—	$	—

Brazil indemnification	$	(2.7)	$	—	$	—	$	(2.7)
Greenwood/Asher earnout	(1.7)		—		—		(1.7)
Insight earnout	(1.8)		—		—		(1.8)

Total liabilities at fair value	$	(6.2)	$	—	$	—	$	(6.2)


	As of Year-End 2020
Description	Total		Level 1		Level 2		Level 3
	(In millions of dollars)
Money market funds	$	120.3	$	120.3	$	—	$	—
Investment in Persol Holdings	164.2		164.2		—		—

Total assets at fair value	$	284.5	$	284.5	$	—	$	—

Brazil indemnification	$	(2.6)	$	—	$	—	$	(2.6)
Greenwood/Asher earnout	(2.1)		—		—		(2.1)
Insight earnout	(1.7)		—		—		(1.7)

Total liabilities at fair value	$	(6.4)	$	—	$	—	$	(6.4)

Restructuring (Tables)

6 Months Ended

Jul. 04, 2021

Restructuring and Related Activities [Abstract]

Restructuring and Related Costs


	Lease Termination Costs		Severance Costs		Total

Professional & Industrial	$	3.5	$	0.9	$	4.4
Science, Engineering & Technology	0.5		—		0.5
Education	0.1		0.7		0.8

International	0.7		0.4		1.1
Corporate	—		1.7		1.7
Total	$	4.8	$	3.7	$	8.5

Schedule of Restructuring Balance Sheet Accrual


Balance as of year-end 2020	$	3.5







Reductions for cash payments related to all restructuring activities	(2.0)
Balance as of first quarter-end 2021	1.5
Reductions for cash payments related to all restructuring activities	(0.9)

Balance as of second quarter-end 2021	$	0.6

Goodwill (Tables)

6 Months Ended

Jul. 04, 2021

Goodwill and Intangible Assets Disclosure [Abstract]

Changes in the Net Carrying Amount of Goodwill


	As of Year-End 2020		Additions to Goodwill		Impairment Adjustments		As of Second Quarter-End 2021
	(In millions of dollars)
Science, Engineering & Technology	$	—	$	111.3	$	—	$	111.3
Education	3.5		—		—		3.5
Total	$	3.5	$	111.3	$	—	$	114.8

Accumulated Other Comprehensive Income (Loss) (Tables)

6 Months Ended

Jul. 04, 2021

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

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


	Second Quarter				June Year to Date
	2021		2020		2021		2020
	(In millions of dollars)
Foreign currency translation adjustments:
Beginning balance	$	(14.4)	$	(20.6)	$	(0.8)	$	(13.2)
Other comprehensive income (loss) before reclassifications	2.0		2.7		(11.6)		(4.7)
Amounts reclassified from accumulated other comprehensive income (loss)	—		—		—		—
Net current-period other comprehensive income (loss)	2.0		2.7		(11.6)		(4.7)
Ending balance	(12.4)		(17.9)		(12.4)		(17.9)









Pension liability adjustments:
Beginning balance	(3.4)		(2.6)		(3.4)		(2.6)
Other comprehensive income (loss) before reclassifications	—		—		—		—
Amounts reclassified from accumulated other comprehensive income (loss)	—		—		—		—
Net current-period other comprehensive income (loss)	—		—		—		—
Ending balance	(3.4)		(2.6)		(3.4)		(2.6)

Total accumulated other comprehensive income (loss)	$	(15.8)	$	(20.5)	$	(15.8)	$	(20.5)

Earnings (Loss) Per Share (Tables)

6 Months Ended

Jul. 04, 2021

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 second quarter and June year to date 2021 and 2020 follows (in millions of dollars except per share data):


	Second Quarter				June Year to Date
	2021		2020		2021		2020
Net earnings (loss)	$	24.0	$	41.1	$	49.6	$	(112.1)
Less: earnings allocated to participating securities	(0.2)		(0.3)		(0.4)		—
Net earnings (loss) available to common shareholders	$	23.8	$	40.8	$	49.2	$	(112.1)

Average shares outstanding (millions):
Basic	39.4		39.3		39.4		39.2
Dilutive share awards	0.1		0.1		0.1		—
Diluted	39.5		39.4		39.5		39.2

Basic earnings (loss) per share	$	0.60	$	1.04	$	1.25	$	(2.86)
Diluted earnings (loss) per share	$	0.60	$	1.04	$	1.25	$	(2.86)

Stock-Based Compensation (Tables)

6 Months Ended

Jul. 04, 2021

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 2020	366	$	22.40	47	$	31.38
Granted	180	20.20		—	—
Vested	(13)	24.90		—	—
Forfeited	(16)	24.73		—	—
Vesting adjustment	(94)	16.99		(47)	31.38
Nonvested at second quarter-end 2021	423	$	22.50	—	$	—

Restricted Stock

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

Schedule of Nonvested Performance Shares and Restricted Stock

A summary of the status of nonvested restricted stock as of second quarter-end 2021 and year-to-date changes is presented as follows below (in thousands of shares except per share data).


	Shares	Weighted Average Grant Date Fair Value
Nonvested at year-end 2020	281	$	22.74
Granted	211	21.31
Vested	(87)	23.36
Forfeited	(15)	24.19
Nonvested at second quarter-end 2021	390	$	21.78

Other Income (Expense), Net (Tables)

6 Months Ended

Jul. 04, 2021

Other Income and Expenses [Abstract]

Schedule of Other Income (Expense), Net

Included in other income (expense), net for the second quarter and June year to date 2021 and 2020 are the following:


	Second Quarter				June Year to Date
	2021		2020		2021		2020
	(In millions of dollars)
Interest income	$	—	$	0.1	$	0.1	$	0.4
Interest expense	(0.6)		(0.8)		(1.2)		(1.7)
Dividend income	1.0		1.3		1.0		1.3
Foreign exchange gains (losses)	(0.7)		1.3		(0.9)		3.7
Other	—		0.7		(2.7)		0.6

Other Income (Expense), Net	$	(0.3)	$	2.6	$	(3.7)	$	4.3

Segment Disclosures (Tables)

6 Months Ended

Jul. 04, 2021

Segment Reporting [Abstract]

Segment Revenue from Services


	Second Quarter				June Year to Date
	2021		2020		2021		2020
	(In millions of dollars)
Revenue from Services:

Professional & Industrial	$	466.5	$	406.4	$	934.1	$	900.2
Science, Engineering & Technology	298.2		247.3		552.9		517.5
Education	105.9		25.1		217.5		167.6
Outsourcing & Consulting	107.3		83.6		206.6		173.1
International	280.4		213.0		553.3		478.2

Less: Intersegment revenue	(0.2)		(0.1)		(0.4)		(0.2)

Consolidated Total	$	1,258.1	$	975.3	$	2,464.0	$	2,236.4

Segment Earnings From Operations


	Second Quarter				June Year to Date
	2021		2020		2021		2020
	(In millions of dollars)
Earnings (loss) from Operations:

Professional & Industrial gross profit	$	75.2	$	78.9	$	151.1	$	164.0
Professional & Industrial SG&A expenses	(69.0)		(64.6)		(138.4)		(145.1)
Professional & Industrial earnings (loss) from operations	6.2		14.3		12.7		18.9

Science, Engineering & Technology gross profit	66.5		50.6		119.7		105.3
Science, Engineering & Technology SG&A expenses	(46.9)		(31.3)		(82.6)		(67.8)
Science, Engineering & Technology earnings (loss) from operations	19.6		19.3		37.1		37.5

Education gross profit	16.8		4.3		34.0		24.7
Education SG&A expenses	(15.3)		(9.5)		(29.5)		(26.1)
Education earnings (loss) from operations	1.5		(5.2)		4.5		(1.4)

Outsourcing & Consulting gross profit	34.8		29.2		66.1		58.0
Outsourcing & Consulting SG&A expenses	(30.1)		(25.1)		(58.5)		(53.7)
Outsourcing & Consulting earnings (loss) from operations	4.7		4.1		7.6		4.3

International gross profit	37.7		26.2		73.4		60.5
International SG&A expenses	(34.6)		(28.3)		(67.7)		(61.5)
International earnings (loss) from operations	3.1		(2.1)		5.7		(1.0)

Corporate	(21.4)		(19.3)		(43.3)		(159.0)
Consolidated Total	13.7		11.1		24.3		(100.7)
Gain (loss) on investment in Persol Holdings	6.3		29.6		36.3		(48.2)
Other income (expense), net	(0.3)		2.6		(3.7)		4.3

Earnings (loss) before taxes and equity in net earnings (loss) of affiliate	$	19.7	$	43.3	$	56.9	$	(144.6)

Depreciation and Amortization by Segment

Depreciation and amortization expense included in SG&A expenses by segment above are as follows:


	Second Quarter				June Year to Date
	2021		2020		2021		2020
	(In millions of dollars)
Depreciation and amortization:

Professional & Industrial	$	1.4	$	1.3	$	2.8	$	2.7
Science, Engineering & Technology	3.3		1.1		4.3		2.1
Education	0.9		0.9		1.9		1.8
Outsourcing & Consulting	0.2		0.2		0.4		0.3
International	0.5		0.5		1.0		1.1

Revenue - Disaggregation of Revenues by Service Type (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jul. 04, 2021	Jun. 28, 2020	Jul. 04, 2021	Jun. 28, 2020
Disaggregation of Revenue [Line Items]
Revenue	$ 1,258.1	$ 975.3	$ 2,464.0	$ 2,236.4
Professional & Industrial
Disaggregation of Revenue [Line Items]
Revenue	466.5	406.4	934.1	900.2
Science, Engineering & Technology
Disaggregation of Revenue [Line Items]
Revenue	298.2	247.3	552.9	517.5
Education
Disaggregation of Revenue [Line Items]
Revenue	105.9	25.1	217.5	167.6
Outsourcing & Consulting
Disaggregation of Revenue [Line Items]
Revenue	107.3	83.6	206.6	173.1
International
Disaggregation of Revenue [Line Items]
Revenue	280.4	213.0	553.3	478.2
Staffing Services \| Professional & Industrial
Disaggregation of Revenue [Line Items]
Revenue	359.8	300.6	712.3	689.0
Staffing Services \| Science, Engineering & Technology
Disaggregation of Revenue [Line Items]
Revenue	212.9	181.6	399.1	380.8
Staffing Services \| Education
Disaggregation of Revenue [Line Items]
Revenue	104.1	25.1	214.9	167.5
Staffing Services \| International
Disaggregation of Revenue [Line Items]
Revenue	272.0	209.6	537.6	469.1
Permanent Placement \| Professional & Industrial
Disaggregation of Revenue [Line Items]
Revenue	5.3	1.7	10.2	4.7
Permanent Placement \| Science, Engineering & Technology
Disaggregation of Revenue [Line Items]
Revenue	6.1	2.5	10.9	5.9
Permanent Placement \| Education
Disaggregation of Revenue [Line Items]
Revenue	1.8	0.0	2.6	0.1
Permanent Placement \| International
Disaggregation of Revenue [Line Items]
Revenue	5.4	3.4	10.9	9.1
Outcome-Based Services \| Professional & Industrial
Disaggregation of Revenue [Line Items]
Revenue	101.4	104.1	211.6	206.5
Outcome-Based Services \| Science, Engineering & Technology
Disaggregation of Revenue [Line Items]
Revenue	79.2	63.2	142.9	130.8
Talent Solutions \| Outsourcing & Consulting
Disaggregation of Revenue [Line Items]
Revenue	107.3	83.6	206.6	173.1
Talent Solutions \| International
Disaggregation of Revenue [Line Items]
Revenue	3.0	0.0	4.8	0.0
Less: Intersegment
Disaggregation of Revenue [Line Items]
Revenue	$ (0.2)	$ (0.1)	$ (0.4)	$ (0.2)

Revenue - Revenue by Country (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jul. 04, 2021	Jun. 28, 2020	Jul. 04, 2021	Jun. 28, 2020
Disaggregation of Revenue [Line Items]
Revenue	$ 1,258.1	$ 975.3	$ 2,464.0	$ 2,236.4
United States
Disaggregation of Revenue [Line Items]
Revenue	894.6	700.1	1,753.1	1,628.6
Canada
Disaggregation of Revenue [Line Items]
Revenue	39.5	25.6	73.6	58.4
Mexico
Disaggregation of Revenue [Line Items]
Revenue	33.1	22.5	67.7	51.2
Puerto Rico
Disaggregation of Revenue [Line Items]
Revenue	26.9	20.0	51.1	37.7
Brazil
Disaggregation of Revenue [Line Items]
Revenue	0.0	6.1	0.0	15.2
Total Americas Region
Disaggregation of Revenue [Line Items]
Revenue	994.1	774.3	1,945.5	1,791.1
France
Disaggregation of Revenue [Line Items]
Revenue	57.5	39.9	111.8	92.4
Switzerland
Disaggregation of Revenue [Line Items]
Revenue	54.0	47.4	106.7	91.6
Portugal
Disaggregation of Revenue [Line Items]
Revenue	40.6	23.8	84.3	67.4
Russia
Disaggregation of Revenue [Line Items]
Revenue	33.7	29.3	66.3	61.4
Italy
Disaggregation of Revenue [Line Items]
Revenue	19.4	13.3	37.5	28.0
United Kingdom
Disaggregation of Revenue [Line Items]
Revenue	17.7	17.8	34.7	40.1
Germany
Disaggregation of Revenue [Line Items]
Revenue	8.5	7.1	15.6	15.1
Ireland
Disaggregation of Revenue [Line Items]
Revenue	6.3	4.1	11.4	9.1
Other
Disaggregation of Revenue [Line Items]
Revenue	17.0	11.5	32.6	26.7
Total Europe Region
Disaggregation of Revenue [Line Items]
Revenue	254.7	194.2	500.9	431.8
Total Asia-Pacific Region
Disaggregation of Revenue [Line Items]
Revenue	$ 9.3	$ 6.8	$ 17.6	$ 13.5

Revenue - Disaggregation of Revenues by Geographic Region (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jul. 04, 2021	Jun. 28, 2020	Jul. 04, 2021	Jun. 28, 2020
Disaggregation of Revenue [Line Items]
Revenue	$ 1,258.1	$ 975.3	$ 2,464.0	$ 2,236.4
Americas
Disaggregation of Revenue [Line Items]
Revenue	994.1	774.3	1,945.5	1,791.1
Asia-Pacific
Disaggregation of Revenue [Line Items]
Revenue	9.3	6.8	17.6	13.5
Science, Engineering & Technology
Disaggregation of Revenue [Line Items]
Revenue	298.2	247.3	552.9	517.5
Science, Engineering & Technology \| Americas
Disaggregation of Revenue [Line Items]
Revenue	296.6	246.1	549.8	514.5
Science, Engineering & Technology \| Europe
Disaggregation of Revenue [Line Items]
Revenue	1.6	1.2	3.1	3.0
Outsourcing & Consulting
Disaggregation of Revenue [Line Items]
Revenue	107.3	83.6	206.6	173.1
Outsourcing & Consulting \| Americas
Disaggregation of Revenue [Line Items]
Revenue	92.6	68.4	177.4	143.0
Outsourcing & Consulting \| Europe
Disaggregation of Revenue [Line Items]
Revenue	5.5	8.3	11.7	16.5
Outsourcing & Consulting \| Asia-Pacific
Disaggregation of Revenue [Line Items]
Revenue	9.2	6.9	17.5	13.6
International
Disaggregation of Revenue [Line Items]
Revenue	280.4	213.0	553.3	478.2
International \| Americas
Disaggregation of Revenue [Line Items]
Revenue	32.8	28.4	67.1	66.0
International \| Europe
Disaggregation of Revenue [Line Items]
Revenue	$ 247.6	$ 184.6	$ 486.2	$ 412.2

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9031-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9038-108599

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (b)
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
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-Subparagraph (a)
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 4
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130543-203045

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Section 50
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9054-108599

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130545-203045

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 924
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-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-URI http://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856

+ Details

Revenue - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
Revenue - Narrative (Details) - USD ($) $ in Millions	Jul. 04, 2021	Jun. 28, 2020	Jul. 04, 2021	Jun. 28, 2020	Jan. 03, 2021
Deferred Sales Commissions
Revenue from Contract with Customer [Line Items]
Capitalized Contract Cost, Net	$ 0.9		$ 0.9		$ 1.0
Capitalized contract cost, amortization	0.2	$ 0.3	0.4	$ 0.6
Deferred Fulfillment Costs
Revenue from Contract with Customer [Line Items]
Capitalized Contract Cost, Net	2.0		2.0		$ 4.1
Capitalized contract cost, amortization	$ 5.2	$ 4.8	$ 12.1	$ 9.6

Credit Losses - Narrative (Details) - USD ($) $ in Millions	6 Months Ended
Credit Losses - Narrative (Details) - USD ($) $ in Millions	Jul. 04, 2021	Jan. 03, 2021	Sep. 27, 2020	Jun. 28, 2020	Dec. 29, 2019
Financing Receivable, Allowance for Credit Loss [Line Items]
Loss contingency, damages sought, value	$ 10.0
Financing Receivable, Allowance for Credit Loss	$ 10.9	$ 10.9		$ 1.7	$ 1.0
Other Assets
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Allowance for Credit Loss			$ 9.2

- Definition

Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement.

+ References + Details

Credit Losses - Allowance for Credit Losses Related to Trade Accounts Receivable (Details) - USD ($) $ in Millions	6 Months Ended
	Jul. 04, 2021	Jun. 28, 2020
Allowance for credit losses:
Beginning balance	$ 9.8	$ 9.7
Impact of adopting ASC 326	0.0	0.3
Current period provision	(0.2)	0.4
Currency exchange effects	0.1	(0.4)
Write-offs	(0.8)	(0.7)
Ending balance	$ 8.9	$ 9.3

Credit Losses - Allowance for Credit Losses Related to the Long-Term Customer Receivable (Details) - USD ($) $ in Millions	6 Months Ended
	Jul. 04, 2021	Jun. 28, 2020
Allowance for credit losses:
Beginning balance	$ 10.9	$ 1.0
Impact of adopting ASC 326	0.0	0.7
Current period provision	0.0	0.0
Currency exchange effects	0.0	0.0
Ending balance	$ 10.9	$ 1.7

- Definition

Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement.

+ References + Details

Acquisitions and Disposition - Acquisitions Narrative (Details) - USD ($) $ in Millions				3 Months Ended				6 Months Ended		12 Months Ended
	Apr. 05, 2021	Nov. 18, 2020	Jan. 14, 2020	Jul. 04, 2021	Apr. 04, 2021	Jun. 28, 2020	Mar. 29, 2020	Jul. 04, 2021	Jun. 28, 2020	Jan. 03, 2021
Business Acquisition [Line Items]
Pro forma revenues				$ 1,258.1		$ 1,001.3		$ 2,495.2	$ 2,290.6
Pro forma net earnings (loss)				24.0		42.0		51.2	(112.8)
Softworld, Inc.
Business Acquisition [Line Items]
Ownership percentage acquired	100.00%
Purchase price of acquisition	$ 215.0
Purchase price paid at closing	220.4
Net working capital adjustment	(6.0)
Intangibles	79.4
Amortization of intangible assets					$ 2.0	2.0	$ 2.0
Additional consideration payable	2.6
Pro forma information, revenue of acquiree since acquisition date, actual				30.4				30.4
Pro forma information, earnings or loss of acquiree since acquisition date, actual				1.7				1.7
Softworld, Inc. \| Customer Relationships
Business Acquisition [Line Items]
Intangibles	$ 54.9
Acquired finite-lived intangible assets, weighted average useful life	10 years
Softworld, Inc. \| Noncompete Agreements
Business Acquisition [Line Items]
Intangibles	$ 1.4
Acquired finite-lived intangible assets, weighted average useful life	5 years
Softworld, Inc. \| Trademarks and Trade Names
Business Acquisition [Line Items]
Intangibles	$ 23.1
Acquired finite-lived intangible assets, weighted average useful life	10 years
Greenwood/Asher
Business Acquisition [Line Items]
Ownership percentage acquired		100.00%
Purchase price of acquisition		$ 3.5
Purchase price paid at closing		5.2
Additional consideration payable		$ 2.1
Adjustment to earnout liability					$ (0.4)			(0.4)
Business acquisition, goodwill, expected tax deductible amount				0.9				0.9
Insight
Business Acquisition [Line Items]
Ownership percentage acquired			100.00%
Purchase price of acquisition			$ 34.5
Purchase price paid at closing			38.1
Additional consideration payable			$ 1.6
Adjustment to earnout liability				0.1						$ 0.1
Business acquisition, goodwill, expected tax deductible amount				$ 18.6				18.6
Payments for previous acquisition						$ 0.1
Acquisition-related Costs \| Softworld, Inc.
Business Acquisition [Line Items]
Net income (loss)								$ 1.3	$ (1.3)

Acquisitions and Disposition - Schedule of Purchase Price (Details) - Softworld, Inc. $ in Millions	Apr. 05, 2021 USD ($)
Business Acquisition [Line Items]
Cash consideration paid	$ 220.4
Additional consideration payable	2.6
Net working capital adjustment	(6.0)
Total consideration, including working capital adjustments	$ 217.0

Acquisitions and Disposition - Fair Value of Assets Assumed and Liabilities Acquired (Details) - USD ($) $ in Millions	Apr. 05, 2021	Jul. 04, 2021	Jan. 03, 2021
Business Acquisition [Line Items]
Goodwill		$ 114.8	$ 3.5
Softworld, Inc.
Business Acquisition [Line Items]
Cash	$ 1.4
Trade accounts receivable	21.6
Prepaid expenses and other current assets	3.3
Net property and equipment	1.2
Operating lease right-of-use assets	7.6
Non-current deferred tax	5.9
Goodwill	111.3
Intangibles	79.4
Other assets, noncurrent	1.2
Accounts payable and accrued liabilities, current	(2.5)
Operating lease liabilities, current	(1.3)
Accrued payroll and related taxes, current	(4.6)
Income and other taxes, current	(1.2)
Operating lease liabilities, noncurrent	(6.3)
Total consideration, including working capital adjustments	$ 217.0

Acquisitions and Disposition - Pro Forma Information (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jul. 04, 2021	Jun. 28, 2020	Jul. 04, 2021	Jun. 28, 2020
Business Acquisition [Line Items]
Pro forma revenues	$ 1,258.1	$ 1,001.3	$ 2,495.2	$ 2,290.6
Pro forma net earnings (loss)	$ 24.0	$ 42.0	$ 51.2	$ (112.8)

Acquisitions and Disposition - Disposition Narrative (Details) - Brazil $ in Millions	Aug. 18, 2020 USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Purchase price of disposition	$ 1.4
Proceeds from sale of Brazil, net of cash disposed	1.2
Indemnification liabilities, range of outcomes, value, high	8.8
Indemnification liability	$ 2.5

Investment in Persol Holdings - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jul. 04, 2021	Jun. 28, 2020	Jul. 04, 2021	Jun. 28, 2020
Investment in Persol Holdings [Abstract]
Gain (loss) on investment in Persol Holdings	$ 6.3	$ 29.6	$ 36.3	$ (48.2)

Investment in PersolKelly Pte Ltd. (Details) $ in Millions		3 Months Ended		6 Months Ended
Investment in PersolKelly Pte Ltd. (Details) $ in Millions	Apr. 01, 2020 USD ($)	Jul. 04, 2021 USD ($) geography	Jun. 28, 2020 USD ($)	Jul. 04, 2021 USD ($) geography	Jun. 28, 2020 USD ($)	Jan. 03, 2021 USD ($)
Schedule of Equity Method Investments [Line Items]
Number of geographies in which entity operates \| geography		10		10
Equity in net earnings (loss) of affiliate		$ 1.7	$ (1.3)	$ 0.6	$ (2.8)
Investment in equity affiliate		$ 120.0		$ 120.0		$ 118.5
PersolKelly Pte. Ltd.
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage		49.00%		49.00%
Due from PersolKelly Pte. Ltd.						$ 5.6
Proceeds from collection of (payments to fund) long-term loans to related parties		$ 5.8
Kelly Services Australia Pty Ltd and Kelly Services (New Zealand) Limited
Schedule of Equity Method Investments [Line Items]
Proceeds from royalties received	$ 0.7
Kelly Services Australia Pty Ltd and Kelly Services (New Zealand) Limited \| Joint Venture
Schedule of Equity Method Investments [Line Items]
Ownership percentage sold	100.00%
Proceeds from sale of equity method investments	$ 17.5

Fair Value Measurements - Schedule of Assets Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Millions	Jul. 04, 2021	Jan. 03, 2021
Assets, Fair Value Disclosure [Abstract]
Investment in Persol Holdings	$ 187.7	$ 164.2
Measured on Recurring Basis
Assets, Fair Value Disclosure [Abstract]
Money market funds	6.1	120.3
Investment in Persol Holdings	187.7	164.2
Total assets at fair value	193.8	284.5
Liabilities, Fair Value Disclosure [Abstract]
Brazil indemnification	(2.7)	(2.6)
Total liabilities at fair value	(6.2)	(6.4)
Measured on Recurring Basis \| Greenwood/Asher
Liabilities, Fair Value Disclosure [Abstract]
Earnout, fair value	(1.7)	(2.1)
Measured on Recurring Basis \| Insight
Liabilities, Fair Value Disclosure [Abstract]
Earnout, fair value	(1.8)	(1.7)
Measured on Recurring Basis \| Level 1
Assets, Fair Value Disclosure [Abstract]
Money market funds	6.1	120.3
Investment in Persol Holdings	187.7	164.2
Total assets at fair value	193.8	284.5
Liabilities, Fair Value Disclosure [Abstract]
Brazil indemnification	0.0	0.0
Total liabilities at fair value	0.0	0.0
Measured on Recurring Basis \| Level 1 \| Greenwood/Asher
Liabilities, Fair Value Disclosure [Abstract]
Earnout, fair value	0.0	0.0
Measured on Recurring Basis \| Level 1 \| Insight
Liabilities, Fair Value Disclosure [Abstract]
Earnout, fair value	0.0	0.0
Measured on Recurring Basis \| Level 2
Assets, Fair Value Disclosure [Abstract]
Money market funds	0.0	0.0
Investment in Persol Holdings	0.0	0.0
Total assets at fair value	0.0	0.0
Liabilities, Fair Value Disclosure [Abstract]
Brazil indemnification	0.0	0.0
Total liabilities at fair value	0.0	0.0
Measured on Recurring Basis \| Level 2 \| Greenwood/Asher
Liabilities, Fair Value Disclosure [Abstract]
Earnout, fair value	0.0	0.0
Measured on Recurring Basis \| Level 2 \| Insight
Liabilities, Fair Value Disclosure [Abstract]
Earnout, fair value	0.0	0.0
Measured on Recurring Basis \| Level 3
Assets, Fair Value Disclosure [Abstract]
Money market funds	0.0	0.0
Investment in Persol Holdings	0.0	0.0
Total assets at fair value	0.0	0.0
Liabilities, Fair Value Disclosure [Abstract]
Brazil indemnification	(2.7)	(2.6)
Total liabilities at fair value	(6.2)	(6.4)
Measured on Recurring Basis \| Level 3 \| Greenwood/Asher
Liabilities, Fair Value Disclosure [Abstract]
Earnout, fair value	(1.7)	(2.1)
Measured on Recurring Basis \| Level 3 \| Insight
Liabilities, Fair Value Disclosure [Abstract]
Earnout, fair value	$ (1.8)	$ (1.7)

Fair Value Measurements - Narrative (Details) - USD ($) $ in Millions	3 Months Ended				6 Months Ended		12 Months Ended
	Jul. 04, 2021	Apr. 04, 2021	Jun. 28, 2020	Mar. 29, 2020	Jul. 04, 2021	Jun. 28, 2020	Jan. 03, 2021	Mar. 08, 2021	Nov. 18, 2020	Jan. 14, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Indemnification liabilities, expense (income)					$ (0.1)
Goodwill impairment charge	$ 0.0		$ 0.0	$ 147.7	0.0	$ 147.7
Proceeds from Sale of Equity Securities, FV-NI					5.0	$ 0.0
Insight
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Additional consideration payable										$ 1.6
Adjustment to earnout liability	0.1						$ 0.1
Greenwood/Asher
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Additional consideration payable									$ 2.1
Adjustment to earnout liability		$ (0.4)			(0.4)
Persol Holdings Investment
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cost of equity securities	18.7				18.7		20.1
Business Talent Group, LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Proceeds from Sale of Equity Securities, FV-NI	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	$ 1.4
Debt and equity securities, realized gain (loss)		$ (1.4)
Other Assets
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	6.1				6.1		5.1
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Indemnification liability	2.7				2.7		2.6
Level 3 \| Insight
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Additional consideration payable	1.8				1.8		1.7
Level 3 \| Greenwood/Asher
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Additional consideration payable	$ 1.7				$ 1.7		$ 2.1

Restructuring - Narrative (Details) - USD ($) $ in Millions	6 Months Ended
Restructuring - Narrative (Details) - USD ($) $ in Millions	Jun. 28, 2020	Jul. 04, 2021	Apr. 04, 2021	Jan. 03, 2021
Restructuring and Related Activities [Abstract]
Restructuring costs	$ 8.5
Restructuring accrual		$ 0.6	$ 1.5	$ 3.5

Restructuring - Schedule of Restructuring and Related Costs (Details) $ in Millions	6 Months Ended
	Jun. 28, 2020 USD ($)
Restructuring Cost and Reserve [Line Items]
Lease Termination Costs	$ 4.8
Severance Costs	3.7
Total	8.5
Professional & Industrial
Restructuring Cost and Reserve [Line Items]
Lease Termination Costs	3.5
Severance Costs	0.9
Total	4.4
Science, Engineering & Technology
Restructuring Cost and Reserve [Line Items]
Lease Termination Costs	0.5
Severance Costs	0.0
Total	0.5
Education
Restructuring Cost and Reserve [Line Items]
Lease Termination Costs	0.1
Severance Costs	0.7
Total	0.8
International
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	1.7
Total	$ 1.7

Restructuring - Restructuring Reserve (Details) - USD ($) $ in Millions	3 Months Ended
	Jul. 04, 2021	Apr. 04, 2021
Restructuring Reserve [Roll Forward]
Beginning balance	$ 1.5	$ 3.5
Reductions for cash payments related to all restructuring activities	(0.9)	(2.0)
Ending balance	$ 0.6	$ 1.5

Goodwill - Narrative (Details) - USD ($) $ in Millions	3 Months Ended			6 Months Ended
Goodwill - Narrative (Details) - USD ($) $ in Millions	Jul. 04, 2021	Jun. 28, 2020	Mar. 29, 2020	Jul. 04, 2021	Jun. 28, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill impairment charge	$ 0.0	$ 0.0	$ 147.7	$ 0.0	$ 147.7

Goodwill - Changes in the Net Carrying Amount of Goodwill (Details) - USD ($) $ in Millions	3 Months Ended			6 Months Ended
	Jul. 04, 2021	Jun. 28, 2020	Mar. 29, 2020	Jul. 04, 2021	Jun. 28, 2020
Goodwill [Roll Forward]
Goodwill, beginning balance				$ 3.5
Additions to Goodwill				111.3
Impairment Adjustments	$ 0.0	$ 0.0	$ (147.7)	0.0	$ (147.7)
Goodwill, ending balance	114.8			114.8
Science, Engineering & Technology
Goodwill [Roll Forward]
Goodwill, beginning balance				0.0
Additions to Goodwill				111.3
Impairment Adjustments				0.0
Goodwill, ending balance	111.3			111.3
Education
Goodwill [Roll Forward]
Goodwill, beginning balance				3.5
Additions to Goodwill				0.0
Impairment Adjustments				0.0
Goodwill, ending balance	$ 3.5			$ 3.5

Accumulated Other Comprehensive Income (Loss) - Schedule of Accumulated Other Comprehensive Income (Loss) by Component, Net of Tax (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jul. 04, 2021	Jun. 28, 2020	Jul. 04, 2021	Jun. 28, 2020
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Stockholders' Equity Attributable to Parent, Beginning Balance			$ 1,203.0
Other comprehensive income (loss)	$ 2.0	$ 2.7	(11.6)	$ (4.7)
Stockholders' Equity Attributable to Parent, Ending Balance	1,243.8	1,145.6	1,243.8	1,145.6
Foreign currency translation adjustments:
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Stockholders' Equity Attributable to Parent, Beginning Balance	(14.4)	(20.6)	(0.8)	(13.2)
Other comprehensive income (loss) before reclassifications	2.0	2.7	(11.6)	(4.7)
Amounts reclassified from accumulated other comprehensive income (loss)	0.0	0.0	0.0	0.0
Other comprehensive income (loss)	2.0	2.7	(11.6)	(4.7)
Stockholders' Equity Attributable to Parent, Ending Balance	(12.4)	(17.9)	(12.4)	(17.9)
Pension liability adjustments:
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Stockholders' Equity Attributable to Parent, Beginning Balance	(3.4)	(2.6)	(3.4)	(2.6)
Other comprehensive income (loss) before reclassifications	0.0	0.0	0.0	0.0
Amounts reclassified from accumulated other comprehensive income (loss)	0.0	0.0	0.0	0.0
Other comprehensive income (loss)	0.0	0.0	0.0	0.0
Stockholders' Equity Attributable to Parent, Ending Balance	(3.4)	(2.6)	(3.4)	(2.6)
Accumulated Other Comprehensive Income (Loss)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Stockholders' Equity Attributable to Parent, Beginning Balance	(17.8)	(23.2)	(4.2)	(15.8)
Other comprehensive income (loss)	2.0	2.7	(11.6)	(4.7)
Stockholders' Equity Attributable to Parent, Ending Balance	$ (15.8)	$ (20.5)	$ (15.8)	$ (20.5)

- Definition

+ References

+ Details

Earnings (Loss) Per Share - Reconciliation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Jul. 04, 2021	Jun. 28, 2020	Jul. 04, 2021	Jun. 28, 2020
Earnings Per Share [Abstract]
Net earnings (loss)	$ 24.0	$ 41.1	$ 49.6	$ (112.1)
Less: earnings allocated to participating securities	(0.2)	(0.3)	(0.4)	0.0
Net earnings (loss) available to common shareholders	$ 23.8	$ 40.8	$ 49.2	$ (112.1)
Average shares outstanding (millions):
Basic (in shares)	39.4	39.3	39.4	39.2
Dilutive share awards (in shares)	0.1	0.1	0.1	0.0
Diluted (in shares)	39.5	39.4	39.5	39.2
Basic earnings (loss) per share on common stock (in dollars per share)	$ 0.60	$ 1.04	$ 1.25	$ (2.86)
Diluted earnings (loss) per share on common stock (in dollars per share)	$ 0.60	$ 1.04	$ 1.25	$ (2.86)

Earnings (Loss) Per Share - Narrative (Details) - $ / shares	3 Months Ended		6 Months Ended
	Jul. 04, 2021	Jun. 28, 2020	Jul. 04, 2021	Jun. 28, 2020
Class A Common Stock
Dividends Payable [Line Items]
Dividends per share (in dollars per share)	$ 0	$ 0	$ 0	$ 0.075
Class B Common Stock
Dividends Payable [Line Items]
Dividends per share (in dollars per share)	$ 0	$ 0	$ 0	$ 0.075

Stock-Based Compensation - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jul. 04, 2021	Jun. 28, 2020	Jul. 04, 2021	Jun. 28, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense (benefit)	$ 1.4	$ 1.2	$ 2.8	$ 2.4
Related tax benefit (expense)	$ 0.3	$ 0.2	$ 0.4	$ 0.0

Stock-Based Compensation - Schedule of Nonvested Performance Shares (Details) shares in Thousands	6 Months Ended
	Jul. 04, 2021 $ / shares shares
Financial Measure Performance Shares
Shares
Nonvested, beginning balance (in shares) \| shares	366
Granted (in shares) \| shares	180
Vested (in shares) \| shares	(13)
Forfeited (in shares) \| shares	(16)
Vesting adjustment (in shares) \| shares	(94)
Nonvested, ending balance (in shares) \| shares	423
Weighted Average Grant Date Fair Value
Nonvested, beginning balance (in dollars per share) \| $ / shares	$ 22.40
Granted (in dollars per share) \| $ / shares	20.20
Vested (in dollars per share) \| $ / shares	24.90
Forfeited (in dollars per share) \| $ / shares	24.73
Vesting adjustment (in dollars per share) \| $ / shares	16.99
Nonvested, ending balance (in dollars per share) \| $ / shares	$ 22.50
TSR Performance Shares
Shares
Nonvested, beginning balance (in shares) \| shares	47
Granted (in shares) \| shares	0
Vested (in shares) \| shares	0
Forfeited (in shares) \| shares	0
Vesting adjustment (in shares) \| shares	(47)
Nonvested, ending balance (in shares) \| shares	0
Weighted Average Grant Date Fair Value
Nonvested, beginning balance (in dollars per share) \| $ / shares	$ 31.38
Granted (in dollars per share) \| $ / shares	0
Vested (in dollars per share) \| $ / shares	0
Forfeited (in dollars per share) \| $ / shares	0
Vesting adjustment (in dollars per share) \| $ / shares	31.38
Nonvested, ending balance (in dollars per share) \| $ / shares	$ 0

Stock-Based Compensation - Schedule of Nonvested Restricted Stock (Details) - Restricted Stock shares in Thousands	6 Months Ended
	Jul. 04, 2021 $ / shares shares
Shares
Nonvested, beginning balance (in shares) \| shares	281
Granted (in shares) \| shares	211
Vested (in shares) \| shares	(87)
Forfeited (in shares) \| shares	(15)
Nonvested, ending balance (in shares) \| shares	390
Weighted Average Grant Date Fair Value
Nonvested, beginning balance (in dollars per share) \| $ / shares	$ 22.74
Granted (in dollars per share) \| $ / shares	21.31
Vested (in dollars per share) \| $ / shares	23.36
Forfeited (in dollars per share) \| $ / shares	24.19
Nonvested, ending balance (in dollars per share) \| $ / shares	$ 21.78

Sale of Assets - Narrative (Details) $ in Millions		3 Months Ended
Sale of Assets - Narrative (Details) $ in Millions	Mar. 20, 2020 USD ($) headquarters	Jun. 28, 2020 USD ($)
Sale of Assets [Abstract]
Proceeds from wage subsidy receivables, net of fees and retainers		$ 16.9
Percentage of receivables held as retainer		5.00%
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		6 Months Ended
	Jul. 04, 2021	Jun. 28, 2020	Jul. 04, 2021	Jun. 28, 2020
Other Income and Expenses [Abstract]
Interest income	$ 0.0	$ 0.1	$ 0.1	$ 0.4
Interest expense	(0.6)	(0.8)	(1.2)	(1.7)
Dividend income	1.0	1.3	1.0	1.3
Foreign exchange gains (losses)	(0.7)	1.3	(0.9)	3.7
Other income	0.0	0.7		0.6
Other expense			(2.7)
Other Income (Expense), Net	$ (0.3)	$ 2.6	$ (3.7)	$ 4.3

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
Income Taxes (Details) - USD ($) $ in Millions	Jul. 04, 2021	Jun. 28, 2020	Jul. 04, 2021	Jun. 28, 2020
Income Taxes [Line Items]
Income tax expense (benefit)	$ (2.6)	$ 0.9	$ 7.9	$ (35.3)
United Kingdom
Income Taxes [Line Items]
Income tax expense (benefit)	(5.2)
Brazil
Income Taxes [Line Items]
Income tax expense (benefit)		(7.7)
Mexico
Income Taxes [Line Items]
Deferred tax asset	4.4		4.4
Persol Holdings
Income Taxes [Line Items]
Income tax expense (benefit)	$ 1.9	$ 9.0	$ 11.1	(14.8)
Goodwill
Income Taxes [Line Items]
Income tax expense (benefit)				$ (23.0)

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Contingencies - Narrative (Details) - USD ($) $ in Millions	Jul. 04, 2021	Jan. 03, 2021
Loss Contingencies [Line Items]
Accrual for litigation costs	$ 1.3	$ 1.4
Minimum
Loss Contingencies [Line Items]
Loss contingency, portion not accrued	0.4
Maximum
Loss Contingencies [Line Items]
Loss contingency, portion not accrued	$ 4.3

Segment Disclosures - Narrative (Details)	6 Months Ended
Segment Disclosures - Narrative (Details)	Jul. 04, 2021 segment
Segment Reporting [Abstract]
Number of reportable segments	5

Segment Disclosures - Segment Revenue From Service (Details) - Service - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jul. 04, 2021	Jun. 28, 2020	Jul. 04, 2021	Jun. 28, 2020
Revenue from Services
Segment revenue from services	$ 1,258.1	$ 975.3	$ 2,464.0	$ 2,236.4
Less: Intersegment revenue
Revenue from Services
Segment revenue from services	(0.2)	(0.1)	(0.4)	(0.2)
Professional & Industrial \| Reporting Segments
Revenue from Services
Segment revenue from services	466.5	406.4	934.1	900.2
Science, Engineering & Technology \| Reporting Segments
Revenue from Services
Segment revenue from services	298.2	247.3	552.9	517.5
Education \| Reporting Segments
Revenue from Services
Segment revenue from services	105.9	25.1	217.5	167.6
Outsourcing & Consulting \| Reporting Segments
Revenue from Services
Segment revenue from services	107.3	83.6	206.6	173.1
International \| Reporting Segments
Revenue from Services
Segment revenue from services	$ 280.4	$ 213.0	$ 553.3	$ 478.2

Segment Disclosures - Segment Earnings (loss) From Operations (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jul. 04, 2021	Jun. 28, 2020	Jul. 04, 2021	Jun. 28, 2020
Earnings (loss) from Operations
Gross profit	$ 231.0	$ 189.2	$ 444.3	$ 412.5
SG&A expenses	(217.3)	(178.1)	(420.0)	(397.6)
Earnings (loss) from operations	13.7	11.1	24.3	(100.7)
Gain (loss) on investment in Persol Holdings	6.3	29.6	36.3	(48.2)
Other income (expense), net	(0.3)	2.6	(3.7)	4.3
Earnings (loss) before taxes and equity in net earnings (loss) of affiliate	19.7	43.3	56.9	(144.6)
Corporate
Earnings (loss) from Operations
Earnings (loss) from operations	(21.4)	(19.3)	(43.3)	(159.0)
Professional & Industrial \| Reporting Segments
Earnings (loss) from Operations
Gross profit	75.2	78.9	151.1	164.0
SG&A expenses	(69.0)	(64.6)	(138.4)	(145.1)
Earnings (loss) from operations	6.2	14.3	12.7	18.9
Science, Engineering & Technology \| Reporting Segments
Earnings (loss) from Operations
Gross profit	66.5	50.6	119.7	105.3
SG&A expenses	(46.9)	(31.3)	(82.6)	(67.8)
Earnings (loss) from operations	19.6	19.3	37.1	37.5
Education \| Reporting Segments
Earnings (loss) from Operations
Gross profit	16.8	4.3	34.0	24.7
SG&A expenses	(15.3)	(9.5)	(29.5)	(26.1)
Earnings (loss) from operations	1.5	(5.2)	4.5	(1.4)
Outsourcing & Consulting \| Reporting Segments
Earnings (loss) from Operations
Gross profit	34.8	29.2	66.1	58.0
SG&A expenses	(30.1)	(25.1)	(58.5)	(53.7)
Earnings (loss) from operations	4.7	4.1	7.6	4.3
International \| Reporting Segments
Earnings (loss) from Operations
Gross profit	37.7	26.2	73.4	60.5
SG&A expenses	(34.6)	(28.3)	(67.7)	(61.5)
Earnings (loss) from operations	$ 3.1	$ (2.1)	$ 5.7	$ (1.0)

Segment Disclosures - Depreciation and Amortization Expense Included in SG&A Expenses (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jul. 04, 2021	Jun. 28, 2020	Jul. 04, 2021	Jun. 28, 2020
Earnings (loss) from Operations
Depreciation and amortization			$ 14.1	$ 12.0
Professional & Industrial
Earnings (loss) from Operations
Depreciation and amortization	$ 1.4	$ 1.3	2.8	2.7
Science, Engineering & Technology
Earnings (loss) from Operations
Depreciation and amortization	3.3	1.1	4.3	2.1
Education
Earnings (loss) from Operations
Depreciation and amortization	0.9	0.9	1.9	1.8
Outsourcing & Consulting
Earnings (loss) from Operations
Depreciation and amortization	0.2	0.2	0.4	0.3
International
Earnings (loss) from Operations
Depreciation and amortization	$ 0.5	$ 0.5	$ 1.0	$ 1.1

Label	Element	Value
Accounting Standards Update [Extensible Enumeration]	us-gaap_AccountingStandardsUpdateExtensibleList	Accounting Standards Update 2016-13 [Member]

- Definition

Indicates amendment to accounting standards.

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+ Details