0000055135-22-000022 | 10-Q | XBRL Viewer

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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Oct. 02, 2022	Oct. 31, 2022
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Oct. 02, 2022
Document Transition Report	false
Entity File Number	0-1088
Entity Registrant Name	KELLY SERVICES, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	38-1510762
Entity Address, Address Line One	999 West Big Beaver Road
Entity Address, City or Town	Troy
Entity Address, State or Province	MI
Entity Address, Postal Zip Code	48084
City Area Code	248
Local Phone Number	362-4444
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Current Fiscal Year End Date	--01-01
Amendment Flag	false
Entity Central Index Key	0000055135
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Class A Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		34,590,876
Class B Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		3,357,146
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	9 Months Ended
Contingencies	Oct. 02, 2022
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 third quarter-end 2022 and year-end 2021, the gross accrual for litigation costs amounted to $5.6 million and $1.4 million, respectively. The Company maintains insurance coverage which may cover certain losses. When losses exceed the applicable policy deductible and realization of recovery of the loss 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 and other assets in the consolidated balance sheet. At third quarter-end 2022, the related insurance receivables amounted to $2.7 million. At year-end 2021, there were no related insurance receivables. The Company estimates the aggregate range of reasonably possible losses, in excess of amounts accrued, is $0.5 million to $4.0 million as of third quarter-end 2022. 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	9 Months Ended
New Accounting Pronouncements	Oct. 02, 2022
Accounting Standards Update and Change in Accounting Principle [Abstract]
New Accounting Pronouncements	New Accounting Pronouncements Recently Adopted In October 2021, the FASB issued Accounting Standards Update ("ASU") 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers, to require that an acquirer recognize and measure contract assets and contract liabilities acquired in a business combination in accordance with Topic 606, Revenue from Contracts with Customers. At the acquisition date, an acquirer should account for the related revenue contracts in accordance with Topic 606 as if it had originated the contracts. The amendments in this update are effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years and should be applied prospectively to business combinations that occur after the effective date. We early adopted this standard in the first quarter of 2022 and the adoption did not have a material impact to our consolidated financial statements. In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848) - Facilitation of the Effects of Reference Rate Reform on Financial Reporting. ASU 2020-04 provides optional expedients and exceptions for applying GAAP to contracts, hedging relationships and other transactions affected by reference rate reform if certain criteria are met. The amendments in this update apply only to contracts, hedging relationships and other transactions that reference LIBOR or another reference rate expected to be discontinued because of reference rate reform. ASU 2020-04 was effective for the Company in the first quarter of fiscal 2021. The adoption of this standard did not have a material impact to our consolidated financial statements. In January 2020, the FASB issued ASU 2020-01 which clarifies the interaction of rules for equity securities, the equity method of accounting, and forward contracts and purchase options on certain types of securities. The guidance clarifies how to account for the transition into and out of the equity method of accounting when considering observable transactions under the measurement alternative. The ASU is effective for annual reporting periods beginning after December 15, 2020, including interim reporting periods within those annual periods, with early adoption permitted. 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. Not Yet Adopted 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		9 Months Ended
	Oct. 02, 2022	Oct. 03, 2021	Oct. 02, 2022	Oct. 03, 2021
Revenue from services	$ 1,167.9	$ 1,195.4	$ 3,731.6	$ 3,659.4
Cost of services	927.3	966.5	2,970.0	2,986.2
Gross profit	240.6	228.9	761.6	673.2
Selling, general and administrative expenses	231.1	219.9	707.3	639.9
Goodwill impairment charge	30.7	0.0	30.7	0.0
Loss on disposal	0.2	0.0	18.7	0.0
Gain on sale of assets	0.0	0.0	(5.3)	0.0
Earnings (loss) from operations	(21.4)	9.0	10.2	33.3
Gain (loss) on investment in Persol Holdings	0.0	35.5	(67.2)	71.8
Loss on currency translation from liquidation of subsidiary	0.0	0.0	(20.4)	0.0
Other income (expense), net	0.2	(0.3)	1.9	(4.0)
Earnings (loss) before taxes and equity in net earnings (loss) of affiliate	(21.2)	44.2	(75.5)	101.1
Income tax expense (benefit)	(5.0)	11.1	(13.1)	19.0
Net earnings (loss) before equity in net earnings (loss) of affiliate	(16.2)	33.1	(62.4)	82.1
Equity in net earnings (loss) of affiliate	0.0	1.7	0.8	2.3
Net earnings (loss)	$ (16.2)	$ 34.8	$ (61.6)	$ 84.4
Basic earnings (loss) per share (in dollars per share)	$ (0.43)	$ 0.87	$ (1.62)	$ 2.12
Diluted earnings (loss) per share (in dollars per share)	$ (0.43)	$ 0.87	$ (1.62)	$ 2.12
Average shares outstanding (millions):
Basic (in shares)	37.9	39.4	38.2	39.4
Diluted (in shares)	37.9	39.5	38.2	39.5
Service
Revenue from services	$ 1,167.9	$ 1,195.4	$ 3,731.6	$ 3,659.4

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 02, 2022	Oct. 03, 2021	Oct. 02, 2022	Oct. 03, 2021
Statement of Comprehensive Income [Abstract]
Net earnings (loss)	$ (16.2)	$ 34.8	$ (61.6)	$ 84.4
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments, net of tax benefit of $0.1, tax expense of $0.1, $0.0 and $0.5, respectively	(8.8)	(3.5)	(17.4)	(15.1)
Less: Reclassification adjustments included in net earnings (loss) - liquidation of Japan subsidiary	0.0	0.0	20.4	0.0
Less: Reclassification adjustments included in net earnings (loss) - equity method investment and other	1.9	0.0	4.6	0.0
Foreign currency translation adjustments	(6.9)	(3.5)	7.6	(15.1)
Other comprehensive income (loss)	(6.9)	(3.5)	7.6	(15.1)
Comprehensive income (loss)	$ (23.1)	$ 31.3	$ (54.0)	$ 69.3

- 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		9 Months Ended
	Oct. 02, 2022	Oct. 03, 2021	Oct. 02, 2022	Oct. 03, 2021
Statement of Comprehensive Income [Abstract]
Foreign currency translation adjustments, tax expense (benefit)	$ (0.1)	$ 0.1	$ 0.0	$ 0.5

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Millions	Oct. 02, 2022	Jan. 02, 2022
Current Assets
Cash and equivalents	$ 122.4	$ 112.7
Trade accounts receivable, less allowances of $12.1 and $12.6, respectively	1,519.9	1,423.2
Prepaid expenses and other current assets	83.1	52.8
Assets held for sale	4.7	0.0
Total current assets	1,730.1	1,588.7
Property and equipment:
Property and equipment	168.7	205.1
Accumulated depreciation	(143.8)	(169.8)
Net property and equipment	24.9	35.3
Operating lease right-of-use assets	67.3	75.8
Deferred taxes	300.7	302.8
Goodwill	161.4	114.8
Investment in Persol Holdings	0.0	264.3
Investment in equity affiliate	0.0	123.4
Other assets	397.5	389.1
Total noncurrent assets	951.8	1,305.5
Total Assets	2,681.9	2,894.2
Current Liabilities
Short-term borrowings	0.1	0.0
Accounts payable and accrued liabilities	735.2	687.2
Operating lease liabilities	14.4	17.5
Accrued payroll and related taxes	321.4	318.4
Accrued workers’ compensation and other claims	24.4	20.8
Income and other taxes	47.5	51.3
Total current liabilities	1,143.0	1,095.2
Noncurrent Liabilities
Operating lease liabilities	55.6	61.4
Accrued payroll and related taxes	0.0	57.6
Accrued workers’ compensation and other claims	43.4	37.0
Accrued retirement benefits	172.7	220.0
Other long-term liabilities	14.5	86.8
Total noncurrent liabilities	286.2	462.8
Commitments and contingencies (see Contingencies footnote)
Treasury stock, at cost
Paid-in capital	26.6	23.9
Earnings invested in the business	1,220.1	1,315.0
Accumulated other comprehensive income (loss)	(20.1)	(27.7)
Total stockholders’ equity	1,252.7	1,336.2
Total Liabilities and Stockholders’ Equity	2,681.9	2,894.2
Class A Common Stock
Capital stock, $1.00 par value
Common stock, value	35.1	36.7
Treasury stock, at cost
Treasury stock, value	(11.8)	(14.5)
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	Oct. 02, 2022	Jan. 02, 2022
Allowance for trade accounts receivables	$ 12.1	$ 12.6
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)	35.1	36.7
Treasury stock, common stock (in shares)	0.6	0.7
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	Capital Stock Capital Stock, Class A common stock	Capital Stock Capital Stock, Class B common stock	Treasury Stock Treasury Stock, Class A common stock	Treasury Stock Treasury Stock, Class B common stock	Paid-in Capital	Earnings Invested in the Business	Accumulated Other Comprehensive Income (Loss)
Beginning balance at Jan. 03, 2021		$ 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				1.9	0.0	1.9
Net earnings (loss)	$ 84.4						84.4
Dividends							(2.0)
Share retirement		0.0					0.0
Other comprehensive income (loss), net of tax	(15.1)							(15.1)
Ending balance at Oct. 03, 2021	1,274.1	36.7	3.4	(14.6)	(0.6)	23.2	1,245.3	(19.3)
Beginning balance at Jul. 04, 2021		36.7	3.4	(14.7)	(0.6)	22.3	1,212.5	(15.8)
Increase (Decrease) in Stockholders' Equity
Net issuance of stock awards				0.1	0.0	0.9
Net earnings (loss)	34.8						34.8
Dividends							(2.0)
Share retirement		0.0					0.0
Other comprehensive income (loss), net of tax	(3.5)							(3.5)
Ending balance at Oct. 03, 2021	1,274.1	36.7	3.4	(14.6)	(0.6)	23.2	1,245.3	(19.3)
Beginning balance at Jan. 02, 2022	1,336.2	36.7	3.4	(14.5)	(0.6)	23.9	1,315.0	(27.7)
Increase (Decrease) in Stockholders' Equity
Net issuance of stock awards				2.7	0.0	2.7
Net earnings (loss)	(61.6)						(61.6)
Dividends							(7.7)
Share retirement		(1.6)					(25.6)
Other comprehensive income (loss), net of tax	7.6							7.6
Ending balance at Oct. 02, 2022	1,252.7	35.1	3.4	(11.8)	(0.6)	26.6	1,220.1	(20.1)
Beginning balance at Jul. 03, 2022		35.1	3.4	(11.9)	(0.6)	24.9	1,239.2	(13.2)
Increase (Decrease) in Stockholders' Equity
Net issuance of stock awards				0.1	0.0	1.7
Net earnings (loss)	(16.2)						(16.2)
Dividends							(2.9)
Share retirement		0.0					0.0
Other comprehensive income (loss), net of tax	(6.9)							(6.9)
Ending balance at Oct. 02, 2022	$ 1,252.7	$ 35.1	$ 3.4	$ (11.8)	$ (0.6)	$ 26.6	$ 1,220.1	$ (20.1)

- Definition

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

+ 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.

+ References

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+ Details

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Millions	9 Months Ended
	Oct. 02, 2022	Oct. 03, 2021
Cash flows from operating activities:
Net earnings (loss)	$ (61.6)	$ 84.4
Adjustments to reconcile net earnings (loss) to net cash from operating activities:
Goodwill impairment charge	30.7	0.0
Deferred income taxes on goodwill impairment charge	(5.3)	0.0
Loss on disposal	18.7	0.0
Depreciation and amortization	24.7	22.0
Operating lease asset amortization	14.2	16.0
Provision for credit losses and sales allowances	1.7	0.8
Stock-based compensation	5.9	4.0
(Gain) loss on investment in Persol Holdings	67.2	(71.8)
Loss on currency translation from liquidation of subsidiary	20.4	0.0
Gain on foreign currency remeasurement	(5.5)	0.0
Gain on sale of assets	(5.3)	0.0
Equity in net (earnings) loss of PersolKelly Pte. Ltd.	(0.8)	(2.3)
Other, net	3.5	4.6
Changes in operating assets and liabilities, net of acquisitions	(220.2)	(26.7)
Net cash (used in) from operating activities	(111.7)	31.0
Cash flows from investing activities:
Capital expenditures	(5.6)	(7.5)
Proceeds from sale of assets	4.5	0.0
Acquisition of companies, net of cash received	(143.1)	(213.0)
Cash disposed from sale of Russia, net of proceeds	(6.0)	0.0
Proceeds from company-owned life insurance	1.5	10.4
Proceeds from sale of Persol Holdings investment	196.9	0.0
Proceeds from sale of equity method investment	119.5	0.0
Proceeds related to loans with equity affiliate	0.0	5.8
Proceeds from equity securities	0.0	5.0
Other investing activities	0.0	0.9
Net cash from (used in) investing activities	167.7	(198.4)
Cash flows from financing activities:
Net change in short-term borrowings	0.2	(0.2)
Financing lease payments	(1.2)	(1.3)
Dividend payments	(7.7)	(2.0)
Payments of tax withholding for stock awards	(0.9)	(0.6)
Buyback of common shares	(27.2)	0.0
Contingent consideration payments	(0.7)	(1.6)
Other financing activities	0.1	0.0
Net cash used in financing activities	(37.4)	(5.7)
Effect of exchange rates on cash, cash equivalents and restricted cash	(7.4)	(3.9)
Net change in cash, cash equivalents and restricted cash	11.2	(177.0)
Cash, cash equivalents and restricted cash at beginning of period	119.5	228.1
Cash, cash equivalents and restricted cash at end of period	130.7	51.1
Cash and cash equivalents	122.4	43.5
Restricted cash included in prepaid expenses and other current assets	0.8	1.0
Restricted cash included in other assets	$ 7.5	$ 6.6

Basis of Presentation	9 Months Ended
Basis of Presentation	Oct. 02, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of PresentationThe 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 2, 2022, included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission on February 17, 2022 (the 2021 consolidated financial statements). There were no changes in accounting policies as disclosed in the Form 10-K, with the exception of those described in the New Accounting Pronouncements footnote. The Company’s third fiscal quarter ended on October 2, 2022 (2022) and October 3, 2021 (2021), each of which contained 13 weeks. The corresponding September year-to-date periods for 2022 and 2021 each contained 39 weeks.Certain reclassifications have been made to the prior year's consolidated financial statements to conform to the current year's presentation.

Revenue

9 Months Ended

Oct. 02, 2022

Revenue from Contract with Customer [Abstract]

Revenue

Revenue Disaggregated by Service Type

Kelly has five operating 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):


	Third Quarter				September Year to Date
	2022		2021		2022		2021
Professional & Industrial
Staffing services	$	297.9	$	344.7	$	942.3	$	1,057.0
Permanent placement	6.1		6.9		24.0		17.1
Outcome-based services	104.6		101.0		302.4		312.6
Total Professional & Industrial	408.6		452.6		1,268.7		1,386.7

Science, Engineering & Technology
Staffing services	220.6		214.0		664.3		613.1
Permanent placement	7.1		6.5		23.6		17.4
Outcome-based services	93.6		85.7		274.8		228.6
Total Science, Engineering & Technology	321.3		306.2		962.7		859.1

Education
Staffing services	103.0		65.7		427.4		280.6
Permanent placement	1.3		0.9		5.8		3.5
Total Education	104.3		66.6		433.2		284.1

Outsourcing & Consulting
Talent solutions	118.5		113.4		352.0		320.0
Total Outsourcing & Consulting	118.5		113.4		352.0		320.0

International
Staffing services	205.8		247.1		684.7		784.7
Permanent placement	5.3		5.4		17.8		16.3
Talent solutions	4.4		4.3		13.4		9.1
Total International	215.5		256.8		715.9		810.1

Total Intersegment	(0.3)		(0.2)		(0.9)		(0.6)

Total Revenue from Services	$	1,167.9	$	1,195.4	$	3,731.6	$	3,659.4

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 our Mexico operations, which are included in the Americas region, and Europe.

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


	Third Quarter				September Year to Date
	2022		2021		2022		2021
Americas
United States	$	861.0	$	851.7	$	2,746.5	$	2,604.8
Canada	43.3		43.3		122.7		116.9
Puerto Rico	28.3		25.5		84.8		76.6
Mexico	10.9		14.4		32.4		82.1

Total Americas Region	943.5		934.9		2,986.4		2,880.4

Europe
Switzerland	55.2		54.5		165.5		161.2
France	45.8		56.3		150.8		168.1
Portugal	41.9		36.6		125.8		120.9
Italy	16.4		18.5		54.3		56.0
United Kingdom	14.2		17.2		45.2		51.9
Russia	5.0		33.0		63.4		99.3



Other	35.6		33.7		107.6		93.3
Total Europe Region	214.1		249.8		712.6		750.7







Total Asia-Pacific Region	10.3		10.7		32.6		28.3

Total Kelly Services, Inc.	$	1,167.9	$	1,195.4	$	3,731.6	$	3,659.4

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


	Third Quarter				September Year to Date
	2022		2021		2022		2021
Science, Engineering & Technology
Americas	$	317.2	$	304.3	$	951.4	$	854.1
Europe	4.1		1.9		11.3		5.0
Total Science, Engineering & Technology	$	321.3	$	306.2	$	962.7	$	859.1

Outsourcing & Consulting
Americas	$	103.1	$	97.5	$	302.5	$	274.9
Europe	5.1		5.2		16.9		16.8
Asia-Pacific	10.3		10.7		32.6		28.3
Total Outsourcing & Consulting	$	118.5	$	113.4	$	352.0	$	320.0

International
Americas	$	10.6	$	14.1	$	31.5	$	81.2
Europe	204.9		242.7		684.4		728.9
Total International	$	215.5	$	256.8	$	715.9	$	810.1

Deferred Costs

Deferred fulfillment costs, which are included in prepaid expenses and other current assets in the consolidated balance sheet, were $2.4 million as of third quarter-end 2022 and $1.3 million as of year-end 2021. Amortization expense for the deferred costs for the third quarter and September year-to-date 2022 was $3.2 million and $7.0 million, respectively. Amortization expense for the deferred costs for the third quarter and September year-to-date 2021 was $4.3 million and $16.4 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
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-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130551-203045

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130556-203045

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-Section 50
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-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130550-203045

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-Section 50
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-Subparagraph (e)
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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 https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-Section 50
-Paragraph 12
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-Section 50
-Paragraph 12
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

+ Details

Credit Losses

9 Months Ended

Oct. 02, 2022

Credit Loss [Abstract]

Credit Losses

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):


	September Year to Date
	2022		2021
Allowance for credit losses:
Beginning balance	$	9.4	$	9.8
Current period provision	1.3		0.8
Currency exchange effects	(0.4)		(0.4)
Write-offs	(1.8)		(0.7)
Ending balance	$	8.5	$	9.5

Write-offs are presented net of recoveries, which were not material for September year-to-date 2022 and 2021.

We were engaged in litigation with a customer over a disputed accounts receivable balance for certain services rendered more than five years ago, which had been recorded as a long-term receivable in other assets in the consolidated balance sheet. The related allowance for credit losses on this long-term customer receivable was $10.9 million and represented the likelihood of collection. In September 2021, a final ruling in the case was entered in favor of the customer. As a result, in the third quarter of 2021, we wrote off the entire receivable balance with this customer, including $0.6 million not previously reserved. The unreserved portion was recorded in SG&A expenses in the consolidated statements of earnings. The 2021 September year-to-date rollforward of our allowance for credit losses related to the long-term customer receivable, which was recorded in other assets in the consolidated balance sheet, is as follows (in millions of dollars):


	September Year to Date
	2021
Allowance for credit losses:
Beginning balance	$	10.9

Current period provision	0.6

Write-offs	(11.5)
Ending Balance	$	—

There were no allowances for long-term customer receivables during September year-to-date 2022. No other allowances related to other receivables were material for September year-to-date 2022.

- 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

9 Months Ended

Oct. 02, 2022

Mergers, Acquisitions and Dispositions [Abstract]

Acquisitions and Disposition

Acquisitions

In the second quarter of 2022, Kelly Services USA, LLC ("KSU"), a wholly owned subsidiary of the Company, acquired Pediatric Therapeutic Services ("PTS"), as detailed below. In the first quarter of 2022, the Company acquired Rocket Power Holdings LLC and Rocket Power Ops LLC (collectively, "RocketPower"), as detailed below. In the second quarter of 2021, the Company acquired Softworld, Inc. ("Softworld"), as detailed below.

Pediatric Therapeutic Services

On May 2, 2022, KSU acquired 100% of the membership interests of PTS for a purchase price of $82.1 million. PTS is a specialty firm that provides and manages various state and federally mandated in-school therapy services. This acquisition expands Education's K-12 solution offering in the education staffing market and serves as an entry point into the therapeutic services market. Under terms of the purchase agreement, the purchase price was adjusted for cash held by PTS at the closing date and estimated working capital adjustments resulting in the Company paying cash of $85.7 million. Total consideration includes $1.1 million of additional consideration that is payable to the seller by the end of 2022 related to employee retention credits and is recorded in accounts payable and accrued liabilities in the consolidated balance sheet. In the third quarter of 2022, the Company paid $0.1 million of the employee retention credits. The total consideration is as follows (in millions of dollars):


Cash consideration paid	$	85.7
Additional consideration payable	1.1
Total consideration	$	86.8

Due to the limited amount of time that has passed since acquiring PTS, 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	$	0.9
Trade accounts receivable	10.0
Prepaid expenses and other current assets	1.6
Net property and equipment	0.4


Goodwill	36.3
Intangibles	40.3

Accounts payable and accrued liabilities, current	(2.6)

Accrued payroll and related taxes, current	(0.1)



Total consideration, including working capital adjustments	$	86.8

The fair value of the acquired receivables represents the contractual value. Included in the assets purchased in the PTS acquisition was $40.3 million of intangibles, made up of $29.8 million in customer relationships, $9.3 million associated with PTS's trade names and $1.2 million for non-compete agreements. Customer relationships will be amortized over 15 years with no residual value, trade names will be amortized over 15 years with no residual value, and the non-compete agreements will be amortized over five years with no residual value. Goodwill generated from the acquisition was primarily attributable to expected synergies from combining operations and expanding market potential and was assigned to the Education operating segment (see Goodwill and Intangible Assets footnote). All of the goodwill is expected to be deductible for tax purposes.

PTS's results of operations are included in the Education segment. Our consolidated revenues for the third quarter and September year-to-date 2022 included $8.0 million and $15.2 million, respectively, from PTS. Our consolidated earnings from operations for the third quarter and September year-to-date 2022 included $0.7 million and $1.6 million, respectively, from PTS. Pro forma results of operations for this acquisition have not been presented as the acquisition does not have a material impact to the consolidated statements of earnings.

RocketPower

On March 7, 2022, the Company acquired 100% of the issued and outstanding membership interests of RocketPower for a purchase price of $59.3 million. RocketPower is a leading provider of RPO and other outsourced talent solutions to U.S. high-tech companies. This acquisition expands OCG's RPO solution and delivery offering and enhances the specialty RPO strategy and expertise within the high-tech industry. Under terms of the purchase agreement, the purchase price was adjusted for cash held by RocketPower at the closing date and estimated working capital adjustments resulting in the Company paying cash of $61.8 million. Total consideration includes $1.1 million of additional consideration that is payable to the seller in 2023 related to employee retention credits and contingent consideration with an initial estimated fair value of $0.6 million related to an earnout payment with a maximum potential cash payment of $31.8 million in the event certain financial metrics are met per the terms of the agreement. The initial fair value of the earnout was established using a Black Scholes model and it was reassessed in the third quarter of 2022 (see Fair Value Measurements footnote). The total consideration is as follows (in millions of dollars):


Cash consideration paid	$	61.8
Additional consideration payable	1.1
Contingent consideration	0.6
Total consideration	$	63.5

Due to the limited amount of time that has passed since acquiring RocketPower, 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	$	3.5
Trade accounts receivable	6.9
Prepaid expenses and other current assets	1.8
Net property and equipment	0.1


Goodwill	41.0
Intangibles	15.8

Accounts payable and accrued liabilities, current	(2.9)

Accrued payroll and related taxes, current	(1.5)

Other long-term liabilities	(1.2)

Total consideration, including working capital adjustments	$	63.5

The fair value of the acquired receivables represents the contractual value. Included in the assets purchased in the RocketPower acquisition was $15.8 million of intangible assets, made up of $7.5 million in customer relationships, $6.6 million associated with RocketPower's trade names and $1.7 million for non-compete agreements. Customer relationships will be amortized over three years with no residual value, trade names will be amortized over 10 years with no residual value, and the non-compete agreements will be amortized over six years with no residual value. Goodwill generated from the acquisition was primarily attributable to expected synergies from combining operations and expanding market potential and was assigned to the OCG operating segment. The amount of goodwill expected to be deductible for tax purposes is approximately $28.0 million. In the third quarter of 2022, changes in market conditions triggered interim impairment tests for both long-lived assets and goodwill, resulting in the Company recording goodwill impairment expense of $30.7 million (see Goodwill and Intangible Assets footnote).

RocketPower's results of operations are included in the OCG segment in 2022 on a one-month lag, accordingly our first quarter 2022 consolidated revenues and earnings from operations did not include any results from RocketPower. Our consolidated revenues for the third quarter and September year-to-date 2022 included $7.0 million and $18.5 million, respectively, from RocketPower. Our consolidated earnings from operations for the third quarter and September year-to-date 2022 included a loss of $0.6 million and earnings of $0.5 million, respectively, from RocketPower. Pro forma results of operations for this acquisition have not been presented as the acquisition does not have a material impact to the consolidated statements of earnings.

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 is intended to 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 the fourth quarter of 2022. In the third quarter of 2021, the Company received cash for a post-close working capital adjustment of $6.0 million. 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

As of first quarter-end 2022, the purchase price allocation for this acquisition was final. 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 and Intangible Assets footnote). All of the goodwill is expected to be deductible for tax purposes.

Disposition

On July 20, 2022, the Company completed the sale of its Russia operations ("disposal group"), which was included in the Company's International operating segment. The Company received cash proceeds of $7.4 million, which is less than the cash disposed of in the sale, resulting in investing cash outflows of $6.0 million in the consolidated statements of cash flows. The disposal group was previously reported as held for sale as of our second quarter-end 2022 with an $18.5 million impairment charge associated with the transaction. The total loss on the sale is $18.7 million, resulting from an additional $0.2 million loss on the transaction in the third quarter of 2022, which is recorded in loss on disposal in the consolidated statements of earnings. The loss on disposal includes the liquidation of the cumulative translation adjustment of $1.4 million.

The disposal group does not meet the requirements to be classified as discontinued operations as the sale does not have a material effect on the Company's operations and does not represent a strategic shift in the Company's strategy. Our consolidated revenue for the third quarter of 2022 and 2021 included $5.0 million and $33.0 million, respectively, from the Russia operations and for September year-to-date 2022 and 2021 included $63.4 million and $99.3 million, respectively, from the Russia operations. Our consolidated earnings before taxes for the third quarter of 2022 and 2021 included $0.3 million and $1.1 million, respectively, from the Russia operations and for September year-to-date 2022 and 2021 included $1.4 million and $2.4 million, respectively, from the Russia operations.

The major classes of divested assets and liabilities were as follows (in millions of dollars):


Assets divested
Cash and equivalents	$	13.4
Trade accounts receivable, net	22.8
Prepaid expenses and other current assets	0.7
Property and equipment, net	0.7

Deferred taxes	0.4
Other assets	0.3
Assets divested	38.3

Liabilities divested
Accounts payable and accrued liabilities	(0.6)

Accrued payroll and related taxes	(7.3)
Income and other taxes	(5.7)
Liabilities divested	(13.6)

Disposal group, net	$	24.7

Investment in Persol Holdings	9 Months Ended
Investment in Persol Holdings	Oct. 02, 2022
Investment in Persol Holdings [Abstract]
Investment in Persol Holdings	Investment in Persol Holdings Prior to February 2022, the Company had 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"). In February 2022, the Company's board approved a series of transactions that ended the cross-shareholding agreement with Persol Holdings. On February 14, 2022, the Company repurchased 1,576,169 Class A and 1,475 Class B common shares held by Persol Holdings for $27.2 million. The purchase price was based on the average closing price of the last five business days prior to the transaction. The shares were subsequently retired and returned to an authorized, unissued status. In accordance with the Company's policy, the amount paid to repurchase the shares in excess of par value of $25.6 million was recorded to earnings invested in the business in the consolidated balance sheet at the time of the share retirement. On February 15, 2022, Kelly Services Japan, Inc. sold the investment in the common stock of Persol Holdings in an open-market transaction for proceeds of $196.9 million, net of transaction fees. As our investment was a noncontrolling interest in Persol Holdings, the investment was recorded at fair value based on the quoted market price of Persol Holdings stock on the Tokyo Stock Exchange through the date of the transaction (see Fair Value Measurements footnote). The $67.2 million loss in the first quarter of 2022 recorded in gain (loss) on investment in Persol Holdings in the consolidated statements of earnings included $52.4 million for losses related to changes in fair value up to the date of the transaction and $14.8 million for the discount from the market price on the date of the sale and transaction costs. The gain on the investment of $35.5 million and $71.8 million in the third quarter and September year-to-date 2021, respectively, was recorded in gain (loss) on investment in Persol Holdings in the consolidated statements of earnings. Subsequent to the transaction discussed above, the Company commenced the dissolution process of its Kelly Services Japan, Inc. subsidiary, which was considered substantially liquidated as of first quarter-end 2022. As a result, the Company recognized a $20.4 million cumulative translation adjustment loss in the first quarter of 2022, which is recorded in loss on currency translation from liquidation of subsidiary in the consolidated statements of earnings. The Company also recognized a $5.5 million foreign exchange gain related to U.S.-denominated cash equivalents held by Kelly Services Japan, Inc. following the sale of the Persol Holdings shares and prior to a dividend payment to the Company in the first quarter of 2022. The foreign exchange gain is recorded in other income (expense), net in the consolidated statements of earnings.

Investment in PersolKelly Pte Ltd.	9 Months Ended
Investment in PersolKelly Pte Ltd.	Oct. 02, 2022
Equity Method Investments and Joint Ventures [Abstract]
Investment in PersolKelly Pte Ltd.	Investment in PersolKelly Pte. Ltd. Prior to February 2022, the Company had 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. On February 14, 2022, the Company entered into an agreement to sell 95% of the Company's shares in the JV to Persol Asia Pacific Pte. Ltd. On March 1, 2022, the Company received cash proceeds of $119.5 million. The carrying value of the shares sold was $117.6 million. In addition, the Company had $1.9 million of accumulated other comprehensive income representing the Company's share of the JV's other comprehensive income over time related to the shares sold that was realized upon the sale, offsetting the $1.9 million gain that resulted from the proceeds in excess of the carrying value. The operating results of the Company’s interest in the JV were accounted for on a one-quarter lag under the equity method and were reported in equity in net earnings (loss) of affiliate in the consolidated statements of earnings through the date of the sale. Such amounts were earnings of $0.8 million in September year-to-date 2022, representing the results through the date of the sale, and earnings of $1.7 million and $2.3 million in the third quarter and September year-to-date 2021, respectively. After the sale, the Company has a 2.5% ownership interest in the JV and discontinued its use of equity method accounting. The remaining investment is accounted for as an equity investment without a readily determinable fair value (see Fair Value Measurements footnote). The equity investment, included in other assets on the Company’s consolidated balance sheet, totaled $6.4 million as of third quarter-end 2022 and the investment in equity affiliate on the Company's consolidated balance sheet totaled $123.4 million as of year-end 2021.

Fair Value Measurements

9 Months Ended

Oct. 02, 2022

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 third quarter-end 2022 and year-end 2021 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 Third Quarter-End 2022
Description	Total		Level 1		Level 2		Level 3
	(In millions of dollars)
Money market funds	$	33.8	$	33.8	$	—	$	—
Investment in Persol Holdings	—		—		—		—

Total assets at fair value	$	33.8	$	33.8	$	—	$	—

Brazil indemnification	$	(3.3)	$	—	$	—	$	(3.3)
Greenwood/Asher earnout	(3.2)		—		—		(3.2)
RocketPower earnout	—		—		—		—
Total liabilities at fair value	$	(6.5)	$	—	$	—	$	(6.5)


	As of Year-End 2021
Description	Total		Level 1		Level 2		Level 3
	(In millions of dollars)
Money market funds	$	96.3	$	96.3	$	—	$	—
Investment in Persol Holdings	264.3		264.3		—		—
Total assets at fair value	$	360.6	$	360.6	$	—	$	—

Brazil indemnification	$	(2.4)	$	—	$	—	$	(2.4)
Greenwood/Asher earnout	(4.6)		—		—		(4.6)

Total liabilities at fair value	$	(7.0)	$	—	$	—	$	(7.0)

Money market funds represent investments in money market funds that hold government securities, of which $7.5 million as of third quarter-end 2022 and $6.5 million as of year-end 2021 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 third quarter-end 2022 and year-end 2021 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.

On February 15, 2022, Kelly Services Japan, Inc. sold the investment in the common stock of Persol Holdings in an open-market transaction. The valuation of the investment was based on the quoted market price of Persol Holdings stock on the Tokyo Stock Exchange as of year-end 2021, and the related changes in fair value were recorded in the consolidated statements of earnings (see Investment in Persol Holdings footnote). The cost of this yen-denominated investment, which fluctuated based on foreign exchange rates, was $18.0 million at year-end 2021.

As of third quarter-end 2022, the Company had an indemnification liability totaling $3.3 million with $0.3 million in accounts payable and accrued liabilities and $3.0 million in other long-term liabilities, and $2.4 million at year-end 2021, in other long-term liabilities in the consolidated balance sheet related to the 2020 sale of the Brazil operations. As part of the sale, the Company 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. 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 2022, the Company reassessed the value of the indemnification liability and determined that it was necessary to record an increase to the liability of $0.8 million. Additionally, during year-to-date 2022, 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 Greenwood/Asher, totaling $3.2 million at third quarter-end 2022 in accounts payable and accrued liabilities and $4.6 million at year-end 2021 with $2.3 million in accounts payable and accrued liabilities and $2.3 million in other long-term liabilities in the consolidated balance sheet. The initial valuation of the earnout liability was established using a Black Scholes model and represented the fair value and is considered a Level 3 liability. During the first quarter of 2022, the Company paid the year one portion of the earnout totaling $2.3 million. In the consolidated statements of cash flows, $0.7 million of the payment is reflected as a financing activity representing the initial fair value of the earnout, with the remainder flowing through operating activities. During year-to-date 2022, the Company reassessed the value of the earnout liability and determined it was necessary to record an increase to the liability of $0.9 million.

The Company recorded an initial earnout liability relating to the 2022 acquisition of RocketPower, totaling $0.6 million, with $0.5 million in accounts payable and accrued liabilities and $0.1 million 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 represented the fair value and was considered a Level 3 liability. In the third quarter of 2022, we reassessed the value of the earnout liability and determined that the fair value was zero. The maximum total cash payments which may be due related to the earnout liability is $31.8 million.

Equity Investment Without Readily Determinable Fair Value

On March 1, 2022, the Company sold the majority of its investment in the JV (see Investment in PersolKelly Pte. Ltd. footnote), with the remaining 2.5% interest now being measured using the measurement alternative for equity investments without a readily determinable fair value. The measurement alternative represents cost, less impairment, plus or minus observable price changes. The sale of the shares of the JV represented an observable transaction requiring the Company to calculate the current fair value based on the purchase price of the shares, in which the resulting adjustment was not material. The investment totaled $6.4 million as of third quarter-end 2022, representing total cost plus observable price changes to date.

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. The investment was also measured using the measurement alternative for equity investments without a readily determinable fair value as described above. 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 was 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, the investment had a carrying value of $1.4 million, representing total cost plus observable price changes to date. In the first quarter of 2021, 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 consolidated statements of earnings.

Assets Measured at Fair Value on a Nonrecurring Basis

During the third quarter of 2022, customers within the high-tech industry vertical in which RocketPower specializes reduced or eliminated their full-time hiring, reducing demand for RocketPower’s services, and on-going economic uncertainty has more broadly impacted the growth in demand for RPO in the near-term. These changes in market conditions therefore caused a triggering event requiring an interim impairment test for both long-lived assets and goodwill.

As a result of the long-lived asset recoverability test for RocketPower’s intangible assets, we determined that undiscounted future cash flows exceeded the carrying amount of the asset group and were recoverable. As a result of the quantitative assessment for goodwill, we determined that the estimated fair value of the RocketPower reporting unit no longer exceeded the carrying value, and recorded a goodwill impairment charge of $30.7 million in the third quarter of 2022 (see Goodwill and Intangible Assets 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

9 Months Ended

Oct. 02, 2022

Restructuring and Related Activities [Abstract]

Restructuring

In the first quarter of 2022, the Company took restructuring actions designed to increase efficiency. There were no restructuring charges incurred in the second or third quarter of 2022 or September year-to-date 2021.

Restructuring costs incurred in the first quarter of 2022 totaled $1.7 million and were recorded entirely in SG&A expenses in the consolidated statements of earnings, as detailed below (in millions of dollars):


	Severance Costs		Lease Termination Costs		Total

Professional & Industrial	$	0.1	$	0.2	$	0.3

Education	0.4		—		0.4
Outsourcing & Consulting	0.2		—		0.2

Corporate	0.8		—		0.8
Total	$	1.5	$	0.2	$	1.7

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


Balance as of year-end 2021	$	2.9
Additions charged to Professional & Industrial	0.3

Additions charged to Outsourcing & Consulting	0.2
Additions charged to Education	0.4

Additions charged to Corporate	0.8

Reductions for cash payments related to all restructuring activities	(2.0)
Balance as of first quarter-end 2022	2.6
Reductions for cash payments related to all restructuring activities	(1.1)
Accrual adjustments	(0.2)
Balance as of second quarter-end 2022	1.3
Reductions for cash payments related to all restructuring activities	(0.6)

Balance as of third quarter-end 2022	$	0.7

The remaining balance of $0.7 million as of third quarter-end 2022 primarily represents severance costs, and the majority is expected to be paid by year-end 2022. No material adjustments are expected to be recorded.

Goodwill and Intangible Assets

9 Months Ended

Oct. 02, 2022

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

The changes in the carrying amount of goodwill as of September year-to-date 2022 are included in the table below:


	As of Year-End 2021		Additions to Goodwill		Impairment Adjustments		As of Third Quarter-End 2022
	(In millions of dollars)
Science, Engineering & Technology	$	111.3	$	—	$	—	$	111.3
Education	3.5		36.3		—		39.8
Outsourcing & Consulting	—		41.0		(30.7)		10.3
Total	$	114.8	$	77.3	$	(30.7)	$	161.4

The goodwill resulting from the acquisition of RocketPower during the first quarter of 2022 was allocated to the OCG reportable segment. The goodwill resulting from the acquisition of PTS during the second quarter of 2022 was allocated to the Education reportable segment. (See Additions to Goodwill column in the table above and the Acquisitions and Disposition footnote for more details regarding each acquisition.)

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. We also perform a qualitative review on a quarterly basis of our long-lived assets, comprised of net property and equipment and definite-lived intangible assets, whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.

RocketPower has definite-lived intangible assets, consisting of trades names, customer relationships and non-compete agreements, which are amortized over their estimated useful lives. We performed a long-lived asset recoverability test for RocketPower and determined that undiscounted future cash flows exceeded the carrying amount of the asset group and were recoverable.

We performed an interim step one quantitative test for RocketPower’s goodwill and determined that the estimated fair value of the reporting unit no longer exceeded the carrying value. Based on the result of our interim goodwill impairment test as of third quarter 2022, we recorded a goodwill impairment charge of $30.7 million to write off a portion of RocketPower’s goodwill, with $10.3 million goodwill remaining in the OCG reportable segment as of third quarter-end 2022. (See Impairment Adjustments column in the table above.)

In performing the step one quantitative test and consistent with our prior practice, we determined the fair value of the RocketPower reporting unit using the income approach. 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 unit. Assumptions and estimates about future cash flows and discount rates are complex and often subjective. Our analysis used the following significant assumptions: expected future revenue growth rates, profit margins and discount rate.

If current expectations of future revenue and profit margins are not met, or if market factors outside of our control change significantly, including discount rate, and other market factors, then the remaining goodwill of the RocketPower reporting unit may be impaired in the future, resulting in additional goodwill impairment charges.

Accumulated Other Comprehensive Income (Loss)

9 Months Ended

Oct. 02, 2022

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 third quarter and September year-to-date 2022 and 2021 are included in the table below. Amounts in parentheses indicate debits.

Third quarter 2022 reclassification adjustments out of accumulated other comprehensive income (loss) related to equity method investment and other, included $1.4 million related to the liquidation of the cumulative translation adjustment for the sale of our Russia operations, which was recorded in loss on disposal in the consolidated statements of earnings. (See Acquisitions and Disposition footnote for more details.) The remaining third quarter 2022 reclassification adjustments out of accumulated other comprehensive income (loss) related to equity method investment and other, were recorded in the other income (expense), net line item in the consolidated statement of earnings.

September year-to-date 2022 reclassification adjustments out of accumulated other comprehensive income (loss) related to the liquidation of the Japan subsidiary, were recorded in loss on currency translation from liquidation of subsidiary in the consolidated statements of earnings. September year-to-date 2022 reclassification adjustments out of accumulated other comprehensive income (loss) related to equity method investment and other, included $1.9 million related to the investment in PersolKelly Pte. Ltd., were recorded in other income (expense), net in the consolidated statements of earnings. (See Investment in PersolKelly Pte. Ltd. footnote for more details.)


	Third Quarter				September Year to Date
	2022		2021		2022		2021
	(In millions of dollars)
Foreign currency translation adjustments:
Beginning balance	$	(10.5)	$	(12.4)	$	(25.0)	$	(0.8)
Other comprehensive income (loss) before reclassifications	(8.8)		(3.5)		(17.4)		(15.1)
Amounts reclassified from accumulated other comprehensive income (loss) - liquidation of Japan subsidiary	—		—		20.4		—
Amounts reclassified from accumulated other comprehensive income (loss) - equity method investment and other	1.9		—		4.6		—
Net current-period other comprehensive income (loss)	(6.9)		(3.5)		7.6		(15.1)
Ending balance	(17.4)		(15.9)		(17.4)		(15.9)









Pension liability adjustments:
Beginning balance	(2.7)		(3.4)		(2.7)		(3.4)
Other comprehensive income (loss) before reclassifications	—		—		—		—
Amounts reclassified from accumulated other comprehensive income (loss)	—		—		—		—
Net current-period other comprehensive income (loss)	—		—		—		—
Ending balance	(2.7)		(3.4)		(2.7)		(3.4)

Total accumulated other comprehensive income (loss)	$	(20.1)	$	(19.3)	$	(20.1)	$	(19.3)

Earnings (Loss) Per Share

9 Months Ended

Oct. 02, 2022

Earnings Per Share [Abstract]

Earnings (Loss) Per Share

The reconciliation of basic and diluted earnings (loss) per share on common stock for the third quarter and September year-to-date 2022 and 2021 follows (in millions of dollars except per share data):


	Third Quarter				September Year to Date
	2022		2021		2022		2021
Net earnings (loss)	$	(16.2)	$	34.8	$	(61.6)	$	84.4
Less: earnings allocated to participating securities	—		(0.4)		—		(0.8)
Net earnings (loss) available to common shareholders	$	(16.2)	$	34.4	$	(61.6)	$	83.6

Average shares outstanding (millions):
Basic	37.9		39.4		38.2		39.4
Dilutive share awards	—		0.1		—		0.1
Diluted	37.9		39.5		38.2		39.5

Basic earnings (loss) per share	$	(0.43)	$	0.87	$	(1.62)	$	2.12
Diluted earnings (loss) per share	$	(0.43)	$	0.87	$	(1.62)	$	2.12

Potentially dilutive shares outstanding are primarily related to deferred common stock related to the non-employee directors deferred compensation plan for the third quarter of 2021 and September year-to-date 2021. Due to our net loss in the third quarter of 2022 and September year-to-date 2022, potentially dilutive shares primarily related to deferred common stock associated with the non-employee directors deferred compensation plan of 0.2 million shares had an anti-dilutive effect on diluted earnings per share and were excluded from the computation for the third quarter of 2022 and September year-to-date 2022. Dividends paid per share for Class A and Class B common stock were $0.075 for the third quarter 2022, $0.20 for September year-to-date 2022 and $0.05 for the third quarter 2021 and September year-to-date 2021.

Stock-Based Compensation

9 Months Ended

Oct. 02, 2022

Share-Based Payment Arrangement [Abstract]

Stock-Based Compensation

For the third quarter of 2022, the Company recognized stock compensation expense of $2.1 million and a related tax benefit of $0.3 million. For the third quarter of 2021, the Company recognized stock compensation expense of $1.2 million and a related tax benefit of $0.2 million. For September year-to-date 2022, the Company recognized stock compensation expense of $5.9 million and a related tax benefit of $0.8 million. For September year-to-date 2021, the Company recognized stock compensation expense of $4.0 million and a related tax benefit of $0.6 million.

Performance Shares

During the first quarter of 2022, 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: 2022, 2023 and 2024, 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. Earned shares during each performance period will cliff vest in February 2025 after approval of the financial results by the Compensation Committee, if not forfeited by the recipient. No dividends are paid on these performance shares.

A summary of the status of all nonvested performance shares at target as of third quarter-end 2022 and year-to-date 2022 changes is presented as follows below (in thousands of shares except per share data). The vesting adjustment in the table below represents the 2019 and a portion of the 2021 financial measure performance shares that did not vest because actual achievement was below the threshold level and resulted in no payout.


	Financial Measure Performance Shares
	Shares	Weighted Average Grant Date Fair Value
Nonvested at year-end 2021	708	$	20.03
Granted	186	21.19
Vested	(48)	22.55
Forfeited	(12)	16.81
Vesting adjustment	(142)	24.45
Nonvested at third quarter-end 2022	692	$	19.41

Restricted Stock

A summary of the status of nonvested restricted stock as of third quarter-end 2022 and year-to-date 2022 changes is presented as follows below (in thousands of shares except per share data). The changes in the table below primarily relate to activity from the first and second quarters of 2022.


	Shares	Weighted Average Grant Date Fair Value
Nonvested at year-end 2021	403	$	21.24
Granted	403	20.34
Vested	(104)	22.44
Forfeited	(91)	21.56
Nonvested at third quarter-end 2022	611	$	20.39

Sale of Assets	9 Months Ended
Sale of Assets	Oct. 02, 2022
Sale of Assets [Abstract]
Sale of Assets	Sale of Assets In June 2022, the Company sold an under-utilized real property for a purchase price of $4.5 million, subject to final closing adjustments. The Company received cash proceeds of $3.6 million in the second quarter of 2022 and previously received cash proceeds of $0.8 million as a deposit in 2021 when the contract was first executed. As of the date of the sale, the land had insignificant carrying value; as such, the resulting gain on the sale was $4.4 million, which is recorded in gain on sale of assets in the consolidated statements of earnings. In January 2022, the Company sold a property for a purchase price of $0.9 million, subject to final closing adjustments. The Company received cash proceeds of $0.9 million in the first quarter of 2022. As of the date of the sale, the property had an immaterial carrying value; as such, the resulting gain on the sale of the property was $0.9 million, which is recorded in gain on sale of assets in the consolidated statements of earnings.

Held for Sale	9 Months Ended
Held for Sale	Oct. 02, 2022
Assets Held for Sale [Abstract]
Held for Sale	Held for SaleKelly Properties, LLC, a wholly owned subsidiary of the Company, entered into an agreement on May 11, 2022 to sell real property located in Troy, Michigan. Accordingly, during the second quarter of 2022, the transaction met the criteria to classify the property as held for sale. The property held for sale includes the property and all improvements to the property, together with all rights and easements. Assets held for sale are recorded at the lower of their carrying value or fair value less estimated costs to sell, and depreciation is suspended on assets upon classification to held for sale. The carrying amount of the property held for sale as of third quarter-end 2022 is $4.7 million, which is less than the sales price in the purchase agreement, less estimated costs to sell. The Company has presented these assets as current assets held for sale in the consolidated balance sheet as of third quarter-end 2022. On October 31, 2022, the sale of the property was completed and the Company received proceeds of $5.6 million, net of commissions and transaction expenses.

Other Income (Expense), Net

9 Months Ended

Oct. 02, 2022

Other Income and Expenses [Abstract]

Other Income (Expense), Net

Included in other income (expense), net for the third quarter and September year-to-date 2022 and 2021 are the following:


	Third Quarter				September Year to Date
	2022		2021		2022		2021
	(In millions of dollars)
Interest income	$	0.7	$	0.1	$	1.2	$	0.2
Interest expense	(0.5)		(0.7)		(1.6)		(1.9)
Dividend income	—		—		—		1.0
Foreign exchange gains (losses)	0.1		0.3		5.7		(0.6)
Other	(0.1)		—		(3.4)		(2.7)
Other income (expense), net	$	0.2	$	(0.3)	$	1.9	$	(4.0)

Included in Other for September year-to-date 2022 is $0.8 million of expense related to the remeasurement of the Brazil indemnification liability (see Fair Value Measurements footnote). Included in foreign exchange gains (losses) for September year-to-date 2022 is a $5.5 million foreign exchange gain on a U.S. dollar-denominated cash balance held by the Company's Japan entity (see Investment in Persol Holdings footnote). Included in Other for September 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	9 Months Ended
Income Taxes	Oct. 02, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Income tax benefit was $5.0 million for the third quarter of 2022 and income tax expense was $11.1 million for the third quarter of 2021. Income tax benefit was $13.1 million for September year-to-date 2022 and income tax expense was $19.0 million for September year-to-date 2021. The third quarter and September year-to-date 2022 amounts were impacted by changes in earnings from operations and from non-taxable returns on life insurance policies. The second quarter of 2021 also benefited $5.2 million from a change in United Kingdom tax rates. 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, prior to February 2022, changes in the fair value of the Company's investment in Persol Holdings, which were treated as discrete since they cannot be estimated. 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.

- 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

9 Months Ended

Oct. 02, 2022

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.

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 third quarter and September year-to-date 2022 and 2021. 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.


	Third Quarter				September Year to Date
	2022		2021		2022		2021
	(In millions of dollars)
Revenue from Services:

Professional & Industrial	$	408.6	$	452.6	$	1,268.7	$	1,386.7
Science, Engineering & Technology	321.3		306.2		962.7		859.1
Education	104.3		66.6		433.2		284.1
Outsourcing & Consulting	118.5		113.4		352.0		320.0
International	215.5		256.8		715.9		810.1

Less: Intersegment revenue	(0.3)		(0.2)		(0.9)		(0.6)

Consolidated Total	$	1,167.9	$	1,195.4	$	3,731.6	$	3,659.4


	Third Quarter				September Year to Date
	2022		2021		2022		2021
	(In millions of dollars)
Earnings (loss) from Operations:

Professional & Industrial gross profit	$	70.3	$	76.6	$	231.2	$	227.7
Professional & Industrial SG&A expenses	(65.3)		(69.4)		(204.1)		(207.8)
Professional & Industrial earnings (loss) from operations	5.0		7.2		27.1		19.9

Science, Engineering & Technology gross profit	76.3		68.1		225.3		187.8
Science, Engineering & Technology SG&A expenses	(53.4)		(48.4)		(161.4)		(131.0)
Science, Engineering & Technology earnings (loss) from operations	22.9		19.7		63.9		56.8

Education gross profit	16.6		10.0		69.2		44.0
Education SG&A expenses	(21.4)		(17.0)		(60.4)		(46.5)
Education earnings (loss) from operations	(4.8)		(7.0)		8.8		(2.5)

Outsourcing & Consulting gross profit	44.1		37.3		127.6		103.4
Outsourcing & Consulting SG&A expenses	(37.7)		(30.7)		(111.8)		(89.2)
Goodwill impairment charge	(30.7)		—		(30.7)		—
Outsourcing & Consulting earnings (loss) from operations	(24.3)		6.6		(14.9)		14.2

International gross profit	33.3		36.9		108.3		110.3
International SG&A expenses	(31.4)		(34.5)		(99.2)		(102.2)
International earnings (loss) from operations	1.9		2.4		9.1		8.1

Corporate	(21.9)		(19.9)		(70.4)		(63.2)
Loss on disposal	(0.2)		—		(18.7)		—
Gain on sale of assets	—		—		5.3		—
Consolidated Total	(21.4)		9.0		10.2		33.3
Gain (loss) on investment in Persol Holdings	—		35.5		(67.2)		71.8
Loss on currency translation from liquidation of subsidiary	—		—		(20.4)		—
Other income (expense), net	0.2		(0.3)		1.9		(4.0)

Earnings (loss) before taxes and equity in net earnings (loss) of affiliate	$	(21.2)	$	44.2	$	(75.5)	$	101.1

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


	Third Quarter				September Year to Date
	2022		2021		2022		2021
	(In millions of dollars)
Depreciation and amortization:

Professional & Industrial	$	0.8	$	1.3	$	2.9	$	4.1
Science, Engineering & Technology	3.2		3.2		9.5		7.5
Education	1.6		0.9		3.7		2.8
Outsourcing & Consulting	1.0		0.1		2.2		0.5
International	0.3		0.5		1.3		1.5

- 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.

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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-URI https://asc.fasb.org/topic&trid=2134510

+ Details

Subsequent Event	9 Months Ended
Subsequent Event	Oct. 02, 2022
Subsequent Events [Abstract]
Subsequent Events	Subsequent EventOn November 9, 2022, the Company's board of directors approved a plan for the Company to repurchase shares of its Class A common stock with a market value not to exceed $50.0 million through transactions executed in the open market within one year.

New Accounting Pronouncements (Policies)	9 Months Ended
New Accounting Pronouncements (Policies)	Oct. 02, 2022
Accounting Standards Update and Change in Accounting Principle [Abstract]
New Accounting Pronouncements	New Accounting Pronouncements Recently Adopted In October 2021, the FASB issued Accounting Standards Update ("ASU") 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers, to require that an acquirer recognize and measure contract assets and contract liabilities acquired in a business combination in accordance with Topic 606, Revenue from Contracts with Customers. At the acquisition date, an acquirer should account for the related revenue contracts in accordance with Topic 606 as if it had originated the contracts. The amendments in this update are effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years and should be applied prospectively to business combinations that occur after the effective date. We early adopted this standard in the first quarter of 2022 and the adoption did not have a material impact to our consolidated financial statements. In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848) - Facilitation of the Effects of Reference Rate Reform on Financial Reporting. ASU 2020-04 provides optional expedients and exceptions for applying GAAP to contracts, hedging relationships and other transactions affected by reference rate reform if certain criteria are met. The amendments in this update apply only to contracts, hedging relationships and other transactions that reference LIBOR or another reference rate expected to be discontinued because of reference rate reform. ASU 2020-04 was effective for the Company in the first quarter of fiscal 2021. The adoption of this standard did not have a material impact to our consolidated financial statements. In January 2020, the FASB issued ASU 2020-01 which clarifies the interaction of rules for equity securities, the equity method of accounting, and forward contracts and purchase options on certain types of securities. The guidance clarifies how to account for the transition into and out of the equity method of accounting when considering observable transactions under the measurement alternative. The ASU is effective for annual reporting periods beginning after December 15, 2020, including interim reporting periods within those annual periods, with early adoption permitted. 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. Not Yet Adopted 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)

9 Months Ended

Oct. 02, 2022

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

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


	Third Quarter				September Year to Date
	2022		2021		2022		2021
Professional & Industrial
Staffing services	$	297.9	$	344.7	$	942.3	$	1,057.0
Permanent placement	6.1		6.9		24.0		17.1
Outcome-based services	104.6		101.0		302.4		312.6
Total Professional & Industrial	408.6		452.6		1,268.7		1,386.7

Science, Engineering & Technology
Staffing services	220.6		214.0		664.3		613.1
Permanent placement	7.1		6.5		23.6		17.4
Outcome-based services	93.6		85.7		274.8		228.6
Total Science, Engineering & Technology	321.3		306.2		962.7		859.1

Education
Staffing services	103.0		65.7		427.4		280.6
Permanent placement	1.3		0.9		5.8		3.5
Total Education	104.3		66.6		433.2		284.1

Outsourcing & Consulting
Talent solutions	118.5		113.4		352.0		320.0
Total Outsourcing & Consulting	118.5		113.4		352.0		320.0

International
Staffing services	205.8		247.1		684.7		784.7
Permanent placement	5.3		5.4		17.8		16.3
Talent solutions	4.4		4.3		13.4		9.1
Total International	215.5		256.8		715.9		810.1

Total Intersegment	(0.3)		(0.2)		(0.9)		(0.6)

Total Revenue from Services	$	1,167.9	$	1,195.4	$	3,731.6	$	3,659.4

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


	Third Quarter				September Year to Date
	2022		2021		2022		2021
Americas
United States	$	861.0	$	851.7	$	2,746.5	$	2,604.8
Canada	43.3		43.3		122.7		116.9
Puerto Rico	28.3		25.5		84.8		76.6
Mexico	10.9		14.4		32.4		82.1

Total Americas Region	943.5		934.9		2,986.4		2,880.4

Europe
Switzerland	55.2		54.5		165.5		161.2
France	45.8		56.3		150.8		168.1
Portugal	41.9		36.6		125.8		120.9
Italy	16.4		18.5		54.3		56.0
United Kingdom	14.2		17.2		45.2		51.9
Russia	5.0		33.0		63.4		99.3



Other	35.6		33.7		107.6		93.3
Total Europe Region	214.1		249.8		712.6		750.7







Total Asia-Pacific Region	10.3		10.7		32.6		28.3

Total Kelly Services, Inc.	$	1,167.9	$	1,195.4	$	3,731.6	$	3,659.4

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


	Third Quarter				September Year to Date
	2022		2021		2022		2021
Science, Engineering & Technology
Americas	$	317.2	$	304.3	$	951.4	$	854.1
Europe	4.1		1.9		11.3		5.0
Total Science, Engineering & Technology	$	321.3	$	306.2	$	962.7	$	859.1

Outsourcing & Consulting
Americas	$	103.1	$	97.5	$	302.5	$	274.9
Europe	5.1		5.2		16.9		16.8
Asia-Pacific	10.3		10.7		32.6		28.3
Total Outsourcing & Consulting	$	118.5	$	113.4	$	352.0	$	320.0

International
Americas	$	10.6	$	14.1	$	31.5	$	81.2
Europe	204.9		242.7		684.4		728.9
Total International	$	215.5	$	256.8	$	715.9	$	810.1

Credit Losses (Tables)

9 Months Ended

Oct. 02, 2022

Credit Loss [Abstract]

Accounts Receivable, Allowance for Credit Loss


	September Year to Date
	2022		2021
Allowance for credit losses:
Beginning balance	$	9.4	$	9.8
Current period provision	1.3		0.8
Currency exchange effects	(0.4)		(0.4)
Write-offs	(1.8)		(0.7)
Ending balance	$	8.5	$	9.5

Financing Receivable, Allowance for Credit Loss

The 2021 September year-to-date rollforward of our allowance for credit losses related to the long-term customer receivable, which was recorded in other assets in the consolidated balance sheet, is as follows (in millions of dollars):


	September Year to Date
	2021
Allowance for credit losses:
Beginning balance	$	10.9

Current period provision	0.6

Write-offs	(11.5)
Ending Balance	$	—

Acquisitions and Disposition (Tables)

9 Months Ended

Oct. 02, 2022

Mergers, Acquisitions and Dispositions [Abstract]

Business Combination, Schedule of Purchase Price

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


Cash consideration paid	$	85.7
Additional consideration payable	1.1
Total consideration	$	86.8

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


Cash consideration paid	$	61.8
Additional consideration payable	1.1
Contingent consideration	0.6
Total consideration	$	63.5

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	$	0.9
Trade accounts receivable	10.0
Prepaid expenses and other current assets	1.6
Net property and equipment	0.4


Goodwill	36.3
Intangibles	40.3

Accounts payable and accrued liabilities, current	(2.6)

Accrued payroll and related taxes, current	(0.1)



Total consideration, including working capital adjustments	$	86.8

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


Cash	$	3.5
Trade accounts receivable	6.9
Prepaid expenses and other current assets	1.8
Net property and equipment	0.1


Goodwill	41.0
Intangibles	15.8

Accounts payable and accrued liabilities, current	(2.9)

Accrued payroll and related taxes, current	(1.5)

Other long-term liabilities	(1.2)

Total consideration, including working capital adjustments	$	63.5

Disposal Groups, Including Discontinued Operations

The major classes of divested assets and liabilities were as follows (in millions of dollars):


Assets divested
Cash and equivalents	$	13.4
Trade accounts receivable, net	22.8
Prepaid expenses and other current assets	0.7
Property and equipment, net	0.7

Deferred taxes	0.4
Other assets	0.3
Assets divested	38.3

Liabilities divested
Accounts payable and accrued liabilities	(0.6)

Accrued payroll and related taxes	(7.3)
Income and other taxes	(5.7)
Liabilities divested	(13.6)

Disposal group, net	$	24.7

- Definition

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

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+ Details

Fair Value Measurements (Tables)

9 Months Ended

Oct. 02, 2022

Fair Value Disclosures [Abstract]

Schedule of Fair Value Assets Measured on Recurring Basis


	As of Third Quarter-End 2022
Description	Total		Level 1		Level 2		Level 3
	(In millions of dollars)
Money market funds	$	33.8	$	33.8	$	—	$	—
Investment in Persol Holdings	—		—		—		—

Total assets at fair value	$	33.8	$	33.8	$	—	$	—

Brazil indemnification	$	(3.3)	$	—	$	—	$	(3.3)
Greenwood/Asher earnout	(3.2)		—		—		(3.2)
RocketPower earnout	—		—		—		—
Total liabilities at fair value	$	(6.5)	$	—	$	—	$	(6.5)


	As of Year-End 2021
Description	Total		Level 1		Level 2		Level 3
	(In millions of dollars)
Money market funds	$	96.3	$	96.3	$	—	$	—
Investment in Persol Holdings	264.3		264.3		—		—
Total assets at fair value	$	360.6	$	360.6	$	—	$	—

Brazil indemnification	$	(2.4)	$	—	$	—	$	(2.4)
Greenwood/Asher earnout	(4.6)		—		—		(4.6)

Total liabilities at fair value	$	(7.0)	$	—	$	—	$	(7.0)

Restructuring (Tables)

9 Months Ended

Oct. 02, 2022

Restructuring and Related Activities [Abstract]

Restructuring and Related Costs


	Severance Costs		Lease Termination Costs		Total

Professional & Industrial	$	0.1	$	0.2	$	0.3

Education	0.4		—		0.4
Outsourcing & Consulting	0.2		—		0.2

Corporate	0.8		—		0.8
Total	$	1.5	$	0.2	$	1.7

Schedule of Restructuring Balance Sheet Accrual


Balance as of year-end 2021	$	2.9
Additions charged to Professional & Industrial	0.3

Additions charged to Outsourcing & Consulting	0.2
Additions charged to Education	0.4

Additions charged to Corporate	0.8

Reductions for cash payments related to all restructuring activities	(2.0)
Balance as of first quarter-end 2022	2.6
Reductions for cash payments related to all restructuring activities	(1.1)
Accrual adjustments	(0.2)
Balance as of second quarter-end 2022	1.3
Reductions for cash payments related to all restructuring activities	(0.6)

Balance as of third quarter-end 2022	$	0.7

Goodwill and Intangible Assets (Tables)

9 Months Ended

Oct. 02, 2022

Goodwill and Intangible Assets Disclosure [Abstract]

Changes in the Net Carrying Amount of Goodwill

The changes in the carrying amount of goodwill as of September year-to-date 2022 are included in the table below:


	As of Year-End 2021		Additions to Goodwill		Impairment Adjustments		As of Third Quarter-End 2022
	(In millions of dollars)
Science, Engineering & Technology	$	111.3	$	—	$	—	$	111.3
Education	3.5		36.3		—		39.8
Outsourcing & Consulting	—		41.0		(30.7)		10.3
Total	$	114.8	$	77.3	$	(30.7)	$	161.4

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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+ Details

Accumulated Other Comprehensive Income (Loss) (Tables)

9 Months Ended

Oct. 02, 2022

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

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


	Third Quarter				September Year to Date
	2022		2021		2022		2021
	(In millions of dollars)
Foreign currency translation adjustments:
Beginning balance	$	(10.5)	$	(12.4)	$	(25.0)	$	(0.8)
Other comprehensive income (loss) before reclassifications	(8.8)		(3.5)		(17.4)		(15.1)
Amounts reclassified from accumulated other comprehensive income (loss) - liquidation of Japan subsidiary	—		—		20.4		—
Amounts reclassified from accumulated other comprehensive income (loss) - equity method investment and other	1.9		—		4.6		—
Net current-period other comprehensive income (loss)	(6.9)		(3.5)		7.6		(15.1)
Ending balance	(17.4)		(15.9)		(17.4)		(15.9)









Pension liability adjustments:
Beginning balance	(2.7)		(3.4)		(2.7)		(3.4)
Other comprehensive income (loss) before reclassifications	—		—		—		—
Amounts reclassified from accumulated other comprehensive income (loss)	—		—		—		—
Net current-period other comprehensive income (loss)	—		—		—		—
Ending balance	(2.7)		(3.4)		(2.7)		(3.4)

Total accumulated other comprehensive income (loss)	$	(20.1)	$	(19.3)	$	(20.1)	$	(19.3)

Earnings (Loss) Per Share (Tables)

9 Months Ended

Oct. 02, 2022

Earnings Per Share [Abstract]

Reconciliation of Basic and Diluted Earnings Per Share


	Third Quarter				September Year to Date
	2022		2021		2022		2021
Net earnings (loss)	$	(16.2)	$	34.8	$	(61.6)	$	84.4
Less: earnings allocated to participating securities	—		(0.4)		—		(0.8)
Net earnings (loss) available to common shareholders	$	(16.2)	$	34.4	$	(61.6)	$	83.6

Average shares outstanding (millions):
Basic	37.9		39.4		38.2		39.4
Dilutive share awards	—		0.1		—		0.1
Diluted	37.9		39.5		38.2		39.5

Basic earnings (loss) per share	$	(0.43)	$	0.87	$	(1.62)	$	2.12
Diluted earnings (loss) per share	$	(0.43)	$	0.87	$	(1.62)	$	2.12

Stock-Based Compensation (Tables)

9 Months Ended

Oct. 02, 2022

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
	Shares	Weighted Average Grant Date Fair Value
Nonvested at year-end 2021	708	$	20.03
Granted	186	21.19
Vested	(48)	22.55
Forfeited	(12)	16.81
Vesting adjustment	(142)	24.45
Nonvested at third quarter-end 2022	692	$	19.41

Restricted Stock

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

Schedule of Nonvested Performance Shares and Restricted Stock


	Shares	Weighted Average Grant Date Fair Value
Nonvested at year-end 2021	403	$	21.24
Granted	403	20.34
Vested	(104)	22.44
Forfeited	(91)	21.56
Nonvested at third quarter-end 2022	611	$	20.39

Other Income (Expense), Net (Tables)

9 Months Ended

Oct. 02, 2022

Other Income and Expenses [Abstract]

Schedule of Other Income (Expense), Net

Included in other income (expense), net for the third quarter and September year-to-date 2022 and 2021 are the following:


	Third Quarter				September Year to Date
	2022		2021		2022		2021
	(In millions of dollars)
Interest income	$	0.7	$	0.1	$	1.2	$	0.2
Interest expense	(0.5)		(0.7)		(1.6)		(1.9)
Dividend income	—		—		—		1.0
Foreign exchange gains (losses)	0.1		0.3		5.7		(0.6)
Other	(0.1)		—		(3.4)		(2.7)
Other income (expense), net	$	0.2	$	(0.3)	$	1.9	$	(4.0)

Segment Disclosures (Tables)

9 Months Ended

Oct. 02, 2022

Segment Reporting [Abstract]

Segment Revenue from Services


	Third Quarter				September Year to Date
	2022		2021		2022		2021
	(In millions of dollars)
Revenue from Services:

Professional & Industrial	$	408.6	$	452.6	$	1,268.7	$	1,386.7
Science, Engineering & Technology	321.3		306.2		962.7		859.1
Education	104.3		66.6		433.2		284.1
Outsourcing & Consulting	118.5		113.4		352.0		320.0
International	215.5		256.8		715.9		810.1

Less: Intersegment revenue	(0.3)		(0.2)		(0.9)		(0.6)

Consolidated Total	$	1,167.9	$	1,195.4	$	3,731.6	$	3,659.4

Segment Earnings From Operations


	Third Quarter				September Year to Date
	2022		2021		2022		2021
	(In millions of dollars)
Earnings (loss) from Operations:

Professional & Industrial gross profit	$	70.3	$	76.6	$	231.2	$	227.7
Professional & Industrial SG&A expenses	(65.3)		(69.4)		(204.1)		(207.8)
Professional & Industrial earnings (loss) from operations	5.0		7.2		27.1		19.9

Science, Engineering & Technology gross profit	76.3		68.1		225.3		187.8
Science, Engineering & Technology SG&A expenses	(53.4)		(48.4)		(161.4)		(131.0)
Science, Engineering & Technology earnings (loss) from operations	22.9		19.7		63.9		56.8

Education gross profit	16.6		10.0		69.2		44.0
Education SG&A expenses	(21.4)		(17.0)		(60.4)		(46.5)
Education earnings (loss) from operations	(4.8)		(7.0)		8.8		(2.5)

Outsourcing & Consulting gross profit	44.1		37.3		127.6		103.4
Outsourcing & Consulting SG&A expenses	(37.7)		(30.7)		(111.8)		(89.2)
Goodwill impairment charge	(30.7)		—		(30.7)		—
Outsourcing & Consulting earnings (loss) from operations	(24.3)		6.6		(14.9)		14.2

International gross profit	33.3		36.9		108.3		110.3
International SG&A expenses	(31.4)		(34.5)		(99.2)		(102.2)
International earnings (loss) from operations	1.9		2.4		9.1		8.1

Corporate	(21.9)		(19.9)		(70.4)		(63.2)
Loss on disposal	(0.2)		—		(18.7)		—
Gain on sale of assets	—		—		5.3		—
Consolidated Total	(21.4)		9.0		10.2		33.3
Gain (loss) on investment in Persol Holdings	—		35.5		(67.2)		71.8
Loss on currency translation from liquidation of subsidiary	—		—		(20.4)		—
Other income (expense), net	0.2		(0.3)		1.9		(4.0)

Earnings (loss) before taxes and equity in net earnings (loss) of affiliate	$	(21.2)	$	44.2	$	(75.5)	$	101.1

Depreciation and Amortization by Segment

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


	Third Quarter				September Year to Date
	2022		2021		2022		2021
	(In millions of dollars)
Depreciation and amortization:

Professional & Industrial	$	0.8	$	1.3	$	2.9	$	4.1
Science, Engineering & Technology	3.2		3.2		9.5		7.5
Education	1.6		0.9		3.7		2.8
Outsourcing & Consulting	1.0		0.1		2.2		0.5
International	0.3		0.5		1.3		1.5

Revenue - Disaggregation of Revenues by Service Type (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 02, 2022	Oct. 03, 2021	Oct. 02, 2022	Oct. 03, 2021
Disaggregation of Revenue [Line Items]
Revenue	$ 1,167.9	$ 1,195.4	$ 3,731.6	$ 3,659.4
Professional & Industrial
Disaggregation of Revenue [Line Items]
Revenue	408.6	452.6	1,268.7	1,386.7
Science, Engineering & Technology
Disaggregation of Revenue [Line Items]
Revenue	321.3	306.2	962.7	859.1
Education
Disaggregation of Revenue [Line Items]
Revenue	104.3	66.6	433.2	284.1
Outsourcing & Consulting
Disaggregation of Revenue [Line Items]
Revenue	118.5	113.4	352.0	320.0
International
Disaggregation of Revenue [Line Items]
Revenue	215.5	256.8	715.9	810.1
Staffing services \| Professional & Industrial
Disaggregation of Revenue [Line Items]
Revenue	297.9	344.7	942.3	1,057.0
Staffing services \| Science, Engineering & Technology
Disaggregation of Revenue [Line Items]
Revenue	220.6	214.0	664.3	613.1
Staffing services \| Education
Disaggregation of Revenue [Line Items]
Revenue	103.0	65.7	427.4	280.6
Staffing services \| International
Disaggregation of Revenue [Line Items]
Revenue	205.8	247.1	684.7	784.7
Permanent placement \| Professional & Industrial
Disaggregation of Revenue [Line Items]
Revenue	6.1	6.9	24.0	17.1
Permanent placement \| Science, Engineering & Technology
Disaggregation of Revenue [Line Items]
Revenue	7.1	6.5	23.6	17.4
Permanent placement \| Education
Disaggregation of Revenue [Line Items]
Revenue	1.3	0.9	5.8	3.5
Permanent placement \| International
Disaggregation of Revenue [Line Items]
Revenue	5.3	5.4	17.8	16.3
Outcome-based services \| Professional & Industrial
Disaggregation of Revenue [Line Items]
Revenue	104.6	101.0	302.4	312.6
Outcome-based services \| Science, Engineering & Technology
Disaggregation of Revenue [Line Items]
Revenue	93.6	85.7	274.8	228.6
Talent solutions \| Outsourcing & Consulting
Disaggregation of Revenue [Line Items]
Revenue	118.5	113.4	352.0	320.0
Talent solutions \| International
Disaggregation of Revenue [Line Items]
Revenue	4.4	4.3	13.4	9.1
Total Intersegment
Disaggregation of Revenue [Line Items]
Revenue	$ (0.3)	$ (0.2)	$ (0.9)	$ (0.6)

Revenue - Revenue by Country (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 02, 2022	Oct. 03, 2021	Oct. 02, 2022	Oct. 03, 2021
Disaggregation of Revenue [Line Items]
Revenue	$ 1,167.9	$ 1,195.4	$ 3,731.6	$ 3,659.4
United States
Disaggregation of Revenue [Line Items]
Revenue	861.0	851.7	2,746.5	2,604.8
Canada
Disaggregation of Revenue [Line Items]
Revenue	43.3	43.3	122.7	116.9
Puerto Rico
Disaggregation of Revenue [Line Items]
Revenue	28.3	25.5	84.8	76.6
Mexico
Disaggregation of Revenue [Line Items]
Revenue	10.9	14.4	32.4	82.1
Total Americas Region
Disaggregation of Revenue [Line Items]
Revenue	943.5	934.9	2,986.4	2,880.4
Switzerland
Disaggregation of Revenue [Line Items]
Revenue	55.2	54.5	165.5	161.2
France
Disaggregation of Revenue [Line Items]
Revenue	45.8	56.3	150.8	168.1
Portugal
Disaggregation of Revenue [Line Items]
Revenue	41.9	36.6	125.8	120.9
Italy
Disaggregation of Revenue [Line Items]
Revenue	16.4	18.5	54.3	56.0
United Kingdom
Disaggregation of Revenue [Line Items]
Revenue	14.2	17.2	45.2	51.9
Russia
Disaggregation of Revenue [Line Items]
Revenue	5.0	33.0	63.4	99.3
Other
Disaggregation of Revenue [Line Items]
Revenue	35.6	33.7	107.6	93.3
Total Europe Region
Disaggregation of Revenue [Line Items]
Revenue	214.1	249.8	712.6	750.7
Total Asia-Pacific Region
Disaggregation of Revenue [Line Items]
Revenue	$ 10.3	$ 10.7	$ 32.6	$ 28.3

Revenue - Disaggregation of Revenues by Geographic Region (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 02, 2022	Oct. 03, 2021	Oct. 02, 2022	Oct. 03, 2021
Disaggregation of Revenue [Line Items]
Revenue	$ 1,167.9	$ 1,195.4	$ 3,731.6	$ 3,659.4
Americas
Disaggregation of Revenue [Line Items]
Revenue	943.5	934.9	2,986.4	2,880.4
Asia-Pacific
Disaggregation of Revenue [Line Items]
Revenue	10.3	10.7	32.6	28.3
Science, Engineering & Technology
Disaggregation of Revenue [Line Items]
Revenue	321.3	306.2	962.7	859.1
Science, Engineering & Technology \| Americas
Disaggregation of Revenue [Line Items]
Revenue	317.2	304.3	951.4	854.1
Science, Engineering & Technology \| Europe
Disaggregation of Revenue [Line Items]
Revenue	4.1	1.9	11.3	5.0
Outsourcing & Consulting
Disaggregation of Revenue [Line Items]
Revenue	118.5	113.4	352.0	320.0
Outsourcing & Consulting \| Americas
Disaggregation of Revenue [Line Items]
Revenue	103.1	97.5	302.5	274.9
Outsourcing & Consulting \| Europe
Disaggregation of Revenue [Line Items]
Revenue	5.1	5.2	16.9	16.8
Outsourcing & Consulting \| Asia-Pacific
Disaggregation of Revenue [Line Items]
Revenue	10.3	10.7	32.6	28.3
International
Disaggregation of Revenue [Line Items]
Revenue	215.5	256.8	715.9	810.1
International \| Americas
Disaggregation of Revenue [Line Items]
Revenue	10.6	14.1	31.5	81.2
International \| Europe
Disaggregation of Revenue [Line Items]
Revenue	$ 204.9	$ 242.7	$ 684.4	$ 728.9

- 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)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI https://asc.fasb.org/extlink&oid=126901519&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 https://asc.fasb.org/extlink&oid=126901519&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)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

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 https://asc.fasb.org/extlink&oid=126920106&loc=SL49130543-203045

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI https://asc.fasb.org/extlink&oid=126901519&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 https://asc.fasb.org/extlink&oid=126920106&loc=SL49130545-203045

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 924
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-URI https://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856

+ Details

Revenue - Narrative (Details) - Deferred Fulfillment Costs - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 02, 2022	Oct. 03, 2021	Oct. 02, 2022	Oct. 03, 2021	Jan. 02, 2022
Revenue from Contract with Customer [Line Items]
Capitalized contract cost, net	$ 2.4		$ 2.4		$ 1.3
Capitalized contract cost, amortization	$ 3.2	$ 4.3	$ 7.0	$ 16.4

Credit Losses - Allowance for Credit Losses Related to Trade Accounts Receivable (Details) - USD ($) $ in Millions	9 Months Ended
	Oct. 02, 2022	Oct. 03, 2021
Allowance for credit losses:
Beginning balance	$ 9.4	$ 9.8
Current period provision	1.3	0.8
Currency exchange effects	(0.4)	(0.4)
Write-offs	(1.8)	(0.7)
Ending balance	$ 8.5	$ 9.5

Credit Losses - Narrative (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
Credit Losses - Narrative (Details) - USD ($) $ in Millions	Oct. 03, 2021	Oct. 03, 2021	Jan. 03, 2021
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, allowance for credit loss	$ 0.0	$ 0.0	$ 10.9
Write-offs	0.6	11.5
Other Assets
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, allowance for credit loss	$ 10.9	$ 10.9

- 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 the Long-Term Customer Receivable (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Oct. 03, 2021	Oct. 03, 2021
Allowance for credit losses:
Beginning balance		$ 10.9
Current period provision		0.6
Write-offs	$ 0.6	11.5
Ending balance	$ 0.0	$ 0.0

- 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 - Narrative (Details) - USD ($) $ in Millions				3 Months Ended		9 Months Ended
	May 02, 2022	Mar. 07, 2022	Apr. 05, 2021	Oct. 02, 2022	Oct. 03, 2021	Oct. 02, 2022	Oct. 03, 2021
Business Acquisition [Line Items]
Goodwill impairment charge				$ 30.7	$ 0.0	$ 30.7	$ 0.0
Pediatric Therapeutic Services
Business Acquisition [Line Items]
Ownership percentage acquired	100.00%
Purchase price of acquisition	$ 82.1
Purchase price paid at closing	85.7
Additional consideration payable	1.1
Intangibles	40.3
Pro forma information, revenue of acquiree since acquisition date, actual				8.0		15.2
Pro forma information, earnings or loss of acquiree since acquisition date, actual				0.7		1.6
Payment for Contingent Consideration Liability, Investing Activities				0.1
Pediatric Therapeutic Services \| Customer Relationships
Business Acquisition [Line Items]
Intangibles	$ 29.8
Acquired finite-lived intangible assets, weighted average useful life	15 years
Pediatric Therapeutic Services \| Trade Names
Business Acquisition [Line Items]
Intangibles	$ 9.3
Acquired finite-lived intangible assets, weighted average useful life	15 years
Pediatric Therapeutic Services \| Noncompete Agreements
Business Acquisition [Line Items]
Intangibles	$ 1.2
Acquired finite-lived intangible assets, weighted average useful life	5 years
RocketPower
Business Acquisition [Line Items]
Ownership percentage acquired		100.00%
Purchase price of acquisition		$ 59.3
Purchase price paid at closing		61.8
Additional consideration payable		1.1
Intangibles		15.8
Goodwill impairment charge				30.7
Pro forma information, revenue of acquiree since acquisition date, actual				7.0		18.5
Pro forma information, earnings or loss of acquiree since acquisition date, actual				0.6		0.5
Contingent consideration, maximum		31.8
Contingent consideration		0.6
Business acquisition, goodwill, expected tax deductible amount				$ 28.0		$ 28.0
RocketPower \| Customer Relationships
Business Acquisition [Line Items]
Intangibles		$ 7.5
Acquired finite-lived intangible assets, weighted average useful life		3 years
RocketPower \| Trade Names
Business Acquisition [Line Items]
Intangibles		$ 6.6
Acquired finite-lived intangible assets, weighted average useful life		10 years
RocketPower \| Noncompete Agreements
Business Acquisition [Line Items]
Intangibles		$ 1.7
Acquired finite-lived intangible assets, weighted average useful life		6 years
Softworld, Inc.
Business Acquisition [Line Items]
Ownership percentage acquired			100.00%
Purchase price of acquisition			$ 215.0
Purchase price paid at closing			220.4
Additional consideration payable			2.6
Net working capital adjustment			$ (6.0)		$ (6.0)

Acquisitions and Disposition - Schedule of Purchase Price (Details) - USD ($) $ in Millions				3 Months Ended
	May 02, 2022	Mar. 07, 2022	Apr. 05, 2021	Oct. 03, 2021
Pediatric Therapeutic Services
Business Acquisition [Line Items]
Cash consideration paid	$ 85.7
Additional consideration payable	1.1
Total consideration, including working capital adjustments	$ 86.8
RocketPower
Business Acquisition [Line Items]
Cash consideration paid		$ 61.8
Additional consideration payable		1.1
Contingent consideration		0.6
Total consideration, including working capital adjustments		$ 63.5
Softworld, Inc.
Business Acquisition [Line Items]
Cash consideration paid			$ 220.4
Additional consideration payable			2.6
Net working capital adjustment			(6.0)	$ (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	May 02, 2022	Mar. 07, 2022	Oct. 02, 2022	Jan. 02, 2022
Business Acquisition [Line Items]
Goodwill			$ 161.4	$ 114.8
Pediatric Therapeutic Services
Business Acquisition [Line Items]
Cash and equivalents	$ 0.9
Trade accounts receivable	10.0
Prepaid expenses and other current assets	1.6
Net property and equipment	0.4
Goodwill	36.3
Intangibles	40.3
Accounts payable and accrued liabilities, current	(2.6)
Accrued payroll and related taxes, current	(0.1)
Total consideration, including working capital adjustments	$ 86.8
RocketPower
Business Acquisition [Line Items]
Cash and equivalents		$ 3.5
Trade accounts receivable		6.9
Prepaid expenses and other current assets		1.8
Net property and equipment		0.1
Goodwill		41.0
Intangibles		15.8
Accounts payable and accrued liabilities, current		(2.9)
Accrued payroll and related taxes, current		(1.5)
Other long-term liabilities		(1.2)
Total consideration, including working capital adjustments		$ 63.5

Acquisitions and Disposition - Disposition Narrative (Details) - USD ($) $ in Millions		3 Months Ended			9 Months Ended
	Jul. 20, 2022	Oct. 02, 2022	Jul. 03, 2022	Oct. 03, 2021	Oct. 02, 2022	Oct. 03, 2021
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash disposed from sale of Russia, net of proceeds					$ (6.0)	$ 0.0
Loss on disposal		$ (0.2)		$ 0.0	(18.7)	0.0
Russian Operations \| Disposal Group, Not Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from divestiture of business	$ 7.4
Cash disposed from sale of Russia, net of proceeds	$ (6.0)
Impairment of disposal group			$ 18.5
Loss on disposal		(0.2)			(18.7)
Disposal Group, Including Discontinued Operation, Foreign Currency Translation Gains (Losses)		(1.4)
Consolidated revenue		5.0		33.0	63.4	99.3
Consolidated earnings before taxes		$ 0.3		$ 1.1	$ 1.4	$ 2.4

Acquisitions and Disposition - Divested Assets and Liabilities (Details) - Russian Operations - Disposal Group, Not Discontinued Operations $ in Millions	Jul. 20, 2022 USD ($)
Assets divested
Cash and equivalents	$ 13.4
Trade accounts receivable, net	22.8
Prepaid expenses and other current assets	0.7
Property and equipment, net	0.7
Deferred taxes	0.4
Other assets	0.3
Assets divested	38.3
Liabilities divested
Accounts payable and accrued liabilities	(0.6)
Accrued payroll and related taxes	(7.3)
Income and other taxes	(5.7)
Liabilities divested	(13.6)
Disposal group, net	$ 24.7

Investment in Persol Holdings - Narrative (Details) - USD ($) $ in Millions			2 Months Ended	3 Months Ended			9 Months Ended
	Feb. 15, 2022	Feb. 14, 2022	Feb. 15, 2022	Oct. 02, 2022	Apr. 03, 2022	Oct. 03, 2021	Oct. 02, 2022	Oct. 03, 2021
Schedule of Equity Method Investments [Line Items]
Stock repurchased during period, amount in excess of par value		$ 25.6
Proceeds from sale of Persol Holdings investment							$ 196.9	$ 0.0
Gain (loss) on investment in Persol Holdings				$ 0.0		$ 35.5	(67.2)	71.8
Equity securities gain (loss)			$ (52.4)			35.5		71.8
Loss on currency translation from liquidation of subsidiary				$ 0.0		$ 0.0	(20.4)	0.0
Foreign currency transaction gain							5.5	$ 0.0
Persol Holdings Investment
Schedule of Equity Method Investments [Line Items]
Stock repurchased during period, value		$ 27.2
Proceeds from sale of Persol Holdings investment	$ 196.9
Gain (loss) on investment in Persol Holdings					$ (67.2)
Equity securities gain (loss)	$ (14.8)
Persol Holdings Investment \| Class A Common Stock
Schedule of Equity Method Investments [Line Items]
Stock repurchased during period, shares		1,576,169
Persol Holdings Investment \| Class B Common Stock
Schedule of Equity Method Investments [Line Items]
Stock repurchased during period, shares		1,475
Kelly Services Japan, Inc.
Schedule of Equity Method Investments [Line Items]
Loss on currency translation from liquidation of subsidiary					20.4
Foreign currency transaction gain					$ 5.5		$ 5.5

Investment in PersolKelly Pte Ltd. (Details) $ in Millions		3 Months Ended		9 Months Ended
Investment in PersolKelly Pte Ltd. (Details) $ in Millions	Mar. 01, 2022 USD ($)	Oct. 02, 2022 USD ($)	Oct. 03, 2021 USD ($)	Oct. 02, 2022 USD ($)	Oct. 03, 2021 USD ($)	Feb. 14, 2022 geography	Jan. 02, 2022 USD ($)
Schedule of Equity Method Investments [Line Items]
Number of geographies in which entity operates \| geography						10
Proceeds from sale of equity method investment				$ 119.5	$ 0.0
Amounts reclassified from accumulated other comprehensive income (loss)	$ (1.9)
Equity in net earnings (loss) of affiliate		$ 0.0	$ 1.7	0.8	$ 2.3
Equity securities without readily determinable fair value, with changes in fair value in net income		6.4		6.4
Investment in equity affiliate		$ 0.0		$ 0.0			$ 123.4
PersolKelly Pte. Ltd.
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage		2.50%		2.50%		49.00%
Equity method investment, amount sold, percentage						95.00%
Proceeds from sale of equity method investment	119.5
Equity method investment, amount sold	117.6
Gain on disposal	$ 1.9
Equity securities without readily determinable fair value, with changes in fair value in net income		$ 6.4		$ 6.4

Fair Value Measurements - Schedule of Assets Measured at Fair Value on a Recurring Basis (Details) - Measured on Recurring Basis - USD ($) $ in Millions	Oct. 02, 2022	Jan. 02, 2022
Assets, Fair Value Disclosure [Abstract]
Money market funds	$ 33.8	$ 96.3
Investment in Persol Holdings	0.0	264.3
Total assets at fair value	33.8	360.6
Liabilities, Fair Value Disclosure [Abstract]
Brazil indemnification	(3.3)	(2.4)
Total liabilities at fair value	(6.5)	(7.0)
Greenwood/Asher
Liabilities, Fair Value Disclosure [Abstract]
Earnout, fair value	(3.2)	(4.6)
RocketPower
Liabilities, Fair Value Disclosure [Abstract]
Earnout, fair value	0.0
Level 1
Assets, Fair Value Disclosure [Abstract]
Money market funds	33.8	96.3
Investment in Persol Holdings	0.0	264.3
Total assets at fair value	33.8	360.6
Liabilities, Fair Value Disclosure [Abstract]
Brazil indemnification	0.0	0.0
Total liabilities at fair value	0.0	0.0
Level 1 \| Greenwood/Asher
Liabilities, Fair Value Disclosure [Abstract]
Earnout, fair value	0.0	0.0
Level 1 \| RocketPower
Liabilities, Fair Value Disclosure [Abstract]
Earnout, fair value	0.0
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
Level 2 \| Greenwood/Asher
Liabilities, Fair Value Disclosure [Abstract]
Earnout, fair value	0.0	0.0
Level 2 \| RocketPower
Liabilities, Fair Value Disclosure [Abstract]
Earnout, fair value	0.0
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	(3.3)	(2.4)
Total liabilities at fair value	(6.5)	(7.0)
Level 3 \| Greenwood/Asher
Liabilities, Fair Value Disclosure [Abstract]
Earnout, fair value	(3.2)	$ (4.6)
Level 3 \| RocketPower
Liabilities, Fair Value Disclosure [Abstract]
Earnout, fair value	$ 0.0

Fair Value Measurements - Narrative (Details) - USD ($) $ in Millions		3 Months Ended					9 Months Ended
	Feb. 15, 2022	Oct. 02, 2022	Apr. 03, 2022	Oct. 03, 2021	Jul. 04, 2021	Apr. 04, 2021	Oct. 02, 2022	Oct. 03, 2021	Mar. 07, 2022	Feb. 14, 2022	Jan. 02, 2022	Mar. 08, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Payment for contingent consideration liability, financing activities							$ 0.7	$ 1.6
Equity securities without readily determinable fair value, with changes in fair value in net income		$ 6.4					6.4
Proceeds from sale of equity security							196.9	0.0
Goodwill impairment charge		30.7		$ 0.0			30.7	$ 0.0
Brazil
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Increase to indemnification liability							0.8
Indemnification liabilities, expense (income)							0.1
Brazil \| Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Indemnification liability		8.8					8.8
Greenwood/Asher
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Payment for contingent consideration liability, financing activities			$ 0.7
Adjustment to earnout liability							$ 0.9
RocketPower
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration									$ 0.6
Contingent consideration, maximum									31.8
Goodwill impairment charge		$ 30.7
Persol Holdings Investment
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cost of equity securities											$ 18.0
Proceeds from sale of equity security	$ 196.9
Business Talent Group, LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Proceeds from sale of equity security					$ 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
Debt and equity securities, realized gain (loss)						$ (1.4)
PersolKelly Pte. Ltd.
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity method investment, ownership percentage		2.50%					2.50%			49.00%
Equity securities without readily determinable fair value, with changes in fair value in net income		$ 6.4					$ 6.4
Other Assets
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds		7.5					7.5				6.5
Level 3 \| Brazil
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Indemnification liability		3.3					3.3				2.4
Level 3 \| Greenwood/Asher
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration											4.6
Payment for contingent consideration liability			$ 2.3
Level 3 \| RocketPower
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration		0.0					0.0		0.6
Level 3 \| Accounts Payable and Accrued Liabilities \| Brazil
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Indemnification liability		0.3					0.3
Level 3 \| Accounts Payable and Accrued Liabilities \| Greenwood/Asher
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration		3.2					3.2				2.3
Level 3 \| Accounts Payable and Accrued Liabilities \| RocketPower
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration									0.5
Level 3 \| Other Long Term Liabilities \| Brazil
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Indemnification liability		3.0					3.0
Level 3 \| Other Long Term Liabilities \| Greenwood/Asher
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration											$ 2.3
Level 3 \| Other Long Term Liabilities \| RocketPower
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration									$ 0.1
Contingent consideration, maximum		$ 31.8					$ 31.8

Restructuring - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
Restructuring - Narrative (Details) - USD ($) $ in Millions	Apr. 03, 2022	Oct. 02, 2022	Jul. 03, 2022	Jan. 02, 2022
Restructuring and Related Activities [Abstract]
Restructuring costs	$ 1.7
Restructuring accrual	$ 2.6	$ 0.7	$ 1.3	$ 2.9

Restructuring - Schedule of Restructuring and Related Costs (Details) $ in Millions	3 Months Ended
	Apr. 03, 2022 USD ($)
Restructuring Cost and Reserve [Line Items]
Severance Costs	$ 1.5
Lease Termination Costs	0.2
Total	1.7
Corporate, Non-Segment
Restructuring Cost and Reserve [Line Items]
Severance Costs	0.8
Lease Termination Costs	0.0
Total	0.8
Professional & Industrial
Restructuring Cost and Reserve [Line Items]
Severance Costs	0.1
Lease Termination Costs	0.2
Total	0.3
Education
Restructuring Cost and Reserve [Line Items]
Severance Costs	0.4
Lease Termination Costs	0.0
Total	0.4
Outsourcing & Consulting
Restructuring Cost and Reserve [Line Items]
Severance Costs	0.2
Lease Termination Costs	0.0
Total	$ 0.2

Restructuring - Restructuring Reserve (Details) - USD ($) $ in Millions	3 Months Ended
	Oct. 02, 2022	Jul. 03, 2022	Apr. 03, 2022
Restructuring Reserve [Roll Forward]
Beginning balance	$ 1.3	$ 2.6	$ 2.9
Additions charged			1.7
Reductions for cash payments related to all restructuring activities	(0.6)	(1.1)	(2.0)
Accrual adjustments		(0.2)
Ending balance	$ 0.7	$ 1.3	2.6
Corporate, Non-Segment
Restructuring Reserve [Roll Forward]
Additions charged			0.8
Professional & Industrial
Restructuring Reserve [Roll Forward]
Additions charged			0.3
Outsourcing & Consulting
Restructuring Reserve [Roll Forward]
Additions charged			0.2
Education
Restructuring Reserve [Roll Forward]
Additions charged			$ 0.4

Goodwill and Intangible Assets - Changes in the Net Carrying Amount of Goodwill (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 02, 2022	Oct. 03, 2021	Oct. 02, 2022	Oct. 03, 2021
Goodwill [Roll Forward]
Goodwill, beginning balance			$ 114.8
Additions to Goodwill			77.3
Impairment Adjustments	$ (30.7)	$ 0.0	(30.7)	$ 0.0
Goodwill, ending balance	161.4		161.4
Science, Engineering & Technology
Goodwill [Roll Forward]
Goodwill, beginning balance			111.3
Additions to Goodwill			0.0
Impairment Adjustments			0.0
Goodwill, ending balance	111.3		111.3
Education
Goodwill [Roll Forward]
Goodwill, beginning balance			3.5
Additions to Goodwill			36.3
Impairment Adjustments			0.0
Goodwill, ending balance	39.8		39.8
Outsourcing & Consulting
Goodwill [Roll Forward]
Goodwill, beginning balance			0.0
Additions to Goodwill			41.0
Impairment Adjustments			(30.7)
Goodwill, ending balance	$ 10.3		$ 10.3

- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References + Details

Goodwill and Intangible Assets - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 02, 2022	Oct. 03, 2021	Oct. 02, 2022	Oct. 03, 2021	Jan. 02, 2022
Goodwill [Line Items]
Goodwill impairment charge	$ 30.7	$ 0.0	$ 30.7	$ 0.0
Goodwill	161.4		161.4		$ 114.8
Outsourcing & Consulting
Goodwill [Line Items]
Goodwill impairment charge			30.7
Goodwill	$ 10.3		$ 10.3		$ 0.0

- Definition

+ References + Details

Accumulated Other Comprehensive Income (Loss) - Narrative (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
	Mar. 01, 2022	Oct. 02, 2022	Oct. 03, 2021	Oct. 02, 2022	Oct. 03, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Amounts reclassified from accumulated other comprehensive income (loss)	$ (1.9)
Gain (Loss) on Disposal of Assets
Accumulated Other Comprehensive Income (Loss) [Line Items]
Amounts reclassified from accumulated other comprehensive income (loss)		$ (1.4)
Equity Method Investment and Other \| Foreign currency translation adjustments:
Accumulated Other Comprehensive Income (Loss) [Line Items]
Amounts reclassified from accumulated other comprehensive income (loss)		$ (1.9)	$ 0.0	$ (4.6)	$ 0.0
PersolKelly Pte. Ltd. \| Equity Method Investment and Other \| Foreign currency translation adjustments:
Accumulated Other Comprehensive Income (Loss) [Line Items]
Amounts reclassified from accumulated other comprehensive income (loss)				$ (1.9)

Accumulated Other Comprehensive Income (Loss) - Schedule of Accumulated Other Comprehensive Income (Loss) by Component, Net of Tax (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
	Mar. 01, 2022	Oct. 02, 2022	Oct. 03, 2021	Oct. 02, 2022	Oct. 03, 2021
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance				$ 1,336.2
Amounts reclassified from accumulated other comprehensive income (loss)	$ 1.9
Other comprehensive income (loss)		$ (6.9)	$ (3.5)	7.6	$ (15.1)
Ending balance		1,252.7	1,274.1	1,252.7	1,274.1
Foreign currency translation adjustments:
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance		(10.5)	(12.4)	(25.0)	(0.8)
Other comprehensive income (loss) before reclassifications		(8.8)	(3.5)	(17.4)	(15.1)
Other comprehensive income (loss)		(6.9)	(3.5)	7.6	(15.1)
Ending balance		(17.4)	(15.9)	(17.4)	(15.9)
Foreign currency translation adjustments: \| Liquidation of Subsidiary
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Amounts reclassified from accumulated other comprehensive income (loss)		0.0	0.0	20.4	0.0
Foreign currency translation adjustments: \| Equity Method Investment and Other
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Amounts reclassified from accumulated other comprehensive income (loss)		1.9	0.0	4.6	0.0
Pension liability adjustments:
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance		(2.7)	(3.4)	(2.7)	(3.4)
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
Ending balance		(2.7)	(3.4)	(2.7)	(3.4)
Accumulated Other Comprehensive Income (Loss)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance		(13.2)	(15.8)	(27.7)	(4.2)
Other comprehensive income (loss)		(6.9)	(3.5)	7.6	(15.1)
Ending balance		$ (20.1)	$ (19.3)	$ (20.1)	$ (19.3)

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		9 Months Ended
	Oct. 02, 2022	Oct. 03, 2021	Oct. 02, 2022	Oct. 03, 2021
Earnings Per Share [Abstract]
Net earnings (loss)	$ (16.2)	$ 34.8	$ (61.6)	$ 84.4
Less: earnings allocated to participating securities	0.0	(0.4)	0.0	(0.8)
Net earnings (loss) available to common shareholders	$ (16.2)	$ 34.4	$ (61.6)	$ 83.6
Average shares outstanding (millions):
Basic (in shares)	37.9	39.4	38.2	39.4
Dilutive share awards (in shares)	0.0	0.1	0.0	0.1
Diluted (in shares)	37.9	39.5	38.2	39.5
Basic earnings (loss) per share on common stock (in dollars per share)	$ (0.43)	$ 0.87	$ (1.62)	$ 2.12
Diluted earnings (loss) per share on common stock (in dollars per share)	$ (0.43)	$ 0.87	$ (1.62)	$ 2.12

Earnings (Loss) Per Share - Narrative (Details) - $ / shares shares in Millions	3 Months Ended		9 Months Ended
	Oct. 02, 2022	Oct. 03, 2021	Oct. 02, 2022	Oct. 03, 2021
Dividends Payable [Line Items]
Antidilutive securities excluded from computation of earnings per share, shares	0.2		0.2
Class A Common Stock
Dividends Payable [Line Items]
Dividends per share (in dollars per share)	$ 0.075	$ 0.05	$ 0.20	$ 0.05
Class B Common Stock
Dividends Payable [Line Items]
Dividends per share (in dollars per share)	$ 0.075	$ 0.05	$ 0.20	$ 0.05

Stock-Based Compensation - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 02, 2022	Oct. 03, 2021	Oct. 02, 2022	Oct. 03, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense (benefit)	$ 2.1	$ 1.2	$ 5.9	$ 4.0
Related tax benefit (expense)	$ 0.3	$ 0.2	$ 0.8	$ 0.6
Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of shares that can be earned, percentage			200.00%

Stock-Based Compensation - Schedule of Nonvested Performance Shares (Details) - Financial Measure Performance Shares shares in Thousands	9 Months Ended
	Oct. 02, 2022 $ / shares shares
Shares
Nonvested, beginning balance (in shares) \| shares	708
Granted (in shares) \| shares	186
Vested (in shares) \| shares	(48)
Forfeited (in shares) \| shares	(12)
Vesting adjustment (in shares) \| shares	(142)
Nonvested, ending balance (in shares) \| shares	692
Weighted Average Grant Date Fair Value
Nonvested, beginning balance (in dollars per share) \| $ / shares	$ 20.03
Granted (in dollars per share) \| $ / shares	21.19
Vested (in dollars per share) \| $ / shares	22.55
Forfeited (in dollars per share) \| $ / shares	16.81
Vesting adjustment (in dollars per share) \| $ / shares	24.45
Nonvested, ending balance (in dollars per share) \| $ / shares	$ 19.41

Stock-Based Compensation - Schedule of Nonvested Restricted Stock (Details) - Restricted Stock shares in Thousands	9 Months Ended
	Oct. 02, 2022 $ / shares shares
Shares
Nonvested, beginning balance (in shares) \| shares	403
Granted (in shares) \| shares	403
Vested (in shares) \| shares	(104)
Forfeited (in shares) \| shares	(91)
Nonvested, ending balance (in shares) \| shares	611
Weighted Average Grant Date Fair Value
Nonvested, beginning balance (in dollars per share) \| $ / shares	$ 21.24
Granted (in dollars per share) \| $ / shares	20.34
Vested (in dollars per share) \| $ / shares	22.44
Forfeited (in dollars per share) \| $ / shares	21.56
Nonvested, ending balance (in dollars per share) \| $ / shares	$ 20.39

Sale of Assets - Narrative (Details) - USD ($) $ in Millions	1 Months Ended		3 Months Ended		12 Months Ended
	Jun. 30, 2022	Jan. 31, 2022	Jul. 03, 2022	Apr. 03, 2022	Jan. 02, 2022
Sale of Assets [Abstract]
Purchase price for land	$ 4.5
Proceeds from sale of land			$ 3.6		$ 0.8
Gain on sale on properties	$ 4.4	$ 0.9
Purchase price for real property		$ 0.9
Net proceeds from sale of property held-for-sale				$ 0.9

Held for Sale - Narrative (Details) - USD ($) $ in Millions		3 Months Ended
Held for Sale - Narrative (Details) - USD ($) $ in Millions	Oct. 31, 2022	Apr. 03, 2022	Oct. 02, 2022
Held for Sale [Line Items]
Net proceeds from sale of property held-for-sale		$ 0.9
Real Property \| Disposal Group, Held-for-sale or Disposed of by Sale, Not Discontinued Operations
Held for Sale [Line Items]
Property held-for-sale			$ 4.7
Real Property \| Disposal Group, Held-for-sale or Disposed of by Sale, Not Discontinued Operations \| Subsequent Event
Held for Sale [Line Items]
Proceeds from Sale of Property Held-for-sale, net	$ 5.6

Other Income (Expense), Net - Schedule of Other Nonoperating Income (Expense) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 02, 2022	Oct. 03, 2021	Oct. 02, 2022	Oct. 03, 2021
Other Income and Expenses [Abstract]
Interest income	$ 0.7	$ 0.1	$ 1.2	$ 0.2
Interest expense	(0.5)	(0.7)	(1.6)	(1.9)
Dividend income	0.0	0.0	0.0	1.0
Foreign exchange gains (losses)	0.1	0.3	5.7	(0.6)
Other	(0.1)	0.0	(3.4)	(2.7)
Other income (expense), net	$ 0.2	$ (0.3)	$ 1.9	$ (4.0)

Other Income (Expense), Net - Narrative (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Apr. 03, 2022	Oct. 02, 2022	Oct. 03, 2021
Other Income (Expense) [Line Items]
Foreign currency transaction gain		$ 5.5	$ 0.0
Brazil
Other Income (Expense) [Line Items]
Increase to indemnification liability		0.8
Kelly Services Japan, Inc.
Other Income (Expense) [Line Items]
Foreign currency transaction gain	$ 5.5	$ 5.5

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
Income Taxes (Details) - USD ($) $ in Millions	Oct. 02, 2022	Oct. 03, 2021	Jul. 04, 2021	Oct. 02, 2022	Oct. 03, 2021
Income Taxes [Line Items]
Income tax expense (benefit)	$ (5.0)	$ 11.1		$ (13.1)	$ 19.0
United Kingdom
Income Taxes [Line Items]
Income tax expense (benefit)			$ (5.2)

- 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	Oct. 02, 2022	Jan. 02, 2022
Loss Contingencies [Line Items]
Accrual for litigation costs	$ 5.6	$ 1.4
Loss contingency, receivable	2.7	$ 0.0
Minimum
Loss Contingencies [Line Items]
Loss contingency, portion not accrued	0.5
Maximum
Loss Contingencies [Line Items]
Loss contingency, portion not accrued	$ 4.0

Segment Disclosures - Narrative (Details)	9 Months Ended
Segment Disclosures - Narrative (Details)	Oct. 02, 2022 segment
Segment Reporting [Abstract]
Number of reportable segments	5

Segment Disclosures - Segment Revenue From Service (Details) - Service - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 02, 2022	Oct. 03, 2021	Oct. 02, 2022	Oct. 03, 2021
Revenue from Services
Segment revenue from services	$ 1,167.9	$ 1,195.4	$ 3,731.6	$ 3,659.4
Less: Intersegment revenue
Revenue from Services
Segment revenue from services	(0.3)	(0.2)	(0.9)	(0.6)
Professional & Industrial \| Reporting Segments
Revenue from Services
Segment revenue from services	408.6	452.6	1,268.7	1,386.7
Science, Engineering & Technology \| Reporting Segments
Revenue from Services
Segment revenue from services	321.3	306.2	962.7	859.1
Education \| Reporting Segments
Revenue from Services
Segment revenue from services	104.3	66.6	433.2	284.1
Outsourcing & Consulting \| Reporting Segments
Revenue from Services
Segment revenue from services	118.5	113.4	352.0	320.0
International \| Reporting Segments
Revenue from Services
Segment revenue from services	$ 215.5	$ 256.8	$ 715.9	$ 810.1

Segment Disclosures - Segment Earnings (loss) From Operations (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 02, 2022	Oct. 03, 2021	Oct. 02, 2022	Oct. 03, 2021
Earnings (loss) from Operations
Gross profit	$ 240.6	$ 228.9	$ 761.6	$ 673.2
SG&A expenses	(231.1)	(219.9)	(707.3)	(639.9)
Goodwill impairment charge	(30.7)	0.0	(30.7)	0.0
Earnings (loss) from operations	(21.4)	9.0	10.2	33.3
Loss on disposal			(18.7)	0.0
Gain on sale of assets			5.3	0.0
Gain (loss) on investment in Persol Holdings	0.0	35.5	(67.2)	71.8
Loss on currency translation from liquidation of subsidiary	0.0	0.0	(20.4)	0.0
Other income (expense), net	0.2	(0.3)	1.9	(4.0)
Earnings (loss) before taxes and equity in net earnings (loss) of affiliate	(21.2)	44.2	(75.5)	101.1
Reporting Segments
Earnings (loss) from Operations
Loss on disposal	(0.2)	0.0	(18.7)	0.0
Gain on sale of assets	0.0	0.0	5.3	0.0
Corporate
Earnings (loss) from Operations
Earnings (loss) from operations	(21.9)	(19.9)	(70.4)	(63.2)
Professional & Industrial \| Reporting Segments
Earnings (loss) from Operations
Gross profit	70.3	76.6	231.2	227.7
SG&A expenses	(65.3)	(69.4)	(204.1)	(207.8)
Earnings (loss) from operations	5.0	7.2	27.1	19.9
Science, Engineering & Technology
Earnings (loss) from Operations
Goodwill impairment charge			0.0
Science, Engineering & Technology \| Reporting Segments
Earnings (loss) from Operations
Gross profit	76.3	68.1	225.3	187.8
SG&A expenses	(53.4)	(48.4)	(161.4)	(131.0)
Earnings (loss) from operations	22.9	19.7	63.9	56.8
Education
Earnings (loss) from Operations
Goodwill impairment charge			0.0
Education \| Reporting Segments
Earnings (loss) from Operations
Gross profit	16.6	10.0	69.2	44.0
SG&A expenses	(21.4)	(17.0)	(60.4)	(46.5)
Earnings (loss) from operations	(4.8)	(7.0)	8.8	(2.5)
Outsourcing & Consulting \| Reporting Segments
Earnings (loss) from Operations
Gross profit	44.1	37.3	127.6	103.4
SG&A expenses	(37.7)	(30.7)	(111.8)	(89.2)
Goodwill impairment charge	(30.7)	0.0	(30.7)	0.0
Earnings (loss) from operations	(24.3)	6.6	(14.9)	14.2
International \| Reporting Segments
Earnings (loss) from Operations
Gross profit	33.3	36.9	108.3	110.3
SG&A expenses	(31.4)	(34.5)	(99.2)	(102.2)
Earnings (loss) from operations	$ 1.9	$ 2.4	$ 9.1	$ 8.1

Segment Disclosures - Depreciation and Amortization Expense Included in SG&A Expenses (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 02, 2022	Oct. 03, 2021	Oct. 02, 2022	Oct. 03, 2021
Earnings (loss) from Operations
Depreciation and amortization			$ 24.7	$ 22.0
Professional & Industrial
Earnings (loss) from Operations
Depreciation and amortization	$ 0.8	$ 1.3	2.9	4.1
Science, Engineering & Technology
Earnings (loss) from Operations
Depreciation and amortization	3.2	3.2	9.5	7.5
Education
Earnings (loss) from Operations
Depreciation and amortization	1.6	0.9	3.7	2.8
Outsourcing & Consulting
Earnings (loss) from Operations
Depreciation and amortization	1.0	0.1	2.2	0.5
International
Earnings (loss) from Operations
Depreciation and amortization	$ 0.3	$ 0.5	$ 1.3	$ 1.5

Subsequent Event - Narrative (Details) $ in Millions	Nov. 09, 2022 USD ($)
Subsequent Event
Subsequent Event [Line Items]
Stock repurchase program, authorized amount	$ 50.0