0000055135-23-000005 | 10-K | XBRL Viewer

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Document and Entity Information - USD ($) $ in Millions	12 Months Ended
Document and Entity Information - USD ($) $ in Millions	Jan. 01, 2023	Feb. 05, 2023	Jul. 03, 2022
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Jan. 01, 2023
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 Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 668.3
Documents Incorporated by Reference	The proxy statement of the registrant with respect to its 2023 Annual Meeting of Stockholders is incorporated by reference in Part III.
Current Fiscal Year End Date	--01-01
Amendment Flag	false
Entity Central Index Key	0000055135
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Auditor Name	PricewaterhouseCoopers LLP
Auditor Location	Detroit, Michigan
Auditor Firm ID	238
Class A common stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		33,831,598
Class B common stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		3,342,146
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

Consolidated Statements of Earnings - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
Income Statement [Abstract]
Revenue from services	$ 4,965.4	$ 4,909.7	$ 4,516.0
Cost of services	3,953.6	3,990.5	3,688.4
Gross profit	1,011.8	919.2	827.6
Selling, general and administrative expenses	943.5	870.6	805.6
Goodwill impairment charge	41.0	0.0	147.7
Gain on sale of assets	(6.2)	0.0	(32.1)
Loss on disposal	18.7	0.0	0.0
Earnings (loss) from operations	14.8	48.6	(93.6)
Gain (loss) on investment in Persol Holdings	(67.2)	121.8	(16.6)
Gain on insurance settlement	0.0	19.0	0.0
Loss on currency translation from liquidation of subsidiary	(20.4)	0.0	0.0
Other income (expense), net	1.6	(3.6)	3.4
Earnings (loss) before taxes and equity in net earnings (loss) of affiliate	(71.2)	185.8	(106.8)
Income tax expense (benefit)	(7.9)	35.1	(34.0)
Net earnings (loss) before equity in net earnings (loss) of affiliate	(63.3)	150.7	(72.8)
Equity in net earnings (loss) of affiliate	0.8	5.4	0.8
Net earnings (loss)	$ (62.5)	$ 156.1	$ (72.0)
Basic earnings (loss) per share (in dollars per share)	$ (1.64)	$ 3.93	$ (1.83)
Diluted earnings (loss) per share (in dollars per share)	$ (1.64)	$ 3.91	$ (1.83)
Average shares outstanding (millions):
Basic (in shares)	38.1	39.4	39.3
Diluted (in shares)	38.1	39.5	39.3

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
Statement of Comprehensive Income [Abstract]
Net earnings (loss)	$ (62.5)	$ 156.1	$ (72.0)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments, net of tax benefit of $0.2 million and tax expense of $0.1 million and $0.2 million, respectively	(7.5)	(24.2)	13.9
Less: Reclassification adjustments included in net earnings (loss) - liquidation of Japan subsidiary	20.4	0.0	0.0
Less: Reclassification adjustments included in net earnings (loss) - equity method investment and other	4.7	0.0	(1.5)
Foreign currency translation adjustments	17.6	(24.2)	12.4
Pension liability adjustments, net of tax expense of $0.5 million and $0.2 million, respectively and tax benefit of $0.1 million	1.5	0.5	(0.9)
Less: Reclassification adjustments included in net earnings	0.1	0.2	0.1
Pension liability adjustments	1.6	0.7	(0.8)
Other comprehensive income (loss), net of tax	19.2	(23.5)	11.6
Comprehensive income (loss)	$ (43.3)	$ 132.6	$ (60.4)

Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
Statement of Comprehensive Income [Abstract]
Foreign currency translation adjustments, tax expense (benefit)	$ (0.2)	$ 0.1	$ 0.2
Pension liability adjustments, tax expense (benefit)	$ 0.5	$ 0.2	$ (0.1)

Consolidated Balance Sheets - USD ($) $ in Millions	Jan. 01, 2023	Jan. 02, 2022
Current Assets
Cash and equivalents	$ 153.7	$ 112.7
Trade accounts receivable, less allowances of $11.2 million and $12.6 million, respectively	1,491.6	1,423.2
Prepaid expenses and other current assets	69.9	52.8
Total current assets	1,715.2	1,588.7
Property and equipment:
Property and equipment	166.8	205.1
Accumulated depreciation	(139.0)	(169.8)
Net property and equipment	27.8	35.3
Operating lease right-of-use assets	66.8	75.8
Deferred taxes	299.7	302.8
Goodwill, net	151.1	114.8
Investment in Persol Holdings	0.0	264.3
Investment in equity affiliate	0.0	123.4
Other assets	403.2	389.1
Total noncurrent assets	948.6	1,305.5
Total Assets	2,663.8	2,894.2
Current Liabilities
Short-term borrowings	0.7	0.0
Accounts payable and accrued liabilities	723.3	687.2
Operating lease liabilities	14.7	17.5
Accrued payroll and related taxes	315.8	318.4
Accrued workers' compensation and other claims	22.9	20.8
Income and other taxes	51.4	51.3
Total current liabilities	1,128.8	1,095.2
Noncurrent Liabilities
Operating lease liabilities	55.0	61.4
Accrued payroll and related taxes	0.0	57.6
Accrued workers' compensation and other claims	40.7	37.0
Accrued retirement benefits	174.1	220.0
Other long-term liabilities	11.0	86.8
Total noncurrent liabilities	280.8	462.8
Commitments and contingencies (See Commitments and Contingencies footnotes)
Treasury stock, at cost
Paid-in capital	28.0	23.9
Earnings invested in the business	1,216.3	1,315.0
Accumulated other comprehensive income (loss)	(8.5)	(27.7)
Total stockholders' equity	1,254.2	1,336.2
Total Liabilities and Stockholders' Equity	2,663.8	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	(19.5)	(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 (Parenthetical) - USD ($) $ in Millions	Jan. 01, 2023	Jan. 02, 2022
Allowance for trade accounts receivable	$ 11.2	$ 12.6
Class A common stock
Common stock, par value (in dollars per share)	$ 1.00	$ 1.00
Common stock, shares authorized (in shares)	100,000,000	100,000,000.0
Common stock, shares issued (in shares)	35,100,000	36,700,000
Treasury stock, Class A shares (in shares)	1,000,000.0	700,000
Class B common stock
Common stock, par value (in dollars per share)	$ 1.00	$ 1.00
Common stock, shares authorized (in shares)	10,000,000	10,000,000.0
Common stock, shares issued (in shares)	3,400,000	3,400,000

Consolidated Statements of Stockholders' Equity - USD ($) $ in Millions	Total	Common Stock Class A common stock, Capital Stock	Common Stock Class B common stock, Capital Stock	Treasury Stock Class A common stock, Treasury Stock	Treasury Stock Class B common stock, Treasury Stock	Paid-in Capital	Earnings Invested in the Business	Accumulated Other Comprehensive Income (Loss)	Cumulative Effect, Period of Adoption, Adjustment Earnings Invested in the Business
Balance at beginning of year at Dec. 29, 2019		$ 36.6	$ 3.5	$ (20.3)	$ (0.6)	$ 22.5	$ 1,238.6	$ (15.8)
Increase (Decrease) in Stockholders' Equity
Conversion from Class B to Class A		0.1	(0.1)
Share retirement		0.0					0.0
Net issuance of stock awards				3.8	0.0	(1.2)
Purchase of treasury stock				0.0
Net earnings (loss)	$ (72.0)						(72.0)
Dividends							(3.0)
Other comprehensive income (loss), net of tax	11.6							11.6
Balance at end of year at Jan. 03, 2021	1,203.0	36.7	3.4	(16.5)	(0.6)	21.3	1,162.9	(4.2)
Balance at end of year (Accounting Standards Update 2016-13) at Jan. 03, 2021									$ (0.7)
Increase (Decrease) in Stockholders' Equity
Conversion from Class B to Class A		0.0	0.0
Share retirement		0.0					0.0
Net issuance of stock awards				2.0	0.0	2.6
Purchase of treasury stock				0.0
Net earnings (loss)	156.1						156.1
Dividends							(4.0)
Other comprehensive income (loss), net of tax	(23.5)							(23.5)
Balance at end of year at Jan. 02, 2022	1,336.2	36.7	3.4	(14.5)	(0.6)	23.9	1,315.0	(27.7)
Balance at end of year (Accounting Standards Update 2016-13) at Jan. 02, 2022									0.0
Increase (Decrease) in Stockholders' Equity
Conversion from Class B to Class A		0.0	0.0
Share retirement		(1.6)					(25.6)
Net issuance of stock awards				2.8	0.0	4.1
Purchase of treasury stock				(7.8)
Net earnings (loss)	(62.5)						(62.5)
Dividends							(10.6)
Other comprehensive income (loss), net of tax	19.2							19.2
Balance at end of year at Jan. 01, 2023	$ 1,254.2	$ 35.1	$ 3.4	$ (19.5)	$ (0.6)	$ 28.0	$ 1,216.3	$ (8.5)
Balance at end of year (Accounting Standards Update 2016-13) at Jan. 01, 2023									$ 0.0

Consolidated Statements of Cash Flows
$ in Millions

12 Months Ended

Jan. 01, 2023

USD ($)

Jan. 02, 2022

USD ($)

Jan. 03, 2021

USD ($)

Cash flows from operating activities:

Net earnings (loss)

$ (62.5)

$ 156.1

$ (72.0)

Adjustments to reconcile net earnings to net cash from operating activities:

Goodwill impairment charge

41.0

0.0

147.7

Deferred income taxes

(72.1)

21.6

(57.1)

Loss on disposal

(18.7)

0.0

Depreciation and amortization

33.4

29.8

24.2

Operating lease asset amortization

18.5

21.2

21.1

Provision for credit losses and sales allowances

1.5

1.6

12.8

Stock-based compensation

7.8

5.1

3.9

(Gain) loss on investment in Persol Holdings

67.2

(121.8)

16.6

Loss on currency translation from liquidation of subsidiary

20.4

0.0

Gain on foreign currency remeasurement

(5.5)

0.0

Gain on insurance settlement

0.0

(19.0)

0.0

Gain on sale of assets

(6.2)

0.0

(32.1)

Equity in net (earnings) loss of PersolKelly Pte. Ltd.

(0.8)

(5.4)

(0.8)

Other, net

3.3

6.0

1.4

Changes in operating assets and liabilities, net of acquisitions

(141.0)

(10.2)

120.3

Net cash (used in) from operating activities

(76.3)

85.0

186.0

Cash flows from investing activities:

Capital expenditures

(12.0)

(11.2)

(15.5)

Proceeds from sale of assets

10.1

0.0

55.5

Acquisition of companies, net of cash received

(143.1)

(213.0)

(39.2)

Cash disposed from sale of Russia, net of proceeds

(6.0)

0.0

Proceeds from sale of Persol Holdings investment

196.9

0.0

Proceeds from sale of equity method investment

119.5

0.0

Proceeds from company-owned life insurance

1.5

12.2

2.3

Proceeds from insurance settlement

0.0

19.0

0.0

Proceeds from sale of Brazil, net of cash disposed

0.0

1.2

Proceeds (payments) related to loans to equity affiliate

0.0

5.9

5.6

Proceeds from (investment in) equity securities

0.0

5.0

(0.2)

Other investing activities

0.6

1.4

0.1

Net cash from (used in) investing activities

167.5

(180.7)

9.8

Cash flows from financing activities:

Net change in short-term borrowings

0.8

(0.2)

(1.7)

Financing lease payments

(1.4)

(1.5)

(2.0)

Dividend payments

(10.6)

(4.0)

(3.0)

Payments of tax withholding for stock awards

(0.9)

(0.6)

(1.2)

Contingent consideration payments

(3.3)

(1.6)

0.0

Other financing activities

(0.2)

Net cash used in financing activities

(50.6)

(8.1)

Effect of exchange rates on cash, cash equivalents and restricted cash

2.3

(4.8)

9.4

Net change in cash, cash equivalents and restricted cash

42.9

(108.6)

197.1

Cash, cash equivalents and restricted cash at beginning of year

119.5

^[1]

228.1

^[1]

31.0

Cash, cash equivalents and restricted cash at end of year

162.4

^[1]

119.5

^[1]

228.1

^[1]

Cash and equivalents

153.7

112.7

223.0

Restricted cash included in prepaid expenses and other current assets

0.1

0.2

0.0

Restricted cash included in other assets

8.6

6.6

5.1

Treasury Stock

Cash flows from financing activities:

Buyback of common shares

(7.8)

0.0

Common Stock

Cash flows from financing activities:

Buyback of common shares

$ (27.2)

$ 0.0

[1]	(1) The following table provides a reconciliation of cash, cash equivalents and restricted cash to the amounts reported in our consolidated balance sheet:

Summary of Significant Accounting Policies

12 Months Ended

Jan. 01, 2023

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Nature of Operations Kelly Services, Inc. is a specialty talent and workforce solutions provider operating throughout the world.

Fiscal Year The Company’s fiscal year ends on the Sunday nearest to December 31. The three most recent years ended on January 1, 2023 (2022, which contained 52 weeks), January 2, 2022 (2021, which contained 52 weeks) and January 3, 2021 (2020, which contained 53 weeks). Period costs included in selling, general and administrative (“SG&A”) expenses are recorded on a calendar-year basis. The Company’s operations in Brazil were accounted for on a one-month lag, until the Company sold the Brazil operations in the third quarter of 2020. The Company’s equity method investment in PersolKelly Pte. Ltd. was accounted for on a one-quarter lag prior to the sale of the majority of the investment in the first quarter of 2022 (see Investment in PersolKelly Pte. Ltd. footnote). Any material transactions in the intervening period are disclosed or accounted for in the current reporting period.

Principles of Consolidation The consolidated financial statements include the accounts and operations of the Company and its wholly owned subsidiaries. All intercompany accounts and transactions have been eliminated. Certain prior period amounts have been reclassified to conform to the current presentation.

Investment in Persol Holdings The Company’s previous investment in Persol Holdings, as further described in the Investment in Persol Holdings footnote, was carried at fair value with the changes in fair value recognized in net earnings. The fair value of the investment was based on the quoted market price until the sale of the investment in the first quarter of 2022.

Investment in PersolKelly Pte. Ltd. The Company had a 49% ownership interest in its equity affiliate, PersolKelly Pte. Ltd., which was accounted for under the equity method. The operating results of the equity affiliate were recorded on a one-quarter lag and included in equity in net earnings (loss) of affiliate in the consolidated statements of earnings, until the Company sold the majority of the investment in the first quarter of 2022 (see Investment in PersolKelly Pte. Ltd. footnote). The remaining investment is accounted for as an equity investment without a readily determinable fair value (see Fair Value Measurements footnote).

Foreign Currency Translation All of the Company’s international subsidiaries use their local currency as their functional currency, which is the currency in which they transact the majority of their activities. Revenue and expense accounts of foreign subsidiaries are translated to U.S. dollars at average exchange rates, while assets and liabilities are translated to U.S. dollars at year-end exchange rates. Resulting translation adjustments, net of tax, where applicable, are reported as accumulated foreign currency translation adjustments in stockholders’ equity and are recorded as a component of accumulated other comprehensive income (loss).

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

We record revenues from sales of services and the related direct costs in accordance with the accounting guidance on reporting revenue gross as a principal versus net as an agent. When Kelly is the principal, we demonstrate control over the service by being primarily responsible to our customers for fulfilling the contractual promise to provide the service. When Kelly does not demonstrate control over the service, which may be evident through the arrangement of other contingent labor suppliers and/or service providers to perform services for the customer or by Kelly not holding primary responsibility for the fulfillment of the contractual promise to provide services to the customer, the amounts billed to our customers are net of the amounts paid to the secondary suppliers/service providers and the net amount is recorded as revenues.

Staffing Services Revenue

Staffing services contracts are generally negotiated and invoiced on a per-hour or per-unit basis as the temporary staffing services are transferred to the customer. Revenue from the majority of our staffing services continues to be recognized over time as the customer simultaneously receives and consumes the services we provide. We have applied the practical expedient to recognize revenue for these services over the term of the agreement in proportion to the amount we have the right to invoice the customer.

Permanent Placement Revenue

Permanent placement revenue is recorded at the point in time the permanent placement candidate begins full-time employment. On the candidate start date, the customer accepts the candidate and can direct the use of the candidate as well as obtains the significant risk and rewards of the candidate. We consider this the point the control transfers to the customer.

Outcome-Based Services Revenue

Billings are generally negotiated and invoiced on a measure of time (hours, weeks, months) or per-unit basis for our services performed. We continue to recognize revenue from the majority of our outcome-based services over time as the customer simultaneously receives and consumes the services we provide. For the majority of our outcome-based services, we have applied the practical expedient to recognize revenue for these services over the term of the agreement in proportion to the amount we have the right to invoice the customer.

Talent Solutions Revenue

Talent Solutions services include: overall program management of our client’s contingent workforce, external vendors and/or independent contractors, end-to-end talent acquisition, and payroll outsourcing. Billings are generally negotiated and invoiced as a fee-based commission contingent on the amount of services managed through the program, a monthly management fee, measure of time (hours), or a per-unit basis for our services performed. We continue to recognize revenue for talent solution services over time as the customer simultaneously receives and consumes the services we provide. We have applied the practical expedient to recognize revenue for these services over the term of the agreement in proportion to the amount we have the right to invoice the customer.

Variable Consideration

Certain customers may receive cash-based incentives or credits, which are accounted for as a form of variable consideration. We estimate these amounts based on the expected or likely amount to be provided to customers and reduce revenues recognized to the extent that it is probable that a significant reversal of such adjustment will not occur. Provisions for sales allowances (billing adjustments related to errors, service issues and compromises on billing disputes), based on historical experience, are recognized at the time the related sale is recognized as a reduction in revenue from services.

Payment Terms

Customer payments are typically due within 60 days of invoicing, but may be shorter or longer depending on contract terms. Management does not assess whether a contract has a significant financing component if the expectation at contract inception is that the period between payment by the customer and the transfer of the services to the customer will be less than one year. We do not have any significant financing components or extended payment terms.

Deferred Revenue

Items which are billed to the customer at a point in time, rather than billed over time as the services are delivered to the customer, are assessed for potential revenue deferral. At this time, the balance of the contract liability as well as the amount of revenue recognized in the reporting period that was included in the deferred revenue balance at the beginning of the period is not material.

Deferred Costs

Occasionally, fulfillment costs are incurred after obtaining a contract in order to generate a resource that will be used to provide our services. These costs are considered incremental and recoverable costs to fulfill our contract with the customer. These costs to fulfill a contract are deferred and then amortized on a straight-line basis over a period of benefit that we have determined to be the average length of assignment of the employees. We determined the period of benefit by taking into consideration our customer contracts, attrition rates and other relevant factors. Amortization expense is included in SG&A expenses in the consolidated statements of earnings.

Unsatisfied Performance Obligations

The Company does not disclose the value of unsatisfied performance obligations for (i) contracts with an original expected length of one year or less and (ii) contracts for which we recognize revenue at the amount to which we have the right to invoice for services performed.

Allowance for Credit Losses - Trade Accounts Receivable The Company records an allowance for uncollectible accounts receivable, billed and unbilled, based on historical loss experience, customer payment patterns, current economic trends, and reasonable and supportable forecasts, as applicable. The reserve for sales allowances is also included in the allowance for uncollectible accounts receivable. The Company estimates the current expected credit losses by applying internally developed loss rates to all outstanding receivable balances by aging category. Accounts receivable are written-off against the allowance when they are deemed uncollectible. The Company reviews the adequacy of the allowance for uncollectible accounts

receivable on a quarterly basis and, if necessary, increases or decreases the balance by recording a charge or credit to SG&A expenses for the portion of the adjustment relating to uncollectible accounts receivable, and a charge or credit to revenue from services for the portion of the adjustment relating to sales allowances.

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

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

Cost of Services Cost of services are those costs directly associated with the earning of revenue. The primary examples of these types of costs are temporary employee wages, along with other employee related costs, including associated payroll taxes, temporary employee benefits, such as service bonus and holiday pay, and workers’ compensation costs. These costs differ fundamentally from SG&A expenses in that they arise specifically from the action of providing our services to customers whereas SG&A costs are incurred regardless of whether or not we place temporary employees with our customers.

Advertising Expenses Advertising expenses, which are expensed as incurred and are included in SG&A expenses, were $6.4 million in 2022, $7.5 million in 2021 and $8.1 million in 2020.

Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts in the consolidated financial statements and accompanying notes. Estimates are used for, but not limited to, the accounting for the allowance for uncollectible accounts receivable and credit losses, workers’ compensation, goodwill and long-lived asset impairment, valuation of acquired intangibles, litigation costs and income taxes. Actual results could differ materially from those estimates.

Cash and Equivalents Cash and equivalents are stated at fair value. The Company considers securities with original maturities of three months or less to be cash and equivalents.

Property and Equipment Property and equipment are stated at cost and are depreciated on a straight-line basis over their estimated useful lives. Cost and estimated useful lives of property and equipment by function are as follows:


Category	2022		2021		Useful Life
	(In millions of dollars)
Land	$	—	$	—		—
Work in process	3.0		0.3			—
Buildings and improvements	0.4		12.9		15	to	40 years
Computer hardware and software	126.8		147.9		3	to	12 years
Equipment, furniture and fixtures	22.7		26.6			5	years
Leasehold improvements	13.9		17.4		HQ: 15 years
					Branches: Lesser of the lease or 5 years
Total property and equipment	$	166.8	$	205.1

The Company capitalizes external costs and internal payroll costs directly incurred in the development of software for internal use as required by the Internal-Use Software Subtopic of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”). Work in process represents capitalized costs for internal-use software not yet in service. Depreciation expense was $13.6 million for 2022, $16.4 million for 2021 and $16.8 million for 2020.

Cloud Computing Arrangements The Company has cloud computing arrangements that are comprised of internal-use software platforms that are accounted for as service contracts. The Company does not have the ability to take possession of the software without significant penalty nor can the Company run the software on its own hardware or contract with another party unrelated to the vendor to host the software. Implementation costs associated with these cloud computing arrangements are capitalized when incurred during the application development phase. Amortization is calculated on a straight-line basis and is a component of SG&A expenses in our consolidated statements of earnings.

Amortization expense was $4.2 million for 2022, $2.2 million for 2021, and $1.0 million for 2020. The related accumulated amortization totaled $7.3 million in 2022 and $3.2 million in 2021. Capitalized amounts related to such arrangements are recorded within prepaid and other current assets and non-current other assets in the consolidated balance sheet. As of year-end 2022 and 2021, the Company had $2.7 million recorded in prepaid expenses and other current assets in the consolidated balance sheet and $21.0 million and $13.9 million, respectively, recorded in non-current other assets in the consolidated balance sheet related to capitalized cloud computing arrangements (see Other Assets footnote).

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

Goodwill and Other Intangible Assets Goodwill represents the excess of the purchase price over the acquisition date fair value of net assets acquired. Purchased intangible assets are primarily comprised of acquired trade names and customer relationships that are recorded at fair value at the date of acquisition. The fair value of trade name intangibles is determined using the relief-from-royalty method, which relies on the use of estimates and assumptions about projected revenue growth rates, royalty rates and discount rates. The fair value of customer relationship intangibles is determined using the multi-period excess earnings method, which relies on the use of estimates and assumptions about projected revenue growth rates, customer attrition rates, profit margins and discount rates.

Purchased intangible assets with definite lives are amortized over their respective useful lives (from 5 to 15 years) on a straight-line basis.

Impairment of Long-Lived Assets, Intangible Assets, Goodwill, Equity Method Investments and Equity Securities The Company evaluates long-lived assets and intangible assets with definite lives for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. When estimated undiscounted future cash flows will not be sufficient to recover the carrying amount of the asset group, in which the long-lived asset being tested for impairment resides, the asset is written down to its estimated fair value. Assets to be disposed of by sale, if any, are reported at the lower of the carrying amount or estimated fair value less cost to sell.

We test goodwill for impairment annually and whenever events or circumstances make it more likely than not that an impairment may have occurred. Generally accepted accounting principles require that goodwill be tested for impairment at a reporting unit level. For segments with a goodwill balance, we have determined that our reporting units are the same as our operating and reportable segments based on our organizational structure or one level below our operating segments (the component level).

We may first use a qualitative assessment ("step zero test") for the annual impairment test if we have determined that it is more likely than not that the fair value for one or more reporting units is greater than their carrying value. The step zero test includes making judgments and assessments to determine whether any events or circumstances have occurred that makes it more likely than not that the fair value of a reporting unit is less than its carrying amount. In conducting the qualitative assessment, we assess the totality of relevant events and circumstances that affect the fair value or carrying value of the reporting unit. Such events and circumstances may include macroeconomic conditions, industry and market conditions, cost factors, overall financial performance, entity-specific events and events affecting a reporting unit.

If we elect to forgo the qualitative assessment for a reporting unit, goodwill is tested for impairment by comparing the estimated fair value of a reporting unit to its carrying value ("step one test"). If the estimated fair value of a reporting unit exceeds the carrying value of the net assets assigned to a reporting unit, goodwill is not considered impaired and no further testing is

required. If the carrying value of the net assets assigned to a reporting unit exceeds the estimated fair value of a reporting unit, goodwill is deemed impaired and is written down to the extent of the difference.

For the step one quantitative test, we determine the fair value of our reporting units 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. They can be affected by a variety of factors, including external factors such as industry and economic trends, and internal factors such as changes in our business strategy and our internal forecasts. Our analysis used the following significant assumptions: expected future revenue growth rates, profit margins and discount rate.

Prior to the sale of the majority of our investment in our equity affiliate, we evaluated our equity method investment on a quarterly basis or whenever events or circumstances indicated the carrying amount may be other-than-temporarily impaired. If we had concluded that there was an other-than-temporary impairment of our equity method investment, we would have adjusted our carrying amount of our investment to the adjusted fair value.

We evaluate our equity securities measured under the measurement alternative for indicators of impairment on a quarterly basis and whenever observable price changes occur. The measurement alternative represents cost, less impairment, plus or minus observable price changes. Quarterly, we also confirm the securities still qualify to be measured in accordance with the measurement alternative. The value of the securities will be adjusted for any increases or decreases as a result of an observable price change.

Accounts Payable Included in accounts payable balances are book overdrafts, which are outstanding checks in excess of funds on deposit. Such amounts totaled $0.4 million and $5.4 million at year-end 2022 and 2021, respectively.

Accrued Payroll and Related Taxes Included in current accrued payroll and related taxes are book overdrafts, which are outstanding checks in excess of funds on deposit. Such amounts totaled $67.6 million and $39.1 million at year-end 2022 and 2021, respectively. Payroll taxes for temporary employees are recognized proportionately to direct wages for interim periods based on expected full-year amounts. Included in 2021 current and noncurrent accrued payroll and related taxes are deferred U.S. payroll tax payments as allowed by COVID-19 economic relief legislation.

Income Taxes The Company accounts for income taxes using the liability method. Under this method, deferred tax assets and liabilities are recognized for the expected tax consequences of temporary differences between the tax bases of assets and liabilities and their reported amounts. Valuation allowances are provided 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.

The U.S. work opportunity credit is allowed for wages earned by employees in certain targeted groups. The actual amount of creditable wages in a particular period is estimated, since the credit is only available once an employee reaches a minimum employment period and the employee’s inclusion in a targeted group is certified by the applicable state. As these events often occur after the period the wages are earned, judgment is required in determining the amount of work opportunity credits accrued for in each period. We evaluate the accrual regularly throughout the year and make adjustments as needed.

Uncertain tax positions that are taken or expected to be taken in a tax return are recognized in the financial statements when it is more likely than not (i.e., a likelihood of more than fifty percent) that the position would be sustained upon examination by tax authorities that have full knowledge of all relevant information. A recognized tax position is then measured at the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement.

Interest and penalties related to income taxes are classified as income tax expense. U.S. taxes on global intangible low-taxed income (“GILTI”) are accounted for as incurred.

Stock-Based Compensation The Company may grant restricted stock awards and units (collectively, “restricted stock”) and performance awards of the Company's Class A stock to key employees. The Company utilizes the market price on the date of grant as the fair value for restricted stock and the market price on the date of grant less the present value of the expected dividends not received during the vesting period for performance awards. The value of awards is recognized as expense, net of forfeitures as they occur, over the requisite service periods in SG&A expense in the Company’s consolidated statements of earnings.

Earnings Per Share Restricted stock that entitle their holders to receive nonforfeitable dividends before vesting are considered participating securities and, therefore, are included in the calculation of earnings per share using the two-class method. The two-class method is an earnings allocation formula that determines earnings per share for each class of common stock and participating security according to dividends declared and participation rights in undistributed earnings. Under this method, earnings from continuing operations (or net earnings) is reduced by the amount of dividends declared, and the remaining undistributed earnings is allocated to common stock and participating securities based on the proportion of each class’s weighted average shares outstanding to the total weighted average shares outstanding. The calculation of diluted earnings per share includes the effect of potential common shares outstanding in the average weighted shares outstanding.

Workers’ Compensation In the U.S., the Company has a combination of insurance and self-insurance contracts under which we effectively bear the first $1.0 million of risk per single accident. The Company establishes accruals for workers’ compensation claims utilizing actuarial methods to estimate the undiscounted future cash payments that will be made to satisfy the claims, including an allowance for incurred-but-not-reported claims. The Company retains an independent consulting actuary to establish loss development factors and loss rates, based on historical claims experience as well as industry experience, and applies those factors to current claims information to derive an estimate of the ultimate claims liability.

In preparing the estimates, the consulting actuary considers a number of assumptions and multiple generally accepted actuarial methods in the course of preparing the loss forecast for claims. When claims exceed the applicable loss limit or self-insured retention and realization of recovery of the claim from existing insurance policies is deemed probable, the Company records a receivable from the insurance company for the excess amount. The receivable is included in prepaid expenses and other current assets and other assets in the consolidated balance sheet at year end. The Company evaluates the accrual quarterly throughout the year and makes adjustments as needed, and the ultimate cost of these claims may be greater than or less than the established accrual.

Revenue

12 Months Ended

Jan. 01, 2023

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):



	December Year to Date
	2022		2021		2020
Professional & Industrial
Staffing services	$	1,228.2	$	1,402.4	$	1,423.3
Permanent placement	28.9		24.7		9.9
Outcome-based services	409.1		410.3		425.2
Total Professional & Industrial	1,666.2		1,837.4		1,858.4

Science, Engineering & Technology
Staffing services	869.0		813.2		751.8
Permanent placement	29.7		24.4		12.5
Outcome-based services	366.7		319.2		254.8
Total Science, Engineering & Technology	1,265.4		1,156.8		1,019.1

Education
Staffing services	627.8		411.5		286.4
Permanent placement	8.4		5.0		0.5
Total Education	636.2		416.5		286.9

Outsourcing & Consulting
Talent solutions	468.0		432.1		363.5
Total Outsourcing & Consulting	468.0		432.1		363.5

International
Staffing services	892.3		1,032.9		971.8
Permanent placement	22.6		21.3		16.8
Talent solutions	17.3		13.6		—
Total International	932.2		1,067.8		988.6

Total Intersegment	(2.6)		(0.9)		(0.5)

Total Revenue from Services	$	4,965.4	$	4,909.7	$	4,516.0

Revenue Disaggregated by Geography

Our operations are subject to different economic and regulatory environments depending on geographic location. Our P&I and Education segments operate in the Americas region, our SET segment operates in the Americas and Europe regions, and OCG operates in the Americas, Europe and Asia-Pacific regions. The International segment includes Europe and our Brazil and Mexico operations, which are included in the Americas region. Our Russian operations were sold in the third quarter of 2022 and our Brazil operations were sold in August 2020 (see Acquisitions and Dispositions footnote).

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


	December Year to Date
	2022		2021		2020
Americas
United States	$	3,671.5	$	3,513.4	$	3,260.2
Canada	168.2		155.0		122.5
Puerto Rico	112.4		102.1		77.0
Mexico	46.5		92.7		114.4
Brazil	—		—		17.0
Total Americas Region	3,998.6		3,863.2		3,591.1

Europe
Switzerland	222.8		222.2		200.4
France	199.4		223.1		198.2
Portugal	169.5		158.2		141.7
Italy	69.3		74.2		58.2
Russia	63.4		132.2		118.5
United Kingdom	57.1		68.3		73.7


Other	143.2		128.8		104.6
Total Europe Region	924.7		1,007.0		895.3







Total Asia-Pacific Region	42.1		39.5		29.6

Total Kelly Services, Inc.	$	4,965.4	$	4,909.7	$	4,516.0

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


	December Year to Date
	2022		2021		2020
Science, Engineering & Technology
Americas	$	1,250.3	$	1,149.3	$	1,013.7
Europe	15.1		7.5		5.4
Total Science, Engineering & Technology	$	1,265.4	$	1,156.8	$	1,019.1

Outsourcing & Consulting
Americas	$	403.3	$	369.4	$	302.2
Europe	22.6		23.2		31.7
Asia-Pacific	42.1		39.5		29.6
Total Outsourcing & Consulting	$	468.0	$	432.1	$	363.5

International
Americas	$	45.2	$	91.5	$	130.4
Europe	887.0		976.3		858.2
Total International	$	932.2	$	1,067.8	$	988.6

Deferred Costs

Deferred fulfillment costs, which are included in prepaid expenses and other current assets in the consolidated balance sheet, were $2.7 million as of year-end 2022 and $1.3 million as of 2021. Amortization expense for the deferred costs was $10.1 million for 2022, $20.5 million for 2021 and $21.5 million for 2020. As of year-end 2022, there was no impairment loss in relation to the costs capitalized.

- 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
-Name Accounting Standards Codification
-Topic 606
-URI https://asc.fasb.org/topic&trid=49130388

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-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
-Topic 606
-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
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 9
-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
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (e)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (a)
-URI 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
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 15
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130558-203045

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

+ Details

Credit Losses

12 Months Ended

Jan. 01, 2023

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):


	December Year to Date
	2022		2021		2020
Allowance for credit losses:
Beginning balance	$	9.4	$	9.8	$	9.7
Impact of adopting ASC 326	—		—		0.3
Current period provision	1.3		1.3		2.0
Currency exchange effects	(0.2)		(0.5)		0.1
Write-offs	(2.8)		(1.2)		(2.3)
Ending balance	$	7.7	$	9.4	$	9.8

Write-offs are presented net of recoveries, which were not material for December year to date 2022, 2021 and 2020.

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. In September 2020, a ruling was issued in favor of the customer, which we appealed. Upon receiving the ruling, we increased our allowance for credit losses by $9.2 million in the third quarter of 2020 to reflect the likelihood of collection, which was recorded in other assets in the consolidated balance sheet. The related allowance for credit losses on this long-term customer receivable was $10.9 million as of year-end 2020 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 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):


	December Year to Date
	2021		2020
Allowance for credit losses:
Beginning balance	$	10.9	$	1.0
Impact of adopting ASC 326	—		0.7
Current period provision	0.6		9.5
Currency exchange effects	—		(0.3)
Write-offs	(11.5)		—
Ending Balance	$	—	$	10.9

There were no long-term customer receivables in 2022. No allowances related to other receivables were material for December year to date 2022, 2021 and 2020.

- 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

12 Months Ended

Jan. 01, 2023

Business Combinations [Abstract]

Acquisitions and Disposition

Acquisitions and Dispositions

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. In the fourth quarter of 2020, KSU acquired Greenwood/Asher & Associates, LLC ("Greenwood/Asher"), as detailed below. In the first quarter of 2020, KSU acquired Insight Workforce Solutions LLC and its affiliate, Insight EDU LLC (collectively, "Insight"), 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 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 and the remainder is expected to be paid in the first quarter of 2023. 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 and earnings from operations for the year ended 2022 included $28.5 million and $3.8 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 throughout 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 $27.5 million. In the third and fourth quarters of 2022, changes in market conditions triggered interim impairment tests for both long-lived assets and goodwill, resulting in the Company recording a goodwill impairment charge of $41.0 million (see Goodwill and Intangible Assets footnote).

RocketPower's results of operations are included in the OCG segment in 2022. Our consolidated revenues and earnings from operations for the year ended 2022 included $24.3 million and a loss of $43.5 million, which includes the $41.0 million goodwill impairment charge, 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 included $2.6 million of additional consideration that was paid 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 was 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.

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


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

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

During the third quarter of 2021, the Company filed a claim, in excess of policy limits, under a representations and warranties insurance policy purchased by the Company in connection with the acquisition of Softworld. The claim asserted damages arising out of alleged breaches by the sellers of Softworld of certain representations and warranties contained in the purchase agreement relating to periods prior to the closing of the acquisition. In the fourth quarter of 2021, the Company reached a settlement with the insurer for $19.0 million and received the payment. The payment was recorded entirely in gain on insurance settlement in the consolidated statements of earnings and included within cash flows from investing activities in the consolidated statements of cash flows.

Softworld's results of operations are included in the SET segment. For the year ended 2021, our consolidated revenues and net earnings included $98.0 million and $4.7 million from Softworld, respectively. The date of the acquisition was the first day of our second quarter, therefore, our first quarter results of 2021 do not include any revenue or earnings from Softworld.

Pro Forma Information

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


	December Year to Date
		2021		2020
Pro forma revenues		$	4,940.9	$	4,626.5
Pro forma net earnings (loss)		$	157.7	$	(70.8)

The pro forma results for 2021 and 2020 reflects amortization of the intangible assets of $2.0 million per quarter, a non-recurring adjustment to reclassify $1.3 million of transaction expenses from 2021 to 2020, deferred compensation from 2020 and applicable taxes. The unaudited pro forma information presented has been prepared for comparative purposes only and is

not necessarily indicative of the results of operations as they would have been had the acquisitions occurred on the assumed date, nor is it necessarily an indication of future operating results.

Greenwood/Asher

On November 18, 2020, KSU acquired 100% of the membership interests of Greenwood/Asher, a premier specialty education executive search firm in the U.S., for a purchase price of $3.5 million. Under terms of the purchase agreement, the purchase price was adjusted for cash held by Greenwood/Asher at the closing date and estimated working capital adjustments resulting in the Company paying cash of $5.2 million. The purchase price of the acquisition also includes contingent consideration with an initial estimated fair value of $2.1 million related to an earnout payment in the event certain conditions are met per the terms of the agreement. The initial fair value of the earnout was established using a Black Scholes model and it is revalued quarterly, resulting in a net increase of $2.5 million to the liability in 2021, and an increase of $1.0 million to the liability in 2022 (see Fair Value Measurements footnote). During the first quarter of 2022, the Company paid the first year earnout payment of $2.3 million. The earnout liability as of year-end 2022 is $3.3 million, which is recorded in accounts payable and accrued liabilities in the consolidated balance sheet, and is expected to be paid in the first quarter of 2023 pursuant to the terms of the purchase agreement. As of third quarter-end 2021, the purchase price allocation for this acquisition was final.

This acquisition is intended to expand our revenue opportunities in the education industry in the U.S. Greenwood/Asher's results of operations are included in the Education segment. Pro forma results of operations for this acquisition have not been presented as they are not material to the consolidated statements of earnings.

Insight

On January 14, 2020, KSU acquired 100% of the membership interests of Insight, an educational staffing company in the U.S., for a purchase price of $34.5 million. Under terms of the purchase agreement, the purchase price was adjusted for cash held by Insight at the closing date and estimated working capital adjustments resulting in the Company paying cash of $38.1 million. The purchase price of the acquisition also included contingent consideration with an estimated fair value of $1.6 million related to an earnout payment in the event certain conditions were met per the terms of the agreement. The initial fair value of the earnout was established using a Monte Carlo simulation and the liability was recorded in accounts payable and accrued liabilities in the consolidated balance sheet (see Fair Value Measurements footnote). Subsequently, the earnout was revalued, resulting in a net increase to the liability of $0.1 million in 2020 and a further increase of $0.1 million in 2021. In the third quarter of 2021, the Company paid the final earnout amount of $1.8 million in cash. In our consolidated statements of cash flows, $1.6 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. There was no remaining liability for the earnout as of year-end 2022 or 2021. In the second quarter of 2020, the Company paid a working capital adjustment of $0.1 million. As of year-end 2020, the purchase price allocation was final.

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

Dispositions

Russia operations

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 year ended 2022, 2021 and 2020 includes $63.4 million, $132.2 million, and $118.5 million, respectively, from the Russia operations and our consolidated earnings before taxes for the year ended 2022, 2021 and 2020 includes $1.4 million, $3.2 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

Brazil operations

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

Investment in Persol Holdings	12 Months Ended
Investment in Persol Holdings	Jan. 01, 2023
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. A gain on the investment of $121.8 million and a loss on the investment of $16.6 million for the years ended 2021 and 2020, 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. The dissolution of the Kelly Services Japan, Inc. subsidiary was completed in the fourth quarter of 2022.

Investment in PersolKelly Pte. Ltd.	12 Months Ended
Investment in PersolKelly Pte. Ltd.	Jan. 01, 2023
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 2022 representing the results through the date of the sale, $5.4 million in 2021 and $0.8 million in 2020. 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 year-end 2022 and the investment in equity affiliate on the Company’s consolidated balance sheet totaled $123.4 million as of year-end 2021. The Company made loans to the JV in prior years, proportionate to its 49% ownership, to fund working capital requirements as a result of their sustained revenue growth. In the fourth quarter of 2020, the JV repaid $5.6 million of the outstanding loan balance and in the second quarter of 2021, the JV repaid the remaining $5.8 million of the loan balance. As of year-end 2022, there is no outstanding loan balance or accrued interest receivable relating to the loan. The net amount due to the JV, a related party, was not material as of year-end 2022 or 2021. Prior to receiving full repayment of the loans in 2021, the expected credit losses were estimated over the contractual term of the loans. The required allowance was based on current and projected financial information from the JV, market-specific information and other relevant data available to the Company, as applicable. The allowance was not material at year-end 2021. The JV is a supplier to certain MSP programs in the region and the amounts for services provided to the Company, which are included in accounts payable and accrued liabilities in the consolidated balance sheet, are not material. On April 1, 2020, 100% of the shares of Kelly Services Australia Pty Ltd and Kelly Services (New Zealand) Limited, both subsidiaries of the JV, were sold to an affiliate of Persol Holdings. The JV received proceeds of $17.5 million upon the sale and the Company received a direct royalty payment of $0.7 million.

Fair Value Measurements

12 Months Ended

Jan. 01, 2023

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 year-end 2022 and 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.


	Fair Value Measurements on a Recurring Basis As of Year-End 2022
Description	Total		Level 1		Level 2		Level 3
	(In millions of dollars)
Money market funds	$	108.3	$	108.3	$	—	$	—
Investment in Persol Holdings	—		—		—		—
Total assets at fair value	$	108.3	$	108.3	$	—	$	—

Brazil indemnification	$	(3.4)	$	—	$	—	$	(3.4)
Greenwood/Asher earnout	(3.3)		—		—		(3.3)
RocketPower earnout	—		—		—		—
Total liabilities at fair value	$	(6.7)	$	—	$	—	$	(6.7)


	Fair Value Measurements on a Recurring Basis 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 $8.6 million as of year-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 balances and represents cash balances that are required to be maintained to fund disability claims in California. The remaining money market funds as of year-end 2022 and year-end 2021 are included in cash and equivalents in the consolidated balance sheet. The valuations of money market funds were 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 Investments in Persol Holdings footnote). The cost of this yen-denominated investment, which fluctuated based on foreign exchange rates, was $18.0 million as of year-end 2021.

As of year-end 2022, the Company had an indemnification liability totaling $3.4 million with $0.3 million in accounts payable and accrued liabilities and $3.1 million in other long-term liabilities, and $2.4 million at year-end 2021 in other long-term liabilities on the consolidated balance sheet related to the 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 will 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 2022, the Company reassessed the value of the indemnification liability and determined it was necessary to record an increase to the liability of $0.8 million. Additionally, in 2022, the Company recognized an increase of $0.2 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 $3.3 million at year-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 represents the fair value and is considered a level 3 liability. During the first quarter of 2022, the Company paid the one year portion of the earnout totaling $2.3 million. In the consolidated statements of cash flows, $0.7 million is reflected as a financing activity representing the initial fair value of the investment, with the remainder flowing through operating activities. During 2022, the Company reassessed the value of the earnout liability and determined that it was necessary to record an increase to the liability of $1.0 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 Dispositions 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 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.

The Company recorded an earnout liability relating to the 2020 acquisition of Insight, totaling $1.7 million as of year-end 2020 in accounts payable and accrued liabilities in the consolidated balance sheet (see Acquisitions and Dispositions footnote). The valuation of the earnout liability was initially established using a Monte Carlo simulation and represented the fair value and was considered a level 3 liability. During 2021, the Company recognized $0.1 million of expenses related to the earnout liability within SG&A expenses in the consolidated statements of earnings. During the third quarter of 2021, the Company paid the earnout totaling $1.8 million.

Equity Investments 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 year-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. This investment was 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

In the fourth quarter of 2022, we performed our annual goodwill impairment testing, which included a step one quantitative test for the Softworld and PTS reporting units. As a result of the quantitative assessments, we determined that the estimated fair value of the Softworld and PTS reporting units was more than its carrying value. Additionally, we performed a step zero qualitative analysis for the Education reporting unit to determine whether a further quantitative analysis was necessary and concluded that a step one quantitative analysis was not necessary. As a result of the quantitative and qualitative assessments, the Company determined goodwill related to these reporting units was not impaired as of year-end 2022.

During 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 interim impairment tests for both long-lived assets and goodwill as of third quarter of 2022. Job eliminations in the high-tech industry vertical continued during the fourth quarter of 2022, indicating a broad, sustained reduction in hiring was likely and is now expected to last through much of 2023, directly impacting RocketPower and the demand for RocketPower's

services in this vertical. These changes in market conditions caused another triggering event requiring interim impairment tests for both long-lived assets and goodwill as of year-end 2022.

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 as of third quarter-end and year-end 2022. 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 as of third quarter-end and year-end 2022. Based on the results of our interim goodwill impairment tests, we recorded a goodwill impairment charge of $30.7 million in the third quarter of 2022 and we recorded an additional goodwill impairment charge of $10.3 million in the fourth quarter of 2022 to write off the remaining balance of RocketPower’s goodwill as of year-end, for a total goodwill impairment charge of $41.0 million as of year-end 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

12 Months Ended

Jan. 01, 2023

Restructuring and Related Activities [Abstract]

Restructuring

2022 Actions

In the first quarter of 2022, the Company took restructuring actions designed to increase efficiency. Restructuring costs incurred in 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

2021 Actions

In the fourth quarter of 2021, the Company initiated a series of cost management actions designed to increase operational efficiencies within enterprise functions that provide centralized support to our operating units. The actions are designed to align expenses with current expectations for top-line growth.

Restructuring costs incurred in 2021 totaled $4.0 million and are recorded entirely in SG&A expenses in the consolidated statements of earnings, as detailed below (in millions of dollars):


	Severance Costs




International	$	1.2
Corporate	2.8
Total	$	4.0

2020 Actions

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

In the fourth quarter of 2020, the Company took several restructuring actions with a goal to provide sustainable cost reductions as a result of the continuing COVID-19 demand disruption. The restructuring actions included involuntary terminations, a Voluntary Separation Plan ("VSP") and a Voluntary Retirement Plan ("VRP"). Employees were included in the VSP based on the functions that were being reorganized, and not by age or years of service. For the VRP, eligible employees were selected based on their age and years of service.

Restructuring costs incurred in 2020 totaled $12.8 million and were recorded entirely in SG&A expenses in the consolidated statements of earnings, as detailed below (in millions of dollars):


	Lease Termination Costs		Severance Costs		Total
Professional & Industrial	$	3.5	$	2.5	$	6.0
Science, Engineering & Technology	0.5		0.1		0.6
Education	0.1		0.9		1.0
Outsourcing & Consulting	—		0.3		0.3
International	0.7		0.7		1.4
Corporate	—		3.5		3.5
Total	$	4.8	$	8.0	$	12.8

Accrual Summary

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











Balance as of year-end 2020	$	3.5




Additions charged to International	1.2
Additions charged to Corporate	2.8

Reductions for cash payments related to all restructuring activities	(4.6)

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	(4.0)
Accrual adjustments	(0.3)
Balance as of year-end 2022	$	0.3

The remaining balance of $0.3 million as of year-end 2022 primarily represents severance costs and the majority is expected to be paid by the first quarter-end 2023. No material adjustments are expected to be recorded.

Goodwill and Intangible Assets

12 Months Ended

Jan. 01, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

The changes in the carrying amount of goodwill for the fiscal years 2022 and 2021 are included in the tables below (in millions of dollars):


	As of Year-End 2021		Additions to Goodwill		Impairment Adjustments		As of Year-End 2022
Science, Engineering & Technology	$	111.3	$	—	$	—	$	111.3
Education	3.5		36.3		—		39.8
Outsourcing & Consulting	—		41.0		(41.0)		—
Total	$	114.8	$	77.3	$	(41.0)	$	151.1


	As of Year-End 2020		Additions to Goodwill		Impairment Adjustments		As of Year-End 2021
Science, Engineering & Technology	$	—	$	111.3	$	—	$	111.3
Education	3.5		—		—		3.5
Total	$	3.5	$	111.3	$	—	$	114.8

The goodwill resulting from the acquisition of RocketPower during the first quarter of 2022 was allocated to the OCG reportable segment and RocketPower was deemed to be a separate reporting unit. The goodwill resulting from the acquisition of PTS during the second quarter of 2022 was allocated to the Education reportable segment and PTS was deemed to be a separate reporting unit. The goodwill resulting from the acquisition of Softworld during the second quarter of 2021 was allocated to the SET reportable segment and Softworld was deemed to be a separate reporting unit. (See Additions to Goodwill column in the table above and the Acquisitions and Dispositions 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.

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. 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-end 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.

In the fourth quarter of 2022, we performed our annual goodwill impairment testing, which included a step one quantitative test for the Softworld and PTS reporting units. As a result of the quantitative assessment, we determined that the estimated fair value of the Softworld and PTS reporting units was more than its carrying value. Additionally, we performed a step zero qualitative analysis for the Education and RocketPower reporting units to determine whether a further quantitative analysis was necessary and concluded that a step one quantitative analysis was not necessary at that time. As a result of the quantitative and qualitative assessments, the Company determined goodwill related to these reporting units was not impaired at that time.

Subsequent to our annual goodwill impairment testing, job eliminations in the high-tech industry vertical continued, indicating a broad, sustained reduction in hiring was likely and is now expected to last through much of 2023, directly impacting RocketPower and the demand for RocketPower's services in this vertical. These changes in market conditions caused a triggering event requiring another interim impairment test for both long-lived assets and goodwill as of year-end 2022. 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 year-end 2022, we recorded an additional goodwill impairment charge of $10.3 million in the fourth quarter of 2022 to write off the remaining balance of RocketPower’s goodwill, for a total goodwill impairment charge of $41.0 million as of year-end 2022. (See Impairment Adjustments column in the table above.)

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, it could result in an impairment charge, which would decrease operating income and result in lower asset values on our consolidated balance sheet.

Intangible assets, excluding fully-amortized intangibles, are included within other assets on our consolidated balance sheet and consist of the following (in millions of dollars):


		2022						2021
	Useful lives	Gross Carrying amount		Less: Accumulated Amortization		Net		Gross Carrying amount		Less: Accumulated Amortization		Net
Customer relationships	10 years	$	141.1	$	32.9	$	108.2	$	106.9	$	22.2	$	84.7

Trade names	10-15 years	51.7		8.3		43.4		35.8		4.2		31.6
Non-compete agreements	5 years	6.0		2.2		3.8		3.1		1.2		1.9
Trademarks	10 years	4.8		1.5		3.3		4.8		1.0		3.8
Total		$	203.6	$	44.9	$	158.7	$	150.6	$	28.6	$	122.0

The year-over-year change in total intangible assets was due to the intangibles purchased in connection with the RocketPower and PTS acquisitions (see Acquisitions and Dispositions footnote). Intangible amortization expense, which is included in SG&A expense in the consolidated statements of earnings, was $19.4 million, $13.0 million and $6.8 million in 2022, 2021 and 2020, respectively. The amortization expense will be $20.8 million in 2023, $20.5 million in 2024, $18.5 million in 2025, $17.8 million in 2026 and $17.2 million in 2027.

Other Assets

12 Months Ended

Jan. 01, 2023

Other Assets [Abstract]

Other Assets

Included in other assets are the following (in millions of dollars):


	2022		2021
Life insurance cash surrender value (see Retirement Benefits footnote)	$	194.3	$	232.9
Intangibles, net of accumulated amortization of $55.5 million in 2022 and $39.1 million in 2021(1)	158.7		122.0
Long-term hosted software, net of accumulated amortization of $7.3 million in 2022 and $3.2 million in 2021(2)	13.7		10.7
Noncurrent restricted cash	8.6		6.6
Workers' compensation and other claims receivable(3)	12.1		5.5
Other(4)	15.8		11.4
Other assets	$	403.2	$	389.1

(1) See Goodwill and Intangible Assets footnote for a detailed listing of intangible assets and related accumulated amortization.

(2) Long-term hosted software represents cloud computing arrangements that are comprised of internal-use software platforms that are accounted for as service contracts (see Summary of Significant Accounting Policies footnote).

(3) Workers’ compensation and other claims receivable represents receivables from the insurance company for U.S. workers’ compensation and automobile liability claims in excess of the applicable loss limits.

(4) Other in 2022 includes $6.4 million related to our equity investment in the JV (see Investment in PersolKelly Pte. Ltd footnote).

Leases

12 Months Ended

Jan. 01, 2023

Leases [Abstract]

Leases

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

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


		December Year to Date
Description	Statements of Earnings Location	2022		2021		2020
Operating:
Operating lease cost	Selling, general and administrative expenses	$	22.8	$	25.8	$	27.0
Short-term lease cost	Selling, general and administrative expenses	2.4		2.6		3.6
Variable lease cost	Selling, general and administrative expenses	5.2		5.7		6.8
Financing:
Amortization of ROU assets	Selling, general and administrative expenses	0.6		1.4		1.3
Interest on lease liabilities	Other income (expense), net	0.1		0.2		0.4
Total lease cost		$	31.1	$	35.7	$	39.1

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


Description	Balance Sheet Location	As of Year-End 2022		As of Year-End 2021
ROU Assets:
Operating	Operating lease right-of-use assets	$	66.8	$	75.8
Financing	Property and equipment	5.0		6.3
Total lease assets		$	71.8	$	82.1

ROU Liabilities:
Operating - current	Operating lease liabilities, current	$	14.7	$	17.5
Financing - current	Accounts payable and accrued liabilities	1.2		1.9
Operating - noncurrent	Operating lease liabilities, noncurrent	55.0		61.4
Financing - noncurrent	Other long-term liabilities	—		1.2
Total lease liabilities		$	70.9	$	82.0

Weighted average remaining lease terms and discount rates are as follows:


	December Year to Date
	2022		2021
Weighted average remaining lease term (years):
Operating leases	7.9		8.1
Financing leases	1.3		2.1
Weighted average discount rate:
Operating leases	5.1	%	4.9	%
Financing leases	5.4	%	5.3	%

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


	December Year to Date
	2022		2021		2020
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	22.4	$	26.1	$	25.4
Financing cash flows from financing leases	1.4		1.5		2.0

ROU assets obtained in exchange for new lease obligations:
Operating leases	$	10.7	$	14.9	$	43.3
Financing leases	—		—		3.1

Maturities of lease liabilities as of year-end 2022 are as follows (in millions of dollars):


	Operating Leases		Financing Leases
2023	$	17.8	$	1.3
2024	13.2		—
2025	10.1		—
2026	7.7		—
2027	5.5		—
Thereafter	30.3		—
Total future lease payments	84.6		1.3
Less: Imputed interest	15.0		0.1
Total	$	69.6	$	1.2

During the first quarter of 2020, the Company sold three of four headquarters properties and entered into a leaseback agreement, which is accounted for as an operating lease (see Sale of Assets footnote). As of first quarter-end 2020, we recognized $37.6 million of ROU assets within operating lease right-of-use assets, $1.2 million of current lease liabilities within operating lease liabilities, current and $36.1 million of noncurrent lease liabilities within operating lease liabilities, noncurrent in the consolidated balance sheet, with a discount rate of 4.8% over a 15-year lease term related to this lease.

Leases

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


		December Year to Date
Description	Statements of Earnings Location	2022		2021		2020
Operating:
Operating lease cost	Selling, general and administrative expenses	$	22.8	$	25.8	$	27.0
Short-term lease cost	Selling, general and administrative expenses	2.4		2.6		3.6
Variable lease cost	Selling, general and administrative expenses	5.2		5.7		6.8
Financing:
Amortization of ROU assets	Selling, general and administrative expenses	0.6		1.4		1.3
Interest on lease liabilities	Other income (expense), net	0.1		0.2		0.4
Total lease cost		$	31.1	$	35.7	$	39.1

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


Description	Balance Sheet Location	As of Year-End 2022		As of Year-End 2021
ROU Assets:
Operating	Operating lease right-of-use assets	$	66.8	$	75.8
Financing	Property and equipment	5.0		6.3
Total lease assets		$	71.8	$	82.1

ROU Liabilities:
Operating - current	Operating lease liabilities, current	$	14.7	$	17.5
Financing - current	Accounts payable and accrued liabilities	1.2		1.9
Operating - noncurrent	Operating lease liabilities, noncurrent	55.0		61.4
Financing - noncurrent	Other long-term liabilities	—		1.2
Total lease liabilities		$	70.9	$	82.0

Weighted average remaining lease terms and discount rates are as follows:


	December Year to Date
	2022		2021
Weighted average remaining lease term (years):
Operating leases	7.9		8.1
Financing leases	1.3		2.1
Weighted average discount rate:
Operating leases	5.1	%	4.9	%
Financing leases	5.4	%	5.3	%

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


	December Year to Date
	2022		2021		2020
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	22.4	$	26.1	$	25.4
Financing cash flows from financing leases	1.4		1.5		2.0

ROU assets obtained in exchange for new lease obligations:
Operating leases	$	10.7	$	14.9	$	43.3
Financing leases	—		—		3.1

Maturities of lease liabilities as of year-end 2022 are as follows (in millions of dollars):


	Operating Leases		Financing Leases
2023	$	17.8	$	1.3
2024	13.2		—
2025	10.1		—
2026	7.7		—
2027	5.5		—
Thereafter	30.3		—
Total future lease payments	84.6		1.3
Less: Imputed interest	15.0		0.1
Total	$	69.6	$	1.2

Debt	12 Months Ended
Debt	Jan. 01, 2023
Debt Disclosure [Abstract]
Debt	Debt Short-Term Debt On November 4, 2022, the Company entered into an agreement with its lenders to amend and restate its existing $200.0 million, five-year revolving credit facility (the "Facility"), with a termination date of December 5, 2024. The amendment increased the limit on restricted payments from $50.0 million to $115.0 million and changed certain of the terms and conditions. The Facility is available to be used to fund working capital, acquisitions and general corporate needs. The Facility is secured by certain assets of the Company, excluding U.S. trade accounts receivable. At year-end 2022 and 2021, there were no borrowings under the Facility and a remaining borrowing capacity of $200.0 million. To maintain availability of the funds, we pay a facility fee on the full amount of the Facility, regardless of usage. The facility fee varies based on the Company’s leverage ratio as defined in the agreement. The Facility, which contains a cross-default clause that could result in termination if defaults occur under our other loan agreements, had a facility fee of 15.0 basis points at year-end 2022 and 2021. The Facility’s financial covenants and restrictions are described below, all of which were met at year-end 2022: •We must maintain a certain minimum ratio of earnings before interest, taxes, depreciation, amortization (“EBITDA”) and certain cash and non-cash charges that are non-recurring in nature to interest expense (“Interest Coverage Ratio”) as of the end of any fiscal quarter. •We must maintain a certain maximum ratio of total indebtedness to the sum of net worth and total indebtedness at all times. •Dividends, stock buybacks and similar transactions are limited to certain maximum amounts. •We must adhere to other operating restrictions relating to the conduct of business, such as certain limitations on asset sales and the type and scope of investments. On September 21, 2022, the Company and Kelly Receivables Funding, LLC, a wholly owned bankruptcy remote special purpose subsidiary of the Company (the “Receivables Entity”), amended the Receivables Purchase Agreement related to its $150.0 million, three-year, securitization facility (the “Securitization Facility”). The amendment changed certain of the terms and conditions, including extending the DSO terms from 65 days to 70 days. The Receivables Purchase Agreement will terminate December 5, 2024, unless terminated earlier pursuant to its terms. Under the Securitization Facility, the Company will sell certain trade receivables and related rights (“Receivables”), on a revolving basis, to the Receivables Entity. The Receivables Entity may from time to time sell an undivided variable percentage ownership interest in the Receivables. The Securitization Facility, which contains a cross-default clause that could result in termination if defaults occur under our other loan agreements, also allows for the issuance of standby letters of credit (“SBLC”) and contains certain restrictions based on the performance of the Receivables. As of year-end 2022, the Securitization Facility had no short-term borrowings, SBLCs of $49.5 million related to workers’ compensation at a rate of 0.90% and a remaining capacity of $100.5 million. As of year-end 2021, the Securitization Facility had no short-term borrowings, SBLCs of $53.0 million related to workers’ compensation at a rate of 0.90% and a remaining capacity of $97.0 million. The rate for short-term borrowings includes the Bloomberg Short-Term Bank Yield Index rate and a utilization rate on the amount of our borrowings. The rates for the SBLCs represent a utilization rate on the outstanding amount of the SBLCs. In addition, we pay a commitment fee of 40 basis points on the unused capacity. The Receivables Entity’s sole business consists of the purchase or acceptance through capital contributions of trade accounts receivable and related rights from the Company. As described above, the Receivables Entity may retransfer these receivables or grant a security interest in those receivables under the terms and conditions of the Receivables Purchase Agreement. The Receivables Entity is a separate legal entity with its own creditors who would be entitled, if it were ever liquidated, to be satisfied out of its assets prior to any assets or value in the Receivables Entity becoming available to its equity holders, the Company. The assets of the Receivables Entity are not available to pay creditors of the Company or any of its other subsidiaries, until the creditors of the Receivables Entity have been satisfied. The assets and liabilities of the Receivables Entity are included in the consolidated financial statements of the Company. The Company had total unsecured, uncommitted short-term local credit facilities of $5.9 million as of year-end 2022. There were $0.7 million borrowings under these lines at year-end 2022, compared to no borrowings under these lines at year-end 2021. The weighted average interest rate for these borrowings, which was related to India, was 8.50% at year-end 2022.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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+ Details

Retirement Benefits	12 Months Ended
Retirement Benefits	Jan. 01, 2023
Retirement Benefits [Abstract]
Retirement Benefits	Retirement Benefits U.S. Defined Contribution Plans The Company provides a qualified defined contribution plan covering substantially all U.S.-based full-time employees, except officers and certain other employees. The plan offers a savings feature with Company matching contributions. Assets of this plan are held by an independent trustee for the sole benefit of participating employees. A nonqualified plan is provided for officers and certain other employees. This plan includes provisions for salary deferrals and Company matching contributions. In addition to the plans above, the Company also provides a qualified plan and a nonqualified plan to certain U.S.-based temporary employees. The liability for the nonqualified plans was $196.6 million and $237.2 million as of year-end 2022 and 2021, respectively, and is included in current accrued payroll and related taxes and noncurrent accrued retirement benefits in the consolidated balance sheet. The cost of participants’ earnings or loss on this liability, which were included in SG&A expenses in the consolidated statements of earnings, was a loss of $36.3 million in 2022, earnings of $27.0 million in 2021 and earnings of $23.0 million in 2020. In connection with the administration of these plans, the Company has purchased company-owned variable universal life insurance policies insuring the lives of certain current and former officers and key employees. The cash surrender value of these policies, which is based primarily on investments in mutual funds and can only be used for payment of the Company’s obligations related to the nonqualified deferred compensation plan noted above, was $194.3 million and $232.9 million at year-end 2022 and 2021, respectively. The cash surrender value of these insurance policies is included in other assets in the consolidated balance sheet. During 2022, 2021 and 2020, proceeds of $1.5 million, $12.2 million and $2.3 million, respectively, were received in connection with these policies. Tax-free earnings or loss on these assets, which were included in SG&A expenses in the consolidated statements of earnings and which offset the related earnings or loss on the liability, were a loss of $36.0 million in 2022, earnings of $26.0 million in 2021 and earnings of $23.1 million in 2020. The net expense for retirement benefits for the qualified and nonqualified plans, including Company-matching contributions for full-time employees, totaled $9.4 million in 2022, $10.0 million in 2021 and $3.2 million in 2020, and is included in total SG&A expenses in the consolidated statements of earnings. The 2020 expense reflects the temporary suspension of Company-matching contributions from April to December 2020 to mitigate the impact of the COVID-19 pandemic on the results of our operations. The expense related to retirement plan contributions for temporary employees, which is included in cost of services, is reimbursed by our customers. International Defined Benefit Plans The Company has several defined benefit pension plans in locations outside of the United States. The total projected benefit obligation, assets and unfunded liability for these plans as of year-end 2022 were $10.4 million, $7.5 million and $2.9 million, respectively. The total projected benefit obligation, assets and unfunded liability for these plans as of year-end 2021 were $16.0 million, $10.9 million and $5.1 million, respectively. Total pension expense for these plans was $0.4 million in 2022, $0.5 million in 2021 and $0.6 million in 2020. Pension contributions and the amount of accumulated other comprehensive income expected to be recognized in 2023 are not significant.

- Definition

The entire disclosure for retirement benefits.

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+ Details

Stockholders' Equity

12 Months Ended

Jan. 01, 2023

Stockholders' Equity Note [Abstract]

Stockholders' Equity

Stockholders’ Equity

Common Stock

The authorized capital stock of the Company is 100,000,000 shares of Class A common stock and 10,000,000 shares of Class B common stock. Class A shares have no voting rights and are not convertible. Class B shares have voting rights and are convertible by the holder into Class A shares on a share-for-share basis at any time. Both classes of stock have identical rights in the event of liquidation. The voting rights of Class B shares are perpetual and Class B shares are not subject to transfer restrictions or mandatory conversion obligations under the Company's certificate of incorporation or bylaws.

Class A shares and Class B shares are both entitled to receive dividends, subject to the limitation that no cash dividend on the Class B shares may be declared unless the board of directors declares an equal or larger cash dividend on the Class A shares. As a result, a cash dividend may be declared on the Class A shares without declaring a cash dividend on the Class B shares.

On 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. During 2022, the Company repurchased 474,644 Class A shares for $7.8 million. A total of $42.2 million remains available under the share repurchase program as of year-end 2022.

Accumulated Other Comprehensive Income (Loss)

The changes in accumulated other comprehensive income (loss) by component, net of tax, during 2022, 2021 and 2020 are included in the table below (in millions of dollars). Amounts in parentheses indicate debits.


	2022			2021			2020
Foreign currency translation adjustments:
Beginning balance	$	(25.0)		$	(0.8)		$	(13.2)
Other comprehensive income (loss) before classifications	(7.5)			(24.2)			13.9
Amounts reclassified from accumulated other comprehensive income (loss) - liquidation of Japan subsidiary	20.4		(1)	—			—
Amounts reclassified from accumulated other comprehensive income (loss) - equity method investment and other	4.7		(2)	—		(2)	(1.5)		(2)
Net current-period other comprehensive income (loss)	17.6			(24.2)			12.4
Ending balance	(7.4)			(25.0)			(0.8)









Pension liability adjustments:
Beginning balance	(2.7)			(3.4)			(2.6)
Other comprehensive income (loss) before classifications	1.5			0.5			(0.9)
Amounts reclassified from accumulated other comprehensive income	0.1		(3)	0.2		(3)	0.1		(3)
Net current-period other comprehensive income (loss)	1.6			0.7			(0.8)
Ending balance	(1.1)			(2.7)			(3.4)

Total accumulated other comprehensive income (loss)	$	(8.5)		$	(27.7)		$	(4.2)

(1)Amount was recorded in the loss on currency translation from liquidation of subsidiary in the consolidated statements of earnings.

(2)Of the amount included in this line item $1.9 million in 2022 was recorded in the other income (expense), net line item in the consolidated statements of earnings related to the investment in PersolKelly Pte. Ltd., (see Investment in PersolKelly Pte. Ltd. footnote for more details). In addition, $1.4 million in 2022 was recorded in the other income (expense), net line item in the consolidated statements of earnings related to other activities and $1.4 million in 2022 was recorded in loss on disposal line item in the consolidated statements of earnings related to the liquidation of the cumulative translation adjustment for the sale of our Russia operations, (see Acquisitions and Dispositions footnote for more details). All amounts in prior years were recorded in the other income (expense), net line item in the consolidated statements of earnings.

(3)Amount was recorded in the SG&A expenses line item in the consolidated statements of earnings.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

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+ Details

Earnings (Loss) Per Share

12 Months Ended

Jan. 01, 2023

Earnings Per Share [Abstract]

Earnings (Loss) Per Share

The reconciliation of basic earnings (loss) per share on common stock for 2022, 2021 and 2020 follows (in millions of dollars except per share data):


	2022		2021		2020








Net earnings (loss)	$	(62.5)	$	156.1	$	(72.0)
Less: Earnings allocated to participating securities	—		(1.4)		—
Net earnings (loss) available to common shareholders	$	(62.5)	$	154.7	$	(72.0)

Average common shares outstanding (millions):
Basic	38.1		39.4		39.3
Dilutive share awards	—		0.1		—
Diluted	38.1		39.5		39.3

Basic earnings (loss) per share	$	(1.64)	$	3.93	$	(1.83)




Diluted earnings (loss) per share	$	(1.64)	$	3.91	$	(1.83)

Potentially dilutive shares outstanding for 2021 are primarily related to deferred common stock related to the non-employee directors deferred compensation plan. Due to our net loss in 2022 and 2020, potentially dilutive shares outstanding, primarily related to deferred common stock associated with the non-employee directors deferred compensation plan, of 0.2 million shares in 2022 and 0.1 million shares in 2020, had an anti-dilutive effect on diluted earnings per share and were excluded from the computation.

We have presented earnings per share for our two classes of common stock on a combined basis. This presentation is consistent with the earnings per share computations that result for each class of common stock utilizing the two-class method as described in ASC Topic 260, “Earnings Per Share.” The two-class method is an earnings allocation formula which determines earnings per share for each class of common stock according to the dividends declared (or accumulated) and participation rights in the undistributed earnings.

In applying the two-class method, we have determined that the undistributed earnings should be allocated to each class on a pro rata basis after consideration of all of the participation rights of the Class B shares (including voting and conversion rights) and our history of paying dividends equally to each class of common stock on a per share basis.

The Company’s Restated Certificate of Incorporation allows the board of directors to declare a cash dividend to Class A shares without declaring equal dividends to the Class B shares. Class B shares’ voting and conversion rights, however, effectively allow the Class B shares to participate in dividends equally with Class A shares on a per share basis.

The Class B shares are the only shares with voting rights. The Class B shareholders are therefore able to exercise voting control with respect to all matters requiring stockholder approval, including the election of or removal of directors. The board of directors has historically declared and the Company historically has paid equal per share dividends on both the Class A and Class B shares. Each class has participated equally in all dividends declared since 1987.

In addition, Class B shares are convertible, at the option of the holder, into Class A shares on a one-for-one basis. As a result, Class B shares can participate equally in any dividends declared on the Class A shares by exercising their conversion rights.

Dividends paid per share for Class A and Class B common stock were $0.275 for 2022, $0.10 for 2021 and $0.075 for 2020.

Stock-Based Compensation

12 Months Ended

Jan. 01, 2023

Share-Based Payment Arrangement [Abstract]

Stock-Based Compensation

Under the Equity Incentive Plan, amended and restated February 15, 2017 and approved by the stockholders of the Company on May 10, 2017 (the “EIP”), the Company may grant to key employees restricted stock and performance awards associated with the Company’s Class A stock. The amended EIP provides that the maximum number of shares available for grants is 4.7 million. Shares available for future grants at year-end 2022 are 2.7 million. The Company issues shares out of treasury stock to satisfy stock-based awards, if available; otherwise new shares of common stock are issued from authorized shares. The Company presently has no intent to repurchase additional shares for the purpose of satisfying stock-based awards.

The Company recognized stock-based compensation cost of $7.8 million in 2022, $5.1 million in 2021 and $3.9 million in 2020, as well as related tax benefits of $1.1 million in 2022, $0.8 million in 2021 and $0.4 million in 2020.

Restricted Stock

Restricted stock, which typically vests pro-rata over four years, is issued to certain key employees and is subject to forfeiture until the end of an established restriction period. The Company utilizes the market price of its Class A stock on the date of grant as the fair value of restricted stock and expenses the fair value on a straight-line basis over the vesting period.

A summary of the status of nonvested restricted stock as of year-end 2022 and changes during this period is presented as follows below (in thousands of shares except per share data):


	Restricted Stock	Weighted Average Grant Date Fair Value
Nonvested at year-end 2021	403	$	21.24
Granted	417	20.16
Vested	(112)	22.25
Forfeited	(101)	21.51
Nonvested at year-end 2022	607	$	20.27

As of year-end 2022, unrecognized compensation cost related to unvested restricted stock totaled $8.9 million. The weighted average period over which this cost is expected to be recognized is approximately 1.9 years. The weighted average grant date fair value per share of restricted stock granted during 2022, 2021 and 2020 was $20.16, $20.91 and $15.97, respectively. The total fair value of restricted stock, which vested during 2022, 2021 and 2020, was $2.3 million, $2.0 million and $2.4 million, respectively.

Performance Shares

During 2022, 2021 and 2020, the Company granted performance awards associated with the Company’s Class A stock to certain senior officers. The payment of performance awards, which will be satisfied with the issuance of shares out of treasury stock, is contingent upon the achievement of specific performance goals unique to each grant ("financial measure performance awards") over a stated period of time. Additionally, the Company also granted single financial measure performance shares to certain senior officers, which will be satisfied with the issuance of shares out of treasury stock, and is contingent upon the achievement of one performance measure with a one-year performance period. These single financial measure performance shares vest over four years and earn dividends, which are not paid until the awards vest.

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

2022 Grants

The annual 2022 performance share grant ("2022 grant") consisted of 186,000 financial measure performance awards, which are contingent upon achievement of specific revenue growth and EBITDA margin performance goals. 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.

Based upon the level of achievement of specific financial performance goals for the 2022 annual grant, participants had the ability to receive up to 200% of the target number of shares originally granted. On February 14, 2023, the Compensation Committee approved the actual performance achievement for the 2022 performance period of the annual 2022 grant. Actual performance resulted in participants achieving 72% of target. All of the shares earned for the 2022 performance period will vest in 2025 after the approval of the Compensation Committee, if not forfeited by the recipient.

The 2022 financial measure performance awards have a weighted average grant date fair value of $21.19, which was determined by the market price on the date of grant less the present value of the expected dividends not received during the vesting period.

The total nonvested shares related to 2022 financial measure performance awards at year-end 2022 is 186,000.

2021 Grants

The annual 2021 performance share grant ("2021 grant") consisted of 180,000 financial measure performance awards, which are contingent upon the achievement of specific revenue growth and EBITDA margin performance goals. The maximum number of performance shares that may be earned is 200% of the target shares originally granted. These awards have three one-year performance periods: 2021, 2022 and 2023, with the payout for each performance period based on separate financial measure goals that are set in February of each of the three performance periods.

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

Based upon the level of achievement of specific financial performance goals for the 2021 annual grant, participants had the ability to receive up to 200% of the target number of shares originally granted. On February 14, 2023, the Compensation Committee approved the actual performance achievement for the 2022 performance period of the annual 2021 grant. Actual performance resulted in participants achieving 72% of target. Half of the shares earned for the 2022 performance period will vest in 2023 after the approval of the Compensation Committee and the remaining half of the shares earned will vest in early 2024, if not forfeited by the recipient.

In December 2021, the Compensation Committee approved an additional retention-based grant of 308,000 financial measure performance awards to certain senior officers and may be earned upon achievement of three financial goals over a performance period beginning in fiscal 2022 through the third quarter of 2024, with each goal having a unique projected achievement date. Each goal can be earned independent of the other two goals. A goal is considered earned once it is achieved and maintained for two consecutive quarters at any point during the performance period. Any goal not achieved within one year of projected achievement date, will result in that portion of the award being forfeited. Any shares earned during the performance period will cliff-vest three years after achievement of the respective performance goals and approval of the financial results by the Compensation Committee. These awards earn dividends once the goal is achieved, but are not paid until the awards vest.

On February 14, 2023, the Compensation Committee approved the actual performance achievement of one of the financial goals related to the 2021 retention-based grant. At the same meeting, the Compensation Committee approved a modification to accelerate the vesting for the goal earned, where half of these awards will vest immediately upon approval of the results and the remaining half will vest in August 2023, if not forfeited by the recipient. We will account for this change as a Type I modification under ASC 718 as the expectation of vesting remained probable-to-probable post-modification. The Company did

not record any incremental stock compensation expense since the fair value of the modified awards immediately after the modification was not greater than the fair value of the original awards immediately before the modification. The Company will recognize the remaining stock compensation expense over the remaining portion of the modified service requisite period.

The 2021 financial measure performance awards have a weighted average grant date fair value of $18.21, which was determined by the market price on the date of grant less the present value of the expected dividends not received during the vesting period. The total nonvested shares related to 2021 financial measure performance awards at year-end 2022 is 423,000.

2020 Grant

The 2020 performance share grant ("2020 grant") consisted of 115,000 single financial measure performance shares, which have a one-year performance period based on a specific operating earnings performance goal. The 2020 single financial measure performance awards have a weighted average grant date fair value of $22.59 per share, which was determined by the market price on the date of grant. On February 15, 2022, the Compensation Committee approved the actual performance achievement of the 2020 single financial measure performance award. These awards will vest over the next four years, if not forfeited by the recipient. The total nonvested shares related to 2020 single financial performance awards at year-end 2022 is 78,000.

A summary of the status of all nonvested performance shares at target for 2022 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 performance period 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 year-end 2022	692	$	19.41

As of year-end 2022, unrecognized compensation cost related to all unvested financial measure performance shares totaled $8.4 million. The weighted average period over which the costs are expected to be recognized is approximately 2.4 years for financial measure performance shares. The total fair value of financial measure performance shares, which vested during 2022, 2021 and 2020, was $0.9 million, $0.3 million and $1.8 million, respectively.

Sale of Assets	12 Months Ended
Sale of Assets	Jan. 01, 2023
Sale of Assets [Abstract]
Sale of Assets	Sale of Assets In October 2022, Kelly Properties, LLC, a wholly owned subsidiary of the Company, sold real property located in Troy, Michigan for a purchase price of $6.0 million, subject to final closing adjustments. The Company received cash proceeds of $5.6 million in the fourth quarter of 2022, net of commissions and transaction expenses. As of the date of the sale, the property had a carrying value of $4.7 million, resulting in a $0.9 million gain on the sale, which is recorded in gain on sale of assets in the consolidated statements of earnings. 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. In the second quarter of 2020, the Company monetized wage subsidy receivables outside the U.S. for $16.9 million, net of fees and 5% retainer. The sale of these receivables was accounted for as a sale of financial assets with certain recourse provisions in which we derecognized the receivables. Although the sale of receivables is with recourse, the Company did not record a recourse obligation as the Company concluded the receivables were collectible. The net cash proceeds related to the sale were included in operating activities in the consolidated statements of cash flows and the fees related to the sale were included in SG&A expenses in the consolidated statements of earnings. On March 20, 2020, the Company sold three of our four headquarters properties for a purchase price of $58.5 million as a part of a sale and leaseback transaction. The properties included the parcels of land, together with all rights and easements, in addition to all improvements located on the land, including buildings. The Company received cash proceeds of $55.5 million, which was net of transaction expenses. As of the date of the sale, the properties had a combined net carrying amount of $23.4 million. The resulting gain on the sale of the assets was $32.1 million which was recorded in gain on sale of assets in the consolidated statements of earnings. The Company leased back the main headquarters building on the same date; see the Leases footnote for discussion of the sale and leaseback transaction.

Other Income (Expense), Net

12 Months Ended

Jan. 01, 2023

Other Income and Expenses [Abstract]

Other Income (Expense), Net

Included in other income (expense), net are the following:


	2022		2021		2020
	(In millions of dollars)
Interest income	$	2.3	$	0.2	$	0.6
Interest expense	(2.1)		(2.5)		(3.0)
Dividend income	—		2.7		2.4
Foreign exchange gains (losses)	4.8		(1.0)		3.3

Other	(3.4)		(3.0)		0.1
Other Income (Expense), Net	$	1.6	$	(3.6)	$	3.4

The decrease in dividend income in 2022 reflects the sale of the investment in the common stock of Persol Holdings during the first quarter of 2022. Included in foreign exchange gains (losses) for 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 2022 are transaction-related expenses for the 2022 acquisitions of RocketPower and PTS and sale of our Russia operations (see Acquisitions and Dispositions footnote) and expense related to the remeasurement of the Brazil indemnification liability (see Fair Value Measurements footnote). Included in Other for 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 for the April 2021 acquisition of Softworld (see Acquisitions and Dispositions footnote).

Income Taxes

12 Months Ended

Jan. 01, 2023

Income Tax Disclosure [Abstract]

Income Taxes

Earnings (loss) before taxes and equity in net earnings (loss) of affiliate for the years 2022, 2021 and 2020 were taxed under the following jurisdictions:


	2022		2021		2020
	(In millions of dollars)
Domestic	$	(39.4)	$	27.5	$	(86.7)
Foreign	(31.8)		158.3		(20.1)
Total	$	(71.2)	$	185.8	$	(106.8)

The provision for income taxes was as follows:


	2022		2021		2020
	(In millions of dollars)
Current tax expense:
U.S. federal	$	1.3	$	1.0	$	6.6
U.S. state and local	1.4		2.1		5.9
Foreign	61.5		10.4		10.6
Total current	64.2		13.5		23.1
Deferred tax (benefit) expense:
U.S. federal	(2.5)		(11.9)		(35.8)
U.S. state and local	0.7		(0.7)		(12.3)
Foreign	(70.3)		34.2		(9.0)
Total deferred	(72.1)		21.6		(57.1)
Total provision	$	(7.9)	$	35.1	$	(34.0)

Deferred income taxes reflect the temporary differences between the asset and liability basis for financial reporting purposes and the amounts used for income tax purposes, at the relevant tax rate. The deferred tax assets and liabilities are comprised of the following:


	2022		2021
	(In millions of dollars)
Fixed assets and right-of-use assets	$	(21.8)	$	(25.8)
Intangible assets and goodwill	20.7		16.3
Employee compensation and benefit plans	62.0		70.4
Accrued payroll and related taxes	—		22.1
Accrued workers’ compensation	10.2		11.7
Investment in Persol Holdings	—		(70.9)
Investment in equity affiliate	(0.7)		(13.3)
Operating lease liabilities	19.3		21.8
Loss carryforwards	33.4		36.4
Credit carryforwards	200.7		175.0
Other, net	9.4		6.5
Valuation allowance	(34.0)		(19.0)
Net deferred tax assets	$	299.2	$	231.2

The deferred tax balance is classified in the consolidated balance sheet as:


	2022		2021
	(In millions of dollars)
Deferred tax asset	$	299.7	$	302.8
Other long-term liabilities	(0.5)		(71.6)
	$	299.2	$	231.2

The Company has U.S. general business credit carryforwards of $177.1 million which will expire from 2034 to 2042, foreign tax credit carryforwards of $23.6 million which will expire from 2023 to 2032 and minimal state carryforwards which will expire from 2026 to 2042. The net tax effect of state and foreign loss carryforwards at year-end 2022 totaled $33.4 million, $2.7 million of which expires between 2023 to 2042, and $30.7 million of which have no expiration.

The Company has established a valuation allowance for loss carryforwards and future deductible items in certain foreign jurisdictions, and for U.S. foreign tax credit carryforwards. The increase in the valuation allowance in 2022 was primarily due to foreign tax credits generated from the sale of the Company's investment in Persol Holdings. The valuation allowance is determined in accordance with the provisions of ASC 740, "Income Taxes," which requires an assessment of both negative and positive evidence when measuring the need for a valuation allowance. The Company’s recent losses in these foreign

jurisdictions, and its recent lack of adequate U.S. foreign source income to fully utilize foreign tax credit carryforwards, represented sufficient negative evidence to require a valuation allowance under ASC 740. The Company intends to maintain a valuation allowance until sufficient positive evidence exists to support realization of the foreign deferred tax assets.

The differences between income taxes from continuing operations for financial reporting purposes and the U.S. statutory rate of 21% in 2022, 2021, and 2020 are as follows:


	2022		2021		2020
	(In millions of dollars)
Income tax based on statutory rate	$	(14.9)	$	39.0	$	(22.4)
State income taxes, net of federal benefit	1.6		1.1		(5.1)
Foreign tax rate differential	1.6		12.2		2.8
General business credits	(10.7)		(9.7)		(9.9)
Life insurance cash surrender value	7.8		(5.2)		(4.6)
Foreign items	0.2		1.7		(1.8)
Sale of foreign subsidiaries	3.9		—		(6.6)


Foreign business taxes	1.8		2.1		3.0

Tax law change	—		(5.2)		(1.7)




Non-deductible goodwill impairment	2.7		—		11.9
Other	(1.9)		(0.9)		0.4
Total	$	(7.9)	$	35.1	$	(34.0)

Our tax benefit or expense is affected by recurring items, such as the amount of pretax income and its mix by jurisdiction, U.S. work opportunity credits and the change in cash surrender value of non-taxable investments in life insurance policies. It is also affected by discrete items that may occur in any given period but are not consistent from period to period, such as tax law changes or changes in judgment regarding the realizability of deferred tax assets. Changes in the fair value of the Company’s investment in Persol Holdings were recognized in the consolidated statements of earnings. Gains and losses from this investment, which was sold in the first quarter of 2022, were treated as discrete since they could not be estimated.

Several items have contributed to the variance in our income tax benefit or expense over the last three years. 2022 benefited from lower pretax earnings, benefits of $16.9 million from changes in the fair value of the Company's investment in Persol Holdings and $7.1 million from the impairment of tax deductible goodwill. These benefits were offset by a $7.8 million charge from tax exempt life insurance cash surrender value losses. Income tax expense for 2021 included charges of $37.3 million from changes in the fair value of the Company's investment in Persol Holdings and $4.8 million from the gain on insurance settlement, offset by benefits of $5.2 million from a change in tax rate in the United Kingdom and $5.2 million from tax exempt life insurance cash surrender value gains. The 2020 income tax benefited from lower pretax earnings and benefits of $5.1 million from the loss on our investment in Persol Holdings, $6.6 million from the sale of Brazil operations, $23 million from the impairment of tax deductible goodwill and $4.6 million from tax exempt life insurance cash surrender value gains.

General business credits primarily represent U.S. work opportunity credits. Foreign items include foreign tax credits, foreign non-deductible expenses and non-taxable income. Foreign business taxes include the French business tax and other taxes based on revenue less certain expenses and are classified as income taxes under ASC 740.

Provision has not been made for additional income taxes on an estimated $156.5 million of foreign subsidiary undistributed earnings which are indefinitely reinvested. If these earnings were to be repatriated, the Company could be subject to foreign withholding tax, federal and state income tax, net of federal benefit, and income taxes on foreign exchange gains or losses, of $9.8 million.

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:


	2022		2021		2020
	(In millions of dollars)
Balance at beginning of the year	$	0.6	$	0.5	$	0.9

Additions for prior years’ tax positions	—		0.2		—
Reductions for prior years’ tax positions	—		—		—
Additions for settlements	—		—		—
Reductions for settlements	—		—		—
Reductions for expiration of statutes	(0.1)		(0.1)		(0.4)
Balance at end of the year	$	0.5	$	0.6	$	0.5

If the $0.5 million in 2022, $0.6 million in 2021 and $0.5 million in 2020 of unrecognized tax benefits were recognized, they would have a favorable effect of $0.4 million in 2022, $0.5 million in 2021 and $0.4 million in 2020 on income tax expense.

The Company recognizes both interest and penalties as part of the income tax provision. The benefit recognized in 2022 was not significant. The Company recognized expense of $0.1 million in 2021 and a benefit of $0.1 million in 2020 for interest and penalties. Accrued interest and penalties were $0.1 million at year-end 2022 and $0.2 million at year-end 2021.

The Company files income tax returns in the U.S. and in various states and foreign countries. The tax periods open to examination by the major taxing jurisdictions to which the Company is subject include the U.S. for fiscal years 2019 forward, Canada for fiscal years 2015 forward, France for fiscal years 2014 forward, Netherlands for fiscal years 2017 forward, Portugal for fiscal years 2019 forward, Puerto Rico for fiscal years 2018 forward and Switzerland for fiscal years 2013 forward.

The Company and its subsidiaries have various income tax returns in the process of examination. The unrecognized tax benefit and related interest and penalty balances include approximately $0.2 million for 2022, related to tax positions which are reasonably possible to change within the next twelve months due to income tax audits, settlements and statute expirations.

- 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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Supplemental Cash Flow Information

12 Months Ended

Jan. 01, 2023

Supplemental Cash Flow Elements [Abstract]

Supplemental Cash Flow Information

Changes in operating assets and liabilities, net of acquisitions, as disclosed in the statements of cash flows, for the fiscal years 2022, 2021 and 2020, respectively, were as follows:


	2022		2021		2020
	(In millions of dollars)
(Increase) decrease in trade accounts receivable	$	(99.3)	$	(150.7)	$	55.9
(Increase) decrease in prepaid expenses and other assets	(24.6)		5.0		21.8
(Increase) decrease in ROU assets	(0.1)		7.7		0.2
Increase (decrease) in accounts payable and accrued liabilities	44.3		155.8		10.5
Increase (decrease) in operating lease liabilities	(18.7)		(29.7)		(21.1)
Increase (decrease) in accrued payroll and related taxes	(59.3)		12.5		71.9
Increase (decrease) in accrued workers’ compensation and other claims	(5.2)		(6.2)		(4.9)
Increase (decrease) in income and other taxes	21.9		(4.6)		(14.0)
Total changes in operating assets and liabilities, net of acquisitions	$	(141.0)	$	(10.2)	$	120.3

The Company paid interest of $1.3 million in 2022, $1.7 million in 2021 and $1.6 million in 2020. The Company paid income taxes of $61.2 million in 2022, $14.1 million in 2021 and $26.4 million in 2020.

Non-cash capital accruals totaled $1.2 million, $1.0 million and $1.4 million at year-end 2022, 2021 and 2020, respectively.

Commitments	12 Months Ended
Commitments	Jan. 01, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments	CommitmentsIn addition to lease agreements (see Leases footnote) and the indemnification agreement related to the sale of our Brazil operations (see Acquisitions and Dispositions footnote), the Company has entered into noncancelable purchase obligations totaling $53.0 million. These obligations relate primarily to technology services and online tools which the Company expects to utilize generally within the next three fiscal years, in the ordinary course of business. The Company has no material unrecorded commitments, losses, contingencies or guarantees associated with any related parties or unconsolidated entities. See the Debt and Retirement Benefits footnotes for commitments related to debt and pension obligations.

Contingencies	12 Months Ended
Contingencies	Jan. 01, 2023
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 year-end 2022 and 2021, the gross accrual for litigation costs amounted to $2.3 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 year-end 2022 and 2021, the related insurance receivables amounted to $0.6 million and zero, respectively. During the third quarter of 2021, the Company filed a claim under a representations and warranties insurance policy purchased by the Company in connection with the acquisition of Softworld. The claim asserts damages arising out of alleged breaches by the sellers of Softworld of certain representations and warranties contained in the purchase agreement relating to periods prior to the closing of the acquisition. During the fourth quarter of 2021, the Company entered into a settlement agreement and mutual release with the insurer resolving all claims under the policy in exchange for a payment of $19.0 million, which was received prior to year-end 2021. The Company estimates the aggregate range of reasonably possible losses, in excess of amounts accrued, is zero to $5.6 million as of year-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.

Segment Disclosures

12 Months Ended

Jan. 01, 2023

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.

Professional & Industrial delivers staffing, outcome-based and permanent placement services focused on office, professional, light industrial and contact center specialties in the U.S. and Canada, including our KellyConnect and Skilled Professional Solutions products. Science, Engineering & Technology delivers staffing, outcome-based and permanent placement services focused on science and clinical research, engineering, technology and telecommunications specialties predominantly in the U.S. and Canada. Education delivers staffing, permanent placement and executive search services across the full education spectrum from early childhood to higher education in the U.S. Outsourcing & Consulting is focused on providing MSP, RPO, PPO and Talent Advisory Services to customers on a global basis. International delivers staffing, RPO and permanent placement services in Europe, as well as services in Mexico in accordance with recent changes in labor market regulations and, prior to August 2020, Brazil (see Acquisitions and Dispositions footnote).

Corporate expenses that directly support the operating units have been allocated to Professional & Industrial, Science, Engineering & Technology, Education, Outsourcing & Consulting and International based on work effort, volume or, in the absence of a readily available measurement process, proportionately based on gross profit realized. Unallocated corporate expenses include those related to incentive compensation, law and risk management, certain finance and accounting functions, executive management, corporate campus facilities, IT production support, certain legal costs and expenses related to corporate initiatives that do not directly benefit a specific operating segment. Consistent with the information provided to and evaluated by the CODM, the goodwill impairment charge in the first quarter of 2020 is included in Corporate expenses.

The following tables present information about the reported revenue from services and gross profit of the Company by reportable segment, along with a reconciliation to earnings (loss) before taxes and equity in net earnings (loss) of affiliate, for 2022, 2021 and 2020. 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.


	2022		2021		2020
	(In millions of dollars)
Revenue from Services:
Professional & Industrial	$	1,666.2	$	1,837.4	$	1,858.4
Science, Engineering & Technology	1,265.4		1,156.8		1,019.1
Education	636.2		416.5		286.9
Outsourcing & Consulting	468.0		432.1		363.5
International	932.2		1,067.8		988.6

Less: Intersegment revenue	(2.6)		(0.9)		(0.5)

Consolidated Total	$	4,965.4	$	4,909.7	$	4,516.0


	2022		2021		2020
	(In millions of dollars)
Earnings (Loss) from Operations:
Professional & Industrial gross profit	$	302.5	$	310.0	$	330.2
Professional & Industrial SG&A expenses	(270.5)		(278.6)		(288.6)
Professional & Industrial earnings (loss) from operations	32.0		31.4		41.6

Science, Engineering & Technology gross profit	297.0		253.9		209.4
Science, Engineering & Technology SG&A expenses	(214.9)		(180.2)		(134.4)
Science, Engineering & Technology earnings (loss) from operations	82.1		73.7		75.0

Education gross profit	100.3		65.1		42.2
Education SG&A expenses	(81.8)		(62.1)		(51.2)
Education earnings (loss) from operations	18.5		3.0		(9.0)

Outsourcing & Consulting gross profit	169.6		141.4		119.8
Outsourcing & Consulting SG&A expenses	(149.8)		(122.7)		(108.3)
Goodwill impairment charge	(41.0)		—		—
Outsourcing & Consulting earnings (loss) from operations	(21.2)		18.7		11.5

International gross profit	142.4		148.8		126.0
International SG&A expenses	(132.5)		(138.9)		(134.9)
International earnings (loss) from operations	9.9		9.9		(8.9)





Corporate	(94.0)		(88.1)		(203.8)
Loss on disposal	(18.7)		—		—
Gain on sale of assets	6.2		—		—
Consolidated Total	14.8		48.6		(93.6)
Gain (loss) on investment in Persol Holdings	(67.2)		121.8		(16.6)
Loss on currency translation from liquidation of subsidiary	(20.4)		—		—
Other income (expense), net	1.6		15.4		3.4

Earnings (loss) before taxes and equity in net earnings (loss) of affiliate	$	(71.2)	$	185.8	$	(106.8)

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


	2022		2021		2020
	(In millions of dollars)
Depreciation and amortization:
Professional & Industrial	$	3.7	$	5.3	$	5.5
Science, Engineering & Technology	12.7		10.6		4.2
Education	5.2		3.6		3.6
Outsourcing & Consulting	3.5		0.7		0.7
International	1.7		2.0		2.3

A summary of revenue from services by geographic area for 2022, 2021 and 2020 follows:


	2022		2021		2020
	(In millions of dollars)
Revenue from Services:
United States	$	3,671.5	$	3,513.4	$	3,260.2
Foreign	1,293.9		1,396.3		1,255.8

Total	$	4,965.4	$	4,909.7	$	4,516.0

Foreign revenue is based on the country in which the legal subsidiary is domiciled. No single foreign country’s revenue represented more than 10% of the consolidated revenues of the Company. No single customer represented more than 10% of the consolidated revenues of the Company.

A summary of long-lived assets information by geographic area as of year-end 2022 and 2021 follows:


	2022		2021
	(In millions of dollars)
Long-Lived Assets:
United States	$	72.1	$	86.3
Foreign	22.5		24.8

Total	$	94.6	$	111.1

Long-lived assets represent property and equipment and ROU assets. No single foreign country’s long-lived assets represented more than 10% of the consolidated long-lived assets of the Company.

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

New Accounting Pronouncements	12 Months Ended
New Accounting Pronouncements	Jan. 01, 2023
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 was 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 was 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 August 2018, the FASB issued ASU 2018-15, which aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal-use software license). The ASU was effective for annual reporting periods beginning after December 15, 2019, including interim reporting periods within those annual periods, with early adoption permitted. Entities have the option to apply the guidance prospectively to all implementation costs incurred after the date of adoption or retrospectively. We adopted this guidance prospectively effective December 30, 2019. In accordance with the standard, we present capitalized implementation costs incurred in a hosting arrangement that is a service contract as other assets on our consolidated balance sheet. This presentation is consistent with the presentation of the prepayment of fees for the hosting arrangement. We recognized $1.0 million of amortization expense for capitalized implementation costs incurred in hosting arrangements for the year ended 2020 as a component of SG&A expenses in our consolidated statements of earnings. We recognized $5.1 million of payments for capitalized implementation costs for the year ended 2020 in the same manner as payments made for fees associated with the related hosting arrangements as a component of net cash from operating activities in our consolidated statements of cash flows. The Company's cloud computing arrangements are comprised of internal-use software platforms accounted for as service contracts. The Company does not have the ability to take possession of the software without significant penalty nor can the Company run the software on its own hardware or contract with another party unrelated to the vendor to host the software. See Summary of Significant Accounting Policies footnote. In June 2016, the FASB issued ASU 2016-13 (ASC Topic 326), as clarified in ASU 2019-04, ASU 2019-05, ASU 2019-11 and ASU 2018-19, amending how entities will measure credit losses for most financial assets and certain other instruments that are not measured at fair value through net income. The guidance requires the application of a current expected credit loss model, which is a new impairment model based on expected losses. Under this model, an entity recognizes an allowance for expected credit losses based on historical experience, current conditions and forecasted information rather than the prior methodology of delaying recognition of credit losses until it is probable a loss has been incurred. The standard also requires additional quantitative and qualitative disclosures regarding credit risk inherent in a reporting entity's portfolio, how management monitors this risk, management's estimate of expected credit losses, and the changes in the estimate that has taken place during the period. This ASU was effective for interim and annual reporting periods beginning after December 15, 2019 with early adoption permitted for annual reporting periods beginning after December 15, 2018. We adopted this ASU using the modified retrospective method for all financial assets measured at amortized cost and off-balance-sheet credit exposures, as applicable. Results for reporting periods beginning after December 30, 2019 are presented under ASC 326 while prior period amounts continue to be reported in accordance with previously applicable GAAP. We recorded a decrease to retained earnings of $0.7 million, net of tax, in the first quarter 2020 for the cumulative effect of adopting ASC 326. See Credit Losses footnote for the impact on the consolidated financial statements. In August 2018, the FASB issued ASU 2018-13 which eliminates, adds and modifies certain fair value measurement disclosures. The ASU was effective for annual reporting periods beginning after December 15, 2019, including interim reporting periods within those annual periods, with early adoption permitted. The adoption of this standard did not have a material impact to our consolidated financial statements. Not Yet Adopted 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Related Party Transactions	12 Months Ended
Related Party Transactions	Jan. 01, 2023
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions The Terence E. Adderley Revocable Trust K (“Trust K”), which became irrevocable upon the death of Terence E. Adderley (the former Chairman of the Company's board of directors) on October 9, 2018, controls approximately 93.5% of the outstanding shares of Kelly Class B common stock. There were no material transactions between the Company and Trust K or its trustees in 2022, 2021 or 2020. See Investment in PersolKelly Pte. Ltd. footnote for a description of related party activity with PersolKelly Pte. Ltd.

Schedule II - Valuation Reserves

12 Months Ended

Jan. 01, 2023

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Schedule II - Valuation Reserves

SCHEDULE II - VALUATION RESERVES

(In millions of dollars)


			Additions
	Balance at beginning of year		Charged to costs and expenses	Charged to other accounts	Currency exchange effects	Deductions from reserves	Balance at end of year
Description

Fiscal year ended January 1, 2023

Reserve deducted in the balance sheet from the assets to which it applies -



Deferred tax assets valuation allowance	$	19.0	15.8	—	(0.7)	(0.1)	$	34.0

Fiscal year ended January 2, 2022

Reserve deducted in the balance sheet from the assets to which it applies -



Deferred tax assets valuation allowance	$	20.2	0.5	—	(0.8)	(0.9)	$	19.0

Fiscal year ended January 3, 2021

Reserve deducted in the balance sheet from the assets to which it applies -



Deferred tax assets valuation allowance	$	19.0	3.7	—	0.5	(3.0)	$	20.2

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Jan. 01, 2023

Accounting Policies [Abstract]

Fiscal Year

Principles of Consolidation

Investment in Persol Holdings

Investment in PersolKelly Pte. Ltd.

Foreign Currency Translation

Revenue Recognition

Staffing Services Revenue

Permanent Placement Revenue

Outcome-Based Services Revenue

Talent Solutions Revenue

Variable Consideration

Payment Terms

Deferred Revenue

Deferred Costs

Unsatisfied Performance Obligations

Allowance for Credit Losses

Cost of Services

Advertising Expenses

Advertising Expenses Advertising expenses, which are expensed as incurred and are included in SG&A expenses, were $6.4 million in 2022, $7.5 million in 2021 and $8.1 million in 2020.

Use of Estimates

Cash and Equivalents

Cash and Equivalents Cash and equivalents are stated at fair value. The Company considers securities with original maturities of three months or less to be cash and equivalents.

Property and Equipment


Category	2022		2021		Useful Life
	(In millions of dollars)
Land	$	—	$	—		—
Work in process	3.0		0.3			—
Buildings and improvements	0.4		12.9		15	to	40 years
Computer hardware and software	126.8		147.9		3	to	12 years
Equipment, furniture and fixtures	22.7		26.6			5	years
Leasehold improvements	13.9		17.4		HQ: 15 years
					Branches: Lesser of the lease or 5 years
Total property and equipment	$	166.8	$	205.1

Cloud Computing Arrangements

Leases

Goodwill and Other Intangible Assets

Purchased intangible assets with definite lives are amortized over their respective useful lives (from 5 to 15 years) on a straight-line basis.

Impairment of Long-Lived Assets, Intangible Assets, Equity Method Investments and Equity Securities

Accounts Payable

Accounts Payable Included in accounts payable balances are book overdrafts, which are outstanding checks in excess of funds on deposit.

Accrued Payroll and Related Taxes

Income Taxes

Interest and penalties related to income taxes are classified as income tax expense. U.S. taxes on global intangible low-taxed income (“GILTI”) are accounted for as incurred.

Stock-Based Compensation

Earnings Per Share

Workers' Compensation

Segment Disclosures

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 was 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 was 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 August 2018, the FASB issued ASU 2018-15, which aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal-use software license). The ASU was effective for annual reporting periods beginning after December 15, 2019, including interim reporting periods within those annual periods, with early adoption permitted. Entities have the option to apply the guidance prospectively to all implementation costs incurred after the date of adoption or retrospectively. We adopted this guidance prospectively effective December 30, 2019. In accordance with the standard, we present capitalized implementation costs incurred in a hosting arrangement that is a service contract as other assets on our consolidated balance sheet. This presentation is consistent with the presentation of the prepayment of fees for the hosting arrangement. We recognized $1.0 million of amortization expense for capitalized implementation costs incurred in hosting arrangements for the year ended 2020 as a component of SG&A expenses in our consolidated statements of earnings. We recognized $5.1 million of payments for capitalized implementation costs for the year ended 2020 in the same manner as payments made for fees associated with the related hosting arrangements as a component of net cash from operating activities in our consolidated statements of cash flows. The Company's cloud computing arrangements are comprised of internal-use software platforms accounted for as service contracts. The Company does not have the ability to take possession of the software without significant penalty nor can the Company run the software on its own hardware or contract with another party unrelated to the vendor to host the software. See Summary of Significant Accounting Policies footnote.

In June 2016, the FASB issued ASU 2016-13 (ASC Topic 326), as clarified in ASU 2019-04, ASU 2019-05, ASU 2019-11 and ASU 2018-19, amending how entities will measure credit losses for most financial assets and certain other instruments that are not measured at fair value through net income. The guidance requires the application of a current expected credit loss model, which is a new impairment model based on expected losses. Under this model, an entity recognizes an allowance for expected credit losses based on historical experience, current conditions and forecasted information rather than the prior methodology of delaying recognition of credit losses until it is probable a loss has been incurred. The standard also requires additional quantitative and qualitative disclosures regarding credit risk inherent in a reporting entity's portfolio, how management monitors this risk, management's estimate of expected credit losses, and the changes in the estimate that has taken place during the period. This ASU was effective for interim and annual reporting periods beginning after December 15, 2019 with early adoption permitted for annual reporting periods beginning after December 15, 2018. We adopted this ASU using the modified retrospective method for all financial assets measured at amortized cost and off-balance-sheet credit exposures, as applicable. Results for reporting periods beginning after December 30, 2019 are presented under ASC 326 while prior period amounts continue to be reported in accordance with previously applicable GAAP. We recorded a decrease to retained earnings of $0.7 million, net of tax, in the first quarter 2020 for the cumulative effect of adopting ASC 326. See Credit Losses footnote for the impact on the consolidated financial statements.

In August 2018, the FASB issued ASU 2018-13 which eliminates, adds and modifies certain fair value measurement disclosures. The ASU was effective for annual reporting periods beginning after December 15, 2019, including interim reporting periods within those annual periods, with early adoption permitted. The adoption of this standard did not have a material impact to our consolidated financial statements.

Not Yet Adopted

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.

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Jan. 01, 2023

Accounting Policies [Abstract]

Property and Equipment at Cost and Depreciable Useful Lives

Cost and estimated useful lives of property and equipment by function are as follows:


Category	2022		2021		Useful Life
	(In millions of dollars)
Land	$	—	$	—		—
Work in process	3.0		0.3			—
Buildings and improvements	0.4		12.9		15	to	40 years
Computer hardware and software	126.8		147.9		3	to	12 years
Equipment, furniture and fixtures	22.7		26.6			5	years
Leasehold improvements	13.9		17.4		HQ: 15 years
					Branches: Lesser of the lease or 5 years
Total property and equipment	$	166.8	$	205.1

Revenue (Tables)

12 Months Ended

Jan. 01, 2023

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

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



	December Year to Date
	2022		2021		2020
Professional & Industrial
Staffing services	$	1,228.2	$	1,402.4	$	1,423.3
Permanent placement	28.9		24.7		9.9
Outcome-based services	409.1		410.3		425.2
Total Professional & Industrial	1,666.2		1,837.4		1,858.4

Science, Engineering & Technology
Staffing services	869.0		813.2		751.8
Permanent placement	29.7		24.4		12.5
Outcome-based services	366.7		319.2		254.8
Total Science, Engineering & Technology	1,265.4		1,156.8		1,019.1

Education
Staffing services	627.8		411.5		286.4
Permanent placement	8.4		5.0		0.5
Total Education	636.2		416.5		286.9

Outsourcing & Consulting
Talent solutions	468.0		432.1		363.5
Total Outsourcing & Consulting	468.0		432.1		363.5

International
Staffing services	892.3		1,032.9		971.8
Permanent placement	22.6		21.3		16.8
Talent solutions	17.3		13.6		—
Total International	932.2		1,067.8		988.6

Total Intersegment	(2.6)		(0.9)		(0.5)

Total Revenue from Services	$	4,965.4	$	4,909.7	$	4,516.0

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


	December Year to Date
	2022		2021		2020
Americas
United States	$	3,671.5	$	3,513.4	$	3,260.2
Canada	168.2		155.0		122.5
Puerto Rico	112.4		102.1		77.0
Mexico	46.5		92.7		114.4
Brazil	—		—		17.0
Total Americas Region	3,998.6		3,863.2		3,591.1

Europe
Switzerland	222.8		222.2		200.4
France	199.4		223.1		198.2
Portugal	169.5		158.2		141.7
Italy	69.3		74.2		58.2
Russia	63.4		132.2		118.5
United Kingdom	57.1		68.3		73.7


Other	143.2		128.8		104.6
Total Europe Region	924.7		1,007.0		895.3







Total Asia-Pacific Region	42.1		39.5		29.6

Total Kelly Services, Inc.	$	4,965.4	$	4,909.7	$	4,516.0

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


	December Year to Date
	2022		2021		2020
Science, Engineering & Technology
Americas	$	1,250.3	$	1,149.3	$	1,013.7
Europe	15.1		7.5		5.4
Total Science, Engineering & Technology	$	1,265.4	$	1,156.8	$	1,019.1

Outsourcing & Consulting
Americas	$	403.3	$	369.4	$	302.2
Europe	22.6		23.2		31.7
Asia-Pacific	42.1		39.5		29.6
Total Outsourcing & Consulting	$	468.0	$	432.1	$	363.5

International
Americas	$	45.2	$	91.5	$	130.4
Europe	887.0		976.3		858.2
Total International	$	932.2	$	1,067.8	$	988.6

Credit Losses (Tables)

12 Months Ended

Jan. 01, 2023

Credit Loss [Abstract]

Accounts Receivable, Allowance for Credit Loss


	December Year to Date
	2022		2021		2020
Allowance for credit losses:
Beginning balance	$	9.4	$	9.8	$	9.7
Impact of adopting ASC 326	—		—		0.3
Current period provision	1.3		1.3		2.0
Currency exchange effects	(0.2)		(0.5)		0.1
Write-offs	(2.8)		(1.2)		(2.3)
Ending balance	$	7.7	$	9.4	$	9.8

Financing Receivable, Allowance for Credit Loss

The 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):


	December Year to Date
	2021		2020
Allowance for credit losses:
Beginning balance	$	10.9	$	1.0
Impact of adopting ASC 326	—		0.7
Current period provision	0.6		9.5
Currency exchange effects	—		(0.3)
Write-offs	(11.5)		—
Ending Balance	$	—	$	10.9

Acquisitions and Disposition (Tables)

12 Months Ended

Jan. 01, 2023

Business Combinations [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 was 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

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


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

Business Acquisition, Pro Forma Information

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


	December Year to Date
		2021		2020
Pro forma revenues		$	4,940.9	$	4,626.5
Pro forma net earnings (loss)		$	157.7	$	(70.8)

Schedule of Divested Assets and Liabilities

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

Fair Value Measurements (Tables)

12 Months Ended

Jan. 01, 2023

Fair Value Disclosures [Abstract]

Fair Value Measurements on a Recurring Basis


	Fair Value Measurements on a Recurring Basis As of Year-End 2022
Description	Total		Level 1		Level 2		Level 3
	(In millions of dollars)
Money market funds	$	108.3	$	108.3	$	—	$	—
Investment in Persol Holdings	—		—		—		—
Total assets at fair value	$	108.3	$	108.3	$	—	$	—

Brazil indemnification	$	(3.4)	$	—	$	—	$	(3.4)
Greenwood/Asher earnout	(3.3)		—		—		(3.3)
RocketPower earnout	—		—		—		—
Total liabilities at fair value	$	(6.7)	$	—	$	—	$	(6.7)


	Fair Value Measurements on a Recurring Basis 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)

12 Months Ended

Jan. 01, 2023

Restructuring and Related Activities [Abstract]

Restructuring and Related Costs

Restructuring costs incurred in 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

Restructuring costs incurred in 2021 totaled $4.0 million and are recorded entirely in SG&A expenses in the consolidated statements of earnings, as detailed below (in millions of dollars):


	Severance Costs




International	$	1.2
Corporate	2.8
Total	$	4.0

Restructuring costs incurred in 2020 totaled $12.8 million and were recorded entirely in SG&A expenses in the consolidated statements of earnings, as detailed below (in millions of dollars):


	Lease Termination Costs		Severance Costs		Total
Professional & Industrial	$	3.5	$	2.5	$	6.0
Science, Engineering & Technology	0.5		0.1		0.6
Education	0.1		0.9		1.0
Outsourcing & Consulting	—		0.3		0.3
International	0.7		0.7		1.4
Corporate	—		3.5		3.5
Total	$	4.8	$	8.0	$	12.8

Summary of Restructuring Reserve

Accrual Summary











Balance as of year-end 2020	$	3.5




Additions charged to International	1.2
Additions charged to Corporate	2.8

Reductions for cash payments related to all restructuring activities	(4.6)

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	(4.0)
Accrual adjustments	(0.3)
Balance as of year-end 2022	$	0.3

Goodwill and Intangible Assets (Tables)

12 Months Ended

Jan. 01, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Changes in the Net Carrying Amount of Goodwill

The changes in the carrying amount of goodwill for the fiscal years 2022 and 2021 are included in the tables below (in millions of dollars):


	As of Year-End 2021		Additions to Goodwill		Impairment Adjustments		As of Year-End 2022
Science, Engineering & Technology	$	111.3	$	—	$	—	$	111.3
Education	3.5		36.3		—		39.8
Outsourcing & Consulting	—		41.0		(41.0)		—
Total	$	114.8	$	77.3	$	(41.0)	$	151.1


	As of Year-End 2020		Additions to Goodwill		Impairment Adjustments		As of Year-End 2021
Science, Engineering & Technology	$	—	$	111.3	$	—	$	111.3
Education	3.5		—		—		3.5
Total	$	3.5	$	111.3	$	—	$	114.8

Schedule of Finite-Lived Intangible Assets

Intangible assets, excluding fully-amortized intangibles, are included within other assets on our consolidated balance sheet and consist of the following (in millions of dollars):


		2022						2021
	Useful lives	Gross Carrying amount		Less: Accumulated Amortization		Net		Gross Carrying amount		Less: Accumulated Amortization		Net
Customer relationships	10 years	$	141.1	$	32.9	$	108.2	$	106.9	$	22.2	$	84.7

Trade names	10-15 years	51.7		8.3		43.4		35.8		4.2		31.6
Non-compete agreements	5 years	6.0		2.2		3.8		3.1		1.2		1.9
Trademarks	10 years	4.8		1.5		3.3		4.8		1.0		3.8
Total		$	203.6	$	44.9	$	158.7	$	150.6	$	28.6	$	122.0

- 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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (h)
-URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (g)
-URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (e)
-URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1A
-URI https://asc.fasb.org/extlink&oid=121556970&loc=SL108378252-109267

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (f)
-URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13854-109267

Reference 11: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 55
-Paragraph 24
-URI https://asc.fasb.org/extlink&oid=122137925&loc=d3e14258-109268

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

+ Details

Other Assets (Tables)

12 Months Ended

Jan. 01, 2023

Other Assets [Abstract]

Schedule of Other Assets

Included in other assets are the following (in millions of dollars):


	2022		2021
Life insurance cash surrender value (see Retirement Benefits footnote)	$	194.3	$	232.9
Intangibles, net of accumulated amortization of $55.5 million in 2022 and $39.1 million in 2021(1)	158.7		122.0
Long-term hosted software, net of accumulated amortization of $7.3 million in 2022 and $3.2 million in 2021(2)	13.7		10.7
Noncurrent restricted cash	8.6		6.6
Workers' compensation and other claims receivable(3)	12.1		5.5
Other(4)	15.8		11.4
Other assets	$	403.2	$	389.1

(1) See Goodwill and Intangible Assets footnote for a detailed listing of intangible assets and related accumulated amortization.

(4) Other in 2022 includes $6.4 million related to our equity investment in the JV (see Investment in PersolKelly Pte. Ltd footnote).

Leases (Tables)

12 Months Ended

Jan. 01, 2023

Leases [Abstract]

Components of lease expense

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


		December Year to Date
Description	Statements of Earnings Location	2022		2021		2020
Operating:
Operating lease cost	Selling, general and administrative expenses	$	22.8	$	25.8	$	27.0
Short-term lease cost	Selling, general and administrative expenses	2.4		2.6		3.6
Variable lease cost	Selling, general and administrative expenses	5.2		5.7		6.8
Financing:
Amortization of ROU assets	Selling, general and administrative expenses	0.6		1.4		1.3
Interest on lease liabilities	Other income (expense), net	0.1		0.2		0.4
Total lease cost		$	31.1	$	35.7	$	39.1

Supplemental consolidated balance sheet information related to leases

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


Description	Balance Sheet Location	As of Year-End 2022		As of Year-End 2021
ROU Assets:
Operating	Operating lease right-of-use assets	$	66.8	$	75.8
Financing	Property and equipment	5.0		6.3
Total lease assets		$	71.8	$	82.1

ROU Liabilities:
Operating - current	Operating lease liabilities, current	$	14.7	$	17.5
Financing - current	Accounts payable and accrued liabilities	1.2		1.9
Operating - noncurrent	Operating lease liabilities, noncurrent	55.0		61.4
Financing - noncurrent	Other long-term liabilities	—		1.2
Total lease liabilities		$	70.9	$	82.0

Schedule of lease terms and discount rates

Weighted average remaining lease terms and discount rates are as follows:


	December Year to Date
	2022		2021
Weighted average remaining lease term (years):
Operating leases	7.9		8.1
Financing leases	1.3		2.1
Weighted average discount rate:
Operating leases	5.1	%	4.9	%
Financing leases	5.4	%	5.3	%

Other information related to leases

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


	December Year to Date
	2022		2021		2020
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	22.4	$	26.1	$	25.4
Financing cash flows from financing leases	1.4		1.5		2.0

ROU assets obtained in exchange for new lease obligations:
Operating leases	$	10.7	$	14.9	$	43.3
Financing leases	—		—		3.1

Maturities of operating lease liabilities under ASC 842

Maturities of lease liabilities as of year-end 2022 are as follows (in millions of dollars):


	Operating Leases		Financing Leases
2023	$	17.8	$	1.3
2024	13.2		—
2025	10.1		—
2026	7.7		—
2027	5.5		—
Thereafter	30.3		—
Total future lease payments	84.6		1.3
Less: Imputed interest	15.0		0.1
Total	$	69.6	$	1.2

Maturity of financing leases

Maturities of lease liabilities as of year-end 2022 are as follows (in millions of dollars):


	Operating Leases		Financing Leases
2023	$	17.8	$	1.3
2024	13.2		—
2025	10.1		—
2026	7.7		—
2027	5.5		—
Thereafter	30.3		—
Total future lease payments	84.6		1.3
Less: Imputed interest	15.0		0.1
Total	$	69.6	$	1.2

Stockholders' Equity (Tables)

12 Months Ended

Jan. 01, 2023

Stockholders' Equity Note [Abstract]

Changes in Accumulated Other Comprehensive Income by Component, Net of Tax


	2022			2021			2020
Foreign currency translation adjustments:
Beginning balance	$	(25.0)		$	(0.8)		$	(13.2)
Other comprehensive income (loss) before classifications	(7.5)			(24.2)			13.9
Amounts reclassified from accumulated other comprehensive income (loss) - liquidation of Japan subsidiary	20.4		(1)	—			—
Amounts reclassified from accumulated other comprehensive income (loss) - equity method investment and other	4.7		(2)	—		(2)	(1.5)		(2)
Net current-period other comprehensive income (loss)	17.6			(24.2)			12.4
Ending balance	(7.4)			(25.0)			(0.8)









Pension liability adjustments:
Beginning balance	(2.7)			(3.4)			(2.6)
Other comprehensive income (loss) before classifications	1.5			0.5			(0.9)
Amounts reclassified from accumulated other comprehensive income	0.1		(3)	0.2		(3)	0.1		(3)
Net current-period other comprehensive income (loss)	1.6			0.7			(0.8)
Ending balance	(1.1)			(2.7)			(3.4)

Total accumulated other comprehensive income (loss)	$	(8.5)		$	(27.7)		$	(4.2)

(1)Amount was recorded in the loss on currency translation from liquidation of subsidiary in the consolidated statements of earnings.

(3)Amount was recorded in the SG&A expenses line item in the consolidated statements of earnings.

Earnings (Loss) Per Share (Tables)

12 Months Ended

Jan. 01, 2023

Earnings Per Share [Abstract]

Common Stock Reconciliation of Basic and Diluted Earnings Per Share

The reconciliation of basic earnings (loss) per share on common stock for 2022, 2021 and 2020 follows (in millions of dollars except per share data):


	2022		2021		2020








Net earnings (loss)	$	(62.5)	$	156.1	$	(72.0)
Less: Earnings allocated to participating securities	—		(1.4)		—
Net earnings (loss) available to common shareholders	$	(62.5)	$	154.7	$	(72.0)

Average common shares outstanding (millions):
Basic	38.1		39.4		39.3
Dilutive share awards	—		0.1		—
Diluted	38.1		39.5		39.3

Basic earnings (loss) per share	$	(1.64)	$	3.93	$	(1.83)




Diluted earnings (loss) per share	$	(1.64)	$	3.91	$	(1.83)

Stock-Based Compensation (Tables)

12 Months Ended

Jan. 01, 2023

Share-Based Payment Arrangement [Abstract]

Summary of Status of Nonvested Restricted Stock Awards and Units

A summary of the status of nonvested restricted stock as of year-end 2022 and changes during this period is presented as follows below (in thousands of shares except per share data):


	Restricted Stock	Weighted Average Grant Date Fair Value
Nonvested at year-end 2021	403	$	21.24
Granted	417	20.16
Vested	(112)	22.25
Forfeited	(101)	21.51
Nonvested at year-end 2022	607	$	20.27

Summary of Status of Nonvested Performance Share Awards


	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 year-end 2022	692	$	19.41

Other Income (Expense), Net (Tables)

12 Months Ended

Jan. 01, 2023

Other Income and Expenses [Abstract]

Other Income (Expense), Net

Included in other income (expense), net are the following:


	2022		2021		2020
	(In millions of dollars)
Interest income	$	2.3	$	0.2	$	0.6
Interest expense	(2.1)		(2.5)		(3.0)
Dividend income	—		2.7		2.4
Foreign exchange gains (losses)	4.8		(1.0)		3.3

Other	(3.4)		(3.0)		0.1
Other Income (Expense), Net	$	1.6	$	(3.6)	$	3.4

Income Taxes (Tables)

12 Months Ended

Jan. 01, 2023

Income Tax Disclosure [Abstract]

Earnings (Loss) From Continuing Operations Before Taxes Per Jurisdiction

Earnings (loss) before taxes and equity in net earnings (loss) of affiliate for the years 2022, 2021 and 2020 were taxed under the following jurisdictions:


	2022		2021		2020
	(In millions of dollars)
Domestic	$	(39.4)	$	27.5	$	(86.7)
Foreign	(31.8)		158.3		(20.1)
Total	$	(71.2)	$	185.8	$	(106.8)

Provision for Income Taxes From Continuing Operations

The provision for income taxes was as follows:


	2022		2021		2020
	(In millions of dollars)
Current tax expense:
U.S. federal	$	1.3	$	1.0	$	6.6
U.S. state and local	1.4		2.1		5.9
Foreign	61.5		10.4		10.6
Total current	64.2		13.5		23.1
Deferred tax (benefit) expense:
U.S. federal	(2.5)		(11.9)		(35.8)
U.S. state and local	0.7		(0.7)		(12.3)
Foreign	(70.3)		34.2		(9.0)
Total deferred	(72.1)		21.6		(57.1)
Total provision	$	(7.9)	$	35.1	$	(34.0)

Deferred Taxes

The deferred tax assets and liabilities are comprised of the following:


	2022		2021
	(In millions of dollars)
Fixed assets and right-of-use assets	$	(21.8)	$	(25.8)
Intangible assets and goodwill	20.7		16.3
Employee compensation and benefit plans	62.0		70.4
Accrued payroll and related taxes	—		22.1
Accrued workers’ compensation	10.2		11.7
Investment in Persol Holdings	—		(70.9)
Investment in equity affiliate	(0.7)		(13.3)
Operating lease liabilities	19.3		21.8
Loss carryforwards	33.4		36.4
Credit carryforwards	200.7		175.0
Other, net	9.4		6.5
Valuation allowance	(34.0)		(19.0)
Net deferred tax assets	$	299.2	$	231.2

The deferred tax balance is classified in the consolidated balance sheet as:


	2022		2021
	(In millions of dollars)
Deferred tax asset	$	299.7	$	302.8
Other long-term liabilities	(0.5)		(71.6)
	$	299.2	$	231.2

Differences Between Income Taxes From Continuing Operations and U.S. Statutory Rate

The differences between income taxes from continuing operations for financial reporting purposes and the U.S. statutory rate of 21% in 2022, 2021, and 2020 are as follows:


	2022		2021		2020
	(In millions of dollars)
Income tax based on statutory rate	$	(14.9)	$	39.0	$	(22.4)
State income taxes, net of federal benefit	1.6		1.1		(5.1)
Foreign tax rate differential	1.6		12.2		2.8
General business credits	(10.7)		(9.7)		(9.9)
Life insurance cash surrender value	7.8		(5.2)		(4.6)
Foreign items	0.2		1.7		(1.8)
Sale of foreign subsidiaries	3.9		—		(6.6)


Foreign business taxes	1.8		2.1		3.0

Tax law change	—		(5.2)		(1.7)




Non-deductible goodwill impairment	2.7		—		11.9
Other	(1.9)		(0.9)		0.4
Total	$	(7.9)	$	35.1	$	(34.0)

Reconciliation of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:


	2022		2021		2020
	(In millions of dollars)
Balance at beginning of the year	$	0.6	$	0.5	$	0.9

Additions for prior years’ tax positions	—		0.2		—
Reductions for prior years’ tax positions	—		—		—
Additions for settlements	—		—		—
Reductions for settlements	—		—		—
Reductions for expiration of statutes	(0.1)		(0.1)		(0.4)
Balance at end of the year	$	0.5	$	0.6	$	0.5

Supplemental Cash Flow Information (Tables)

12 Months Ended

Jan. 01, 2023

Supplemental Cash Flow Elements [Abstract]

Changes In Operating Assets And Liabilities, Net of the Effect of Deconsolidated Subsidiaries

Changes in operating assets and liabilities, net of acquisitions, as disclosed in the statements of cash flows, for the fiscal years 2022, 2021 and 2020, respectively, were as follows:


	2022		2021		2020
	(In millions of dollars)
(Increase) decrease in trade accounts receivable	$	(99.3)	$	(150.7)	$	55.9
(Increase) decrease in prepaid expenses and other assets	(24.6)		5.0		21.8
(Increase) decrease in ROU assets	(0.1)		7.7		0.2
Increase (decrease) in accounts payable and accrued liabilities	44.3		155.8		10.5
Increase (decrease) in operating lease liabilities	(18.7)		(29.7)		(21.1)
Increase (decrease) in accrued payroll and related taxes	(59.3)		12.5		71.9
Increase (decrease) in accrued workers’ compensation and other claims	(5.2)		(6.2)		(4.9)
Increase (decrease) in income and other taxes	21.9		(4.6)		(14.0)
Total changes in operating assets and liabilities, net of acquisitions	$	(141.0)	$	(10.2)	$	120.3

Segment Disclosures (Tables)

12 Months Ended

Jan. 01, 2023

Segment Reporting [Abstract]

Segment Revenue from Services


	2022		2021		2020
	(In millions of dollars)
Revenue from Services:
Professional & Industrial	$	1,666.2	$	1,837.4	$	1,858.4
Science, Engineering & Technology	1,265.4		1,156.8		1,019.1
Education	636.2		416.5		286.9
Outsourcing & Consulting	468.0		432.1		363.5
International	932.2		1,067.8		988.6

Less: Intersegment revenue	(2.6)		(0.9)		(0.5)

Consolidated Total	$	4,965.4	$	4,909.7	$	4,516.0

Segment Earnings from Operations


	2022		2021		2020
	(In millions of dollars)
Earnings (Loss) from Operations:
Professional & Industrial gross profit	$	302.5	$	310.0	$	330.2
Professional & Industrial SG&A expenses	(270.5)		(278.6)		(288.6)
Professional & Industrial earnings (loss) from operations	32.0		31.4		41.6

Science, Engineering & Technology gross profit	297.0		253.9		209.4
Science, Engineering & Technology SG&A expenses	(214.9)		(180.2)		(134.4)
Science, Engineering & Technology earnings (loss) from operations	82.1		73.7		75.0

Education gross profit	100.3		65.1		42.2
Education SG&A expenses	(81.8)		(62.1)		(51.2)
Education earnings (loss) from operations	18.5		3.0		(9.0)

Outsourcing & Consulting gross profit	169.6		141.4		119.8
Outsourcing & Consulting SG&A expenses	(149.8)		(122.7)		(108.3)
Goodwill impairment charge	(41.0)		—		—
Outsourcing & Consulting earnings (loss) from operations	(21.2)		18.7		11.5

International gross profit	142.4		148.8		126.0
International SG&A expenses	(132.5)		(138.9)		(134.9)
International earnings (loss) from operations	9.9		9.9		(8.9)





Corporate	(94.0)		(88.1)		(203.8)
Loss on disposal	(18.7)		—		—
Gain on sale of assets	6.2		—		—
Consolidated Total	14.8		48.6		(93.6)
Gain (loss) on investment in Persol Holdings	(67.2)		121.8		(16.6)
Loss on currency translation from liquidation of subsidiary	(20.4)		—		—
Other income (expense), net	1.6		15.4		3.4

Earnings (loss) before taxes and equity in net earnings (loss) of affiliate	$	(71.2)	$	185.8	$	(106.8)

Depreciation and Amortization by Segment

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


	2022		2021		2020
	(In millions of dollars)
Depreciation and amortization:
Professional & Industrial	$	3.7	$	5.3	$	5.5
Science, Engineering & Technology	12.7		10.6		4.2
Education	5.2		3.6		3.6
Outsourcing & Consulting	3.5		0.7		0.7
International	1.7		2.0		2.3

Summary of Revenue From Services by Geographic Area

A summary of revenue from services by geographic area for 2022, 2021 and 2020 follows:


	2022		2021		2020
	(In millions of dollars)
Revenue from Services:
United States	$	3,671.5	$	3,513.4	$	3,260.2
Foreign	1,293.9		1,396.3		1,255.8

Total	$	4,965.4	$	4,909.7	$	4,516.0

Summary of Long-Lived Assets By Geographic Area

A summary of long-lived assets information by geographic area as of year-end 2022 and 2021 follows:


	2022		2021
	(In millions of dollars)
Long-Lived Assets:
United States	$	72.1	$	86.3
Foreign	22.5		24.8

Total	$	94.6	$	111.1

Summary of Significant Accounting Policies - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021	Feb. 14, 2022
Accounting Policies [Abstract]
Fiscal period duration	364 days	364 days	371 days
Advertising expense	$ 6.4	$ 7.5	$ 8.1
Accounting Policies [Line Items]
Depreciation expense	13.6	16.4	16.8
Intangible assets, accumulated amortization	44.9	28.6
Accounts payable	723.3	687.2
Accrued payroll and related taxes	315.8	318.4
Workers Compensation
Accounting Policies [Line Items]
Liability for claims	1.0
Cloud Computing Arrangements
Accounting Policies [Line Items]
Amortization of intangible assets	4.2	2.2	$ 1.0
Intangible assets, accumulated amortization	7.3	3.2
Prepaid Expenses and Other Current Assets \| Cloud Computing Arrangements
Accounting Policies [Line Items]
Short-term hosted software	2.7	2.7
Other Noncurrent Assets \| Cloud Computing Arrangements
Accounting Policies [Line Items]
Long-term hosted software	21.0	13.9
Book overdrafts
Accounting Policies [Line Items]
Accounts payable	0.4	5.4
Accrued payroll and related taxes	$ 67.6	$ 39.1
PersolKelly Pte. Ltd.
Accounting Policies [Line Items]
Equity method investment, ownership percentage		49.00%		49.00%

Summary of Significant Accounting Policies - Property and Equipment At Cost and Depreciable Useful Lives (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
Property, Plant and Equipment [Line Items]
Property and equipment	$ 166.8	$ 205.1
Depreciation expense	13.6	16.4	$ 16.8
Land
Property, Plant and Equipment [Line Items]
Property and equipment	0.0	0.0
Work in process
Property, Plant and Equipment [Line Items]
Property and equipment	3.0	0.3
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property and equipment	$ 0.4	12.9
Buildings and improvements \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	15 years
Buildings and improvements \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	40 years
Computer hardware and software
Property, Plant and Equipment [Line Items]
Property and equipment	$ 126.8	147.9
Computer hardware and software \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Computer hardware and software \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	12 years
Equipment, furniture and fixtures
Property, Plant and Equipment [Line Items]
Property and equipment	$ 22.7	26.6
Estimated useful life	5 years
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment	$ 13.9	$ 17.4
Leasehold improvements \| Headquarters
Property, Plant and Equipment [Line Items]
Estimated useful life	15 years
Leasehold improvements \| Maximum \| Branches
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years

Summary of Significant Accounting Policies – Goodwill and Other Intangible Assets (Details)	12 Months Ended
	Jan. 01, 2023
Minimum
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life	5 years
Maximum
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life	15 years

Revenue - Disaggregation of Revenues by Service Type (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
Disaggregation of Revenue [Line Items]
Revenue from services	$ 4,965.4	$ 4,909.7	$ 4,516.0
Professional & Industrial
Disaggregation of Revenue [Line Items]
Revenue from services	1,666.2	1,837.4	1,858.4
Science, Engineering & Technology
Disaggregation of Revenue [Line Items]
Revenue from services	1,265.4	1,156.8	1,019.1
Education
Disaggregation of Revenue [Line Items]
Revenue from services	636.2	416.5	286.9
Outsourcing & Consulting
Disaggregation of Revenue [Line Items]
Revenue from services	468.0	432.1	363.5
International
Disaggregation of Revenue [Line Items]
Revenue from services	932.2	1,067.8	988.6
Staffing services \| Professional & Industrial
Disaggregation of Revenue [Line Items]
Revenue from services	1,228.2	1,402.4	1,423.3
Staffing services \| Science, Engineering & Technology
Disaggregation of Revenue [Line Items]
Revenue from services	869.0	813.2	751.8
Staffing services \| Education
Disaggregation of Revenue [Line Items]
Revenue from services	627.8	411.5	286.4
Staffing services \| International
Disaggregation of Revenue [Line Items]
Revenue from services	892.3	1,032.9	971.8
Permanent Placement \| Professional & Industrial
Disaggregation of Revenue [Line Items]
Revenue from services	28.9	24.7	9.9
Permanent Placement \| Science, Engineering & Technology
Disaggregation of Revenue [Line Items]
Revenue from services	29.7	24.4	12.5
Permanent Placement \| Education
Disaggregation of Revenue [Line Items]
Revenue from services	8.4	5.0	0.5
Permanent Placement \| International
Disaggregation of Revenue [Line Items]
Revenue from services	22.6	21.3	16.8
Outcome-Based Services \| Professional & Industrial
Disaggregation of Revenue [Line Items]
Revenue from services	409.1	410.3	425.2
Outcome-Based Services \| Science, Engineering & Technology
Disaggregation of Revenue [Line Items]
Revenue from services	366.7	319.2	254.8
Talent Solutions \| Outsourcing & Consulting
Disaggregation of Revenue [Line Items]
Revenue from services	468.0	432.1	363.5
Talent Solutions \| International
Disaggregation of Revenue [Line Items]
Revenue from services	17.3	13.6	0.0
Intersegment Eliminations
Disaggregation of Revenue [Line Items]
Revenue from services	$ (2.6)	$ (0.9)	$ (0.5)

Revenue - Revenue by Country (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
Disaggregation of Revenue [Line Items]
Revenue from services	$ 4,965.4	$ 4,909.7	$ 4,516.0
United States
Disaggregation of Revenue [Line Items]
Revenue from services	3,671.5	3,513.4	3,260.2
Canada
Disaggregation of Revenue [Line Items]
Revenue from services	168.2	155.0	122.5
Puerto Rico
Disaggregation of Revenue [Line Items]
Revenue from services	112.4	102.1	77.0
Mexico
Disaggregation of Revenue [Line Items]
Revenue from services	46.5	92.7	114.4
Brazil
Disaggregation of Revenue [Line Items]
Revenue from services	0.0	0.0	17.0
Total Americas Region
Disaggregation of Revenue [Line Items]
Revenue from services	3,998.6	3,863.2	3,591.1
Switzerland
Disaggregation of Revenue [Line Items]
Revenue from services	222.8	222.2	200.4
France
Disaggregation of Revenue [Line Items]
Revenue from services	199.4	223.1	198.2
Portugal
Disaggregation of Revenue [Line Items]
Revenue from services	169.5	158.2	141.7
Italy
Disaggregation of Revenue [Line Items]
Revenue from services	69.3	74.2	58.2
Russia
Disaggregation of Revenue [Line Items]
Revenue from services	63.4	132.2	118.5
United Kingdom
Disaggregation of Revenue [Line Items]
Revenue from services	57.1	68.3	73.7
Other
Disaggregation of Revenue [Line Items]
Revenue from services	143.2	128.8	104.6
Total Europe Region
Disaggregation of Revenue [Line Items]
Revenue from services	924.7	1,007.0	895.3
Total Asia-Pacific Region
Disaggregation of Revenue [Line Items]
Revenue from services	$ 42.1	$ 39.5	$ 29.6

Revenue - Disaggregation of Revenues by Geographic Region (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
Disaggregation of Revenue [Line Items]
Revenue from services	$ 4,965.4	$ 4,909.7	$ 4,516.0
Americas
Disaggregation of Revenue [Line Items]
Revenue from services	3,998.6	3,863.2	3,591.1
Asia Pacific
Disaggregation of Revenue [Line Items]
Revenue from services	42.1	39.5	29.6
Science, Engineering & Technology
Disaggregation of Revenue [Line Items]
Revenue from services	1,265.4	1,156.8	1,019.1
Science, Engineering & Technology \| Americas
Disaggregation of Revenue [Line Items]
Revenue from services	1,250.3	1,149.3	1,013.7
Science, Engineering & Technology \| Europe
Disaggregation of Revenue [Line Items]
Revenue from services	15.1	7.5	5.4
Outsourcing & Consulting
Disaggregation of Revenue [Line Items]
Revenue from services	468.0	432.1	363.5
Outsourcing & Consulting \| Americas
Disaggregation of Revenue [Line Items]
Revenue from services	403.3	369.4	302.2
Outsourcing & Consulting \| Europe
Disaggregation of Revenue [Line Items]
Revenue from services	22.6	23.2	31.7
Outsourcing & Consulting \| Asia Pacific
Disaggregation of Revenue [Line Items]
Revenue from services	42.1	39.5	29.6
International
Disaggregation of Revenue [Line Items]
Revenue from services	932.2	1,067.8	988.6
International \| Americas
Disaggregation of Revenue [Line Items]
Revenue from services	45.2	91.5	130.4
International \| Europe
Disaggregation of Revenue [Line Items]
Revenue from services	$ 887.0	$ 976.3	$ 858.2

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
-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
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-Section 50
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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-Paragraph 41
-Subparagraph (a)
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Reference 4: 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 (b)
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
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-Subparagraph (a)
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 4
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-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
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Section 50
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-Publisher FASB
-Name Accounting Standards Codification
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-URI https://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856

+ Details

Revenue - Narrative (Details) $ in Millions	12 Months Ended
Revenue - Narrative (Details) $ in Millions	Jan. 01, 2023 USD ($) segment	Jan. 02, 2022 USD ($)	Jan. 03, 2021 USD ($)
Deferred Costs [Line Items]
Number of operating segments \| segment	5
Deferred Fulfillment Costs
Deferred Costs [Line Items]
Capitalized contract cost, gross	$ 2.7	$ 1.3
Capitalized contract cost, amortization	$ 10.1	$ 20.5	$ 21.5

Credit Losses - Allowance for Credit Losses Related to Trade Accounts Receivable (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Oct. 03, 2021	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
Allowance for credit losses:
Beginning balance		$ 9.4	$ 9.8	$ 9.7
Current period provision		1.3	1.3	2.0
Currency exchange effects		(0.2)	(0.5)	0.1
Write-offs	$ (0.6)	(2.8)	(1.2)	(2.3)
Ending balance		7.7	9.4	9.8
Impact of adopting ASC 326		$ 0.0	$ 0.0	$ 0.3

Credit Losses - Narrative (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
Credit Losses - Narrative (Details) - USD ($) $ in Millions	Oct. 03, 2021	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021	Sep. 27, 2020	Dec. 29, 2019
Financing Receivable, Allowance for Credit Loss [Line Items]
Allowance for credit loss			$ 0.0	$ 10.9	$ 9.2	$ 1.0
Write-offs	$ 0.6	$ 2.8	$ 1.2	2.3
Other Assets
Financing Receivable, Allowance for Credit Loss [Line Items]
Allowance for credit loss				$ 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	12 Months Ended
	Jan. 02, 2022	Jan. 03, 2021
Allowance for credit losses:
Beginning balance	$ 10.9	$ 1.0
Current period provision	0.6	9.5
Write-offs	(11.5)	0.0
Ending balance	0.0	10.9
Impact of adopting ASC 326	0.0	0.7
Currency exchange effects	$ 0.0	$ (0.3)

- Definition

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

+ References + Details

Acquisitions and Disposition - Acquisitions Narrative (Details) - USD ($) $ in Millions						3 Months Ended								12 Months Ended
	May 02, 2022	Mar. 07, 2022	Apr. 05, 2021	Nov. 18, 2020	Jan. 14, 2020	Jan. 01, 2023	Oct. 02, 2022	Apr. 03, 2022	Jan. 02, 2022	Oct. 03, 2021	Jul. 04, 2021	Apr. 04, 2021	Jun. 28, 2020	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
Business Acquisition [Line Items]
Payment for contingent consideration liability, financing activities														$ 3.3	$ 1.6	$ 0.0
Gain on insurance settlement														0.0	19.0	0.0
Goodwill impairment charge						$ 10.3	$ 30.7							41.0	0.0	147.7
Disposal Group, Not Discontinued Operations \| Russian Operations
Business Acquisition [Line Items]
Discontinued Operation, Income (Loss) from Discontinued Operation During Phase-out Period, before Income Tax, Attributable to Parent														1.4	3.2	2.4
Softworld, Inc.
Business Acquisition [Line Items]
Ownership percentage acquired (percent)			100.00%
Purchase price of acquisition			$ 215.0
Purchase price paid at closing			220.4
Additional consideration payable			2.6
Intangible assets acquired			79.4
Net working capital adjustment			(6.0)							$ (6.0)
Pro forma revenues															4,940.9	4,626.5
Pro forma net earnings (loss)															157.7	(70.8)
Amortization of intangible assets									$ 2.0	2.0	$ 2.0	$ 2.0
Gain on insurance settlement									$ 19.0
Pro forma information, revenue of acquiree since acquisition date, actual															98.0
Pro forma information, earnings or loss of acquiree since acquisition date, actual															4.7
Softworld, Inc. \| Customer relationships
Business Acquisition [Line Items]
Intangible assets acquired			$ 54.9
Acquired finite-lived intangible assets, weighted average useful life (years)			10 years
Softworld, Inc. \| Non-compete agreements
Business Acquisition [Line Items]
Intangible assets acquired			$ 1.4
Acquired finite-lived intangible assets, weighted average useful life (years)			5 years
Softworld, Inc. \| Trade names
Business Acquisition [Line Items]
Intangible assets acquired			$ 23.1
Acquired finite-lived intangible assets, weighted average useful life (years)			10 years
Greenwood/Asher
Business Acquisition [Line Items]
Ownership percentage acquired (percent)				100.00%
Purchase price of acquisition				$ 3.5
Purchase price paid at closing				5.2
Contingent consideration, liability				$ 2.1		3.3								3.3
Expense related to earnout liability														1.0	2.5
Payment for contingent consideration liability, financing activities								$ 0.7
Payment for contingent consideration liability								$ 2.3
Insight
Business Acquisition [Line Items]
Ownership percentage acquired (percent)					100.00%
Purchase price of acquisition					$ 34.5
Purchase price paid at closing					38.1
Contingent consideration, liability					$ 1.6
Expense related to earnout liability															0.1	$ 0.1
Payment for contingent consideration liability, financing activities															1.6
Payment for contingent consideration liability										$ 1.8
Payments for previous acquisition													$ 0.1
Pediatric Therapeutic Services
Business Acquisition [Line Items]
Ownership percentage acquired (percent)	100.00%
Purchase price of acquisition	$ 82.1
Purchase price paid at closing	85.7
Additional consideration payable	1.1
Employee retention credits							$ 0.1
Intangible assets acquired	40.3
Pro forma information, revenue of acquiree since acquisition date, actual														28.5
Pro forma information, earnings or loss of acquiree since acquisition date, actual														3.8
Pediatric Therapeutic Services \| Customer relationships
Business Acquisition [Line Items]
Intangible assets acquired	$ 29.8
Acquired finite-lived intangible assets, weighted average useful life (years)	15 years
Pediatric Therapeutic Services \| Non-compete agreements
Business Acquisition [Line Items]
Intangible assets acquired	$ 1.2
Acquired finite-lived intangible assets, weighted average useful life (years)	5 years
Pediatric Therapeutic Services \| Trade names
Business Acquisition [Line Items]
Intangible assets acquired	$ 9.3
Acquired finite-lived intangible assets, weighted average useful life (years)	15 years
RocketPower
Business Acquisition [Line Items]
Ownership percentage acquired (percent)		100.00%
Purchase price of acquisition		$ 59.3
Purchase price paid at closing		61.8
Additional consideration payable		1.1
Contingent consideration, liability		0.6
Intangible assets acquired		15.8
Pro forma information, revenue of acquiree since acquisition date, actual														24.3
Pro forma information, earnings or loss of acquiree since acquisition date, actual														(43.5)
Possible future contingent consideration		31.8
Goodwill expected to be deductible						$ 27.5								27.5
Goodwill impairment charge														$ 41.0
RocketPower \| Customer relationships
Business Acquisition [Line Items]
Intangible assets acquired		$ 7.5
Acquired finite-lived intangible assets, weighted average useful life (years)		3 years
RocketPower \| Non-compete agreements
Business Acquisition [Line Items]
Intangible assets acquired		$ 1.7
Acquired finite-lived intangible assets, weighted average useful life (years)		6 years
RocketPower \| Trade names
Business Acquisition [Line Items]
Intangible assets acquired		$ 6.6
Acquired finite-lived intangible assets, weighted average useful life (years)		10 years
Acquisition-related Costs \| Softworld, Inc.
Business Acquisition [Line Items]
Net Income (Loss)															$ 1.3

Acquisitions and Disposition - Schedule of Purchase Price (Details) - USD ($)
$ in Millions

3 Months Ended

12 Months Ended

May 02, 2022

Mar. 07, 2022

Apr. 05, 2021

Oct. 03, 2021

Jan. 01, 2023

Business Acquisition [Line Items]

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 was 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

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

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

Total consideration, including working capital adjustments

63.5

Contingent consideration, liability

$ 0.6

Acquisitions and Disposition - Fair Value of Assets Assumed and Liabilities Acquired (Details) - USD ($) $ in Millions	May 02, 2022	Mar. 07, 2022	Apr. 05, 2021	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
Business Acquisition [Line Items]
Goodwill				$ 151.1	$ 114.8	$ 3.5
Softworld, Inc.
Business Acquisition [Line Items]
Cash			$ 1.4
Trade accounts receivable			21.6
Prepaid expenses and other current assets			3.3
Net property and equipment			1.2
Operating lease right-of-use assets			7.6
Non-current deferred tax			5.9
Goodwill			111.3
Intangibles			79.4
Other assets, noncurrent			1.2
Accounts payable and accrued liabilities, current			(2.5)
Operating lease liabilities, current			(1.3)
Accrued payroll and related taxes, current			(4.6)
Income and other taxes, current			(1.2)
Operating lease liabilities, noncurrent			(6.3)
Total consideration, including working capital adjustments			$ 217.0
Pediatric Therapeutic Services
Business Acquisition [Line Items]
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
RocketPower
Business Acquisition [Line Items]
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

Acquisitions and Disposition - Pro Forma Information (Details) - Softworld, Inc. - USD ($) $ in Millions	12 Months Ended
	Jan. 02, 2022	Jan. 03, 2021
Business Acquisition [Line Items]
Pro forma revenues	$ 4,940.9	$ 4,626.5
Pro forma net earnings (loss)	$ 157.7	$ (70.8)

Acquisitions and Disposition - Disposition Narrative (Details) - USD ($) $ in Millions			3 Months Ended		12 Months Ended
	Jul. 20, 2022	Aug. 18, 2020	Oct. 02, 2022	Jul. 03, 2022	Jan. 01, 2023	Jan. 02, 2022	Jan. 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	$ 0.0
Loss on disposal					18.7	0.0	0.0
Proceeds from sale of Brazil, net of cash disposed					0.0	0.0	1.2
Brazil
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Purchase price of disposition		$ 1.4
Proceeds from sale of Brazil, net of cash disposed		1.2
Indemnification liabilities, range of outcomes, value, high		8.8
Indemnification liability		$ 2.5
Russian Operations \| Disposal Group, Not Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from investment in PersolKelly Asia Pacific equity affiliate	$ 7.4
Cash disposed from sale of Russia, net of proceeds	$ 6.0
Disposal Group, Not Discontinued Operation, Loss (Gain) on Write-down				$ 18.5
Loss on disposal			$ 0.2		18.7
Loss on disposal, cumulative translation adjustment					1.4
Disposal Group, Including Discontinued Operation, Revenue					63.4	132.2	118.5
Discontinued Operation, Income (Loss) from Discontinued Operation During Phase-out Period, before Income Tax, Attributable to Parent					$ 1.4	$ 3.2	$ 2.4

Acquisitions and Disposition - Schedule of Divested Assets and Liabilities (Details) - Disposal Group, Not Discontinued Operations - Russian Operations $ in Millions	Jul. 20, 2022 USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
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
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	12 Months Ended
	Feb. 15, 2022	Feb. 14, 2022	Feb. 15, 2022	Apr. 03, 2022	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
Schedule of 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	$ 0.0
Gain (loss) on investment in Persol Holdings					(67.2)	121.8	(16.6)
Equity securities gain (loss)			$ (52.4)			121.8	(16.6)
Loss on currency translation from liquidation of subsidiary					(20.4)	0.0	0.0
Gain on foreign currency remeasurement					5.5	$ 0.0	$ 0.0
Persol Holdings Investment
Schedule of Investments [Line Items]
Stock Repurchased and Retired 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 Investments [Line Items]
Stock repurchased during period, shares		1,576,169
Persol Holdings Investment \| Class B common stock
Schedule of Investments [Line Items]
Stock repurchased during period, shares		1,475
Kelly Services Japan, Inc.
Schedule of Investments [Line Items]
Loss on currency translation from liquidation of subsidiary				(20.4)
Gain on foreign currency remeasurement				$ 5.5	$ 5.5

Investment in PersolKelly Pte. Ltd. - Narrative (Details) $ in Millions			3 Months Ended		12 Months Ended
	Mar. 01, 2022 USD ($)	Apr. 01, 2020 USD ($)	Jul. 04, 2021 USD ($)	Jan. 03, 2021 USD ($)	Jan. 01, 2023 USD ($)	Jan. 02, 2022 USD ($)	Jan. 03, 2021 USD ($)	Feb. 14, 2022 country
Schedule of Equity Method Investments [Line Items]
Proceeds from sale of equity method investment					$ 119.5	$ 0.0	$ 0.0
Equity in net earnings (loss) of affiliate					0.8	5.4	$ 0.8
Equity securities, FV-NI and without readily determinable fair value					6.4
Investment in equity affiliate					$ 0.0	$ 123.4
PersolKelly Pte. Ltd.
Schedule of Equity Method Investments [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners					2.50%
PersolKelly Pte. Ltd.
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage						49.00%		49.00%
Number of Geographies in Which Entity Operates \| country								10
Equity method investment, amount sold, percentage								95.00%
Proceeds from sale of equity method investment	$ 119.5
Equity method investment, amount sold	117.6
Amounts reclassified from accumulated other comprehensive income (loss) - liquidation of Japan subsidiary	(1.9)
Gain on disposal	$ 1.9
Equity securities, FV-NI and without readily determinable fair value					$ 6.4
Repayment of loan				$ 5.6
Proceeds from collection of long-term loans to related parties			$ 5.8
Kelly Services Australia Pty Ltd and Kelly Services (New Zealand) Limited
Schedule of Equity Method Investments [Line Items]
Proceeds from Royalties Received		$ 0.7
Kelly Services Australia Pty Ltd and Kelly Services (New Zealand) Limited \| Joint Venture
Schedule of Equity Method Investments [Line Items]
Proceeds from sale of equity method investment		$ 17.5
Equity Method Investment, Ownership Percentage Sold		100.00%

Fair Value Measurements - Fair Value Measurements on a Recurring Basis (Details) - USD ($) $ in Millions	Jan. 01, 2023	Jan. 02, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment in Persol Holdings	$ 0.0	$ 264.3
Measured on a recurring basis
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	108.3	96.3
Investment in Persol Holdings	0.0	264.3
Total assets at fair value	108.3	360.6
Brazil indemnification	(3.4)	(2.4)
Total liabilities at fair value	(6.7)	(7.0)
Measured on a recurring basis \| Greenwood/Asher
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Earnout, fair value	(3.3)	(4.6)
Measured on a recurring basis \| RocketPower
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Earnout, fair value	0.0
Measured on a recurring basis \| Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	108.3	96.3
Investment in Persol Holdings	0.0	264.3
Total assets at fair value	108.3	360.6
Brazil indemnification	0.0	0.0
Total liabilities at fair value	0.0	0.0
Measured on a recurring basis \| Level 1 \| Greenwood/Asher
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Earnout, fair value	0.0	0.0
Measured on a recurring basis \| Level 1 \| RocketPower
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Earnout, fair value	0.0
Measured on a recurring basis \| Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	0.0	0.0
Investment in Persol Holdings	0.0	0.0
Total assets at fair value	0.0	0.0
Brazil indemnification	0.0	0.0
Total liabilities at fair value	0.0	0.0
Measured on a recurring basis \| Level 2 \| Greenwood/Asher
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Earnout, fair value	0.0	0.0
Measured on a recurring basis \| Level 2 \| RocketPower
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Earnout, fair value	0.0
Measured on a recurring basis \| Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	0.0	0.0
Investment in Persol Holdings	0.0	0.0
Total assets at fair value	0.0	0.0
Brazil indemnification	(3.4)	(2.4)
Total liabilities at fair value	(6.7)	(7.0)
Measured on a recurring basis \| Level 3 \| Greenwood/Asher
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Earnout, fair value	(3.3)	$ (4.6)
Measured on a recurring basis \| Level 3 \| RocketPower
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Earnout, fair value	$ 0.0

Fair Value Measurements - Narrative (Details) - USD ($) $ in Millions		3 Months Ended						12 Months Ended
	Feb. 15, 2022	Jan. 01, 2023	Oct. 02, 2022	Apr. 03, 2022	Oct. 03, 2021	Jul. 04, 2021	Apr. 04, 2021	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021	Mar. 07, 2022	Feb. 14, 2022	Mar. 08, 2021	Nov. 18, 2020	Aug. 18, 2020	Jan. 14, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Payment for contingent consideration liability, financing activities								$ 3.3	$ 1.6	$ 0.0
Equity securities, FV-NI and without readily determinable fair value		$ 6.4						6.4
Proceeds from sale of Persol Holdings investment								196.9	0.0	0.0
Goodwill impairment charge		$ 10.3	$ 30.7					$ 41.0	0.0	147.7
PersolKelly Pte. Ltd.
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners		2.50%						2.50%
PersolKelly Pte. Ltd.
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities, FV-NI and without readily determinable fair value		$ 6.4						$ 6.4
Brazil
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Disposition, increase (decrease) to indemnification liabilities								0.8
Disposition, indemnification liabilities, expense								0.2
Brazil \| Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Disposition, indemnification liabilities		8.8						8.8
Brazil
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Indemnification liability															$ 2.5
Greenwood/Asher
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration, liability		3.3						3.3						$ 2.1
Payment for contingent consideration liability				$ 2.3
Payment for contingent consideration liability, financing activities				0.7
Expense related to earnout liability								1.0	2.5
Insight
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration, liability																$ 1.6
Payment for contingent consideration liability					$ 1.8
Payment for contingent consideration liability, financing activities									1.6
Expense related to earnout liability									0.1	0.1
RocketPower
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration, liability											$ 0.6
Possible future contingent consideration											31.8
Goodwill impairment charge								41.0
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 Persol Holdings investment	$ 196.9
Business Talent Group, LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Proceeds from sale of Persol Holdings investment						$ 5.0
Kenzie Academy Inc.
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities, FV-NI and without readily determinable fair value													$ 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									49.00%			49.00%
Equity securities, FV-NI and without readily determinable fair value		6.4						6.4
Other Assets
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds		8.6						8.6	$ 6.5
Level 3 \| Brazil
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Disposition, indemnification liabilities		3.4						3.4	2.4
Level 3 \| Greenwood/Asher
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration, liability		3.3						3.3	4.6
Payment for contingent consideration liability				$ 2.3
Level 3 \| Insight
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration, liability										$ 1.7
Level 3 \| RocketPower
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration, liability		0.0						0.0			0.6
Level 3 \| Other Long Term Liabilities \| Brazil
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Disposition, indemnification liabilities		3.1						3.1
Level 3 \| Other Long Term Liabilities \| Greenwood/Asher
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration, liability									2.3
Level 3 \| Other Long Term Liabilities \| RocketPower
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration, liability											0.1
Possible future contingent consideration		31.8						31.8
Level 3 \| Accounts Payable and Accrued Liabilities \| Brazil
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Disposition, indemnification liabilities		$ 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, liability									$ 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, liability											$ 0.5

Restructuring - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
Restructuring - Narrative (Details) - USD ($) $ in Millions	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
Restructuring Cost and Reserve [Line Items]
Restructuring charges included in SG&A expenses	$ 1.7		$ 12.8
Restructuring reserve	0.3	$ 2.9	3.5
Professional & Industrial
Restructuring Cost and Reserve [Line Items]
Restructuring charges included in SG&A expenses	0.3		6.0
Science, Engineering & Technology
Restructuring Cost and Reserve [Line Items]
Restructuring charges included in SG&A expenses			0.6
Selling, General and Administrative Expenses
Restructuring Cost and Reserve [Line Items]
Restructuring charges included in SG&A expenses	$ 1.7	$ 4.0	$ 12.8

Restructuring - Schedule of Restructuring and Related Costs (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
Restructuring Cost and Reserve [Line Items]
Severance Costs	$ 1.5	$ 4.0	$ 8.0
Lease Termination Costs	0.2		4.8
Total	1.7		12.8
Selling, General and Administrative Expenses
Restructuring Cost and Reserve [Line Items]
Total	1.7	4.0	12.8
Professional & Industrial
Restructuring Cost and Reserve [Line Items]
Severance Costs	0.1		2.5
Lease Termination Costs	0.2		3.5
Total	0.3		6.0
Science, Engineering & Technology
Restructuring Cost and Reserve [Line Items]
Severance Costs			0.1
Lease Termination Costs			0.5
Total			0.6
Education
Restructuring Cost and Reserve [Line Items]
Severance Costs	0.4		0.9
Lease Termination Costs	0.0		0.1
Total	0.4		1.0
Outsourcing & Consulting
Restructuring Cost and Reserve [Line Items]
Severance Costs	0.2		0.3
Lease Termination Costs	0.0		0.0
Total	0.2		0.3
International
Restructuring Cost and Reserve [Line Items]
Severance Costs		1.2	0.7
Lease Termination Costs			0.7
Total		1.2	1.4
Corporate
Restructuring Cost and Reserve [Line Items]
Severance Costs	0.8	2.8	3.5
Lease Termination Costs	0.0		0.0
Total	$ 0.8	$ 2.8	$ 3.5

Restructuring - Restructuring Reserve (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
Restructuring Reserve [Roll Forward]
Balance at beginning of year	$ 2.9	$ 3.5
Additions charged to reserve	1.7		$ 12.8
Reductions for cash payments related to all restructuring activities	(4.0)	(4.6)
Accrual adjustments	(0.3)
Balance at end of year	0.3	2.9	3.5
Professional & Industrial
Restructuring Reserve [Roll Forward]
Additions charged to reserve	0.3		6.0
Science, Engineering & Technology
Restructuring Reserve [Roll Forward]
Additions charged to reserve			0.6
Education
Restructuring Reserve [Roll Forward]
Additions charged to reserve	0.4		1.0
Outsourcing & Consulting
Restructuring Reserve [Roll Forward]
Additions charged to reserve	0.2		0.3
International
Restructuring Reserve [Roll Forward]
Additions charged to reserve		1.2	1.4
Corporate
Restructuring Reserve [Roll Forward]
Additions charged to reserve	$ 0.8	$ 2.8	$ 3.5

Goodwill and Intangible Assets - Rollforward (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Jan. 01, 2023	Oct. 02, 2022	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
Goodwill [Roll Forward]
Goodwill, beginning balance			$ 114.8	$ 3.5
Additions to Goodwill			77.3	111.3
Goodwill impairment charge	$ (10.3)	$ (30.7)	(41.0)	0.0	$ (147.7)
Goodwill, ending balance	151.1		151.1	114.8	3.5
Science, Engineering & Technology
Goodwill [Roll Forward]
Goodwill, beginning balance			111.3	0.0
Additions to Goodwill			0.0	111.3
Goodwill impairment charge			0.0	0.0
Goodwill, ending balance	111.3		111.3	111.3	0.0
Education
Goodwill [Roll Forward]
Goodwill, beginning balance			3.5	3.5
Additions to Goodwill			36.3	0.0
Goodwill impairment charge			0.0	0.0
Goodwill, ending balance	39.8		39.8	3.5	$ 3.5
Outsourcing & Consulting
Goodwill [Roll Forward]
Goodwill, beginning balance	10.3		0.0
Additions to Goodwill			41.0
Goodwill impairment charge			(41.0)
Goodwill, ending balance	$ 0.0	$ 10.3	$ 0.0	$ 0.0

- 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 - Finite Lived Intangible Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2023	Jan. 02, 2022
Finite-Lived Intangible Assets [Line Items]
Less: Accumulated Amortization	$ 44.9	$ 28.6
Intangible Assets, Gross Carrying Amount	203.6	150.6
Intangible Assets, Net	$ 158.7	122.0
Minimum
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life	5 years
Maximum
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life	15 years
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying amount	$ 141.1	106.9
Less: Accumulated Amortization	32.9	22.2
Net	$ 108.2	84.7
Finite-lived intangible asset, useful life	10 years
Trade names
Finite-Lived Intangible Assets [Line Items]
Gross Carrying amount	$ 51.7	35.8
Less: Accumulated Amortization	8.3	4.2
Net	$ 43.4	31.6
Trade names \| Minimum
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life	10 years
Trade names \| Maximum
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life	15 years
Non-compete agreements
Finite-Lived Intangible Assets [Line Items]
Gross Carrying amount	$ 6.0	3.1
Less: Accumulated Amortization	2.2	1.2
Net	$ 3.8	1.9
Finite-lived intangible asset, useful life	5 years
Trademarks
Finite-Lived Intangible Assets [Line Items]
Gross Carrying amount	$ 4.8	4.8
Less: Accumulated Amortization	1.5	1.0
Net	$ 3.3	$ 3.8
Finite-lived intangible asset, useful life	10 years

Goodwill and Intangible Assets - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Jan. 01, 2023	Oct. 02, 2022	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, amortization expense, next 12 months	$ 20.8		$ 20.8
Finite-lived intangible assets, amortization expense, year 2	20.5		20.5
Finite-lived intangible assets, amortization expense, year 3	18.5		18.5
Finite-lived intangible assets, amortization expense, year 4	17.8		17.8
Finite-lived intangible assets, amortization expense, year 5	17.2		17.2
Goodwill impairment charge	10.3	$ 30.7	41.0	$ 0.0	$ 147.7
Goodwill, net	151.1		151.1	114.8	3.5
Outsourcing & Consulting
Finite-Lived Intangible Assets [Line Items]
Goodwill impairment charge			41.0
Goodwill, net	$ 0.0	$ 10.3	0.0	0.0
Selling, General and Administrative Expenses
Finite-Lived Intangible Assets [Line Items]
Amortization expense			$ 19.4	$ 13.0	$ 6.8

Other Assets - Schedule of Other Assets (Details) - USD ($) $ in Millions	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
Other Assets [Line Items]
Life insurance cash surrender value	$ 194.3	$ 232.9
Intangibles, net of accumulated amortization	158.7	122.0
Noncurrent restricted cash	8.6	6.6	$ 5.1
Workers' compensation receivable	12.1	5.5
Other	15.8	11.4
Other assets	403.2	389.1
Intangible assets, accumulated amortization	44.9	28.6
Other Assets
Other Assets [Line Items]
Intangible assets, accumulated amortization	55.5	39.1
Long Term Hosted Software, net of accumulated amortization
Other Assets [Line Items]
Intangibles, net of accumulated amortization	13.7	10.7
Long Term Hosted Software, net of accumulated amortization \| Other Assets
Other Assets [Line Items]
Intangible assets, accumulated amortization	$ 7.3	$ 3.2

Other Assets - Narrative (Details) $ in Millions	Jan. 01, 2023 USD ($)
Other Assets [Line Items]
Equity securities, FV-NI and without readily determinable fair value	$ 6.4
PersolKelly Pte. Ltd.
Other Assets [Line Items]
Equity securities, FV-NI and without readily determinable fair value	$ 6.4

Leases - Narrative (Details) $ in Millions	12 Months Ended
Leases - Narrative (Details) $ in Millions	Jan. 01, 2023 USD ($)	Jan. 02, 2022 USD ($)	Mar. 29, 2020 USD ($)	Mar. 20, 2020 headquarters
Lessee, Lease, Description [Line Items]
Operating lease right-of-use assets	$ 66.8	$ 75.8
Operating lease current liabilities	14.7	17.5
Operating lease noncurrent liabilities	$ 55.0	$ 61.4
Operating lease, weighted average discount rate, percent	5.10%	4.90%	4.80%
Number of headquarters properties sold \| headquarters				3
Number of headquarters properties \| headquarters				4
Leases, initial lease term (years)			15 years
Sale of Main Headquarters
Lessee, Lease, Description [Line Items]
Operating lease right-of-use assets			$ 37.6
Operating lease current liabilities			1.2
Operating lease noncurrent liabilities			$ 36.1
Minimum
Lessee, Lease, Description [Line Items]
Leases, remaining lease term (years)	1 year
Maximum
Lessee, Lease, Description [Line Items]
Leases, remaining lease term (years)	10 years

Leases - Components of Lease Expense (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
Operating:
Operating lease cost	$ 22.8	$ 25.8	$ 27.0
Short-term lease cost	2.4	2.6	3.6
Variable lease cost	5.2	5.7	6.8
Financing:
Amortization of ROU assets	0.6	1.4	1.3
Interest on lease liabilities	0.1	0.2	0.4
Total lease cost	$ 31.1	$ 35.7	$ 39.1

Leases - Supplemental Consolidated Balance Sheet Information Related to Leases (Details) - USD ($) $ in Millions	Jan. 01, 2023	Jan. 02, 2022
ROU Assets:
Operating lease right-of-use assets	$ 66.8	$ 75.8
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Property, Plant and Equipment, Net	Property, Plant and Equipment, Net
Finance lease, right-of-use assets	$ 5.0	$ 6.3
Total lease assets	71.8	82.1
ROU Liabilities:
Operating lease current liabilities	$ 14.7	$ 17.5
Finance Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Accounts payable and accrued liabilities	Accounts payable and accrued liabilities
Finance lease current liabilities	$ 1.2	$ 1.9
Operating lease noncurrent liabilities	$ 55.0	$ 61.4
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Other long-term liabilities	Other long-term liabilities
Finance lease noncurrent liabilities	$ 0.0	$ 1.2
Total lease liabilities	$ 70.9	$ 82.0

Leases - Schedule of Leases Terms and Discount Rates (Details)	Jan. 01, 2023	Jan. 02, 2022	Mar. 29, 2020
Weighted average remaining lease term (years):
Operating lease, weighted average remaining lease term (years)	7 years 10 months 24 days	8 years 1 month 6 days
Financing lease, weighted average remaining lease term (years)	1 year 3 months 18 days	2 years 1 month 6 days
Weighted average discount rate:
Operating lease, weighted average discount rate, percent	5.10%	4.90%	4.80%
Financing lease, weighted average discount rate, percent	5.40%	5.30%

Leases - Other Information Related to Operating Leases (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
Leases [Abstract]
Operating cash flows from operating leases	$ 22.4	$ 26.1	$ 25.4
Financing cash flows from operating leases	1.4	1.5	2.0
ROU assets obtained in exchange for new operating lease liabilities	10.7	14.9	43.3
ROU assets obtained in exchange for new financing lease liabilities	$ 0.0	$ 0.0	$ 3.1

Leases - Maturities of Operating and Financing Lease Liabilities (Details) $ in Millions	Jan. 01, 2023 USD ($)
Operating Leases
2023	$ 17.8
2024	13.2
2025	10.1
2026	7.7
2027	5.5
Thereafter	30.3
Total future lease payments	84.6
Less: Imputed interest	15.0
Total	69.6
Financing Leases
2023	1.3
2024	0.0
2025	0.0
2026	0.0
2027	0.0
Thereafter	0.0
Total future lease payments	1.3
Less: Imputed interest	0.1
Total	$ 1.2

Debt - Narrative (Details) - USD ($) $ in Millions			12 Months Ended
Debt - Narrative (Details) - USD ($) $ in Millions	Sep. 21, 2022	Sep. 20, 2022	Jan. 01, 2023	Jan. 02, 2022	Nov. 04, 2022	Nov. 03, 2022
Short-term Debt [Line Items]
Short-term borrowings			$ 0.7	$ 0.0
Debt covenant, days sales outstanding, term	70 days	65 days
The Facility \| Revolving Line of Credit
Short-term Debt [Line Items]
Maximum borrowing capacity			$ 200.0
Debt instrument, term			5 years
Line of credit, limit on restricted payments					$ 115.0	$ 50.0
Short-term borrowings			$ 0.0	0.0
Remaining borrowing capacity			$ 200.0	$ 200.0
The Facility \| Revolving Line of Credit \| Facility Fee
Short-term Debt [Line Items]
Commitment fee percentage (in basis points)			0.15%	0.15%
Securitization Facility
Short-term Debt [Line Items]
Maximum borrowing capacity			$ 150.0
Debt instrument, term			3 years
Short-term borrowings			$ 0.0
Remaining borrowing capacity			100.5	$ 97.0
Securitization Facility \| Standby Letter of Credit Related to Workers' Compensation
Short-term Debt [Line Items]
Letters of credit outstanding			$ 49.5	$ 53.0
Interest rate			0.90%	0.90%
Securitization Facility \| Facility Fee
Short-term Debt [Line Items]
Commitment fee percentage (in basis points)			0.40%
Unsecured Uncommitted Short-term Local Credit Facilities
Short-term Debt [Line Items]
Maximum borrowing capacity			$ 5.9
Short-term borrowings			$ 0.7	$ 0.0
Interest rate				8.50%

Retirement Benefits - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
Retirement Benefits [Abstract]
Liability for nonqualified plans	$ 196.6	$ 237.2
Earnings (loss) included in SG&A expenses	(36.3)	27.0	$ 23.0
Life insurance cash surrender value	194.3	232.9
Proceeds from company-owned life insurance	1.5	12.2	2.3
Tax-free earnings (loss) included in SG&A expenses	(36.0)	26.0	23.1
Net expense for retirement benefits	9.4	10.0	3.2
Benefit obligation	10.4	16.0
Fair value of plan assets	7.5	10.9
Unfunded liability	(2.9)	(5.1)
Pension expense	$ 0.4	$ 0.5	$ 0.6

Stockholders' Equity - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2023	Nov. 09, 2022	Jan. 02, 2022
Class A common stock
Class of Stock [Line Items]
Common stock, shares authorized (in shares)	100,000,000		100,000,000.0
Common Stock repurchased (in shares)	474,644
Buyback of common shares	$ 7.8
Remaining authorized repurchase amount	$ 42.2
Class A common stock \| Maximum
Class of Stock [Line Items]
Stock repurchase program, authorized amount		$ 50.0
Class B common stock
Class of Stock [Line Items]
Common stock, shares authorized (in shares)	10,000,000		10,000,000.0

Stockholders' Equity - Changes in Accumulated Other Comprehensive Income by Component, Net of Tax (Details) - USD ($)
$ in Millions

12 Months Ended

Mar. 01, 2022

Jan. 01, 2023

Jan. 02, 2022

Jan. 03, 2021

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

Balance at beginning of year

$ 1,336.2

$ 1,203.0

Balance at end of year

1,254.2

1,336.2

$ 1,203.0

Other Expense

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

Amounts reclassified from accumulated other comprehensive income (loss)

(1.4)

Gain (Loss) on Disposal of Assets

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

Amounts reclassified from accumulated other comprehensive income (loss)

1.4

PersolKelly Pte. Ltd.

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

Amounts reclassified from accumulated other comprehensive income (loss)

$ 1.9

Foreign currency translation adjustments:

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

Balance at beginning of year

(25.0)

(0.8)

(13.2)

Other comprehensive income (loss) before classifications

(7.5)

(24.2)

13.9

Net current-period other comprehensive income (loss)

17.6

(24.2)

12.4

Balance at end of year

(7.4)

(25.0)

(0.8)

Foreign currency translation adjustments: | Liquidation of Subsidiary

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

Amounts reclassified from accumulated other comprehensive income (loss)

20.4

^[1]

0.0

Foreign currency translation adjustments: | Equity Method Investment

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

Amounts reclassified from accumulated other comprehensive income (loss)

^[2]

4.7

0.0

(1.5)

Foreign currency translation adjustments: | PersolKelly Pte. Ltd. | Other Expense

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

Amounts reclassified from accumulated other comprehensive income (loss)

(1.9)

Pension liability adjustments:

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

Balance at beginning of year

(2.7)

(3.4)

(2.6)

Other comprehensive income (loss) before classifications

1.5

0.5

(0.9)

Amounts reclassified from accumulated other comprehensive income (loss)

^[3]

0.1

0.2

0.1

Net current-period other comprehensive income (loss)

1.6

0.7

(0.8)

Balance at end of year

(1.1)

(2.7)

(3.4)

Accumulated Other Comprehensive Income (Loss)

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

Balance at beginning of year

(27.7)

(4.2)

(15.8)

Balance at end of year

$ (8.5)

$ (27.7)

$ (4.2)

[1]	Amount was recorded in the loss on currency translation from liquidation of subsidiary in the consolidated statements of earnings.
[2]	Of the amount included in this line item $1.9 million in 2022 was recorded in the other income (expense), net line item in the consolidated statements of earnings related to the investment in PersolKelly Pte. Ltd., (see Investment in PersolKelly Pte. Ltd. footnote for more details). In addition, $1.4 million in 2022 was recorded in the other income (expense), net line item in the consolidated statements of earnings related to other activities and $1.4 million in 2022 was recorded in loss on disposal line item in the consolidated statements of earnings related to the liquidation of the cumulative translation adjustment for the sale of our Russia operations, (see Acquisitions and Dispositions footnote for more details). All amounts in prior years were recorded in the other income (expense), net line item in the consolidated statements of earnings.
[3]	Amount was recorded in the SG&A expenses line item in the consolidated statements of earnings.

Earnings (Loss) Per Share - Common Stock Reconciliation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	12 Months Ended
	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
Earnings Per Share [Abstract]
Net earnings (loss)	$ (62.5)	$ 156.1	$ (72.0)
Less: Earnings allocated to participating securities	0.0	(1.4)	0.0
Net earnings (loss) available to common shareholders	$ (62.5)	$ 154.7	$ (72.0)
Average common shares outstanding (millions):
Basic (in shares)	38.1	39.4	39.3
Dilutive share awards (in shares)	0.0	0.1	0.0
Diluted (in shares)	38.1	39.5	39.3
Basic earnings (loss) per share on common stock (in dollars per share)	$ (1.64)	$ 3.93	$ (1.83)
Diluted earnings (loss) per share on common stock (in dollars per share)	$ (1.64)	$ 3.91	$ (1.83)

Earnings (Loss) Per Share - Narrative (Details) - $ / shares shares in Millions	12 Months Ended
	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Anti-dilutive securities excluded from computation of earnings per share (in shares)	0.2		0.1
Class A common stock
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Dividends per share (in dollars per share)	$ 0.275	$ 0.10	$ 0.075
Class B common stock
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Dividends per share (in dollars per share)	$ 0.275	$ 0.10	$ 0.075

Stock-Based Compensation - Narrative (Details) $ / shares in Units, $ in Millions		1 Months Ended		12 Months Ended
	Feb. 15, 2022 shares	Dec. 31, 2021 shares	Feb. 28, 2021 shares	Jan. 01, 2023 USD ($) $ / shares shares	Jan. 02, 2022 USD ($) $ / shares shares	Jan. 03, 2021 USD ($) $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares available for grant (in shares) - Fixed provision				2,700,000
Tax benefit \| $				$ 1.1	$ 0.8	$ 0.4
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period				4 years
Unrecognized compensation cost, unvested \| $				$ 8.9
Compensation cost not yet recognized, period for recognition				1 year 10 months 24 days
Grants in period (in dollars per share) \| $ / shares				$ 20.16	$ 20.91	$ 15.97
Vested in period, fair value \| $				$ 2.3	$ 2.0	$ 2.4
Granted (in shares)				417,000
Weighted average grant date fair value (in dollars per share) \| $ / shares				$ 20.27	$ 21.24
Total nonvested shares (in shares)				607,000	403,000
Performance Shares, Single Financial Goal
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period				4 years	4 years	4 years
Performance Shares, Financial Measure
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost, unvested \| $				$ 8.4
Compensation cost not yet recognized, period for recognition				2 years 4 months 24 days
Grants in period (in dollars per share) \| $ / shares				$ 21.19
Vested in period, fair value \| $				$ 0.9	$ 0.3	$ 1.8
Granted (in shares)				186,000
Weighted average grant date fair value (in dollars per share) \| $ / shares				$ 19.41	$ 20.03
Total nonvested shares (in shares)				692,000	708,000
Stock-based compensation cost
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation cost \| $				$ 7.8	$ 5.1	$ 3.9
Class A common stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of shares available for grants - Fixed provision				4,700,000
2020 grant \| Performance Shares, Single Financial Goal
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)						115,000
Weighted average grant date fair value (in dollars per share) \| $ / shares				$ 22.59
Total nonvested shares (in shares)				78,000
2021 grant \| Performance Shares, Financial Measure
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)		308,000	180,000
Percentage of target achieved				0.72
Weighted average grant date fair value (in dollars per share) \| $ / shares				$ 18.21
Total nonvested shares (in shares)				423,000
2021 grant \| Maximum shares eligible to earn \| Performance Shares, Financial Measure
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum target percentage allowed under grant			200.00%
2022 grant \| Performance Shares, Financial Measure
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)	186,000
Percentage of target achieved				0.72
Weighted average grant date fair value (in dollars per share) \| $ / shares				$ 21.19
Total nonvested shares (in shares)				186,000
2022 grant \| Maximum shares eligible to earn \| Performance Shares, Financial Measure
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum target percentage allowed under grant	200.00%

Stock-Based Compensation - Summary of Status of Nonvested Restricted Stock Awards and Units (Details) - Restricted Stock - $ / shares shares in Thousands	12 Months Ended
	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
Restricted Stock
Nonvested, beginning balance (in shares)	403
Granted (in shares)	417
Vested (in shares)	(112)
Forfeited (in shares)	(101)
Nonvested, ending balance (in shares)	607	403
Weighted Average Grant Date Fair Value
Nonvested weighted average grant date fair value, beginning balance (in dollars per share)	$ 21.24
Granted (in dollars per share)	20.16	$ 20.91	$ 15.97
Vested (in dollars per share)	22.25
Forfeited (in dollars per share)	21.51
Nonvested weighted average grant date fair value, ending balance (in dollars per share)	$ 20.27	$ 21.24

Stock-Based Compensation - Summary of Status of Nonvested Performance Share Awards (Details) - Performance Shares, Financial Measure shares in Thousands	12 Months Ended
	Jan. 01, 2023 $ / shares shares
Performance 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 weighted average grant date fair value, 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 weighted average grant date fair value, ending balance (in dollars per share) \| $ / shares	$ 19.41

Sale of Assets - Narrative (Details) $ in Millions		1 Months Ended			3 Months Ended				12 Months Ended
Sale of Assets - Narrative (Details) $ in Millions	Mar. 20, 2020 USD ($) headquarters	Oct. 31, 2022 USD ($)	Jun. 30, 2022 USD ($)	Jan. 31, 2022 USD ($)	Jan. 01, 2023 USD ($)	Jul. 03, 2022 USD ($)	Apr. 03, 2022 USD ($)	Jun. 28, 2020 USD ($)	Jan. 02, 2022 USD ($)
Sale of Assets [Line Items]
Purchase price for real property		$ 6.0		$ 0.9
Proceeds from sale of property held-for-sale					$ 5.6		$ 0.9
Real estate held-for-sale	$ 23.4	$ 4.7
Gain (loss) on sale of properties	$ 32.1				$ 0.9	$ 4.4	$ 0.9
Purchase price for land			$ 4.5
Proceeds from sale of land held-for-investment						$ 3.6			$ 0.8
Proceeds from wage subsidy receivables, net of fees and retainers								$ 16.9
Receivables held as retainer, percent								5.00%
Number of headquarters properties sold \| headquarters	3
Number of headquarters properties \| headquarters	4
Sale leaseback transaction, gross proceeds for investing activities	$ 58.5
Sale leaseback transaction, net proceeds for investing activities	$ 55.5

Other Income (Expense), Net - Schedule of Other Income (Expense), Net (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
Other Income and Expenses [Abstract]
Interest income	$ 2.3	$ 0.2	$ 0.6
Interest expense	(2.1)	(2.5)	(3.0)
Dividend income	0.0	2.7	2.4
Foreign exchange gains (losses)	4.8	(1.0)	3.3
Other income			0.1
Other expense	(3.4)	(3.0)
Other Income (Expense), Net	1.6	(3.6)	3.4
Gain on foreign currency remeasurement	$ 5.5	$ 0.0	$ 0.0

Income Taxes - Earnings (Loss) From Continuing Operations Before Taxes Per Jurisdiction (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
Income Tax Disclosure [Abstract]
Domestic	$ (39.4)	$ 27.5	$ (86.7)
Foreign	(31.8)	158.3	(20.1)
Earnings (loss) before taxes and equity in net earnings (loss) of affiliate	$ (71.2)	$ 185.8	$ (106.8)

Income Taxes - Provision for Income Taxes From Continuing Operations (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
Current tax expense:
U.S. federal	$ 1.3	$ 1.0	$ 6.6
U.S. state and local	1.4	2.1	5.9
Foreign	61.5	10.4	10.6
Total current	64.2	13.5	23.1
Deferred tax (benefit) expense:
U.S. federal	(2.5)	(11.9)	(35.8)
U.S. state and local	0.7	(0.7)	(12.3)
Foreign	(70.3)	34.2	(9.0)
Total deferred	(72.1)	21.6	(57.1)
Total provision	$ (7.9)	$ 35.1	$ (34.0)

Income Taxes - Deferred Taxes (Details) - USD ($) $ in Millions	Jan. 01, 2023	Jan. 02, 2022
Components of Deferred Tax Assets and Liabilities
Fixed assets and right-of-use assets	$ (21.8)	$ (25.8)
Intangible assets and goodwill	20.7	16.3
Employee compensation and benefit plans	62.0	70.4
Accrued payroll and related taxes	0.0	22.1
Accrued workers’ compensation	10.2	11.7
Investment in Persol Holdings	0.0	(70.9)
Investment in equity affiliate	(0.7)	(13.3)
Operating lease liabilities	19.3	21.8
Loss carryforwards	33.4	36.4
Credit carryforwards	200.7	175.0
Other, net	9.4	6.5
Valuation allowance	(34.0)	(19.0)
Deferred tax assets, net	$ 299.2	$ 231.2

Income Taxes - Deferred Tax Balance Classified in Consolidated Balance Sheet (Details) - USD ($) $ in Millions	Jan. 01, 2023	Jan. 02, 2022
Income Tax Disclosure [Abstract]
Deferred tax asset	$ 299.7	$ 302.8
Other long-term liabilities	(0.5)	(71.6)
Deferred tax assets, net	$ 299.2	$ 231.2

Income Taxes - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
Income Taxes - Narrative (Details) - USD ($) $ in Millions	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021	Dec. 29, 2019
Income Taxes [Line Items]
Loss carryforwards	$ 33.4	$ 36.4
Operating loss carryforwards, not subject to expiration	$ 30.7
U.S. statutory rate	21.00%	21.00%	21.00%
Income tax expense (benefit)	$ (7.9)	$ 35.1	$ (34.0)
Gain from insurance settlement		4.8
Disposition of business	3.9	0.0	(6.6)
Tax exempt life insurance cash surrender	7.8	(5.2)	(4.6)
Undistributed earnings of foreign subsidiaries	156.5
Unrecognized tax benefits	0.5	0.6	0.5	$ 0.9
Unrecognized tax benefits that would impact effective tax rate	0.4	0.5	0.4
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense		0.1	(0.1)
Unrecognized tax benefits, income tax penalties and interest accrued	0.1	0.2
Significant change in unrecognized tax benefits is reasonably possible, amount of unrecorded benefit	0.2
Goodwill
Income Taxes [Line Items]
Income tax expense (benefit)	(7.1)		(23.0)
Expiring in Years 2023 to 2042
Income Taxes [Line Items]
Subject to expiration	2.7
General Business Tax Credit Carryforward \| Expiring In Years 2034 to 2042
Income Taxes [Line Items]
General business credit carryforward	177.1
Foreign Tax Credit Carryforward \| Expiring In Years 2023 to 2032
Income Taxes [Line Items]
General business credit carryforward	23.6
Pro Forma
Income Taxes [Line Items]
Potential repatriation of foreign earnings amount	9.8
United Kingdom
Income Taxes [Line Items]
Income tax expense (benefit)		(5.2)
Persol Holdings Investment
Income Taxes [Line Items]
Income tax expense (benefit)	$ (16.9)	$ 37.3	$ (5.1)

Income Taxes - Differences Between Income Taxes From Continuing Operations and U.S. Statutory Rate (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
Income Tax Disclosure [Abstract]
Income tax based on statutory rate	$ (14.9)	$ 39.0	$ (22.4)
State income taxes, net of federal benefit	1.6	1.1	(5.1)
Foreign tax rate differential	1.6	12.2	2.8
General business credits	(10.7)	(9.7)	(9.9)
Life insurance cash surrender value	7.8	(5.2)	(4.6)
Foreign items	0.2	1.7	(1.8)
Sale of foreign subsidiaries	3.9	0.0	(6.6)
Foreign business taxes	1.8	2.1	3.0
Tax law change	0.0	(5.2)	(1.7)
Non-deductible goodwill impairment	2.7	0.0	11.9
Other	(1.9)	(0.9)	0.4
Total provision	$ (7.9)	$ 35.1	$ (34.0)

Income Taxes - Reconciliation of Unrecognized Tax Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at beginning of the year	$ 0.6	$ 0.5	$ 0.9
Additions for prior years’ tax positions	0.0	0.2	0.0
Reductions for prior years’ tax positions	0.0	0.0	0.0
Additions for settlements	0.0	0.0	0.0
Reductions for settlements	0.0	0.0	0.0
Reductions for expiration of statutes	(0.1)	(0.1)	(0.4)
Balance at end of the year	$ 0.5	$ 0.6	$ 0.5

Supplemental Cash Flow Information - Changes In Operating Assets And Liabilities, Net of Acquisitions (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
Supplemental Cash Flow Elements [Abstract]
(Increase) decrease in trade accounts receivable	$ (99.3)	$ (150.7)	$ 55.9
(Increase) decrease in prepaid expenses and other assets	(24.6)	5.0	21.8
(Increase) decrease in ROU assets	(0.1)	7.7	0.2
Increase (decrease) in accounts payable and accrued liabilities	44.3	155.8	10.5
Increase (decrease) in operating lease liabilities	(18.7)	(29.7)	(21.1)
Increase (decrease) in accrued payroll and related taxes	(59.3)	12.5	71.9
Increase (decrease) in accrued workers’ compensation and other claims	(5.2)	(6.2)	(4.9)
Increase (decrease) in income and other taxes	21.9	(4.6)	(14.0)
Total changes in operating assets and liabilities, net of acquisitions	$ (141.0)	$ (10.2)	$ 120.3

Supplemental Cash Flow Information - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
Supplemental Cash Flow Elements [Abstract]
Interest paid	$ 1.3	$ 1.7	$ 1.6
Income taxes paid	61.2	14.1	26.4
Non-cash capital expenditures	$ 1.2	$ 1.0	$ 1.4

Commitments- Narrative (Details) $ in Millions	Jan. 01, 2023 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Noncancelable purchase obligations	$ 53.0

Contingencies - Narrative (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
Contingencies - Narrative (Details) - USD ($) $ in Millions	Jan. 02, 2022	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
Loss Contingencies [Line Items]
Accrual for litigation costs	$ 1.4	$ 2.3	$ 1.4
Insurance recoveries	5.5	12.1	5.5
Proceeds from insurance settlement	19.0	0.0	19.0	$ 0.0
Prepaid Expenses and Other Current Assets
Loss Contingencies [Line Items]
Insurance recoveries	$ 0.0	0.6	$ 0.0
Minimum
Loss Contingencies [Line Items]
Loss contingency, portion not accrued		0.0
Maximum
Loss Contingencies [Line Items]
Loss contingency, portion not accrued		$ 5.6

Segment Disclosures - Narrative (Details)	12 Months Ended
Segment Disclosures - Narrative (Details)	Jan. 01, 2023 numberOfSegments
Segment Reporting [Abstract]
Number of reportable segments	5

Segment Disclosures - Segment Revenue Per Service (Details) - Service - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
Segment Reporting, Revenue Reconciling Item [Line Items]
Segment revenue from services	$ 4,965.4	$ 4,909.7	$ 4,516.0
Less: Intersegment revenue
Segment Reporting, Revenue Reconciling Item [Line Items]
Segment revenue from services	(2.6)	(0.9)	(0.5)
Professional & Industrial \| Reporting Segments
Segment Reporting, Revenue Reconciling Item [Line Items]
Segment revenue from services	1,666.2	1,837.4	1,858.4
Science, Engineering & Technology \| Reporting Segments
Segment Reporting, Revenue Reconciling Item [Line Items]
Segment revenue from services	1,265.4	1,156.8	1,019.1
Education \| Reporting Segments
Segment Reporting, Revenue Reconciling Item [Line Items]
Segment revenue from services	636.2	416.5	286.9
Outsourcing & Consulting \| Reporting Segments
Segment Reporting, Revenue Reconciling Item [Line Items]
Segment revenue from services	468.0	432.1	363.5
International \| Reporting Segments
Segment Reporting, Revenue Reconciling Item [Line Items]
Segment revenue from services	$ 932.2	$ 1,067.8	$ 988.6

Segment Disclosures - Segment Earnings from Operations (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Jan. 01, 2023	Oct. 02, 2022	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Gross profit			$ 1,011.8	$ 919.2	$ 827.6
SG&A expenses			(943.5)	(870.6)	(805.6)
Goodwill impairment charge	$ 10.3	$ 30.7	41.0	0.0	147.7
Earnings (loss) from operations			14.8	48.6	(93.6)
Loss on disposal			(18.7)	0.0	0.0
Gain on sale of assets			6.2	0.0	0.0
Gain (loss) on investment in Persol Holdings			(67.2)	121.8	(16.6)
Loss on currency translation from liquidation of subsidiary			(20.4)	0.0	0.0
Other income (expense), net			1.6	15.4	3.4
Earnings (loss) before taxes and equity in net earnings (loss) of affiliate			(71.2)	185.8	(106.8)
Corporate
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Earnings (loss) from operations			(94.0)	(88.1)	(203.8)
Professional & Industrial \| Reporting Segments
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Gross profit			302.5	310.0	330.2
SG&A expenses			(270.5)	(278.6)	(288.6)
Earnings (loss) from operations			32.0	31.4	41.6
Science, Engineering & Technology
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Goodwill impairment charge			0.0	0.0
Science, Engineering & Technology \| Reporting Segments
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Gross profit			297.0	253.9	209.4
SG&A expenses			(214.9)	(180.2)	(134.4)
Earnings (loss) from operations			82.1	73.7	75.0
Education
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Goodwill impairment charge			0.0	0.0
Education \| Reporting Segments
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Gross profit			100.3	65.1	42.2
SG&A expenses			(81.8)	(62.1)	(51.2)
Earnings (loss) from operations			18.5	3.0	(9.0)
Outsourcing & Consulting
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Goodwill impairment charge			41.0
Outsourcing & Consulting \| Reporting Segments
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Gross profit			169.6	141.4	119.8
SG&A expenses			(149.8)	(122.7)	(108.3)
Goodwill impairment charge			(41.0)	0.0	0.0
Earnings (loss) from operations			(21.2)	18.7	11.5
International \| Reporting Segments
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Gross profit			142.4	148.8	126.0
SG&A expenses			(132.5)	(138.9)	(134.9)
Earnings (loss) from operations			$ 9.9	$ 9.9	$ (8.9)

Segment Disclosures - Depreciation and Amortization Expense Included in SG&A Expenses (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Depreciation and amortization	$ 33.4	$ 29.8	$ 24.2
Professional & Industrial
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Depreciation and amortization	3.7	5.3	5.5
Science, Engineering & Technology
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Depreciation and amortization	12.7	10.6	4.2
Education
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Depreciation and amortization	5.2	3.6	3.6
Outsourcing & Consulting
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Depreciation and amortization	3.5	0.7	0.7
International
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Depreciation and amortization	$ 1.7	$ 2.0	$ 2.3

Segment Disclosures - Summary of Revenue From Services by Geographic Area (Details) - Service - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue from services	$ 4,965.4	$ 4,909.7	$ 4,516.0
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue from services	3,671.5	3,513.4	3,260.2
Foreign
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue from services	$ 1,293.9	$ 1,396.3	$ 1,255.8

- Definition

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

+ References

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+ Details

Segment Disclosures - Summary of Long-Lived Assets By Geographic Area (Details) - USD ($) $ in Millions	Jan. 01, 2023	Jan. 02, 2022
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-Lived Assets	$ 94.6	$ 111.1
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-Lived Assets	72.1	86.3
Foreign
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-Lived Assets	$ 22.5	$ 24.8

New Accounting Pronouncements (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 03, 2021	Jan. 01, 2023	Jan. 02, 2022	Mar. 29, 2020
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Earnings invested in the business		$ 1,216.3	$ 1,315.0
Accounting Standards Update 2018-15
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Hosting arrangement, service contract, implementation cost, expense, amortization	$ 1.0
Payments for hosting arrangement, service contract	$ 5.1
Cumulative Effect, Period of Adoption, Adjustment \| Accounting Standards Update 2016-13
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Earnings invested in the business				$ (0.7)

Related Party Transactions - Narrative (Details)	Jan. 01, 2023
Class B common stock \| Terence E. Adderley Revocable Trust K
Related Party Transaction [Line Items]
Ownership percentage of parent company	93.50%

Schedule II - Valuation Reserves (Details) - Valuation Reserves - Deferred tax assets valuation allowance - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2023	Jan. 02, 2022	Jan. 03, 2021
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of year	$ 19.0	$ 20.2	$ 19.0
Charged to costs and expenses	15.8	0.5	3.7
Charged to other accounts	0.0	0.0	0.0
Currency exchange effects	(0.7)	(0.8)	0.5
Deductions from reserves	(0.1)	(0.9)	(3.0)
Balance at end of year	$ 34.0	$ 19.0	$ 20.2