Robert Half International (RHI) 10-Q 30 Apr 21 2021 Q1 Quarterly report Financial data

Cover Page

Cover Page	3 Months Ended
	Mar. 31, 2021shares
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2021
Document Transition Report	false
Entity File Number	1-10427
Entity Registrant Name	ROBERT HALF INTERNATIONAL INC.
Entity Central Index Key	0000315213
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q1
Amendment Flag	false
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	94-1648752
Entity Address, Address Line One	2884 Sand Hill Road
Entity Address, Address Line Two	Suite 200
Entity Address, City or Town	Menlo Park,
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	94025
City Area Code	650
Local Phone Number	234-6000
Title of 12(b) Security	Common Stock, par value $0.001 per share
Trading Symbol	RHI
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding (in shares)	112,780,592

Condensed Consolidated Statemen

Condensed Consolidated Statements of Financial Position (Unaudited) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
ASSETS
Cash and cash equivalents	$ 497,930	$ 574,426
Accounts receivable, net	799,673	714,163
Employee deferred compensation trust assets	424,037	406,634
Other current assets	152,280	147,515
Total current assets	1,873,920	1,842,738
Property and equipment, net	103,701	109,817
Right-of-use assets	248,612	262,688
Other intangible assets, net	4,997	5,594
Goodwill	223,046	223,055
Noncurrent deferred income taxes	110,893	113,532
Total assets	2,565,169	2,557,424
LIABILITIES
Accounts payable and accrued expenses	121,686	130,770
Accrued payroll and benefit costs	407,844	397,877
Employee deferred compensation plan obligations	437,707	435,121
Income taxes payable	29,957	4,015
Notes payable	181	239
Current operating lease liabilities	79,211	78,604
Total current liabilities	1,076,586	1,046,626
Noncurrent operating lease liabilities	208,194	223,869
Other liabilities	82,690	81,640
Total liabilities	1,367,470	1,352,135
Commitments and Contingencies (Note J)
STOCKHOLDERS’ EQUITY
Preferred stock, $0.001 par value; authorized 5,000,000 shares; none issued	0	0
Common stock, $0.001 par value; authorized 260,000,000 shares; issued and outstanding 112,681,758 shares and 113,127,501 shares	113	113
Additional paid-in capital	1,194,153	1,179,972
Accumulated other comprehensive income (loss)	(13,529)	(4,732)
Retained earnings	16,962	29,936
Total stockholders’ equity	1,197,699	1,205,289
Total liabilities and stockholders’ equity	$ 2,565,169	$ 2,557,424

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Financial Position (Unaudited) (Parenthetical) - $ / shares	Mar. 31, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Preferred stock, par value (in usd per share)	$ 0.001	$ 0.001
Preferred stock, authorized (in shares)	5,000,000	5,000,000
Preferred stock, shares issued (in shares)	0	0
Common stock, par value (in usd per shares)	$ 0.001	$ 0.001
Common stock, authorized (in shares)	260,000,000	260,000,000
Common stock, issued (in shares)	112,681,758	113,127,501
Common stock, outstanding (in shares)	112,681,758	113,127,501

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Income Statement [Abstract]
Service revenues	$ 1,398,380	$ 1,506,691
Costs of services	836,669	892,303
Gross margin	561,711	614,388
Selling, general and administrative expenses	423,062	442,868
(Income) loss from investments held in employee deferred compensation trusts (which is completely offset by related costs and expenses - Notes A & I)	(11,988)	40,376
Amortization of intangible assets	576	338
Interest income, net	(45)	(957)
Income before income taxes	150,106	131,763
Provision for income taxes	39,508	41,848
Net income	$ 110,598	$ 89,915
Net income per share:
Basic (in usd per share)	$ 0.99	$ 0.79
Diluted (in usd per share)	$ 0.98	$ 0.79
Shares:
Basic (in shares)	111,424	113,187
Diluted (in shares)	112,496	113,858
Dividends declared per share (in usd per share)	$ 0.38	$ 0.34

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
COMPREHENSIVE INCOME (LOSS):
Net income	$ 110,598	$ 89,915
Other comprehensive income (loss):
Foreign currency translation adjustments, net of tax	(8,837)	(13,700)
Foreign defined benefit plans, net of tax	40	0
Total other comprehensive income (loss)	(8,797)	(13,700)
Total comprehensive income (loss)	$ 101,801	$ 76,215

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) shares in Thousands, $ in Thousands	Total	Cumulative Effect, Period of Adoption, Adjustment	Common Stock	Additional Paid-In Capital	Accumulated Other Comprehensive Income (Loss)	Retained Earnings	Retained EarningsCumulative Effect, Period of Adoption, Adjustment
Balance at beginning of period at Dec. 31, 2019	$ 1,143,683	$ (558)	$ 115	$ 1,127,487	$ (19,986)	$ 36,067	$ (558)
Balance at beginning of period (in shares) at Dec. 31, 2019			115,120
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	89,915					89,915
Other comprehensive income (loss)	(13,700)				(13,700)
Dividends declared	(39,441)					(39,441)
Net issuances of restricted stock	0		$ 1	(1)
Net issuances of restricted stock (in shares)			745
Stock-based compensation expense	13,525			13,525
Repurchases of common stock	(63,499)		$ (1)			(63,498)
Repurchases of common stock (in shares)			(1,263)
Balance at end of period at Mar. 31, 2020	1,129,925		$ 115	1,141,011	(33,686)	22,485
Balance at end of period (in shares) at Mar. 31, 2020			114,602
Balance at beginning of period at Dec. 31, 2020	1,205,289		$ 113	1,179,972	(4,732)	29,936
Balance at beginning of period (in shares) at Dec. 31, 2020			113,128
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	110,598					110,598
Other comprehensive income (loss)	(8,797)				(8,797)
Dividends declared	(43,300)					(43,300)
Net issuances of restricted stock	0		$ 1	(1)
Net issuances of restricted stock (in shares)			602
Stock-based compensation expense	14,182			14,182
Repurchases of common stock	(80,273)		$ (1)			(80,272)
Repurchases of common stock (in shares)			(1,048)
Balance at end of period at Mar. 31, 2021	$ 1,197,699		$ 113	$ 1,194,153	$ (13,529)	$ 16,962
Balance at end of period (in shares) at Mar. 31, 2021			112,682

Condensed Consolidated Statem_6

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) (Parenthetical) - $ / shares	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Statement of Stockholders' Equity [Abstract]
Cash dividends, per share (in usd per share)	$ 0.38	$ 0.34

Condensed Consolidated Statem_7

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 110,598	$ 89,915
Adjustments to reconcile net income to net cash provided by operating activities:
Allowance for credit losses	3,157	4,690
Depreciation	13,962	15,913
Amortization of cloud computing implementation costs	9,957	3,288
Amortization of intangible assets	576	338
Realized and unrealized (gains) losses from investments held in employee deferred compensation trusts	(11,694)	40,781
Stock-based compensation	14,182	13,525
Deferred income taxes	2,584	12,022
Changes in operating assets and liabilities:
Accounts receivable	(95,024)	(36,700)
Capitalized cloud computing implementation costs	(8,488)	(10,379)
Accounts payable and accrued expenses	(6,603)	18,193
Accrued payroll and benefit cost	13,009	2,978
Employee deferred compensation plan obligations	2,586	(48,155)
Income taxes payable	25,409	20,124
Other assets and liabilities, net	(6,155)	(1,607)
Net cash flows provided by operating activities	68,056	124,926
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures	(9,739)	(14,276)
Investments in employee deferred compensation trusts	(28,509)	(37,061)
Proceeds from employee deferred compensation trust redemptions	22,799	22,987
Net cash flows used in investing activities	(15,449)	(28,350)
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayment of notes payable	(58)	(53)
Repurchases of common stock	(79,465)	(69,968)
Dividends paid	(44,277)	(40,476)
Net cash flows used in financing activities	(123,800)	(110,497)
Effect of exchange rate fluctuations	(5,303)	(6,643)
Change in cash and cash equivalents	(76,496)	(20,564)
Cash and cash equivalents at beginning of period	574,426	270,478
Cash and cash equivalents at end of period	497,930	249,914
Non-cash items:
Stock repurchases awaiting settlement	3,912	0
Fund exchanges within employee deferred compensation trusts	$ 37,661	$ 138,633

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Nature of Operations . Robert Half International Inc. (the “Company”) provides specialized staffing and risk consulting services through such divisions as Accountemps ® , Robert Half ® Finance & Accounting , OfficeTeam ® , Robert Half ® Technology , Robert Half ® Management Resources , Robert Half ® Legal , The Creative Group ® , and Protiviti ® . The Company, through its Accountemps , Robert Half Finance & Accounting , and Robert Half Management Resources divisions, is a specialized provider of contract, full-time, and senior-level project professionals in the fields of accounting and finance. OfficeTeam specializes in highly skilled contract, administrative support professionals. Robert Half Technology provides project and full-time technology professionals. Robert Half Legal provides contract, project, and full-time staffing of lawyers, paralegals and legal support personnel. The Creative Group provides creative, digital, marketing, advertising and public relations professionals. Protiviti is a global consulting firm that helps companies solve problems in finance, technology, operations, data, analytics, governance, risk and internal audit, and is a wholly-owned subsidiary of the Company. Revenues are predominantly derived from specialized staffing services. The Company operates in North America, South America, Europe, Asia and Australia. The Company is a Delaware corporation. Basis of Presentation. The unaudited Condensed Consolidated Financial Statements (“Financial Statements”) of the Company are prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and the rules of the Securities and Exchange Commission (“SEC”). The comparative year-end Condensed Consolidated Statement of Financial Position data presented was derived from audited financial statements. In the opinion of management, all adjustments (consisting of only normal recurring adjustments) necessary for a fair statement of the financial position and results of operations for the periods presented have been included. These Financial Statements should be read in conjunction with the audited Consolidated Financial Statements of the Company for the year ended December 31, 2020, included in its Annual Report on Form 10-K. The results of operations for any interim period are not necessarily indicative of, nor comparable to, the results of operations for a full year. Certain reclassifications have been made to prior year’s Condensed Consolidated Financial Statements to conform to the 2021 presentation. Principles of Consolidation. The Financial Statements include the accounts of the Company and its subsidiaries, all of which are wholly-owned. All intercompany balances and transactions have been eliminated in consolidation. Use of Estimates. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. As of March 31, 2021, such estimates include allowances for credit losses, variable consideration, workers’ compensation losses, income and other taxes, and assumptions used in the Company’s goodwill impairment assessment and in the valuation of stock grants subject to market conditions. We continue to monitor the significant global economic uncertainty as a result of coronavirus (“COVID-19”) to assess the impact on the Company’s results of operations, financial condition, and liquidity. In light of the ongoing economic disruption, we continue to face a greater degree of uncertainty than normal in making the judgments and estimates needed to apply the Company’s significant accounting policies. As the situation continues to develop, we may make changes to these estimates and judgments over time, which could result in meaningful impacts to the Company’s financial statements in future periods. Actual results and outcomes may differ from management’s estimates and assumptions. Service Revenues. The Company derives its revenues from three segments: temporary and consultant staffing, permanent placement staffing, and risk consulting and internal audit services. Revenues are recognized when promised goods or services are delivered to customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. See Note C for further discussion of the revenue recognition accounting policy. Costs of Services. Direct costs of temporary and consultant staffing consist of payroll, payroll taxes and benefit costs for the Company’s engagement professionals, as well as reimbursable expenses. Direct costs of permanent placement staffing services consist of reimbursable expenses. Risk consulting and internal audit direct costs of services include professional staff payroll, contract labor payroll, payroll taxes and benefit costs, as well as reimbursable expenses. Advertising Costs. The Company expenses all advertising costs as incurred. Advertising costs were $8.4 million and $14.5 million for the three months ended March 31, 2021 and 2020, respectively. (Income) Loss from Investments Held in Employee Deferred Compensation Trusts . Under the Company’s employee deferred compensation plans, employees direct the investment of their account balances, and the Company invests amounts held in the associated investment trusts consistent with these directions. As realized and unrealized investment gains and losses occur, the Company’s deferred compensation obligation to employees changes accordingly. Changes in the Company’s deferred compensation obligations remain in selling, general and administrative expenses or, in the case of risk consulting and internal audit services, costs of services. The value of the related investment trust assets also changes by an equal and offsetting amount, leaving no net cost to the Company. The Company’s income from investments held in employee deferred compensation trusts consists primarily of unrealized and realized gains and losses and dividend income from trust investments. The following table presents the Company’s (income) loss from investments held in employee deferred compensation trusts (in thousands): Three Months Ended 2021 2020 Dividend income $ (294) $ (405) Realized and unrealized (gains) losses (11,694) 40,781 (Income) loss from investments held in employee deferred compensation trusts $ (11,988) $ 40,376 Comprehensive Income (Loss). Comprehensive income (loss) includes net income and certain other items that are recorded directly to stockholders’ equity. The Company’s only sources of other comprehensive income (loss) are foreign currency translation and foreign defined benefit plan adjustments. Fair Value of Financial Instruments. Assets and liabilities recorded at fair value are measured and classified in accordance with a three-tier fair value hierarchy based on the observability of the inputs available in the market to measure fair value, summarized as follows: Level 1: observable inputs for identical assets or liabilities, such as quoted prices in active markets Level 2: inputs other than the quoted prices in active markets that are observable either directly or indirectly Level 3: unobservable inputs in which there is little or no market data, which requires management’s best estimates and assumptions that market participants would use in pricing the asset or liability The carrying value of cash and cash equivalents, accounts receivable, accounts payable and accrued expenses, approximates fair value because of their short-term nature. The Company holds mutual funds and money market funds to satisfy its obligations under its employee deferred compensation plans, which are carried at fair value based on quoted market prices in active markets for identical assets (level 1). The following table sets forth the composition of the underlying assets which comprise the Company’s deferred compensation trust assets (in thousands): Fair Value Measurements Using Balance at March 31, 2021 Quoted Prices Significant Other Observable Inputs Significant Unobservable Inputs Assets Money market funds $ 64,655 $ 64,655 — — Mutual funds - bond 28,719 28,719 — — Mutual funds - stock 250,163 250,163 — — Mutual funds - blend 80,500 80,500 — — $ 424,037 $ 424,037 — — Fair Value Measurements Using Balance at December 31, 2020 Quoted Prices Significant Other Observable Inputs Significant Unobservable Inputs Assets Money market funds $ 69,681 $ 69,681 — — Mutual funds - bond 27,282 27,282 — — Mutual funds - stock 234,667 234,667 — — Mutual funds - blend 75,004 75,004 — — $ 406,634 $ 406,634 — — Certain items such as goodwill and other intangible assets are recognized or disclosed at fair value on a non-recurring basis. The Company determines the fair value of these items using level 3 inputs. There are inherent limitations when estimating the fair value of financial instruments, and the fair values reported are not necessarily indicative of the amounts that would be realized in current market transactions. Allowance for Credit Losses. The Company is exposed to credit losses resulting from the inability of its customers to make required payments. The Company establishes an allowance for these potential credit losses based on its review of customers’ credit profiles, historical loss statistics, prepayments, recoveries, current business conditions and macro-economic trends. The Company considers risk characteristics of trade receivables based on asset type, size, term, and geographical locations to evaluate trade receivables on a collective basis. The Company applies credit loss estimates to these pooled receivables to determine expected credit losses. The following table sets forth the activity in the allowance for credit losses from December 31, 2019, through March 31, 2021 (in thousands): Allowance for Credit Losses Balance as of December 31, 2019 $ 22,885 Adoption of accounting pronouncement 558 Balance as of January 1, 2020 $ 23,443 Charges to expense 4,200 Deductions (7,906) Other, including translation adjustments (120) Balance as of December 31, 2020 $ 19,617 Charges to expense 3,157 Deductions (1,482) Other, including translation adjustments (973) Balance as of March 31, 2021 $ 20,319 Internal-use Software. The Company capitalizes direct costs incurred in the development of internal-use software. Cloud computing implementation costs incurred in hosting arrangements are capitalized and reported as a component of other assets. All other internal-use software development costs are capitalized and reported as a component of computer software within property and equipment on the unaudited Condensed Consolidated Statements of Financial Position. Capitalized internal-use software development costs were $10.4 million a nd $13.0 million for the three months ended March 31, 2021 and 2020, respectively. Goodwill and Intangible Assets . Goodwill and intangible assets primarily consist of the cost of acquired companies in excess of the fair market value of their net tangible assets at the date of acquisition. Identifiable intangible assets are amortized over their lives, typically ranging from two

New Accounting Pronouncements

New Accounting Pronouncements	3 Months Ended
	Mar. 31, 2021
Accounting Changes and Error Corrections [Abstract]
New Accounting Pronouncements	New Accounting Pronouncements Recently Adopted Accounting Pronouncements Reference Rate Reform. 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.” The amendments provide optional guidance for a limited time to ease the potential burden in accounting for reference rate reform. The new guidance provides optional expedients and exceptions for applying U.S. GAAP to contracts, hedging relationships and other transactions affected by reference rate reform if certain criteria are met. The amendments apply only to contracts and hedging relationships that reference LIBOR or another reference rate expected to be discontinued due to reference rate reform. These amendments are effective immediately and may be applied prospectively to contract modifications made and hedging relationships entered into or evaluated on or before December 31, 2022. The application of this guidance did not have a material impact on the Company's financial statements. Recently Issued Accounting Pronouncements Not Yet Adopted None.

Revenue Recognition

Revenue Recognition	3 Months Ended
	Mar. 31, 2021
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Revenue Recognition The Company derives its revenues from three segments: temporary and consultant staffing, permanent placement staffing, and risk consulting and internal audit services. Revenues are recognized when promised goods or services are delivered to customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. Service revenues as presented in the unaudited Condensed Consolidated Statements of Operations represent services rendered to customers less variable consideration, such as sales adjustments and allowances. Reimbursements, including those related to travel and out-of-pocket expenses, are also included in service revenues and equivalent amounts of reimbursable expenses are included in costs of services. Temporary and consultant staffing revenues. Temporary and consultant staffing revenues from contracts with customers are recognized in the amount to which the Company has a right to invoice, when the services are rendered by the Company’s engagement professionals. The substantial majority of engagement professionals placed on assignment by the Company are the Company’s legal employees while they are working on assignments. The Company pays all related costs of employment, including workers’ compensation insurance, state and federal unemployment taxes, social security and certain fringe benefits. The Company assumes the risk of acceptability of its employees to its customers. The Company records temporary and consultant staffing revenue on a gross basis as a principal versus on a net basis as an agent in the presentation of revenues and expenses. The Company has concluded that gross reporting is appropriate because the Company (i) has the risk of identifying and hiring qualified employees, (ii) has the discretion to select the employees and establish their price and duties and (iii) bears the risk for services that are not fully paid for by customers. Fees paid to Time Management or Vendor Management service providers selected by clients are recorded as a reduction of revenues, as the Company is not the primary obligor with respect to those services. Permanent placement staffing revenues. Permanent placement staffing revenues from contracts with customers are primarily recognized when employment candidates accept offers of permanent employment. The Company has a substantial history of estimating the financial impact of permanent placement candidates who do not remain with its clients through the 90-day guarantee period. These amounts are established based primarily on historical data and are recorded as contract liabilities. Fees to clients are generally calculated as a percentage of the new employee’s annual compensation. No fees for permanent placement services are charged to employment candidates. Risk consulting and internal audit services revenues. Risk consulting and internal audit services are generally provided on a time-and-material basis or fixed-fee basis. Revenues earned under time-and-material arrangements and fixed-fee arrangements are recognized using a proportional performance method. Revenue is measured using cost incurred relative to total estimated cost for the engagement to measure progress towards satisfying the Company’s performance obligations. Cost incurred represents work performed and thereby best depicts the transfer of control to the customer. Risk consulting and internal audit services generally contain one or more performance obligation(s) which are satisfied over a period of time. Revenues are recognized over time as the performance obligations are satisfied, because the services provided do not have any alternative use to the Company, and contracts generally include language giving the Company an enforceable right to payment for services provided to date. The Company periodically evaluates the need to provide for any losses on these projects, and losses are recognized when it is probable that a loss will be incurred. The following table presents the Company’s service revenues disaggregated by line of business (in thousands): Three Months Ended 2021 2020 Accountemps $ 417,116 $ 489,884 OfficeTeam 220,467 239,979 Robert Half Technology 172,239 196,652 Robert Half Management Resources 183,271 211,878 Elimination of intersegment revenues (a) (103,818) (46,273) Temporary and consultant staffing 889,275 1,092,120 Permanent placement staffing 111,703 120,489 Risk consulting and internal audit services 397,402 294,082 Service revenues $ 1,398,380 $ 1,506,691 (a) Service revenues for Accountemps, OfficeTeam, Robert Half Technology and Robert Half Management Resources include intersegment revenues, which represent revenues from services provided to the Company’s risk consulting and internal audit services segment in connection with the Company’s blended business solutions. Intersegment revenues for each line of business are aggregated and then eliminated as a single line. Payment terms in the Company’s contracts vary by the type and location of the Company’s customer and the services offered. The term between invoicing and when payment is due is not significant. Contracts with multiple performance obligations are recognized as performance obligations are delivered, and contract value is allocated based on relative stand-alone selling values of the services and products in the arrangement. As of March 31, 2021, aggregate transaction price allocated to the performance obligations that are unsatisfied for contracts with an expected duration of greater than one year was $170.0 million. Of this amount, $157.3 million is expected to be recognized within the next twelve months. As of March 31, 2020, aggregate transaction price allocated to the performance obligations that are unsatisfied for contracts with an expected duration of greater than one year was $112.0 million. Contract liabilities are recorded when cash payments are received or due in advance of performance and are reflected in accounts payable and accrued expenses on the unaudited Condensed Consolidated Statements of Financial Position. The following table sets forth the activity in contract liabilities from December 31, 2019, through March 31, 2021 (in thousands): Contract Liabilities Balance as of December 31, 2019 $ 12,948 Payments in advance of satisfaction of performance obligations 25,614 Revenue recognized (20,687) Other, including translation adjustments 377 Balance as of December 31, 2020 $ 18,252 Payments in advance of satisfaction of performance obligations 12,888 Revenue recognized (16,510) Other, including translation adjustments 717 Balance as of March 31, 2021 $ 15,347

Other Current Assets

Other Current Assets	3 Months Ended
	Mar. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other Current Assets	Other Current Assets Other current assets consisted of the following (in thousands): March 31, December 31, 2020 Prepaid expenses 101,846 97,674 Other 50,434 49,841 Other current assets $ 152,280 $ 147,515

Property and Equipment, Net

Property and Equipment, Net	3 Months Ended
	Mar. 31, 2021
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	Property and Equipment, Net Property and equipment consisted of the following (in thousands): March 31, December 31, 2020 Computer hardware $ 160,685 $ 159,180 Computer software 251,477 250,585 Furniture and equipment 91,345 91,112 Leasehold improvements 163,090 164,807 Property and equipment, cost 666,597 665,684 Accumulated depreciation (562,896) (555,867) Property and equipment, net $ 103,701 $ 109,817

Leases

Leases	3 Months Ended
	Mar. 31, 2021
Leases [Abstract]
Leases	Leases The Company has operating leases for corporate and field offices, and certain equipment. The Company’s leases have remaining lease terms of 1 month to 9 years, some of which include options to extend the leases for up to 10 years, and some of which include options to terminate the leases within 1 year. Operating lease expenses for the three months ended March 31, 2021 and 2020, were $21.5 million and $19.9 million, respectively. Supplemental cash flow information related to leases consisted of the following (in thousands): Three Months Ended 2021 2020 Cash paid for operating lease liabilities $ 22,225 $ 20,554 Right-of-use assets obtained in exchange for new operating lease liabilities $ 3,501 $ 14,547 Supplemental balance sheet information related to leases consisted of the following: March 31, December 31, Weighted average remaining lease term for operating leases 4.4 years 4.5 years Weighted average discount rate for operating leases 2.6 % 2.6 % Future minimum lease payments under non-cancellable leases as of March 31, 2021, were as follows (in thousands): 2021 (excluding the three months ended March 31, 2021) $ 65,666 2022 73,205 2023 59,476 2024 47,524 2025 29,095 Thereafter 29,371 Less: Imputed interest (16,932) Present value of operating lease liabilities (a) $ 287,405 (a) Includes current portion of $79.2 million for operating leases. As of March 31, 2021, the Company had additional future minimum lease obligations totaling $4.0 million under operating leases that had not yet commenced. These operating leases include agreements for corporate and field office facilities with lease terms of 1 to 8 years.

Goodwill

Goodwill	3 Months Ended
	Mar. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	Goodwill The following table sets forth the activity in goodwill from December 31, 2020, through March 31, 2021 (in thousands): Goodwill Temporary and consultant staffing Permanent placement staffing Risk consulting and internal audit services Total Balance as of December 31, 2020 $ 134,511 $ 26,180 $ 62,364 $ 223,055 Foreign currency translation adjustments (46) (14) 51 (9) Balance as of March 31, 2021 $ 134,465 $ 26,166 $ 62,415 $ 223,046

Accrued Payroll and Benefit Cos

Accrued Payroll and Benefit Costs	3 Months Ended
	Mar. 31, 2021
Payables and Accruals [Abstract]
Accrued Payroll and Benefit Costs	Accrued Payroll and Benefit Costs Accrued payroll and benefit costs consisted of the following (in thousands): March 31, December 31, 2020 Payroll and benefits 306,178 311,169 Payroll taxes 81,742 67,712 Workers’ compensation 19,924 18,996 Accrued payroll and benefit costs $ 407,844 $ 397,877

Employee Deferred Compensation

Employee Deferred Compensation Plan Obligations	3 Months Ended
	Mar. 31, 2021
Deferred Compensation Plans [Abstract]
Employee Deferred Compensation Plan Obligations	Employee Deferred Compensation Plan Obligations The Company provides various qualified defined contribution 401(k) plans covering eligible employees. The plans offer a savings feature with the Company matching employee contributions. Assets of this plan are held by an independent trustee for the sole benefit of participating employees. Nonqualified plans are provided for employees not eligible for the qualified plans. These plans include provisions for salary deferrals and Company matching and discretionary contributions. The asset value of the nonqualified plans was $424.0 million and $406.6 million as of March 31, 2021, and December 31, 2020, respectively. The Company holds these assets to satisfy the Company’s liabilities under its deferred compensation plans. The liability value for the nonqualified plans was $437.7 million and $435.1 million as of March 31, 2021, and December 31, 2020, respectively. The following table presents the Company’s compensation expense related to its qualified defined contribution plans and nonqualified plans (in thousands): Three Months Ended 2021 2020 Contribution expense $ 9,554 $ 8,485 Increase (decrease) in employee deferred compensation expense related to changes in the fair 11,988 (40,376) $ 21,542 $ (31,891) The Company has statutory defined contribution plans and defined benefit plans outside the U.S., which are not material.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies On March 23, 2015, Plaintiff Jessica Gentry, on her own behalf and on behalf of a putative class of allegedly similarly situated individuals, filed a complaint against the Company in the Superior Court of California, San Francisco County, which was subsequently amended on October 23, 2015. The complaint alleges that a putative class of current and former employees of the Company working in California since March 13, 2010 were denied compensation for the time they spent interviewing “for temporary and permanent employment opportunities” as well as performing activities related to the interview process. Gentry seeks recovery on her own behalf and on behalf of the putative class in an unspecified amount for this allegedly unpaid compensation. Gentry also seeks recovery of an unspecified amount for the alleged failure of the Company to provide her and the putative class with accurate wage statements. Gentry also seeks an unspecified amount of other damages, attorneys’ fees, and statutory penalties, including penalties for allegedly not paying all wages due upon separation to former employees and statutory penalties on behalf of herself and other allegedly “aggrieved employees” as defined by California’s Labor Code Private Attorney General Act (“PAGA”). On January 4, 2016, the Court denied a motion by the Company to compel all of Gentry’s claims, except the PAGA claim, to individual arbitration. At this stage of the litigation, it is not feasible to predict the outcome of or a range of loss, should a loss occur, from this proceeding and, accordingly, no amounts have been provided in the Company’s Financial Statements. The Company believes it has meritorious defenses to the allegations and the Company intends to continue to vigorously defend against the litigation. On April 6, 2018, Plaintiff Shari Dorff, on her own behalf and on behalf of a putative class of allegedly similarly situated individuals, filed a complaint against the Company in the Superior Court of California, County of Los Angeles. In addition to certain claims individual to Plaintiff Dorff, the complaint alleges that salaried recruiters based in California have been misclassified as exempt employees and seeks an unspecified amount for: unpaid wages resulting from such alleged misclassification; alleged failure to provide a reasonable opportunity to take meal periods and rest breaks; alleged failure to pay wages on a timely basis both during employment and upon separation; alleged failure to comply with California requirements regarding wage statements and record-keeping; and alleged improper denial of expense reimbursement. Plaintiff Dorff also seeks an unspecified amount of other damages, attorneys’ fees, and penalties, including but not limited to statutory penalties on behalf of herself and other allegedly “aggrieved employees” as defined by PAGA. At this stage of the litigation, it is not feasible to predict the outcome of or a range of loss, should a loss occur, from this proceeding and, accordingly, no amounts have been provided in the Company’s Financial Statements. The Company believes it has meritorious defenses to the allegations and the Company intends to continue to vigorously defend against the litigation. The Company is involved in a number of other lawsuits arising in the ordinary course of business. While management does not expect any of these other matters to have a material adverse effect on the Company’s results of operations, financial position or cash flows, litigation is subject to certain inherent uncertainties. Legal costs associated with the resolution of claims, lawsuits and other contingencies are expensed as incurred.

Stockholders' Equity

Stockholders' Equity	3 Months Ended
	Mar. 31, 2021
Equity [Abstract]
Stockholders' Equity	Stockholders’ Equity Stock Repurchase Program. As of March 31, 2021, the Company is authorized to repurchase, from time to time, up to 9.2 million additional shares of the Company’s common stock on the open market or in privately negotiated transactions, depending on market conditions. The number and the cost of common stock shares repurchased during the three months ended March 31, 2021 and 2020, are reflected in the following table (in thousands): Three Months Ended 2021 2020 Common stock repurchased (in shares) 797 983 Common stock repurchased $ 60,860 $ 51,477 Additional stock repurchases were made in connection with employee stock plans, whereby Company shares were tendered by employees for the payment of applicable statutory withholding taxes. The number and the cost of repurchases related to employee stock plans made during the three months ended March 31, 2021 and 2020, are reflected in the following table (in thousands): Three Months Ended 2021 2020 Repurchases related to employee stock plans (in shares) 251 280 Repurchases related to employee stock plans $ 19,413 $ 12,022 The repurchased shares are held in treasury and are presented as if constructively retired. Treasury stock is accounted for using the cost method. Repurchase activity for the three months ended March 31, 2021 and 2020, is presented in the unaudited Condensed Consolidated Statements of Stockholders’ Equity. Repurchases of shares and issuances of dividends are applied first to the extent of retained earnings and any remaining amounts are applied to additional paid-in capital.

Net Income Per Share

Net Income Per Share	3 Months Ended
	Mar. 31, 2021
Earnings Per Share [Abstract]
Net Income Per Share	Net Income Per Share The calculation of net income per share for the three months ended March 31, 2021 and 2020, is reflected in the following table (in thousands, except per share amounts): Three Months Ended 2021 2020 Net income $ 110,598 $ 89,915 Basic: Weighted average shares 111,424 113,187 Diluted: Weighted average shares 111,424 113,187 Dilutive effect of potential common shares 1,072 671 Diluted weighted average shares 112,496 113,858 Net income per share: Basic $ .99 $ .79 Diluted $ .98 $ .79

Business Segments

Business Segments	3 Months Ended
	Mar. 31, 2021
Segment Reporting [Abstract]
Business Segments	Business Segments The Company has three reportable segments: temporary and consultant staffing, permanent placement staffing, and risk consulting and internal audit services. Operating segments are defined as components of the Company for which separate financial information is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and assess performance. The temporary and consultant staffing segment provides specialized staffing in the accounting and finance, administrative and office, information technology, legal, advertising, marketing and web design fields. The permanent placement staffing segment provides full-time personnel in the accounting, finance, administrative and office, and information technology fields. The risk consulting and internal audit services segment provides business and technology risk consulting and internal audit services. The accounting policies of the segments are set forth in Note A—“Summary of Significant Accounting Policies” in the Company’s Annual Report on Form 10-K for the year ended December 31, 2020. The Company evaluates performance based on income before net interest income, intangible assets amortization expense, and income taxes. The following table provides a reconciliation of service revenues and segment income by reportable segment to consolidated results for the three months ended March 31, 2021 and 2020 (in thousands): Three Months Ended 2021 2020 Service revenues Temporary and consultant staffing $ 889,275 $ 1,092,120 Permanent placement staffing 111,703 120,489 Risk consulting and internal audit services 397,402 294,082 $ 1,398,380 $ 1,506,691 Segment income Temporary and consultant staffing $ 75,535 $ 93,764 Permanent placement staffing 17,780 10,911 Risk consulting and internal audit services 57,322 26,469 Combined segment income 150,637 131,144 Amortization of intangible assets 576 338 Interest income, net (45) (957) Income before income taxes $ 150,106 $ 131,763 Service revenues presented above are shown net of eliminations of intersegment revenues. Intersegment revenues between temporary and consultant staffing segment and risk consulting and internal audit services segment were $103.8 million and $46.3 million for the three months ended March 31, 2021 and 2020, respectively.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2021
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events On April 29, 2021, the Company announced the following: Quarterly dividend per share $.38 Declaration date April 29, 2021 Record date May 25, 2021 Payment date June 15, 2021

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Nature of Operations	Nature of Operations . Robert Half International Inc. (the “Company”) provides specialized staffing and risk consulting services through such divisions as Accountemps ® , Robert Half ® Finance & Accounting , OfficeTeam ® , Robert Half ® Technology , Robert Half ® Management Resources , Robert Half ® Legal , The Creative Group ® , and Protiviti ® . The Company, through its Accountemps , Robert Half Finance & Accounting , and Robert Half Management Resources divisions, is a specialized provider of contract, full-time, and senior-level project professionals in the fields of accounting and finance. OfficeTeam specializes in highly skilled contract, administrative support professionals. Robert Half Technology provides project and full-time technology professionals. Robert Half Legal provides contract, project, and full-time staffing of lawyers, paralegals and legal support personnel. The Creative Group provides creative, digital, marketing, advertising and public relations professionals. Protiviti is a global consulting firm that helps companies solve problems in finance, technology, operations, data, analytics, governance, risk and internal audit, and is a wholly-owned subsidiary of the Company. Revenues are predominantly derived from specialized staffing services. The Company operates in North America, South America, Europe, Asia and Australia. The Company is a Delaware corporation.
Basis of Presentation	Basis of Presentation. The unaudited Condensed Consolidated Financial Statements (“Financial Statements”) of the Company are prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and the rules of the Securities and Exchange Commission (“SEC”). The comparative year-end Condensed Consolidated Statement of Financial Position data presented was derived from audited financial statements. In the opinion of management, all adjustments (consisting of only normal recurring adjustments) necessary for a fair statement of the financial position and results of operations for the periods presented have been included. These Financial Statements should be read in conjunction with the audited Consolidated Financial Statements of the Company for the year ended December 31, 2020, included in its Annual Report on Form 10-K. The results of operations for any interim period are not necessarily indicative of, nor comparable to, the results of operations for a full year. Certain reclassifications have been made to prior year’s Condensed Consolidated Financial Statements to conform to the 2021 presentation.
Principles of Consolidation	Principles of Consolidation. The Financial Statements include the accounts of the Company and its subsidiaries, all of which are wholly-owned. All intercompany balances and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. As of March 31, 2021, such estimates include allowances for credit losses, variable consideration, workers’ compensation losses, income and other taxes, and assumptions used in the Company’s goodwill impairment assessment and in the valuation of stock grants subject to market conditions.
Service Revenues/Costs of Services	Service Revenues. The Company derives its revenues from three segments: temporary and consultant staffing, permanent placement staffing, and risk consulting and internal audit services. Revenues are recognized when promised goods or services are delivered to customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. See Note C for further discussion of the revenue recognition accounting policy. Costs of Services. Direct costs of temporary and consultant staffing consist of payroll, payroll taxes and benefit costs for the Company’s engagement professionals, as well as reimbursable expenses. Direct costs of permanent placement staffing
Advertising Costs	Advertising Costs. The Company expenses all advertising costs as incurred
Income (Loss) from Investments Held in Employee Deferred Compensation Trusts	(Income) Loss from Investments Held in Employee Deferred Compensation Trusts. Under the Company’s employee deferred compensation plans, employees direct the investment of their account balances, and the Company invests amounts held in the associated investment trusts consistent with these directions. As realized and unrealized investment gains and losses occur, the Company’s deferred compensation obligation to employees changes accordingly. Changes in the Company’s deferred compensation obligations remain in selling, general and administrative expenses or, in the case of risk consulting and internal audit services, costs of services. The value of the related investment trust assets also changes by an equal and offsetting amount, leaving no net cost to the Company. The Company’s income from investments held in employee deferred compensation trusts consists primarily of unrealized and realized gains and losses and dividend income from trust investments.
Comprehensive Income (Loss)	Comprehensive Income (Loss). Comprehensive income (loss) includes net income and certain other items that are recorded directly to stockholders’ equity. The Company’s only sources of other comprehensive income (loss) are foreign currency translation and foreign defined benefit plan adjustments.
Fair Value of Financial Instruments	Fair Value of Financial Instruments. Assets and liabilities recorded at fair value are measured and classified in accordance with a three-tier fair value hierarchy based on the observability of the inputs available in the market to measure fair value, summarized as follows: Level 1: observable inputs for identical assets or liabilities, such as quoted prices in active markets Level 2: inputs other than the quoted prices in active markets that are observable either directly or indirectly Level 3: unobservable inputs in which there is little or no market data, which requires management’s best estimates and assumptions that market participants would use in pricing the asset or liability The carrying value of cash and cash equivalents, accounts receivable, accounts payable and accrued expenses, approximates fair value because of their short-term nature. The Company holds mutual funds and money market funds to satisfy its obligations under its employee deferred compensation plans, which are carried at fair value based on quoted market prices in active markets for identical assets (level 1).
Allowance for Credit Losses	Allowance for Credit Losses. The Company is exposed to credit losses resulting from the inability of its customers to make required payments. The Company establishes an allowance for these potential credit losses based on its review of customers’ credit profiles, historical loss statistics, prepayments, recoveries, current business conditions and macro-economic trends. The Company considers risk characteristics of trade receivables based on asset type, size, term, and geographical locations to evaluate trade receivables on a collective basis. The Company applies credit loss estimates to these pooled receivables to determine expected credit losses.
Goodwill and Intangible Assets	Goodwill and Intangible Assets . Goodwill and intangible assets primarily consist of the cost of acquired companies in excess of the fair market value of their net tangible assets at the date of acquisition. Identifiable intangible assets are amortized over their lives, typically ranging from two
Internal-use Software	Internal-use Software. The Company capitalizes direct costs incurred in the development of internal-use software. Cloud computing implementation costs incurred in hosting arrangements are capitalized and reported as a component of other assets. All other internal-use software development costs are capitalized and reported as a component of computer software within property and equipment on the unaudited Condensed Consolidated Statements of Financial Position.
New Accounting Pronouncements	Recently Adopted Accounting Pronouncements Reference Rate Reform. 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.” The amendments provide optional guidance for a limited time to ease the potential burden in accounting for reference rate reform. The new guidance provides optional expedients and exceptions for applying U.S. GAAP to contracts, hedging relationships and other transactions affected by reference rate reform if certain criteria are met. The amendments apply only to contracts and hedging relationships that reference LIBOR or another reference rate expected to be discontinued due to reference rate reform. These amendments are effective immediately and may be applied prospectively to contract modifications made and hedging relationships entered into or evaluated on or before December 31, 2022. The application of this guidance did not have a material impact on the Company's financial statements. Recently Issued Accounting Pronouncements Not Yet Adopted None.
Commitments and Contingencies	Legal costs associated with the resolution of claims, lawsuits and other contingencies are expensed as incurred.
Treasury Stock	The repurchased shares are held in treasury and are presented as if constructively retired. Treasury stock is accounted for using the cost method. Repurchase activity for the three months ended March 31, 2021 and 2020, is presented in the unaudited Condensed Consolidated Statements of Stockholders’ Equity. Repurchases of shares and issuances of dividends are applied first to the extent of retained earnings and any remaining amounts are applied to additional paid-in capital.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Schedule of Company's Income from Investments Held in Employee Deferred Compensation Trusts	The following table presents the Company’s (income) loss from investments held in employee deferred compensation trusts (in thousands): Three Months Ended 2021 2020 Dividend income $ (294) $ (405) Realized and unrealized (gains) losses (11,694) 40,781 (Income) loss from investments held in employee deferred compensation trusts $ (11,988) $ 40,376
Composition of Underlying Assets Comprising Company's Deferred Compensation Plan Assets	The following table sets forth the composition of the underlying assets which comprise the Company’s deferred compensation trust assets (in thousands): Fair Value Measurements Using Balance at March 31, 2021 Quoted Prices Significant Other Observable Inputs Significant Unobservable Inputs Assets Money market funds $ 64,655 $ 64,655 — — Mutual funds - bond 28,719 28,719 — — Mutual funds - stock 250,163 250,163 — — Mutual funds - blend 80,500 80,500 — — $ 424,037 $ 424,037 — — Fair Value Measurements Using Balance at December 31, 2020 Quoted Prices Significant Other Observable Inputs Significant Unobservable Inputs Assets Money market funds $ 69,681 $ 69,681 — — Mutual funds - bond 27,282 27,282 — — Mutual funds - stock 234,667 234,667 — — Mutual funds - blend 75,004 75,004 — — $ 406,634 $ 406,634 — —
Schedule of Credit Losses	The following table sets forth the activity in the allowance for credit losses from December 31, 2019, through March 31, 2021 (in thousands): Allowance for Credit Losses Balance as of December 31, 2019 $ 22,885 Adoption of accounting pronouncement 558 Balance as of January 1, 2020 $ 23,443 Charges to expense 4,200 Deductions (7,906) Other, including translation adjustments (120) Balance as of December 31, 2020 $ 19,617 Charges to expense 3,157 Deductions (1,482) Other, including translation adjustments (973) Balance as of March 31, 2021 $ 20,319

Revenue Recognition (Tables)

Revenue Recognition (Tables)	3 Months Ended
	Mar. 31, 2021
Revenue from Contract with Customer [Abstract]
Schedule of Revenue Disaggregated by Line of Business	The following table presents the Company’s service revenues disaggregated by line of business (in thousands): Three Months Ended 2021 2020 Accountemps $ 417,116 $ 489,884 OfficeTeam 220,467 239,979 Robert Half Technology 172,239 196,652 Robert Half Management Resources 183,271 211,878 Elimination of intersegment revenues (a) (103,818) (46,273) Temporary and consultant staffing 889,275 1,092,120 Permanent placement staffing 111,703 120,489 Risk consulting and internal audit services 397,402 294,082 Service revenues $ 1,398,380 $ 1,506,691 (a) Service revenues for Accountemps, OfficeTeam, Robert Half Technology and Robert Half Management Resources include intersegment revenues, which represent revenues from services provided to the Company’s risk consulting and internal audit services segment in connection with the Company’s blended business solutions. Intersegment revenues for each line of business are aggregated and then eliminated as a single line.
Schedule of Contract Liability Activity	The following table sets forth the activity in contract liabilities from December 31, 2019, through March 31, 2021 (in thousands): Contract Liabilities Balance as of December 31, 2019 $ 12,948 Payments in advance of satisfaction of performance obligations 25,614 Revenue recognized (20,687) Other, including translation adjustments 377 Balance as of December 31, 2020 $ 18,252 Payments in advance of satisfaction of performance obligations 12,888 Revenue recognized (16,510) Other, including translation adjustments 717 Balance as of March 31, 2021 $ 15,347

Other Current Assets (Tables)

Other Current Assets (Tables)	3 Months Ended
	Mar. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other Current Assets	Other current assets consisted of the following (in thousands): March 31, December 31, 2020 Prepaid expenses 101,846 97,674 Other 50,434 49,841 Other current assets $ 152,280 $ 147,515

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	3 Months Ended
	Mar. 31, 2021
Property, Plant and Equipment [Abstract]
Components of Property and Equipment	Property and equipment consisted of the following (in thousands): March 31, December 31, 2020 Computer hardware $ 160,685 $ 159,180 Computer software 251,477 250,585 Furniture and equipment 91,345 91,112 Leasehold improvements 163,090 164,807 Property and equipment, cost 666,597 665,684 Accumulated depreciation (562,896) (555,867) Property and equipment, net $ 103,701 $ 109,817

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2021
Leases [Abstract]
Supplemental Cash Flow Information	Supplemental cash flow information related to leases consisted of the following (in thousands): Three Months Ended 2021 2020 Cash paid for operating lease liabilities $ 22,225 $ 20,554 Right-of-use assets obtained in exchange for new operating lease liabilities $ 3,501 $ 14,547
Supplemental Balance Sheet Information	Supplemental balance sheet information related to leases consisted of the following: March 31, December 31, Weighted average remaining lease term for operating leases 4.4 years 4.5 years Weighted average discount rate for operating leases 2.6 % 2.6 %
Schedule of Future Minimum Lease Payments	Future minimum lease payments under non-cancellable leases as of March 31, 2021, were as follows (in thousands): 2021 (excluding the three months ended March 31, 2021) $ 65,666 2022 73,205 2023 59,476 2024 47,524 2025 29,095 Thereafter 29,371 Less: Imputed interest (16,932) Present value of operating lease liabilities (a) $ 287,405 (a) Includes current portion of $79.2 million for operating leases.

Goodwill (Tables)

Goodwill (Tables)	3 Months Ended
	Mar. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The following table sets forth the activity in goodwill from December 31, 2020, through March 31, 2021 (in thousands): Goodwill Temporary and consultant staffing Permanent placement staffing Risk consulting and internal audit services Total Balance as of December 31, 2020 $ 134,511 $ 26,180 $ 62,364 $ 223,055 Foreign currency translation adjustments (46) (14) 51 (9) Balance as of March 31, 2021 $ 134,465 $ 26,166 $ 62,415 $ 223,046

Accrued Payroll and Benefit C_2

Accrued Payroll and Benefit Costs (Tables)	3 Months Ended
	Mar. 31, 2021
Payables and Accruals [Abstract]
Accrued Payroll Costs and Retirement Obligations	Accrued payroll and benefit costs consisted of the following (in thousands): March 31, December 31, 2020 Payroll and benefits 306,178 311,169 Payroll taxes 81,742 67,712 Workers’ compensation 19,924 18,996 Accrued payroll and benefit costs $ 407,844 $ 397,877

Employee Deferred Compensatio_2

Employee Deferred Compensation Plan Obligations (Tables)	3 Months Ended
	Mar. 31, 2021
Deferred Compensation Plans [Abstract]
Contribution Plans and Nonqualified Plans	The following table presents the Company’s compensation expense related to its qualified defined contribution plans and nonqualified plans (in thousands): Three Months Ended 2021 2020 Contribution expense $ 9,554 $ 8,485 Increase (decrease) in employee deferred compensation expense related to changes in the fair 11,988 (40,376) $ 21,542 $ (31,891)

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	3 Months Ended
	Mar. 31, 2021
Equity [Abstract]
Number and Cost of Common Stock Shares Repurchased	The number and the cost of common stock shares repurchased during the three months ended March 31, 2021 and 2020, are reflected in the following table (in thousands): Three Months Ended 2021 2020 Common stock repurchased (in shares) 797 983 Common stock repurchased $ 60,860 $ 51,477
Number and Cost of Employee Stock Plan Repurchases	The number and the cost of repurchases related to employee stock plans made during the three months ended March 31, 2021 and 2020, are reflected in the following table (in thousands): Three Months Ended 2021 2020 Repurchases related to employee stock plans (in shares) 251 280 Repurchases related to employee stock plans $ 19,413 $ 12,022

Net Income Per Share (Tables)

Net Income Per Share (Tables)	3 Months Ended
	Mar. 31, 2021
Earnings Per Share [Abstract]
Calculation of Net Income Per Share	The calculation of net income per share for the three months ended March 31, 2021 and 2020, is reflected in the following table (in thousands, except per share amounts): Three Months Ended 2021 2020 Net income $ 110,598 $ 89,915 Basic: Weighted average shares 111,424 113,187 Diluted: Weighted average shares 111,424 113,187 Dilutive effect of potential common shares 1,072 671 Diluted weighted average shares 112,496 113,858 Net income per share: Basic $ .99 $ .79 Diluted $ .98 $ .79

Business Segments (Tables)

Business Segments (Tables)	3 Months Ended
	Mar. 31, 2021
Segment Reporting [Abstract]
Reconciliation of Revenue and Operating Income by Reportable Segment to Consolidated Results	The following table provides a reconciliation of service revenues and segment income by reportable segment to consolidated results for the three months ended March 31, 2021 and 2020 (in thousands): Three Months Ended 2021 2020 Service revenues Temporary and consultant staffing $ 889,275 $ 1,092,120 Permanent placement staffing 111,703 120,489 Risk consulting and internal audit services 397,402 294,082 $ 1,398,380 $ 1,506,691 Segment income Temporary and consultant staffing $ 75,535 $ 93,764 Permanent placement staffing 17,780 10,911 Risk consulting and internal audit services 57,322 26,469 Combined segment income 150,637 131,144 Amortization of intangible assets 576 338 Interest income, net (45) (957) Income before income taxes $ 150,106 $ 131,763

Subsequent Events (Tables)

Subsequent Events (Tables)	3 Months Ended
	Mar. 31, 2021
Subsequent Events [Abstract]
Subsequent Events	On April 29, 2021, the Company announced the following: Quarterly dividend per share $.38 Declaration date April 29, 2021 Record date May 25, 2021 Payment date June 15, 2021

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) $ in Millions	3 Months Ended
	Mar. 31, 2021USD ($)segment	Mar. 31, 2020USD ($)
Finite-Lived Intangible Assets [Line Items]
Number of reportable segments | segment	3
Advertising expense	$ 8.4	$ 14.5
Capitalized internal-use software development costs	$ 10.4	$ 13
Minimum
Finite-Lived Intangible Assets [Line Items]
Intangible assets, useful life	2 years
Maximum
Finite-Lived Intangible Assets [Line Items]
Intangible assets, useful life	5 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Company's Income from Investments Held in Employee Deferred Compensation Trusts (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Accounting Policies [Abstract]
Dividend income	$ (294)	$ (405)
Realized and unrealized (gains) losses	(11,694)	40,781
(Income) loss from investments held in employee deferred compensation trusts	$ (11,988)	$ 40,376

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Composition of Underlying Assets Comprising Company's Deferred Compensation Plans Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Employee deferred compensation trust assets	$ 424,037	$ 406,634
Quoted Prices in Active Markets for Identical Assets (Level 1)
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Employee deferred compensation trust assets	424,037	406,634
Significant Other Observable Inputs (Level 2)
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Employee deferred compensation trust assets	0	0
Significant Unobservable Inputs (Level 3)
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Employee deferred compensation trust assets	0	0
Money market funds
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Employee deferred compensation trust assets	64,655	69,681
Money market funds | Quoted Prices in Active Markets for Identical Assets (Level 1)
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Employee deferred compensation trust assets	64,655	69,681
Money market funds | Significant Other Observable Inputs (Level 2)
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Employee deferred compensation trust assets	0	0
Money market funds | Significant Unobservable Inputs (Level 3)
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Employee deferred compensation trust assets	0	0
Mutual funds - bond
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Employee deferred compensation trust assets	28,719	27,282
Mutual funds - bond | Quoted Prices in Active Markets for Identical Assets (Level 1)
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Employee deferred compensation trust assets	28,719	27,282
Mutual funds - bond | Significant Other Observable Inputs (Level 2)
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Employee deferred compensation trust assets	0	0
Mutual funds - bond | Significant Unobservable Inputs (Level 3)
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Employee deferred compensation trust assets	0	0
Mutual funds - stock
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Employee deferred compensation trust assets	250,163	234,667
Mutual funds - stock | Quoted Prices in Active Markets for Identical Assets (Level 1)
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Employee deferred compensation trust assets	250,163	234,667
Mutual funds - stock | Significant Other Observable Inputs (Level 2)
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Employee deferred compensation trust assets	0	0
Mutual funds - stock | Significant Unobservable Inputs (Level 3)
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Employee deferred compensation trust assets	0	0
Mutual funds - blend
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Employee deferred compensation trust assets	80,500	75,004
Mutual funds - blend | Quoted Prices in Active Markets for Identical Assets (Level 1)
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Employee deferred compensation trust assets	80,500	75,004
Mutual funds - blend | Significant Other Observable Inputs (Level 2)
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Employee deferred compensation trust assets	0	0
Mutual funds - blend | Significant Unobservable Inputs (Level 3)
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Employee deferred compensation trust assets	$ 0	$ 0

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Schedule of Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 19,617	$ 22,885
Charges to expense	3,157	4,200
Deductions	(1,482)	(7,906)
Other, including translation adjustments	(973)	(120)
Ending balance	$ 20,319	19,617
Cumulative Effect, Period of Adoption, Adjustment
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance		558
Cumulative Effect, Period of Adoption, Adjusted Balance
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance		$ 23,443

Revenue Recognition - Schedule

Revenue Recognition - Schedule of Revenue Disaggregated by Line of Business (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2021USD ($)segment	Mar. 31, 2020USD ($)
Disaggregation of Revenue [Line Items]
Number of reportable segments | segment	3
Guarantee period	90 days
Service revenues	$ 1,398,380	$ 1,506,691
Elimination of intersegment revenues
Disaggregation of Revenue [Line Items]
Service revenues	(103,818)	(46,273)
Accountemps
Disaggregation of Revenue [Line Items]
Service revenues	417,116	489,884
OfficeTeam
Disaggregation of Revenue [Line Items]
Service revenues	220,467	239,979
Robert Half Technology
Disaggregation of Revenue [Line Items]
Service revenues	172,239	196,652
Robert Half Management Resources
Disaggregation of Revenue [Line Items]
Service revenues	183,271	211,878
Temporary and consultant staffing
Disaggregation of Revenue [Line Items]
Service revenues	889,275	1,092,120
Permanent placement staffing
Disaggregation of Revenue [Line Items]
Service revenues	111,703	120,489
Risk consulting and internal audit services
Disaggregation of Revenue [Line Items]
Service revenues	$ 397,402	$ 294,082

Revenue Recognition - Remaining

Revenue Recognition - Remaining Performance Obligation (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Revenue from Contract with Customer [Abstract]
Contracts expected duration	one year
Aggregate transaction price allocated to performance obligations	$ 170	$ 112
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2021-04-01
Revenue from Contract with Customer [Abstract]
Aggregate transaction price allocated to performance obligations	$ 157.3
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation, expected duration	12 months

Revenue Recognition - Schedul_2

Revenue Recognition - Schedule of Contract Liability Activity (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Change in Contract with Customer, Liability [Abstract]
Beginning balance	$ 18,252	$ 12,948
Payments in advance of satisfaction of performance obligations	12,888	25,614
Revenue recognized	(16,510)	(20,687)
Other, including translation adjustments	717	377
Ending balance	$ 15,347	$ 18,252

Other Current Assets (Detail)

Other Current Assets (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Deferred Compensation Plan Assets, Current	$ 424,037	$ 406,634
Prepaid expenses	101,846	97,674
Other	50,434	49,841
Other current assets	$ 152,280	$ 147,515

Property and Equipment, Net - C

Property and Equipment, Net - Components of Property and Equipment (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Property and equipment, cost	$ 666,597	$ 665,684
Accumulated depreciation	(562,896)	(555,867)
Property and equipment, net	103,701	109,817
Computer hardware
Property, Plant and Equipment [Line Items]
Property and equipment, cost	160,685	159,180
Computer software
Property, Plant and Equipment [Line Items]
Property and equipment, cost	251,477	250,585
Furniture and equipment
Property, Plant and Equipment [Line Items]
Property and equipment, cost	91,345	91,112
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, cost	$ 163,090	$ 164,807

Leases - Narrative (Details)

Leases - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Operating Leased Assets [Line Items]
Option to extend lease term	10 years
Option to terminate lease term	1 year
Operating lease expense	$ 21.5	$ 19.9
Operating leases, not yet commenced, amount	$ 4
Minimum
Operating Leased Assets [Line Items]
Remaining lease terms	1 month
Operating leases, not yet commenced, term	1 year
Maximum
Operating Leased Assets [Line Items]
Remaining lease terms	9 years
Operating leases, not yet commenced, term	8 years

Leases - Lease Cost and Other I

Leases - Lease Cost and Other Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Cash Flow, Operating Activities, Lessee [Abstract]
Cash paid for operating lease liabilities	$ 22,225	$ 20,554
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 3,501	$ 14,547
Weighted average remaining lease term:
Weighted average remaining lease term for operating leases	4 years 4 months 24 days		4 years 6 months
Operating Leases, Weighted Average Discount Rate, Percent [Abstract]
Weighted average discount rate for operating leases	2.60%		2.60%

Leases - Future Minimum Lease P

Leases - Future Minimum Lease Payments (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
2021 (excluding the three months ended March 31, 2021)	$ 65,666
2022	73,205
2023	59,476
2024	47,524
2025	29,095
Thereafter	29,371
Less: Imputed interest	(16,932)
Present value of lease liabilities	287,405
Current operating lease liabilities	$ 79,211	$ 78,604

Goodwill (Details)

Goodwill (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2021USD ($)
Goodwill [Roll Forward]
Balance as of December 31, 2020	$ 223,055
Foreign currency translation adjustments	(9)
Balance as of March 31, 2021	223,046
Temporary and consultant staffing
Goodwill [Roll Forward]
Balance as of December 31, 2020	134,511
Foreign currency translation adjustments	(46)
Balance as of March 31, 2021	134,465
Permanent placement staffing
Goodwill [Roll Forward]
Balance as of December 31, 2020	26,180
Foreign currency translation adjustments	(14)
Balance as of March 31, 2021	26,166
Risk consulting and internal audit services
Goodwill [Roll Forward]
Balance as of December 31, 2020	62,364
Foreign currency translation adjustments	51
Balance as of March 31, 2021	$ 62,415

Accrued Payroll and Benefit C_3

Accrued Payroll and Benefit Costs - Accrued Payroll/Benefit Costs and Narrative (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Payables and Accruals [Abstract]
Payroll and benefits	$ 306,178	$ 311,169
Payroll taxes	81,742	67,712
Workers’ compensation	19,924	18,996
Accrued payroll and benefit costs	407,844	$ 397,877
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Applicable payroll taxes deferred	102,200
Accrued Payroll and Benefits Costs
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Applicable payroll taxes deferred	51,100
Other Liabilities
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Applicable payroll taxes deferred	$ 51,100

Employee Deferred Compensatio_3

Employee Deferred Compensation Plan Obligations - Narrative (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Deferred Compensation Plans [Abstract]
Employee deferred compensation trust assets	$ 424,037	$ 406,634
Employee deferred compensation plan obligations	$ 437,707	$ 435,121

Employee Deferred Compensatio_4

Employee Deferred Compensation Plan Obligations - Compensation Expense Related to Qualified and Nonqualified Plans (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Deferred Compensation Plans [Abstract]
Contribution expense	$ 9,554	$ 8,485
Increase (decrease) in employee deferred compensation expense related to changes in the fair value of trust assets	11,988	(40,376)
Total compensation expense related to qualified defined contribution plans and nonqualified plans	$ 21,542	$ (31,891)

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) - USD ($)	1 Months Ended
	May 31, 2020	Mar. 31, 2021
Revolving Credit Facility | Line of Credit | 364-Day Credit Agreement
Loss Contingencies [Line Items]
Unsecured revolving credit facility	$ 100,000,000
Debt term	364 days
Borrowings under Credit Agreement	$ 0
Shari Dorff
Loss Contingencies [Line Items]
Loss contingency		$ 0

Stockholders' Equity - Addition

Stockholders' Equity - Additional Information (Detail) shares in Millions	Mar. 31, 2021shares
Equity [Abstract]
Maximum number of shares authorized to be repurchased (in shares)	9.2

Stockholders' Equity - Number a

Stockholders' Equity - Number and Cost of Common Stock Shares Repurchased (Details) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Equity [Abstract]
Common stock repurchased (in shares)	797	983
Common stock repurchased	$ 60,860	$ 51,477

Stockholders' Equity - Number_2

Stockholders' Equity - Number and Cost of Employee Stock Plan Repurchases (Details) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Equity [Abstract]
Repurchases related to employee stock plans (in shares)	251	280
Repurchases related to employee stock plans	$ 19,413	$ 12,022

Net Income Per Share - Calculat

Net Income Per Share - Calculation of Net Income Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Earnings Per Share [Abstract]
Net income	$ 110,598	$ 89,915
Basic:
Weighted average shares (in shares)	111,424	113,187
Diluted:
Weighted average shares (in shares)	111,424	113,187
Dilutive effect of potential common shares (in shares)	1,072	671
Diluted weighted average shares (in shares)	112,496	113,858
Net income per share:
Basic (in usd per share)	$ 0.99	$ 0.79
Diluted (in usd per share)	$ 0.98	$ 0.79

Business Segments - Additional

Business Segments - Additional Information (Detail) $ in Thousands	3 Months Ended
	Mar. 31, 2021USD ($)segment	Mar. 31, 2020USD ($)
Segment Reporting [Abstract]
Number of reportable segments | segment	3
Segment Reporting Information [Line Items]
Service revenues	$ 1,398,380	$ 1,506,691
Elimination of intersegment revenues
Segment Reporting Information [Line Items]
Service revenues	$ (103,818)	$ (46,273)

Business Segments - Reconciliat

Business Segments - Reconciliation of Revenue and Operating Income by Reportable Segment (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Segment Reporting Information [Line Items]
Service revenues	$ 1,398,380	$ 1,506,691
Segment income	150,637	131,144
Amortization of intangible assets	576	338
Interest income, net	(45)	(957)
Income before income taxes	150,106	131,763
Temporary and consultant staffing
Segment Reporting Information [Line Items]
Service revenues	889,275	1,092,120
Segment income	75,535	93,764
Permanent placement staffing
Segment Reporting Information [Line Items]
Service revenues	111,703	120,489
Segment income	17,780	10,911
Risk consulting and internal audit services
Segment Reporting Information [Line Items]
Service revenues	397,402	294,082
Segment income	$ 57,322	$ 26,469

Subsequent Events (Details)

Subsequent Events (Details) - $ / shares	Apr. 29, 2021	Mar. 31, 2021	Mar. 31, 2020
Subsequent Event [Line Items]
Quarterly dividend per share (in usd per share)		$ 0.38	$ 0.34
Subsequent Event
Subsequent Event [Line Items]
Quarterly dividend per share (in usd per share)	$ 0.38