Kelly Services (KELYA) 10-K 20 Feb 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2017	Feb. 06, 2018	Jul. 02, 2017
Document Information [Line Items]
Entity Registrant Name	Kelly Services Inc
Document Type	10-K
Current Fiscal Year End Date	--12-31
Entity Public Float			$ 699,819,783
Amendment Flag	false
Entity Central Index Key	55,135
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Class A common stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		34,997,715
Class B common stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		3,431,862

Consolidated Statements of Earn

Consolidated Statements of Earnings - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017	Jan. 01, 2017	Jan. 03, 2016	[1]
Income Statement [Abstract]
Revenue from services	$ 5,374.4	$ 5,276.8	$ 5,518.2
Cost of services	4,420.3	4,370.5	4,597.9
Gross profit	954.1	906.3	920.3
Selling, general and administrative expenses	870.8	843.1	853.6
Earnings from operations	83.3	63.2	66.7
Gain on investment in PersolKelly Asia Pacific	0	87.2	0
Other expense, net	(1.6)	(0.7)	(3.5)
Earnings before taxes and equity in net earnings (loss) of affiliate	81.7	149.7	63.2
Income tax expense	12.8	30	8.7
Net earnings before equity in net earnings (loss) of affiliate	68.9	119.7	54.5
Equity in net earnings (loss) of affiliate	2.7	1.1	(0.7)
Net earnings	$ 71.6	$ 120.8	$ 53.8
Basic earnings per share	$ 1.84	$ 3.10	$ 1.39
Diluted earnings per share	1.81	3.08	1.39
Dividends per share	$ 0.30	$ 0.275	$ 0.20
Average shares outstanding (millions):
Basic (in shares)	38.3	38.1	37.8
Diluted (in shares)	39	38.4	37.9
[1]	Fiscal year included 53 weeks.

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Jan. 01, 2017	Jan. 03, 2016	[1]
Statement of Comprehensive Income [Abstract]
Net earnings	$ 71.6	$ 120.8	$ 53.8
Other comprehensive income, net of tax:
Foreign currency translation adjustments, net of tax expense of $0.2 million, tax expense of $0.0 million and tax benefit of $0.4 million, respectively	16.4	(0.6)	(19.4)
Less: Reclassification adjustments included in net earnings	0	(0.1)	(0.2)
Foreign currency translation adjustments	16.4	(0.7)	(19.6)
Unrealized gains (losses) on investment, net of tax expense of $30.2 million, tax benefit of $0.7 million and tax expense of $15.8 million, respectively	56.2	(1.1)	28.6
Pension liability adjustments, net of tax expense of $0.1 million, $0.0 million and $0.0 million, respectively	(0.6)	(0.3)	0.5
Less: Reclassification adjustments included in net earnings	0.1	0.1	0.1
Pension liability adjustments	(0.5)	(0.2)	0.6
Other comprehensive income (loss)	72.1	(2)	9.6
Comprehensive Income	$ 143.7	$ 118.8	$ 63.4
[1]	Fiscal year included 53 weeks.

Consolidated Statements of Com4

Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Jan. 01, 2017	Jan. 03, 2016
Statement of Comprehensive Income [Abstract]
Foreign currency translation adjustments, tax expense (benefit)	$ 0.2	$ 0	$ (0.4)
Tax expense (benefit) on unrealized gains (losses)	30.2	(0.7)	15.8
Pension liability adjustments, tax expense	$ 0.1	$ 0	$ 0

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Dec. 31, 2017	Jan. 01, 2017
CURRENT ASSETS:
Cash and equivalents	$ 32.5	$ 29.6
Trade accounts receivable, less allowances of $12.9 million and $12.5 million, respectively	1,286.7	1,138.3
Prepaid expenses and other current assets	65.1	46.7
Total current assets	1,384.3	1,214.6
Property and equipment:
Property and equipment	291.8	270
Accumulated depreciation	(205.7)	(189.2)
Net property and equipment	86.1	80.8
Deferred taxes	183.4	180.1
Goodwill, net	107.1	88.4
Investment in equity affiliate	117.4	114.8
Other assets	499.9	349.4
Total noncurrent assets	993.9	813.5
TOTAL ASSETS	2,378.2	2,028.1
CURRENT LIABILITIES:
Short-term borrowings	10.2	0
Accounts payable and accrued liabilities	537.7	455.1
Accrued payroll and related taxes	287.4	241.5
Accrued insurance	25.7	23.4
Income and other taxes	65.2	51.1
Total current liabilities	926.2	771.1
NONCURRENT LIABILITIES:
Accrued insurance	49.9	45.5
Accrued retirement benefits	178.1	157.4
Other long-term liabilities	72.5	42.1
Total noncurrent liabilities	300.5	245
Commitments and contingencies (See Commitments and Contingencies footnotes)
Treasury stock, at cost
Paid-in capital	32.2	28.6
Earnings invested in the business	983.6	923.6
Accumulated other comprehensive income	130.8	58.7
Total stockholders' equity	1,151.5	1,012
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	2,378.2	2,028.1
Class A common stock
Capital stock, $1.00 par value
Common stock, value	36.6	36.6
Treasury stock, at cost
Treasury stock, value	(34.6)	(38.4)
Class B common stock
Capital stock, $1.00 par value
Common stock, value	3.5	3.5
Treasury stock, at cost
Treasury stock, value	$ (0.6)	$ (0.6)

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) shares in Millions, $ in Millions	Dec. 31, 2017	Jan. 01, 2017
Allowance for trade accounts receivable	$ 12.9	$ 12.5
Class A common stock
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares issued (in shares)	36.6	36.6
Treasury stock, Class A shares (in shares)	1.7	1.9
Class B common stock
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares issued (in shares)	3.5	3.5

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($) $ in Millions		Total	Common StockClass A common stock, Capital Stock	Common StockClass B common stock, Capital Stock	Treasury StockClass A common stock, Treasury Stock	Treasury StockClass B common stock, Treasury Stock	Paid-in Capital	Earnings Invested in the Business		Accumulated Other Comprehensive Income
Balance at beginning of year at Dec. 28, 2014	[1]		$ 36.6	$ 3.5	$ (49.2)	$ (0.6)	$ 24.9	$ 767.4		$ 51.1
Increase (Decrease) in Stockholders' Equity
Issuance of restricted stock and other	[1]				5.5	0	0.5
Net earnings	[1]	$ 53.8						53.8
Dividends		(7.7)						(7.7)	[1]
Other comprehensive income (loss), net of tax	[1]	9.6								9.6
Balance at end of year at Jan. 03, 2016	[1]	895.4	36.6	3.5	(43.7)	(0.6)	25.4	813.5		60.7
Increase (Decrease) in Stockholders' Equity
Issuance of restricted stock and other					5.3	0	3.2
Net earnings		120.8						120.8
Dividends		(10.7)						(10.7)
Other comprehensive income (loss), net of tax		(2)								(2)
Balance at end of year at Jan. 01, 2017		1,012	36.6	3.5	(38.4)	(0.6)	28.6	923.6		58.7
Increase (Decrease) in Stockholders' Equity
Issuance of restricted stock and other					3.8	0	3.6
Net earnings		71.6						71.6
Dividends		(11.6)						(11.6)
Other comprehensive income (loss), net of tax		72.1								72.1
Balance at end of year at Dec. 31, 2017		$ 1,151.5	$ 36.6	$ 3.5	$ (34.6)	$ (0.6)	$ 32.2	$ 983.6		$ 130.8
[1]	Fiscal year included 53 weeks.

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Jan. 01, 2017		Jan. 03, 2016	[1]
Cash flows from operating activities:
Net earnings	$ 71.6	$ 120.8		$ 53.8
Noncash adjustments:
Depreciation and amortization	22.7	21.3		22.3
Provision for bad debts	5.6	11		3.7
Stock-based compensation	9.1	10.2		7.9
Deferred income taxes	(5.9)	7.4		(11.8)
Gain on investment in PersolKelly Asia Pacific equity affiliate	0	(87.2)		0
Other, net	(2.5)	(3.9)		(4.7)
Changes in operating assets and liabilities, net of acquisition	(29.4)	(40)		(45.9)
Net cash from operating activities	71.2	39.6		25.3
Cash flows from investing activities:
Capital expenditures	(24.6)	(12.7)		(16.9)
Acquisition of company, net of cash received	(37.2)	0		0
Net cash proceeds from investment in PersolKelly Asia Pacific equity affiliate	0	23.3		0
Proceeds from repayment of loan to PersolKelly equity affiliate	0.6	0		0
Investment in PersolKelly equity affiliate	0	0		(0.5)
Other investing activities	0.2	(0.3)		(0.2)
Net cash (used in) from investing activities	(61)	10.3		(17.6)
Cash flows from financing activities:
Net change in short-term borrowings	10.1	(55.9)		(34.7)
Dividend payments	(11.6)	(10.7)		(7.7)
Payments of tax withholding for restricted shares	(1.8)	(2.2)		(1.8)
Other financing activities	(0.1)	(0.3)		0.2
Net cash used in financing activities	(3.4)	(69.1)		(44)
Effect of exchange rates on cash and equivalents	(3.9)	6.6		(4.6)
Net change in cash and equivalents	2.9	(12.6)		(40.9)
Cash and equivalents at beginning of year	29.6	42.2	[1]	83.1
Cash and equivalents at end of year	$ 32.5	$ 29.6		$ 42.2
[1]	Fiscal year included 53 weeks.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Nature of Operations Kelly Services, Inc. is a global 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 December 31, 2017 ( 2017 , which contained 52 weeks), January 1, 2017 ( 2016 , which contained 52 weeks) and January 3, 2016 ( 2015 , 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 are accounted for on a one-month lag. The Company’s equity investment in PersolKelly Asia Pacific are accounted for on a one-quarter lag (see Investment in PersolKelly Asia Pacific 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. In connection with the Company’s investment in PersolKelly Asia Pacific (formerly TS Kelly Asia Pacific) in the third quarter of 2016, the Commercial and PT staffing operations and certain OCG businesses in the APAC region were deconsolidated at that time. Certain prior period amounts have been reclassified to conform to the current presentation. All intercompany accounts and transactions have been eliminated. Available-For-Sale Investment The Company’s available-for-sale investment, as further described in the Fair Value Measurements footnote, is carried at fair value with the unrealized gains or losses, net of tax, included as a component of accumulated other comprehensive income (loss) in stockholders’ equity. Realized losses and declines in value below cost judged to be other-than-temporary, if any, are included as a component of asset impairments expense in the consolidated statement of earnings. The fair value of the available-for-sale investment is based on quoted market prices. 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. Revenue Recognition Revenue from services is recognized as services are provided by the temporary or contract employees. Revenue from permanent placement services is recognized at the time the permanent placement candidate begins full-time employment. Revenue from other fee-based services is recognized when the services are provided. Revenues from sales of services and the related direct costs are recorded in accordance with the accounting guidance on reporting revenue gross as a principal versus net as an agent. When we act as an agent, we report the revenues on a net basis. 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. Allowance for Uncollectible Accounts Receivable The Company records an allowance for uncollectible accounts receivable based on historical loss experience, customer payment patterns and current economic trends. The reserve for sales allowances, as discussed above, is also included in the allowance for uncollectible accounts receivable. 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. 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 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 $7.9 million in 2017 and $7.6 million in 2016 and 2015 . 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, workers’ compensation, goodwill and long-lived asset impairment, 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 2017 2016 Life (In millions of dollars) Land $ 3.8 $ 3.8 — Work in process 5.3 0.8 — Buildings and improvements 64.9 61.1 15 to 45 years Computer hardware and software 154.2 145.0 3 to 12 years Equipment, furniture and fixtures 37.9 33.8 5 years Leasehold improvements 25.7 25.5 The lesser of the life of the lease or 5 years. Total property and equipment $ 291.8 $ 270.0 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 $21.8 million for 2017 , $20.7 million for 2016 and $21.4 million for 2015 . Operating Leases The Company recognizes rent expense on a straight-line basis over the lease term. This includes the impact of both scheduled rent increases and free or reduced rents (commonly referred to as “rent holidays”). The Company records allowances provided by landlords for leasehold improvements as deferred rent in the consolidated balance sheet and as operating cash flows in the consolidated statements of cash flows. Goodwill and Other Intangible Assets Goodwill represents the excess of the purchase price over the fair value of net assets acquired. Purchased intangible assets with definite lives are recorded at estimated fair value at the date of acquisition and are amortized over their respective useful lives (from 3 to 15 years) on a straight-line basis or, if appropriate, on an accelerated basis commensurate with the related cash flows. Impairment of Long-Lived Assets, Intangible Assets, Goodwill and Equity Method Investments 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 asset group’s carrying amount, 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 at the reporting unit level annually in the fourth quarter and whenever events or circumstances make it more likely than not that an impairment may have occurred. We have determined that our reporting units are the same as our operating and reportable segments based on our organizational structure. We may use a qualitative assessment for one or more reporting units for the annual goodwill impairment test if we have determined that it is more likely than not that the fair value of the reporting unit(s) is more than their carrying value. For reporting units where the qualitative assessment is not used, goodwill is tested for impairment using a two-step process. In the first step, the estimated fair value of a reporting unit is compared to its carrying value. 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, a second step of the impairment test is performed in order to determine the implied fair value of a reporting unit’s goodwill. If the carrying value of a reporting unit’s goodwill exceeds its implied fair value, goodwill is deemed impaired and is written down to the extent of the difference. We evaluate our equity method investment for indicators of impairment on a periodic basis or whenever events or circumstances indicate the carrying amount may be other-than-temporarily impaired. If we conclude that there is an other-than-temporary impairment of our equity method investment, we will adjust our carrying amount of our investment to the adjusted fair value. Accounts Payable Included in accounts payable are book overdrafts, which are outstanding checks in excess of funds on deposit. Such amounts totaled $7.3 million and $8.8 million at year-end 2017 and 2016 , respectively. Accrued Payroll and Related Taxes Included in accrued payroll and related taxes are book overdrafts, which are outstanding checks in excess of funds on deposit. Such amounts totaled $18.6 million and $18.4 million at year-end 2017 and 2016 , respectively. Payroll taxes for temporary employees are recognized proportionately to direct wages for interim periods based on expected full-year amounts. 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 will be accounted for as a current period expense when incurred. Stock-Based Compensation The Company may grant restricted stock awards and units (collectively, “restricted stock”), stock options (both incentive and nonqualified), stock appreciation rights and performance awards to key employees associated with the Company’s Class A stock. 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 Company also estimates a fair value of performance awards related to relative total shareholder return using a Monte Carlo simulation model. The Company estimates the fair value of stock option awards, if any, on the date of grant using an option-pricing model. 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 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. The estimates are based both on historical experience as well as current legal, economic and regulatory factors. 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 regularly updates its estimates, and the ultimate cost of these claims may be greater than or less than the established accrual.

Acquisition Acquisition

Acquisition Acquisition	12 Months Ended
	Dec. 31, 2017
Business Combinations [Abstract]
Acquisition	2. Acquisition On September 5, 2017, Kelly Services USA, LLC, a wholly owned subsidiary of the Company, acquired 100% of the issued and outstanding shares of Teachers On Call, Inc. (“TOC”), an educational staffing firm in the U.S. for a purchase price of $41.0 million . Under terms of the purchase agreement, the purchase price was adjusted for cash held by TOC at the closing date less an estimated working capital adjustment resulting in the Company paying cash of $39.0 million at closing. The purchase price allocation for this acquisition is preliminary and could change. As of year-end 2017, there have been no significant purchase price adjustments. This acquisition will increase our market share in the educational staffing market in the U.S. TOC’s results of operations are included in the Americas Staffing segment. Pro forma results of operations for this acquisition have not been presented as it is not material to the consolidated statement of earnings. The following table summarizes the estimated fair values of the assets acquired and liabilities assumed as of the date of the acquisition (in millions of dollars): Cash $ 1.8 Other current assets 3.6 Goodwill 18.7 Intangibles 18.3 Other noncurrent assets 0.5 Current liabilities (3.9 ) Purchase price paid at closing $ 39.0 Included in the assets purchased was approximately $18.3 million of intangible assets, made up of $12.0 million in customer relationships, $4.8 million associated with TOC’s trademark and $1.5 million for a candidate database. The customer relationships are being amortized on a straight-line basis over 10 years with no residual value and the database is being amortized on a straight-line basis over four years with no residual value. The trademark has an indefinite life. Goodwill generated from this acquisition is primarily attributable to expected synergies from combining operations and expanding market potential, and is assigned to the Americas Staffing reporting unit (see Goodwill footnote). The amount of goodwill expected to be deductible for tax purposes is approximately $18.3 million . An indemnification asset of $2.8 million was recognized as of the acquisition date related to pre-acquisition tax liabilities. At year-end 2017 the indemnification asset is $0.5 million with the change driven by cash received from the seller in the fourth quarter to pay pre-acquisition tax liabilities.

Investment in PersolKelly Asia

Investment in PersolKelly Asia Pacific	12 Months Ended
	Dec. 31, 2017
Equity Method Investments and Joint Ventures [Abstract]
Investment in PersolKelly Asia Pacific	Investment in PersolKelly Asia Pacific In 2016, the Company and Persol Holdings (formerly Temp Holdings), a leading integrated human resources company in Japan, completed a transaction to form a new joint venture, PersolKelly Asia Pacific (formerly TS Kelly Asia Pacific). The Company transferred its APAC staffing operations in exchange for a 49% ownership interest in PersolKelly Asia Pacific and $36.5 million in cash received at closing. The Company subsequently deconsolidated the contributed APAC staffing operations and recorded a $104.2 million investment in equity affiliate on the consolidated balance sheet, which represented the fair value of the Company’s ownership interest in PersolKelly Asia Pacific as of the date of the transaction. As part of this transaction, in the third quarter of 2016, the Company deconsolidated the goodwill related to the contributed entities in our previous APAC PT and OCG segments amounting to $1.9 million . In the fourth quarter of 2016, the Company received a $4.5 million post-close cash true-up adjustment from Persol Holdings. The operating results of the Company’s interest in PersolKelly Asia Pacific are accounted for on a one-quarter lag under the equity method and are included in equity in net earnings (loss) of affiliate in the consolidated statement of earnings, which amounted to $2.7 million in 2017 and $1.1 million in 2016 . PersolKelly Asia Pacific will perform its annual impairment test of goodwill in its fourth quarter. Any impairment, if required, would then be recorded by the Company based on the one-quarter lag. We would consider any impairment recorded by PersolKelly Asia Pacific to be a triggering event to perform our own impairment analysis regarding our investment in PersolKelly Asia Pacific. In 2015, equity in net earnings (loss) of affiliate represented the operating results of the Company’s interest in TS Kelly Workforce Solutions, a previous joint venture in which the Company held a 49% interest and which was transferred to PersolKelly Asia Pacific during the first quarter of 2017. In the third quarter of 2016, the Company recorded a pretax gain of $87.2 million on the investment in PersolKelly Asia Pacific in the consolidated statement of earnings, which represented the fair value of the Company’s retained investment in PersolKelly Asia Pacific in addition to the cash received less the carrying value of net assets transferred to the joint venture. Income taxes of $23.5 million on this gain resulted primarily from recording deferred income taxes on outside basis differences. The fair value of the Company’s contributed operations was determined using both an income-based and market-based approach. The income approach utilized a discounted cash flow analysis which included significant assumptions about the timing of future cash flows, growth rates and discount rates commensurate with the underlying risks of the investment. The market approach entailed deriving market multiples from publicly traded companies with similar financial and operating characteristics to PersolKelly Asia Pacific and corroborated the results of the discounted cash flow method. The investment in equity affiliate on the Company’s consolidated balance sheet totaled $117.4 million as of year-end 2017 and $114.8 million as of year-end 2016 . The net amount due to PersolKelly Asia Pacific, a related party, was $2.3 million as of year-end 2017 and $1.1 million as of year-end 2016 . The amount included in trade accounts payable for staffing services provided by PersolKelly Asia Pacific as a supplier to CWO programs was $2.5 million as of year-end 2017 and $3.1 million as of year-end 2016 . In 2017, TS Kelly Workforce Solutions made a loan repayment of $0.6 million to the Company and in 2015, we made cash contributions to TS Kelly Workforce Solutions totaling $0.5 million .

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements Trade accounts receivable, accounts payable, accrued liabilities, accrued payroll and related taxes and short-term borrowings approximate their fair values due to the short-term maturities of these assets and liabilities. Assets Measured at Fair Value on a Recurring Basis The following tables present the assets carried at fair value as of year-end 2017 and 2016 on 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 Description Total Level 1 Level 2 Level 3 (In millions of dollars) Money market funds $ 4.3 $ 4.3 $ — $ — Available-for-sale investment 228.1 228.1 — — Total assets at fair value $ 232.4 $ 232.4 $ — $ — Fair Value Measurements on a Recurring Basis Description Total Level 1 Level 2 Level 3 (In millions of dollars) Money market funds $ 4.0 $ 4.0 $ — $ — Available-for-sale investment 141.2 141.2 — — Total assets at fair value $ 145.2 $ 145.2 $ — $ — Money market funds as of year-end 2017 and 2016 represent investments in money market accounts, all of which are restricted as to use and are included in other assets on the consolidated balance sheet. The valuations were based on quoted market prices of those accounts as of the respective period end. Available-for-sale investment represents the Company’s investment in Persol Holdings, the Company’s joint venture partner in PersolKelly Asia Pacific, and is included in other assets on the consolidated balance sheet. The valuation is based on the quoted market price of Persol Holdings stock on the Tokyo Stock Exchange as of the period end. The unrealized gain, net of tax, of $56.2 million for the year ended 2017 and unrealized loss, net of tax, of $1.1 million for the year ended 2016 was recorded in other comprehensive income, as well as in accumulated other comprehensive income, a component of stockholders’ equity. The cost of this yen-denominated investment, which fluctuates based on foreign exchange rates, was $18.4 million at year-end 2017 and $17.7 million at year-end 2016 . Assets Measured at Fair Value on a Nonrecurring Basis We completed our annual impairment test of goodwill for all reporting units in the fourth quarter for the fiscal years ended 2017 and 2016 and determined that goodwill was not impaired. In 2017 and 2016 , we elected to complete a step one quantitative test for all of our reporting units with goodwill. For both years, the estimated fair value of each reporting unit tested exceeded its related carrying value. As a result of these quantitative assessments, we determined it was more likely than not that the fair value of each of the reporting units was more than its carrying value.

Restructuring

Restructuring	12 Months Ended
	Dec. 31, 2017
Restructuring and Related Activities [Abstract]
Restructuring	Restructuring In the first quarter of 2017, the Company took restructuring actions in Global Talent Solutions and Americas Staffing to optimize service delivery models and deliver cost savings in 2017. Restructuring costs incurred in 2017 totaled $2.4 million . Global Talent Solutions incurred $2.0 million and Americas Staffing incurred $0.4 million . All costs, which are primarily severance costs, were recorded entirely in SG&A expenses in the consolidated statement of earnings. Restructuring costs incurred in 2016 totaled $3.4 million and were recorded entirely in SG&A expenses in the consolidated statement of earnings. No restructuring costs were incurred in 2015. A summary of our global restructuring balance sheet accrual, primarily included in accrued payroll and related taxes, is detailed below (in millions of dollars). Balance as of year-end 2015 $ 0.5 Additions charged to Americas Staffing 1.8 Additions charged to International Staffing 1.2 Additions charged to Global Talent Solutions 0.4 Reductions for cash payments related to all restructuring activities (3.4 ) Balance as of year-end 2016 0.5 Additions charged to charged to Global Talent Solutions 2.0 Additions charged to Americas Staffing 0.4 Reductions for cash payments related to all restructuring activities (2.7 ) Balance as of year-end 2017 $ 0.2 The remaining balance of $0.2 million as of year-end 2017 primarily represents severance costs and the majority is expected to be paid during the first quarter of 2018. No material adjustments are expected to be recorded.

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	Goodwill As discussed in the Segment Disclosures footnote, during the first quarter of 2017 the Company’s chief operating decision maker (“CODM”) changed the way he regularly reviews information for purposes of allocating resources and assessing performance, which resulted in a change in our operating segments and reporting units. We allocated goodwill to our new reporting units using a relative fair value approach and completed an impairment test at that time and determined that no impairment existed. In addition, as discussed in the Fair Value Measurements footnote, we completed our annual assessment of any potential goodwill impairment for all reporting units with goodwill and determined that no impairment existed. The changes in the carrying amount of goodwill for the fiscal year 2017 are included in the table below. See Acquisition footnote for a description of the additions to goodwill in 2017. As of Year-End 2016 As of Year-End 2017 Goodwill, Accumulated Impairment Losses Goodwill, Allocation of Goodwill Additions to Goodwill Goodwill (In millions of dollars) Americas Commercial $ 40.0 $ (16.4 ) $ 23.6 $ (23.6 ) $ — $ — Americas PT 37.9 — 37.9 (37.9 ) — — EMEA Commercial 50.4 (50.4 ) — — — — EMEA PT 22.0 (22.0 ) — — — — APAC Commercial 12.1 (12.1 ) — — — — APAC PT — — — — — — OCG 26.9 — 26.9 (26.9 ) — — Americas Staffing — — — 25.9 18.7 44.6 Global Talent Solutions — — — 62.5 — 62.5 International Staffing — — — — — — $ 189.3 $ (100.9 ) $ 88.4 $ — $ 18.7 $ 107.1 The changes in the net carrying amount of goodwill for the fiscal year 2016 are shown in the table below. Upon the formation of the PersolKelly Asia Pacific joint venture during the third quarter of 2016 (see Investment in PersolKelly Asia Pacific footnote), the Company deconsolidated the goodwill related to the contributed entities in our previous APAC PT and OCG segments amounting to $1.9 million . As of Year-End 2015 As of Year-End 2016 Goodwill, Gross Accumulated Impairment Losses Adjustments to Goodwill Goodwill, Gross Accumulated Impairment Losses Goodwill, Net (In millions of dollars) Americas Americas Commercial $ 40.0 $ (16.4 ) $ — $ 40.0 $ (16.4 ) $ 23.6 Americas PT 37.9 — — 37.9 — 37.9 Total Americas 77.9 (16.4 ) — 77.9 (16.4 ) 61.5 EMEA EMEA Commercial 50.4 (50.4 ) — 50.4 (50.4 ) — EMEA PT 22.0 (22.0 ) — 22.0 (22.0 ) — Total EMEA 72.4 (72.4 ) — 72.4 (72.4 ) — APAC APAC Commercial 12.1 (12.1 ) — 12.1 (12.1 ) — APAC PT 1.4 — (1.4 ) — — — Total APAC 13.5 (12.1 ) (1.4 ) 12.1 (12.1 ) — OCG 27.4 — (0.5 ) 26.9 — 26.9 Consolidated Total $ 191.2 $ (100.9 ) $ (1.9 ) $ 189.3 $ (100.9 ) $ 88.4

Other Assets

Other Assets	12 Months Ended
	Dec. 31, 2017
Other Assets [Abstract]
Other Assets	Other Assets Included in other assets are the following: 2017 2016 (In millions of dollars) Life insurance cash surrender value (see Retirement Benefits footnote) $ 188.7 $ 165.0 Available-for-sale investment (see Fair Value Measurements footnote) 228.1 141.2 Wage subsidy receivable 28.1 22.3 Workers' compensation receivable 10.5 6.8 Intangibles, net of accumulated amortization of $18.6 million in 2017 and $16.7 million in 2016 18.2 0.6 Other 26.3 13.5 Other assets $ 499.9 $ 349.4 Wage subsidy receivable is related to a law to enhance the competitiveness of businesses in France. Workers’ compensation receivable represents receivables from the insurance company for U.S. workers’ compensation claims in excess of the applicable loss limits. In 2017, $18.3 million of intangibles were acquired through the acquisition of TOC of which $13.5 million are definite-lived and amortized on a straight-line basis (see Acquisition footnote). Intangible amortization expense, which is included in SG&A expenses, was $0.9 million , $0.6 million and $0.9 million in 2017 , 2016 and 2015 , respectively. The amortization expense for the intangibles acquired in 2017 will be $1.6 million in 2018, 2019 and 2020, $1.5 million in 2021 and $1.2 million in 2022. As of year-end 2017, other includes a long-term customer receivable for $12.4 million .

Debt

Debt	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Debt	Debt Short-Term Debt The Company has a $150.0 million revolving credit facility (the “Facility”) with a termination date of December 6, 2021. The Facility allows for borrowings in various currencies and is available to be used to fund working capital, acquisitions and general corporate needs. At year-end 2017 , borrowings under the Facility were $9.5 million with an interest rate of 4.70% , and a remaining borrowing capacity of $140.5 million . At year-end 2016 , there were no borrowings under the Facility and the remaining borrowing capacity was $150.0 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 17.5 basis points at year-end 2017 and 2016 . The Facility’s financial covenants and restrictions are described below, all of which were met at year-end 2017 : • We must maintain a certain minimum ratio of earnings before interest, taxes, depreciation, amortization and certain cash and non-cash charges that are non-recurring in nature (“EBITDA”) 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. The Company has a Receivables Purchase Agreement with Kelly Receivables Funding, LLC, a wholly owned bankruptcy remote special purpose subsidiary of the Company (the “Receivables Entity”), related to its $200.0 million , three -year, securitization facility (the “Securitization Facility”). The Receivables Purchase Agreement will terminate December 5, 2019, 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 2017 , the Securitization Facility had no short-term borrowings, SBLCs of $55.0 million related to workers’ compensation at a rate of 0.90% and a remaining capacity of $145.0 million . As of year-end 2016 , the Securitization Facility had no short-term borrowings, SBLCs of $50.4 million related to workers’ compensation at a rate of 0.90% and a remaining capacity of $149.6 million . The rate for short-term borrowings includes the LIBOR interest 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 $9.8 million as of year-end 2017 . There were $0.7 million borrowings under these lines at year-end 2017 compared to zero at year-end 2016 . The weighted average interest rate for these borrowings, which were primarily related to India, was 8.23% at year-end 2017 .

Retirement Benefits

Retirement Benefits	12 Months Ended
	Dec. 31, 2017
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 $188.3 million and $166.7 million as of year-end 2017 and 2016 , respectively, and is included in current accrued payroll and related taxes and noncurrent accrued retirement benefits. The cost of participants’ earnings or loss on this liability, which were included in SG&A expenses, were earnings of $22.3 million in 2017 , earnings of $10.5 million in 2016 and loss of $1.6 million in 2015 . 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 $188.7 million and $165.0 million at year-end 2017 and 2016 , respectively. The cash surrender value of these insurance policies is included in other assets. Tax-free earnings on these assets, which were included in SG&A expenses and which offset the related earnings or loss on the liability, were $22.3 million in 2017 , $9.7 million in 2016 and $0.3 million in 2015 . The net expense for retirement benefits for the qualified and nonqualified plans, including Company matching contributions for full-time employees, totaled $8.6 million in 2017 , $9.0 million in 2016 and $5.7 million in 2015 . This expense in included in total SG&A expenses in the consolidated statement of earnings. 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 2017 were $13.3 million , $8.4 million and $4.9 million , respectively. The total projected benefit obligation, assets and unfunded liability for these plans as of year-end 2016 were $11.6 million , $7.6 million and $4.0 million , respectively. Total pension expense for these plans was $0.4 million in 2017 and 2016 and $0.3 million in 2015 . Pension contributions and the amount of accumulated other comprehensive income expected to be recognized in 2018 are not significant.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2017
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. 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. The Company made dividend payments totaling $11.6 million in 2017 , $10.7 million in 2016 and $7.7 million in 2015 . Accumulated Other Comprehensive Income The changes in accumulated other comprehensive income by component, net of tax, during 2017 and 2016 are included in the table below. Amounts in parentheses indicate debits. Foreign Unrealized Pension Total (In millions of dollars) Balance at year-end 2016 $ (23.3 ) $ 83.8 $ (1.8 ) $ 58.7 Other comprehensive income (loss) before reclassifications 16.4 56.2 (0.6 ) 72.0 Amounts reclassified from accumulated other comprehensive income — — 0.1 (2) 0.1 Net current-period other comprehensive income (loss) 16.4 56.2 (0.5 ) 72.1 Balance at year-end 2017 $ (6.9 ) $ 140.0 $ (2.3 ) $ 130.8 Foreign Unrealized Pension Total (In millions of dollars) Balance at year-end 2015 $ (22.6 ) $ 84.9 $ (1.6 ) $ 60.7 Other comprehensive income (loss) before reclassifications (0.6 ) (1.1 ) (0.3 ) (2.0 ) Amounts reclassified from accumulated other comprehensive income (0.1 ) (1) — 0.1 (2) — Net current-period other comprehensive income (loss) (0.7 ) (1.1 ) (0.2 ) (2.0 ) Balance at year-end 2016 $ (23.3 ) $ 83.8 $ (1.8 ) $ 58.7 (1) Amount was recorded in the other expense, net line item in the consolidated statement of earnings. (2) Amount was recorded in the SG&A expenses line item in the consolidated statement of earnings.

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2017
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share The reconciliation of basic earnings per share on common stock for the year-end 2017 , 2016 and 2015 follows (in millions of dollars except per share data). 2017 2016 2015 Net earnings $ 71.6 $ 120.8 $ 53.8 Less: Earnings allocated to participating securities (1.1 ) (2.6 ) (1.4 ) Net earnings available to common shareholders $ 70.5 $ 118.2 $ 52.4 Average common shares outstanding (millions): Basic 38.3 38.1 37.8 Dilutive share awards 0.7 0.3 0.1 Diluted 39.0 38.4 37.9 Basic earnings per share $ 1.84 $ 3.10 $ 1.39 Diluted earnings per share $ 1.81 $ 3.08 $ 1.39 Potentially dilutive shares outstanding are primarily related to performance shares for 2017 and 2016 . Stock options excluded from the computation of diluted earnings per share due to their anti-dilutive effect for 2016 and 2015 were not significant, and all remaining stock options expired in the second quarter of 2016. 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.

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	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 stock options (both incentive and nonqualified), stock appreciation rights, restricted stock and performance awards to key employees associated with the Company’s Class A stock. For shares granted prior to May 10, 2017, the EIP provides that the maximum number of shares available for grants is 15 percent of the outstanding Class A Stock, adjusted for EIP activity over the preceding 5 years . For shares granted after May 10, 2017, the amended EIP provides that the maximum number of shares available for grants is 4.7 million . The Company has no plans to issue additional shares under the provision that was in effect prior to May 10, 2017. Under the provision that was in effect for shares granted after May 10, 2017, shares available for future grants at year-end 2017 were 4.5 million . The Company issues shares out of treasury stock to satisfy stock-based awards. 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 $9.1 million in 2017 , $10.2 million in 2016 and $7.9 million in 2015 , as well as related tax benefits of $4.2 million in 2017 , $3.9 million in 2016 and $3.0 million in 2015 . Restricted Stock Restricted stock, which typically vests 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 under the EIP as of year-end 2017 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 2016 653 $ 16.58 Granted 209 21.97 Vested (242 ) 16.93 Forfeited (180 ) 17.04 Nonvested at year-end 2017 440 $ 18.76 As of year-end 2017 , unrecognized compensation cost related to unvested restricted stock totaled $6.2 million . The weighted average period over which this cost is expected to be recognized is approximately 1.7 years. The weighted average grant date fair value per share of restricted stock granted during 2017 , 2016 and 2015 was $21.97 , $17.08 and $15.85 , respectively. The total fair value of restricted stock, which vested during 2017 , 2016 and 2015 , was $5.8 million , $6.4 million and $5.4 million , respectively. Performance Shares During 2017, 2016, and 2015, the Company granted performance awards associated with the Company’s Class A stock to certain senior officers. The payment of performance shares, which will be satisfied with the issuance of shares out of treasury stock, is contingent upon the achievement of specific gross profit and operating earnings performance goals over a stated period of time. 2017 Grant For the 2017 performance share grant (“2017 grant”), the total target number of performance shares granted is 387,000 , of which 304,000 shares are eligible to earn up to the maximum number of performance shares of 609,000 , which assumes 200% of the target shares originally granted. Target shares of 203,000 may be earned upon achievement of two financial goals (“financial measure performance shares”) and target shares of 101,000 may be earned based on the Company’s total shareholder return (“TSR”) relative to the S&P SmallCap 600 Index (“TSR performance shares”). These financial measure performance and TSR performance shares have a three -year performance period through December 31, 2019 and if earned, will cliff-vest after the approval by the Compensation Committee, which will be no later than March 15, 2020, if not forfeited by the recipient. No dividends are paid on financial measure and TSR performance shares. The 2017 grant also included 83,000 single financial measure performance shares, which have 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. The financial measure performance shares have a weighted average grant date fair value of $21.07 . For each of the two financial measures, there are annual goals set in February of each year, with the total award payout based on a cumulative average of the 2017, 2018, and 2019 goals. Accordingly, the Company remeasures the fair value of the 2017 financial measure performance shares each reporting period until the 2019 goals are set, after which the fair value will be fixed for the remaining performance period. As of year-end 2017, the current fair value for financial measure performance shares is $26.40 . The total nonvested shares at maximum level ( 200% ) related to financial measure performance awards at year-end is 279,000 . The TSR performance shares have an estimated fair value of $20.16 , which was computed using a Monte Carlo simulation model incorporating assumptions for inputs of expected stock price volatility, dividend yield and risk-free rate. The total nonvested shares at maximum level ( 200% ) related to TSR performance awards at year-end 2017 is 139,000 . 2016 Grant For the 2016 performance share grant (“2016 grant”), the total target number of performance shares granted is 332,000 , and the maximum number of performance shares that may be earned is 663,000 , which assumes 200% of the target shares originally granted. Target shares of 249,000 may be earned upon the achievement of three financial goals (“financial measure performance shares”) and target shares of 83,000 may be earned based on the Company’s total shareholder return relative to the S&P SmallCap 600 Index (“TSR performance shares”). These financial measure performance and TSR performance shares have a three -year performance period through December 31, 2018, and if earned, will cliff-vest after the approval by the Compensation Committee, which will be no later than March 15, 2019, if not forfeited by the recipient. No dividends are paid on financial measure and TSR performance shares. The financial measure performance shares have a weighted average grant date fair value of $15.85 . For each of the three financial measures, there are annual goals set in February of each year, with the total award payout based on a cumulative average of the 2016, 2017 and 2018 goals. Accordingly, the Company remeasures the fair value of the 2016 financial measure performance shares each reporting period until the 2018 goals are set, after which the fair value will be fixed for the remaining performance period. As of year-end 2017, the current fair value for financial measure performance shares is $26.40 . The total nonvested shares at maximum level ( 200% ) related to financial measure performance awards at year-end 2017 is 370,000 . The TSR performance shares have an estimated fair value of $19.73 , which was computed using a Monte Carlo simulation model incorporating assumptions for inputs of expected stock price volatility, dividend yield and risk-free interest rate. The total nonvested shares at maximum level ( 200% ) related to TSR performance awards at year-end 2017 is 123,000 . 2015 Grant For the 2015 performance share grant (“2015 grant”), the total target number of performance shares granted is 375,000 , and the maximum number of performance shares that may be earned is 750,000 , which assumes 200% of the target shares originally granted. Target shares of 250,000 may be earned upon the achievement of two financial goals (“financial measure performance shares”) and target shares of 125,000 may be earned based on the Company’s total shareholder return relative to the S&P SmallCap 600 Index (“TSR performance shares”). No dividends are paid on financial measure or TSR performance shares. The 2015 financial measure performance shares, which have a weighted average grant date fair value of $16.31 , had a one -year performance measure through fiscal 2015 and will vest after the completion of an additional two -year service period. Based upon the level of achievement of specific financial performance goals for the 2015 grant, participants had the ability to receive up to 200% of the target number of shares originally granted. On February 17, 2016, the Compensation Committee approved the actual performance achievement of the financial measure performance shares for the 2015 grant. Actual performance resulted in participants achieving 115% of target. These financial measure performance shares will cliff-vest after the approval of the Compensation Committee, which will be no later than March 15, 2018, if not forfeited by the recipient. The total nonvested shares related to 2015 financial measure performance awards at year-end 2017 is 250,000 . The 2015 TSR performance shares have a three -year performance measure with vesting at the end of the performance period. TSR performance shares have an estimated fair value of $16.01 , which was computed using a Monte Carlo simulation model incorporating assumptions for inputs of expected stock price volatility, dividend yield and risk-free interest rate. Based upon the level of achievement of the Company’s TSR relative to the S&P SmallCap 600 Index for the 2015 grant, participants had the ability to receive up to 200% of the target number of shares originally granted. On February 14, 2018, the Compensation Committee approved the actual achievement of the TSR performance shares for the 2015 grant. Actual performance resulted in participants achieving 200% of target. These TSR performance shares will cliff-vest after the approval of the Compensation Committee, which will be no later than March 15, 2018, if not forfeited by the recipient. The total nonvested shares at maximum level ( 200% ) related to TSR performance awards at year-end 2017 is 217,000 . A summary of the status of all nonvested performance shares at target for 2017 is presented as follows below (in thousands of shares except per share data). Forfeitures primarily relate to the retirement of the Company’s former President and Chief Executive Officer in the second quarter of 2017. Financial Measure Performance Shares TSR Performance Shares Shares Weighted Average Grant Date Fair Value Shares Weighted Average Grant Date Fair Value Nonvested at year-end 2016 499 $ 19.17 208 $ 17.49 Granted 286 21.32 101 20.16 Vested — — — — Forfeited (193 ) 20.51 (69 ) 19.04 Nonvested at year-end 2017 592 $ 22.32 240 $ 18.17 As of year-end 2017, unrecognized compensation cost related to all unvested financial measure performance shares and TSR performance shares totaled $3.7 million and $1.2 million , respectively. The weighted average period over which the costs are expected to be recognized is approximately 1.8 years for financial measure performance shares and 1.7 years for TSR performance shares.

Other Expense, Net

Other Expense, Net	12 Months Ended
	Dec. 31, 2017
Other Income and Expenses [Abstract]
Other Expense, Net	Other Expense, Net Included in other expense, net are the following: 2017 2016 2015 (In millions of dollars) Interest income $ 0.7 $ 0.4 $ 0.3 Interest expense (2.7 ) (3.8 ) (3.8 ) Dividend income 1.5 1.2 0.9 Foreign exchange (losses) gains (1.1 ) 1.6 (0.9 ) Other — (0.1 ) — Other expense, net $ (1.6 ) $ (0.7 ) $ (3.5 ) Dividend income includes dividends earned on the Company’s investment in Persol Holdings (see Fair Value Measurements footnote).

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Earnings before taxes and equity in net earnings (loss) of affiliate for the years 2017 , 2016 and 2015 were taxed under the following jurisdictions: 2017 2016 2015 (In millions of dollars) Domestic $ 55.2 $ 112.4 $ 28.9 Foreign 26.5 37.3 34.3 Total $ 81.7 $ 149.7 $ 63.2 The provision for income taxes was as follows: 2017 2016 2015 (In millions of dollars) Current tax expense: U.S. federal $ 6.6 $ 10.2 $ 8.3 U.S. state and local 2.4 2.4 1.4 Foreign 9.7 10.0 10.8 Total current 18.7 22.6 20.5 Deferred tax expense: U.S. federal 0.4 11.8 (10.6 ) U.S. state and local 0.1 2.0 0.8 Foreign (6.4 ) (6.4 ) (2.0 ) Total deferred (5.9 ) 7.4 (11.8 ) Total provision $ 12.8 $ 30.0 $ 8.7 Deferred taxes are comprised of the following: 2017 2016 (In millions of dollars) Depreciation and amortization $ (13.4 ) $ (14.6 ) Employee compensation and benefit plans 57.3 75.5 Workers’ compensation 14.5 22.4 Unrealized gain on securities (60.1 ) (33.6 ) Investment in equity affiliate (15.5 ) (22.7 ) Loss carryforwards 38.8 36.4 Credit carryforwards 132.7 121.2 Other, net 3.1 3.5 Valuation allowance (34.6 ) (42.1 ) Net deferred tax assets $ 122.8 $ 146.0 The deferred tax balance is classified in the consolidated balance sheet as: 2017 2016 (In millions of dollars) Deferred tax asset $ 183.4 $ 180.1 Other long-term liabilities (60.6 ) (34.1 ) $ 122.8 $ 146.0 The differences between income taxes from continuing operations for financial reporting purposes and the U.S. statutory rate of 35% are as follows: 2017 2016 2015 (In millions of dollars) Income tax based on statutory rate $ 28.6 $ 52.4 $ 22.1 State income taxes, net of federal benefit 1.6 2.9 1.3 General business credits (18.1 ) (17.0 ) (17.9 ) Life insurance cash surrender value (7.4 ) (3.0 ) 0.3 Foreign items (2.8 ) 0.4 (2.5 ) Foreign business taxes 4.0 3.6 3.7 Tax law change 13.9 — (0.7 ) PersolKelly Asia Pacific transaction gain — (4.8 ) — Non-deductible expenses 1.3 1.6 2.3 Change in deferred tax realizability (7.8 ) (5.9 ) — Other, net (0.5 ) (0.2 ) 0.1 Total $ 12.8 $ 30.0 $ 8.7 General business credits primarily represent U.S. work opportunity credits. Foreign items include foreign income tax rate differences, foreign tax credits and deductions, and 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 Topic 740 (“ASC 740”), Income Taxes. For 2017, tax law change represents the revaluing of net deferred tax assets as a result of the U.S. Tax Cuts and Jobs Act (“The Act”). Among other things, The Act reduced the U.S. federal corporate tax rate from 35% to 21%, effective January 1, 2018, and imposed a one-time transition tax on the Company's accumulated foreign earnings. Due to the ability for foreign deficits to offset foreign earnings, the Company does not anticipate paying a transition tax. As such, a provisional amount of zero has been recorded in accordance with SEC Staff Accounting Bulletin 118 for the transition tax due to the need for additional analysis of historical data. Any subsequent adjustment will be recorded in the applicable 2018 quarter. Also while the accounting for revaluing net deferred tax assets is complete, the issuance of additional guidance interpreting The Act may require adjustments. The Company has U.S. general business credit carryforwards of $128.5 million which will expire from 2033 to 2037, foreign tax credit carryforwards of $4.1 million that expire from 2022 to 2026 and $0.1 million of state credit carryforwards that expire from 2026 to 2037, or have no expiration. The net tax effect of state and foreign loss carryforwards at year-end 2017 totaled $38.8 million , which expire as follows (in millions of dollars): Year Amount 2018-2020 $ 1.8 2021-2034 0.8 No expiration 36.2 Total $ 38.8 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 valuation allowance is determined in accordance with the provisions of ASC 740, 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. Provision has not been made for income taxes on an estimated $124.8 million of undistributed earnings which are permanently reinvested. If these earnings were to be repatriated, the Company could be subject to foreign withholding tax and state income tax, net of federal benefit, of $5.3 million . There would also be income taxes on foreign exchange gains or losses. A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: 2017 2016 2015 (In millions of dollars) Balance at beginning of the year $ 1.4 $ 1.7 $ 2.4 Additions for prior years’ tax positions — 0.1 0.1 Reductions for prior years’ tax positions — — (0.7 ) Additions for settlements — — — Reductions for settlements — — — Reductions for expiration of statutes (0.2 ) (0.4 ) (0.1 ) Balance at end of the year $ 1.2 $ 1.4 $ 1.7 If the $1.2 million in 2017 , $1.4 million in 2016 and $1.7 million in 2015 of unrecognized tax benefits were recognized, they would have a favorable effect of $1.0 million in 2017 and 2016 and $1.1 million in 2015 on income tax expense. The Company recognizes both interest and penalties as part of the income tax provision. Interest and penalties expense in 2017 and 2016 and benefit in 2015 were not significant. Accrued interest and penalties at year-end 2017 and 2016 were not significant. 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 2014 through 2017 , Canada for fiscal years 2010 through 2017 , France for fiscal years 2013 through 2017 , Mexico for fiscal years 2012 through 2017 , Portugal for fiscal years 2014 through 2017, and Switzerland for fiscal years 2008 through 2017 . 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 $0.1 million for 2017 , related to tax positions which are reasonably possible to change within the next twelve months due to income tax audits, settlements and statute expirations.

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	12 Months Ended
	Dec. 31, 2017
Supplemental Cash Flow Elements [Abstract]
Supplemental Cash Flow Information	Supplemental Cash Flow Information Changes in operating assets and liabilities as disclosed in the statements of cash flows, for the fiscal years 2017 , 2016 and 2015 , respectively, were as follows: 2017 2016 2015 (In millions of dollars) Increase in trade accounts receivable $ (126.2 ) $ (93.9 ) $ (64.2 ) Increase in prepaid expenses and other assets (13.8 ) (11.0 ) (5.2 ) Increase in accounts payable and accrued liabilities 63.9 58.4 50.9 Increase (decrease) in accrued payroll and related taxes 32.9 1.9 (23.7 ) Increase (decrease) in accrued insurance 6.7 2.4 (4.2 ) Increase in income and other taxes 7.1 2.2 0.5 Total changes in operating assets and liabilities, net of acquisition $ (29.4 ) $ (40.0 ) $ (45.9 ) The Company paid interest of $1.9 million in 2017 and $2.7 million in 2016 and 2015 . The Company paid income taxes of $20.1 million in 2017 , $24.0 million in 2016 and $23.5 million in 2015 . Non-cash capital expenditures totaled $3.0 million , $1.7 million and $1.8 million at year-end 2017 , 2016 and 2015 , respectively.

Commitments

Commitments	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments	Commitments The Company conducts its branch-based operations primarily from leased facilities. The following is a schedule by fiscal year of future minimum commitments under operating leases as of year-end 2017 (in millions of dollars): Fiscal year: 2018 $ 25.9 2019 19.7 2020 14.7 2021 10.3 2022 5.9 Later years 6.3 Total $ 82.8 Lease expense for fiscal 2017 , 2016 and 2015 amounted to $31.3 million , $33.1 million and $37.5 million , respectively. In addition to operating lease agreements, the Company has entered into noncancelable purchase obligations totaling $31.8 million . These obligations relate primarily to online tools and voice and data communications services which the Company expects to utilize generally within the next two 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

Contingencies	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Contingencies	Contingencies In the ordinary course of business the Company is the subject of, or party to, various pending or threatened legal actions which could result in a material adverse outcome for which the related damages may not be estimable. As previously disclosed, the Company entered into a settlement with plaintiffs in Hillson et. al. v Kelly Services in order to avoid the cost of continued litigation. On August 17, 2017, the District Court approved the settlement and entered a Final Order of Judgment and Dismissal. The Company made the final payment, which was accrued in 2015, on September 19, 2017. In addition, the Company is continuously engaged in litigation or investigations arising in the ordinary course of its business, such as matters alleging employment discrimination, wage and hour violations, or violations of privacy rights or anti-competition regulations. There are matters that are currently stayed pending a decision from the Supreme Court of the United States on whether the Company’s arbitration provision is enforceable. We record accruals for loss contingencies when we believe it is probable that liability has been incurred and the amount of loss can be reasonably estimated. Such accruals are recorded in accounts payable and accrued liabilities on the consolidated balance sheet. 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. At year-end 2017 and 2016 , the gross accrual for litigation costs amounted to $5.3 million and $9.2 million , respectively, which are included in accounts payable and accrued liabilities in the consolidated balance sheet.

Segment Disclosures

Segment Disclosures	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Segment Disclosures	Segment Disclosures The Company’s segments are based on the organizational structure for which financial results are regularly evaluated by the CODM to determine resource allocation and assess performance. During the first quarter of 2017, the Company’s CODM, who was previously the Company’s Chief Executive Officer (“CEO”) and Chief Operating Officer, was determined to be the Company’s CEO. The Company regularly assesses its organizational structure, product/service offerings and information evaluated by the CODM to determine whether any changes have occurred that would impact its segment reporting structure. During the first quarter of 2017, the Company realigned its business into three reportable segments, which reflect how the Company delivers services to customers and how its business is organized internally. These segments are: (1) Americas Staffing, (2) Global Talent Solutions (“GTS”) and (3) International Staffing. Accordingly, prior year’s segment information was recast to conform to the current presentation. Intersegment revenue represents revenue earned between the reportable segments and is eliminated from total segment revenue from services. Americas Staffing represents the Company’s branch-delivered staffing business in the U.S., Canada, Puerto Rico, Mexico and Brazil. International Staffing represents the EMEA region branch-delivered staffing business, as well as the Company’s APAC region staffing business prior to the transaction to form the PersolKelly Asia Pacific joint venture in July 2016. Americas Staffing and International Staffing both deliver temporary staffing, as well as direct-hire placement services, in office-clerical, educational, light industrial and professional and technical specialties within their geographic regions. GTS combines the delivery structure of the Company’s outsourcing and consulting group and centrally delivered staffing business. It reflects the trend of customers towards the adoption of holistic talent supply chain solutions which combine contingent labor, full-time hiring and outsourced services. GTS includes centrally delivered staffing, recruitment process outsourcing (“RPO”), contingent workforce outsourcing (“CWO”), business process outsourcing (“BPO”), payroll process outsourcing (“PPO”), executive placement, career transition/outplacement services and talent advisory services. Corporate expenses that directly support the operating units have been allocated to Americas Staffing, GTS and International Staffing based on work effort, volume or, in the absence of a readily available measurement process, proportionately based on gross profit realized. Unallocated corporate expenses include those related to incentive compensation, law and risk management, certain finance and accounting functions, executive management, corporate campus facilities, IT production support, certain legal costs and expenses related to corporate initiatives that do not benefit a specific operating segment. In connection with the realignment of the segment structure, we reassessed the allocation of corporate expenses to the operating segments and updated the allocation method for corporate expenses which do not have a readily available measurement from revenue to gross profit. Prior periods have been recast to reflect the current period allocation method. The update had no impact on the consolidated financial information. The following tables present information about the reported revenue from services and gross profit of the Company by segment, along with a reconciliation to consolidated earnings before taxes and equity in net earnings (loss) of affiliate, for 2017 , 2016 and 2015 . GTS segment SG&A expenses for 2016 include a $2.8 million out-of-period adjustment recorded in the fourth quarter of 2016 related to certain aged accounts receivable recorded prior to 2015 at a subsidiary in Germany. The correction did not have a material effect on any of the periods impacted. Asset information by reportable segment is not presented, since the Company does not produce such information internally nor does it use such data to manage its business. 2017 2016 2015 (In millions of dollars) Revenue from Services: Americas Staffing $ 2,345.9 $ 2,191.6 $ 2,209.0 Global Talent Solutions 1,998.9 1,977.1 1,997.2 International Staffing 1,048.2 1,127.1 1,332.7 Less: Intersegment revenue (18.6 ) (19.0 ) (20.7 ) Consolidated Total $ 5,374.4 $ 5,276.8 $ 5,518.2 2017 2016 2015 (In millions of dollars) Earnings from Operations: Americas Staffing gross profit $ 429.1 $ 398.2 $ 394.1 Americas Staffing SG&A expenses (346.4 ) (329.4 ) (333.6 ) Americas Staffing Earnings from Operations 82.7 68.8 60.5 Global Talent Solutions gross profit 373.7 345.9 331.4 Global Talent Solutions SG&A expenses (296.7 ) (287.7 ) (260.5 ) Global Talent Solutions Earnings from Operations 77.0 58.2 70.9 International Staffing gross profit 153.7 166.4 199.0 International Staffing SG&A expenses (131.6 ) (146.9 ) (175.7 ) International Staffing Earnings from Operations 22.1 19.5 23.3 Less: Intersegment gross profit (2.4 ) (4.2 ) (4.2 ) Less: Intersegment SG&A expenses 2.4 4.2 4.2 Net Intersegment Activity — — — Corporate (98.5 ) (83.3 ) (88.0 ) Consolidated Total 83.3 63.2 66.7 Gain on investment in equity affiliate — 87.2 — Other Expense, Net (1.6 ) (0.7 ) (3.5 ) Earnings Before Taxes $ 81.7 $ 149.7 $ 63.2 A summary of revenue from services by geographic area for 2017 , 2016 and 2015 follows: 2017 2016 2015 (In millions of dollars) Revenue From Services: United States $ 3,894.6 $ 3,722.5 $ 3,705.2 International 1,479.8 1,554.3 1,813.0 Total $ 5,374.4 $ 5,276.8 $ 5,518.2 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 2017 and 2016 follows: 2017 2016 (In millions of dollars) Long-Lived Assets: United States $ 74.3 $ 69.5 International 11.8 11.3 Total $ 86.1 $ 80.8 Long-lived assets represent property and equipment. No single foreign country’s long-lived assets represented more than 10% of the consolidated long-lived assets of the Company.

New Accounting Pronouncements

New Accounting Pronouncements	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
New Accounting Pronouncements	New Accounting Pronouncements In February 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2018-02 allowing reclassification from accumulated other comprehensive income to retained earnings for the income tax effects resulting from the Tax Cuts and Jobs Act (the “Act”) enacted by the U.S. federal government in December 2017. The new guidance eliminates the stranded tax effects resulting from the Act and will improve the usefulness of information reported to financial statement users. It also requires certain disclosures about stranded tax effects. ASU 2018-02 relates only to the reclassification of the income tax effects of the Act and does not change the underlying guidance requiring that the effect of a change in tax laws or rates be included in income from continuing operations. The ASU is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2018. It should be applied either in the period of adoption or retrospectively to each period (or periods) in which the effect of the change in the U.S. federal corporate income tax rate in the Act is recognized. Early adoption is permitted. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. In May 2017, the FASB issued ASU 2017-09 clarifying when changes to the terms or conditions of a share-based payment award must be accounted for as modifications. The new guidance will reduce diversity in practice and result in fewer changes to the terms of an award being accounted for as modifications. It does not change the accounting for modifications. The ASU is effective prospectively for reporting periods beginning after December 15, 2017, with early adoption permitted, including adoption in any interim period for which financial statements have not yet been issued. We do not expect the adoption of this ASU will have a material impact on our consolidated financial statements. In January 2017, the FASB issued ASU 2017-04 simplifying the accounting for goodwill impairment for all entities. The new guidance eliminates the requirement to calculate the implied fair value of goodwill (Step 2 of the current two-step goodwill impairment test under ASC 350). Instead, entities will record an impairment charge based on the excess of a reporting unit’s carrying amount over its fair value (Step 1 of the current two-step goodwill impairment test). The ASU is effective prospectively for reporting periods beginning after December 15, 2019, with early adoption permitted for annual and interim goodwill impairment testing dates after January 1, 2017. We are currently evaluating the impact of the new guidance on our goodwill impairment testing process and consolidated financial statements. In November 2016, the FASB issued ASU 2016-18 amending the presentation of restricted cash within the statement of cash flows. The new guidance requires that restricted cash be included within cash and cash equivalents on the statement of cash flows. The ASU is effective retrospectively for reporting periods beginning after December 15, 2017, with early adoption permitted. We are currently evaluating the impact of the new guidance and we do not expect it to have a material impact on our consolidated financial statements. In August 2016, the FASB issued ASU 2016-15 clarifying how entities should classify certain cash receipts and payments on the statement of cash flows. The new guidance addresses classification of cash flows related to the following transactions: 1) debt prepayment or debt extinguishment costs; 2) settlement of zero-coupon debt instruments or other debt instruments with coupon interest rates that are insignificant in relation to the effective interest rate of the borrowing; 3) contingent consideration payments made after a business combination; 4) proceeds from the settlement of insurance claims; 5) proceeds from the settlement of corporate-owned life insurance policies; 6) distributions received from equity method investees; and 7) beneficial interests in securitization transactions. ASU 2016-15 also clarifies how the predominance principle should be applied when cash receipts and cash payments have aspects of more than one class of cash flows. This ASU is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2017 and requires retrospective application. Early adoption is permitted. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. In June 2016, the FASB issued ASU 2016-13 amending how entities will measure credit losses for most financial assets and certain other instruments that are not measured at fair value through net income. The guidance requires the application of a current expected credit loss model which is a new impairment model based on expected losses. Under this model, an entity recognizes an allowance for expected credit losses based on historical experience, current conditions and forecasted information rather than the current methodology of delaying recognition of credit losses until it is probable a loss has been incurred. This ASU is effective for interim and annual reporting periods beginning after December 15, 2019 with early adoption permitted for annual reporting periods beginning after December 15, 2018. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. This ASU applies to trade accounts receivable and may have an impact on our calculation of the allowance for uncollectible accounts receivable. In March 2016, the FASB issued ASU 2016-09 amending several aspects of share-based payment accounting. This guidance requires all excess tax benefits and tax deficiencies to be recorded in the income statement when the awards vest or are settled, with prospective application required. The guidance also changes the classification of such tax benefits or tax deficiencies on the statement of cash flows from a financing activity to an operating activity, with retrospective or prospective application allowed. Additionally, the guidance requires the classification of employee taxes paid when an employer withholds shares for tax-withholding purposes as a financing activity on the statement of cash flows, with retrospective application required. This ASU is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2016. Early adoption is permitted. We adopted this guidance effective January 2, 2017, and the adoption did not have a material effect on our consolidated financial statements. In February 2016, the FASB issued ASU 2016-02 amending the existing accounting standards for lease accounting and requiring lessees to recognize lease assets and lease liabilities for all leases with lease terms of more than 12 months, including those classified as operating leases. Both the asset and liability will initially be measured at the present value of the future minimum lease payments, with the asset being subject to adjustments such as initial direct costs. Consistent with current U.S. GAAP, the presentation of expenses and cash flows will depend primarily on the classification of the lease as either a finance or an operating lease. The new standard also requires additional quantitative and qualitative disclosures regarding the amount, timing and uncertainty of cash flows arising from leases in order to provide additional information about the nature of an organization’s leasing activities. This ASU is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2018 and requires modified retrospective application. Early adoption is permitted. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. As our branch operations are primarily conducted in leased facilities, this ASU will likely have a material impact on our consolidated balance sheet, may have a material impact to our consolidated statement of earnings and will require us to disclose additional information about our leasing activities. We established a cross-functional implementation team to further assess the impact of the standard. In January 2016, the FASB issued ASU 2016-01 amending the current guidance for how entities measure certain equity investments, the accounting for financial liabilities under the fair value option, and the presentation and disclosure requirements relating to financial instruments. The new guidance requires entities to use fair value measurement for equity investments in unconsolidated entities, excluding equity method investments, and to recognize the changes in fair value in net income at the end of each reporting period. Under the new standard, for any financial liabilities in which the fair value option has been elected, the changes in fair value due to instrument-specific credit risk must be recognized separately in other comprehensive income. Presentation and disclosure requirements under the new guidance require public business entities to use the exit price when measuring the fair value of financial instruments measured at amortized cost. In addition, financial assets and liabilities must now be presented separately in the notes to the financial statements and grouped by measurement category and form of financial asset. This ASU is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2017. Early adoption is only permitted for the financial liability provision. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. We expect to implement the standard with the modified retrospective method and the cumulative reclassification adjustment between other comprehensive income and retained earnings on the consolidated balance sheet is expected to be material. This standard will impact how we recognize changes in the fair value of our available-for-sale investment. Those amounts will now be recognized as gains or losses in our consolidated statements of earnings rather than as a component of other comprehensive income, and could have a material impact on our consolidated financial statements. For example, we have performed a sensitivity analysis in which a 140 yen, or 5%, change in the Persol stock price as of December 31, 2017 would result in an $11.4 million change in pretax income. See Fair Value Measurements footnote for additional information on the investment. In May 2014, the FASB issued new revenue recognition guidance under ASU 2014-09 that will supersede the existing revenue recognition guidance under U.S. GAAP. The new standard focuses on creating a single source of revenue guidance for revenue arising from contracts with customers for all industries. The objective of the new standard is for companies to recognize revenue when it transfers the promised goods or services to its customers at an amount that represents what the company expects to be entitled to in exchange for those goods or services. In July 2015, the FASB deferred the effective date by one year (ASU 2015-14). This ASU will now be effective for annual periods, and interim periods within those annual periods, beginning on or after December 15, 2017. Since the issuance of the original standard, the FASB has issued several other subsequent updates including the following: 1) clarification of the implementation guidance on principal versus agent considerations (ASU 2016-08); 2) further guidance on identifying performance obligations in a contract as well as clarifications on the licensing implementation guidance (ASU 2016-10); 3) rescission of several SEC Staff Announcements that are codified in Topic 605 (ASU 2016-11); 4) additional guidance and practical expedients in response to identified implementation issues (ASU 2016-12); and 5) technical corrections and improvements (ASU 2016-20). The new standard is effective for us beginning January 1, 2018. We established a cross-functional implementation team consisting of representatives from across our business segments and various departments. We utilized a bottom-up approach to analyze the impact of the standard on our various revenue streams by reviewing our current contracts with customers, accounting policies and business practices to identify potential differences that would result from applying the requirements of the new standard. In addition, we identified, and are in the process of implementing, appropriate changes to our business processes, systems and controls to support recognition and disclosure under the new standard. We have been closely monitoring FASB activity related to the new standard to conclude on specific interpretive issues. During 2016 and 2017, we made significant progress toward completing our evaluation of the potential impact that adopting the new standard will have on our consolidated financial statements. Based on our preliminary analysis, revenue from our temporary staffing contracts and substantially all of our other contracts with customers will continue to be recognized over time as services are rendered. The primary impact of adopting ASU 2014-09 is anticipated to be the deferral of contract costs. Additionally, we anticipate expanded disclosures around the nature, amount, timing and uncertainty of revenue and cash flows arising from our contracts with customers. As we finalize our review of current contracts with customers, accounting policies and business practices, we will continue to evaluate the impact of this guidance on our consolidated financial statements, disclosures and internal controls. Our preliminary assessments are subject to change. We expect to implement the standard with the modified retrospective approach effective January 1, 2018, which recognizes the cumulative effect of application recognized on that date. The cumulative effect adjustment is expected to be less than $5 million and the ongoing impact to revenue and earnings from operations is not expected to be material. 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.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions Terence E. Adderley, the Executive Chairman and Chairman of the Board of our board of directors, and certain trusts with respect to which he acts as trustee or co-trustee, control approximately 93% of the outstanding shares of Kelly Class B common stock, which is the only class of our common stock entitled to voting rights. Mr. Adderley receives compensation relative to his services as executive chairmen of the Company. There were no material transactions between the Company and Terence E. Adderley in 2017 or 2016 . See Investment in PersolKelly Asia Pacific footnote for a description of related party activity with PersolKelly Asia Pacific.

Selected Quarterly Financial Da

Selected Quarterly Financial Data (unaudited)	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Selected Quarterly Financial Data (unaudited)	Selected Quarterly Financial Data (unaudited) Fiscal Year 2017 First Second Third Fourth Year (In millions of dollars except per share data) Revenue from services $ 1,289.7 $ 1,333.6 $ 1,328.8 $ 1,422.3 $ 5,374.4 Gross profit 231.6 228.8 230.7 263.0 954.1 SG&A expenses (2) 215.2 208.5 212.5 234.6 870.8 Restructuring charges included in SG&A expenses 2.4 — — — 2.4 Net earnings 12.2 18.7 23.0 17.7 71.6 Basic earnings per share (1) 0.31 0.48 0.59 0.46 1.84 Diluted earnings per share (1) 0.31 0.47 0.58 0.45 1.81 Dividends per share 0.075 0.075 0.075 0.075 0.30 Fiscal Year 2016 First Second Third Fourth (3) Year (In millions of dollars except per share data) Revenue from services $ 1,349.1 $ 1,375.5 $ 1,247.8 $ 1,304.4 $ 5,276.8 Gross profit 232.7 230.5 215.1 228.0 906.3 SG&A expenses 218.0 220.6 196.3 208.2 843.1 Restructuring charges included in SG&A expenses — 3.4 — — 3.4 Gain on investment in PersolKelly Asia Pacific — — 87.2 — 87.2 Net earnings 11.2 8.9 80.9 19.8 120.8 Basic earnings per share (1) 0.29 0.23 2.08 0.51 3.10 Diluted earnings per share (1) 0.29 0.23 2.06 0.51 3.08 Dividends per share 0.05 0.075 0.075 0.075 0.275 (1) Earnings per share amounts for each quarter are required to be computed independently and may not equal the amounts computed for the total year. (2) SG&A expenses in the third quarter and full year of 2017 includes a $2.8 million and $1.4 million , respectively, benefit resulting from an out-of-period correction of expenses that were overstated in prior periods. (3) SG&A expenses in the fourth quarter of 2016 includes a $2.8 million out-of-period adjustment related to certain aged accounts receivable recorded prior to 2015 at a subsidiary in Germany. The correction did not have a material effect on any of the periods impacted.

Schedule II - Valuation Reserve

Schedule II - Valuation Reserves	12 Months Ended
	Dec. 31, 2017
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 December 31, 2017 Reserve deducted in the balance sheet from the assets to which it applies - Allowance for doubtful accounts $ 12.5 5.3 0.3 (1) 0.6 (5.8 ) $ 12.9 Deferred tax assets valuation allowance $ 42.1 1.7 — 3.3 (12.5 ) $ 34.6 Fiscal year ended January 1, 2017 Reserve deducted in the balance sheet from the assets to which it applies - Allowance for doubtful accounts $ 10.5 10.2 0.8 (1) (0.8 ) (8.2 ) $ 12.5 Deferred tax assets valuation allowance $ 50.9 2.4 — (2.9 ) (8.3 ) $ 42.1 Fiscal year ended January 3, 2016 Reserve deducted in the balance sheet from the assets to which it applies - Allowance for doubtful accounts $ 10.7 3.7 — (0.5 ) (3.4 ) $ 10.5 Deferred tax assets valuation allowance $ 58.5 2.0 — (5.3 ) (4.3 ) $ 50.9 (1) Adjustment to provision for sales allowances charged to revenue from services.

Summary of Significant Accoun31

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Fiscal Year	Fiscal Year The Company’s fiscal year ends on the Sunday nearest to December 31. The three most recent years ended on December 31, 2017 ( 2017 , which contained 52 weeks), January 1, 2017 ( 2016 , which contained 52 weeks) and January 3, 2016 ( 2015 , 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 are accounted for on a one-month lag. The Company’s equity investment in PersolKelly Asia Pacific are accounted for on a one-quarter lag (see Investment in PersolKelly Asia Pacific footnote). Any material transactions in the intervening period are disclosed or accounted for in the current reporting period.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts and operations of the Company and its wholly owned subsidiaries. In connection with the Company’s investment in PersolKelly Asia Pacific (formerly TS Kelly Asia Pacific) in the third quarter of 2016, the Commercial and PT staffing operations and certain OCG businesses in the APAC region were deconsolidated at that time. Certain prior period amounts have been reclassified to conform to the current presentation. All intercompany accounts and transactions have been eliminated.
Available-For-Sale Investment	Available-For-Sale Investment The Company’s available-for-sale investment, as further described in the Fair Value Measurements footnote, is carried at fair value with the unrealized gains or losses, net of tax, included as a component of accumulated other comprehensive income (loss) in stockholders’ equity. Realized losses and declines in value below cost judged to be other-than-temporary, if any, are included as a component of asset impairments expense in the consolidated statement of earnings. The fair value of the available-for-sale investment is based on quoted market prices.
Foreign Currency Translation	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.
Revenue Recognition	Revenue Recognition Revenue from services is recognized as services are provided by the temporary or contract employees. Revenue from permanent placement services is recognized at the time the permanent placement candidate begins full-time employment. Revenue from other fee-based services is recognized when the services are provided. Revenues from sales of services and the related direct costs are recorded in accordance with the accounting guidance on reporting revenue gross as a principal versus net as an agent. When we act as an agent, we report the revenues on a net basis. 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.
Allowance for Uncollectible Accounts Receivable	Allowance for Uncollectible Accounts Receivable The Company records an allowance for uncollectible accounts receivable based on historical loss experience, customer payment patterns and current economic trends. The reserve for sales allowances, as discussed above, is also included in the allowance for uncollectible accounts receivable. 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.
Cost of Services	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 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 Advertising expenses, which are expensed as incurred and are included in SG&A expenses, were $7.9 million in 2017 and $7.6 million in 2016 and 2015 .
Use of Estimates	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, workers’ compensation, goodwill and long-lived asset impairment, litigation costs and income taxes. Actual results could differ materially from those 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	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 2017 2016 Life (In millions of dollars) Land $ 3.8 $ 3.8 — Work in process 5.3 0.8 — Buildings and improvements 64.9 61.1 15 to 45 years Computer hardware and software 154.2 145.0 3 to 12 years Equipment, furniture and fixtures 37.9 33.8 5 years Leasehold improvements 25.7 25.5 The lesser of the life of the lease or 5 years. Total property and equipment $ 291.8 $ 270.0 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.
Operating Leases	Operating Leases The Company recognizes rent expense on a straight-line basis over the lease term. This includes the impact of both scheduled rent increases and free or reduced rents (commonly referred to as “rent holidays”). The Company records allowances provided by landlords for leasehold improvements as deferred rent in the consolidated balance sheet and as operating cash flows in the consolidated statements of cash flows.
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets Goodwill represents the excess of the purchase price over the fair value of net assets acquired. Purchased intangible assets with definite lives are recorded at estimated fair value at the date of acquisition and are amortized over their respective useful lives (from 3 to 15 years) on a straight-line basis or, if appropriate, on an accelerated basis commensurate with the related cash flows.
Impairment of Long-Lived Assets and Intangible Assets	Impairment of Long-Lived Assets, Intangible Assets, Goodwill and Equity Method Investments 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 asset group’s carrying amount, 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 at the reporting unit level annually in the fourth quarter and whenever events or circumstances make it more likely than not that an impairment may have occurred. We have determined that our reporting units are the same as our operating and reportable segments based on our organizational structure. We may use a qualitative assessment for one or more reporting units for the annual goodwill impairment test if we have determined that it is more likely than not that the fair value of the reporting unit(s) is more than their carrying value. For reporting units where the qualitative assessment is not used, goodwill is tested for impairment using a two-step process. In the first step, the estimated fair value of a reporting unit is compared to its carrying value. 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, a second step of the impairment test is performed in order to determine the implied fair value of a reporting unit’s goodwill. If the carrying value of a reporting unit’s goodwill exceeds its implied fair value, goodwill is deemed impaired and is written down to the extent of the difference.
Accounts Payable	Accounts Payable Included in accounts payable are book overdrafts, which are outstanding checks in excess of funds on deposit.
Accrued Payroll and Related Taxes	Accrued Payroll and Related Taxes Included in accrued payroll and related taxes are book overdrafts, which are outstanding checks in excess of funds on deposit. Such amounts totaled $18.6 million and $18.4 million at year-end 2017 and 2016 , respectively. Payroll taxes for temporary employees are recognized proportionately to direct wages for interim periods based on expected full-year amounts.
Income Taxes	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 will be accounted for as a current period expense when incurred.
Stock-Based Compensation	Stock-Based Compensation The Company may grant restricted stock awards and units (collectively, “restricted stock”), stock options (both incentive and nonqualified), stock appreciation rights and performance awards to key employees associated with the Company’s Class A stock. 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 Company also estimates a fair value of performance awards related to relative total shareholder return using a Monte Carlo simulation model. The Company estimates the fair value of stock option awards, if any, on the date of grant using an option-pricing model. 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	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	Workers’ Compensation 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. The estimates are based both on historical experience as well as current legal, economic and regulatory factors. 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 regularly updates its estimates, and the ultimate cost of these claims may be greater than or less than the established accrual.
Segment Disclosures	Segment Disclosures The Company’s segments are based on the organizational structure for which financial results are regularly evaluated by the CODM to determine resource allocation and assess performance. During the first quarter of 2017, the Company’s CODM, who was previously the Company’s Chief Executive Officer (“CEO”) and Chief Operating Officer, was determined to be the Company’s CEO. The Company regularly assesses its organizational structure, product/service offerings and information evaluated by the CODM to determine whether any changes have occurred that would impact its segment reporting structure. During the first quarter of 2017, the Company realigned its business into three reportable segments, which reflect how the Company delivers services to customers and how its business is organized internally. These segments are: (1) Americas Staffing, (2) Global Talent Solutions (“GTS”) and (3) International Staffing. Accordingly, prior year’s segment information was recast to conform to the current presentation. Intersegment revenue represents revenue earned between the reportable segments and is eliminated from total segment revenue from services. Americas Staffing represents the Company’s branch-delivered staffing business in the U.S., Canada, Puerto Rico, Mexico and Brazil. International Staffing represents the EMEA region branch-delivered staffing business, as well as the Company’s APAC region staffing business prior to the transaction to form the PersolKelly Asia Pacific joint venture in July 2016. Americas Staffing and International Staffing both deliver temporary staffing, as well as direct-hire placement services, in office-clerical, educational, light industrial and professional and technical specialties within their geographic regions. GTS combines the delivery structure of the Company’s outsourcing and consulting group and centrally delivered staffing business. It reflects the trend of customers towards the adoption of holistic talent supply chain solutions which combine contingent labor, full-time hiring and outsourced services. GTS includes centrally delivered staffing, recruitment process outsourcing (“RPO”), contingent workforce outsourcing (“CWO”), business process outsourcing (“BPO”), payroll process outsourcing (“PPO”), executive placement, career transition/outplacement services and talent advisory services. Corporate expenses that directly support the operating units have been allocated to Americas Staffing, GTS and International Staffing based on work effort, volume or, in the absence of a readily available measurement process, proportionately based on gross profit realized. Unallocated corporate expenses include those related to incentive compensation, law and risk management, certain finance and accounting functions, executive management, corporate campus facilities, IT production support, certain legal costs and expenses related to corporate initiatives that do not benefit a specific operating segment. In connection with the realignment of the segment structure, we reassessed the allocation of corporate expenses to the operating segments and updated the allocation method for corporate expenses which do not have a readily available measurement from revenue to gross profit. Prior periods have been recast to reflect the current period allocation method. The update had no impact on the consolidated financial information.
New Accounting Pronouncements	New Accounting Pronouncements In February 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2018-02 allowing reclassification from accumulated other comprehensive income to retained earnings for the income tax effects resulting from the Tax Cuts and Jobs Act (the “Act”) enacted by the U.S. federal government in December 2017. The new guidance eliminates the stranded tax effects resulting from the Act and will improve the usefulness of information reported to financial statement users. It also requires certain disclosures about stranded tax effects. ASU 2018-02 relates only to the reclassification of the income tax effects of the Act and does not change the underlying guidance requiring that the effect of a change in tax laws or rates be included in income from continuing operations. The ASU is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2018. It should be applied either in the period of adoption or retrospectively to each period (or periods) in which the effect of the change in the U.S. federal corporate income tax rate in the Act is recognized. Early adoption is permitted. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. In May 2017, the FASB issued ASU 2017-09 clarifying when changes to the terms or conditions of a share-based payment award must be accounted for as modifications. The new guidance will reduce diversity in practice and result in fewer changes to the terms of an award being accounted for as modifications. It does not change the accounting for modifications. The ASU is effective prospectively for reporting periods beginning after December 15, 2017, with early adoption permitted, including adoption in any interim period for which financial statements have not yet been issued. We do not expect the adoption of this ASU will have a material impact on our consolidated financial statements. In January 2017, the FASB issued ASU 2017-04 simplifying the accounting for goodwill impairment for all entities. The new guidance eliminates the requirement to calculate the implied fair value of goodwill (Step 2 of the current two-step goodwill impairment test under ASC 350). Instead, entities will record an impairment charge based on the excess of a reporting unit’s carrying amount over its fair value (Step 1 of the current two-step goodwill impairment test). The ASU is effective prospectively for reporting periods beginning after December 15, 2019, with early adoption permitted for annual and interim goodwill impairment testing dates after January 1, 2017. We are currently evaluating the impact of the new guidance on our goodwill impairment testing process and consolidated financial statements. In November 2016, the FASB issued ASU 2016-18 amending the presentation of restricted cash within the statement of cash flows. The new guidance requires that restricted cash be included within cash and cash equivalents on the statement of cash flows. The ASU is effective retrospectively for reporting periods beginning after December 15, 2017, with early adoption permitted. We are currently evaluating the impact of the new guidance and we do not expect it to have a material impact on our consolidated financial statements. In August 2016, the FASB issued ASU 2016-15 clarifying how entities should classify certain cash receipts and payments on the statement of cash flows. The new guidance addresses classification of cash flows related to the following transactions: 1) debt prepayment or debt extinguishment costs; 2) settlement of zero-coupon debt instruments or other debt instruments with coupon interest rates that are insignificant in relation to the effective interest rate of the borrowing; 3) contingent consideration payments made after a business combination; 4) proceeds from the settlement of insurance claims; 5) proceeds from the settlement of corporate-owned life insurance policies; 6) distributions received from equity method investees; and 7) beneficial interests in securitization transactions. ASU 2016-15 also clarifies how the predominance principle should be applied when cash receipts and cash payments have aspects of more than one class of cash flows. This ASU is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2017 and requires retrospective application. Early adoption is permitted. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. In June 2016, the FASB issued ASU 2016-13 amending how entities will measure credit losses for most financial assets and certain other instruments that are not measured at fair value through net income. The guidance requires the application of a current expected credit loss model which is a new impairment model based on expected losses. Under this model, an entity recognizes an allowance for expected credit losses based on historical experience, current conditions and forecasted information rather than the current methodology of delaying recognition of credit losses until it is probable a loss has been incurred. This ASU is effective for interim and annual reporting periods beginning after December 15, 2019 with early adoption permitted for annual reporting periods beginning after December 15, 2018. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. This ASU applies to trade accounts receivable and may have an impact on our calculation of the allowance for uncollectible accounts receivable. In March 2016, the FASB issued ASU 2016-09 amending several aspects of share-based payment accounting. This guidance requires all excess tax benefits and tax deficiencies to be recorded in the income statement when the awards vest or are settled, with prospective application required. The guidance also changes the classification of such tax benefits or tax deficiencies on the statement of cash flows from a financing activity to an operating activity, with retrospective or prospective application allowed. Additionally, the guidance requires the classification of employee taxes paid when an employer withholds shares for tax-withholding purposes as a financing activity on the statement of cash flows, with retrospective application required. This ASU is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2016. Early adoption is permitted. We adopted this guidance effective January 2, 2017, and the adoption did not have a material effect on our consolidated financial statements. In February 2016, the FASB issued ASU 2016-02 amending the existing accounting standards for lease accounting and requiring lessees to recognize lease assets and lease liabilities for all leases with lease terms of more than 12 months, including those classified as operating leases. Both the asset and liability will initially be measured at the present value of the future minimum lease payments, with the asset being subject to adjustments such as initial direct costs. Consistent with current U.S. GAAP, the presentation of expenses and cash flows will depend primarily on the classification of the lease as either a finance or an operating lease. The new standard also requires additional quantitative and qualitative disclosures regarding the amount, timing and uncertainty of cash flows arising from leases in order to provide additional information about the nature of an organization’s leasing activities. This ASU is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2018 and requires modified retrospective application. Early adoption is permitted. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. As our branch operations are primarily conducted in leased facilities, this ASU will likely have a material impact on our consolidated balance sheet, may have a material impact to our consolidated statement of earnings and will require us to disclose additional information about our leasing activities. We established a cross-functional implementation team to further assess the impact of the standard. In January 2016, the FASB issued ASU 2016-01 amending the current guidance for how entities measure certain equity investments, the accounting for financial liabilities under the fair value option, and the presentation and disclosure requirements relating to financial instruments. The new guidance requires entities to use fair value measurement for equity investments in unconsolidated entities, excluding equity method investments, and to recognize the changes in fair value in net income at the end of each reporting period. Under the new standard, for any financial liabilities in which the fair value option has been elected, the changes in fair value due to instrument-specific credit risk must be recognized separately in other comprehensive income. Presentation and disclosure requirements under the new guidance require public business entities to use the exit price when measuring the fair value of financial instruments measured at amortized cost. In addition, financial assets and liabilities must now be presented separately in the notes to the financial statements and grouped by measurement category and form of financial asset. This ASU is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2017. Early adoption is only permitted for the financial liability provision. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. We expect to implement the standard with the modified retrospective method and the cumulative reclassification adjustment between other comprehensive income and retained earnings on the consolidated balance sheet is expected to be material. This standard will impact how we recognize changes in the fair value of our available-for-sale investment. Those amounts will now be recognized as gains or losses in our consolidated statements of earnings rather than as a component of other comprehensive income, and could have a material impact on our consolidated financial statements. For example, we have performed a sensitivity analysis in which a 140 yen, or 5%, change in the Persol stock price as of December 31, 2017 would result in an $11.4 million change in pretax income. See Fair Value Measurements footnote for additional information on the investment. In May 2014, the FASB issued new revenue recognition guidance under ASU 2014-09 that will supersede the existing revenue recognition guidance under U.S. GAAP. The new standard focuses on creating a single source of revenue guidance for revenue arising from contracts with customers for all industries. The objective of the new standard is for companies to recognize revenue when it transfers the promised goods or services to its customers at an amount that represents what the company expects to be entitled to in exchange for those goods or services. In July 2015, the FASB deferred the effective date by one year (ASU 2015-14). This ASU will now be effective for annual periods, and interim periods within those annual periods, beginning on or after December 15, 2017. Since the issuance of the original standard, the FASB has issued several other subsequent updates including the following: 1) clarification of the implementation guidance on principal versus agent considerations (ASU 2016-08); 2) further guidance on identifying performance obligations in a contract as well as clarifications on the licensing implementation guidance (ASU 2016-10); 3) rescission of several SEC Staff Announcements that are codified in Topic 605 (ASU 2016-11); 4) additional guidance and practical expedients in response to identified implementation issues (ASU 2016-12); and 5) technical corrections and improvements (ASU 2016-20). The new standard is effective for us beginning January 1, 2018. We established a cross-functional implementation team consisting of representatives from across our business segments and various departments. We utilized a bottom-up approach to analyze the impact of the standard on our various revenue streams by reviewing our current contracts with customers, accounting policies and business practices to identify potential differences that would result from applying the requirements of the new standard. In addition, we identified, and are in the process of implementing, appropriate changes to our business processes, systems and controls to support recognition and disclosure under the new standard. We have been closely monitoring FASB activity related to the new standard to conclude on specific interpretive issues. During 2016 and 2017, we made significant progress toward completing our evaluation of the potential impact that adopting the new standard will have on our consolidated financial statements. Based on our preliminary analysis, revenue from our temporary staffing contracts and substantially all of our other contracts with customers will continue to be recognized over time as services are rendered. The primary impact of adopting ASU 2014-09 is anticipated to be the deferral of contract costs. Additionally, we anticipate expanded disclosures around the nature, amount, timing and uncertainty of revenue and cash flows arising from our contracts with customers. As we finalize our review of current contracts with customers, accounting policies and business practices, we will continue to evaluate the impact of this guidance on our consolidated financial statements, disclosures and internal controls. Our preliminary assessments are subject to change. We expect to implement the standard with the modified retrospective approach effective January 1, 2018, which recognizes the cumulative effect of application recognized on that date. The cumulative effect adjustment is expected to be less than $5 million and the ongoing impact to revenue and earnings from operations is not expected to be material. 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 Accoun32

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2017
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 2017 2016 Life (In millions of dollars) Land $ 3.8 $ 3.8 — Work in process 5.3 0.8 — Buildings and improvements 64.9 61.1 15 to 45 years Computer hardware and software 154.2 145.0 3 to 12 years Equipment, furniture and fixtures 37.9 33.8 5 years Leasehold improvements 25.7 25.5 The lesser of the life of the lease or 5 years. Total property and equipment $ 291.8 $ 270.0

Acquisition Acquisition (Tables

Acquisition Acquisition (Tables)	12 Months Ended
	Dec. 31, 2017
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Pro forma results of operations for this acquisition have not been presented as it is not material to the consolidated statement of earnings. The following table summarizes the estimated fair values of the assets acquired and liabilities assumed as of the date of the acquisition (in millions of dollars): Cash $ 1.8 Other current assets 3.6 Goodwill 18.7 Intangibles 18.3 Other noncurrent assets 0.5 Current liabilities (3.9 ) Purchase price paid at closing $ 39.0

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Fair Value Measurements on a Recurring Basis	The following tables present the assets carried at fair value as of year-end 2017 and 2016 on 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 Description Total Level 1 Level 2 Level 3 (In millions of dollars) Money market funds $ 4.3 $ 4.3 $ — $ — Available-for-sale investment 228.1 228.1 — — Total assets at fair value $ 232.4 $ 232.4 $ — $ — Fair Value Measurements on a Recurring Basis Description Total Level 1 Level 2 Level 3 (In millions of dollars) Money market funds $ 4.0 $ 4.0 $ — $ — Available-for-sale investment 141.2 141.2 — — Total assets at fair value $ 145.2 $ 145.2 $ — $ —

Restructuring (Tables)

Restructuring (Tables)	12 Months Ended
	Dec. 31, 2017
Restructuring and Related Activities [Abstract]
Summary of Restructuring Reserve	A summary of our global restructuring balance sheet accrual, primarily included in accrued payroll and related taxes, is detailed below (in millions of dollars). Balance as of year-end 2015 $ 0.5 Additions charged to Americas Staffing 1.8 Additions charged to International Staffing 1.2 Additions charged to Global Talent Solutions 0.4 Reductions for cash payments related to all restructuring activities (3.4 ) Balance as of year-end 2016 0.5 Additions charged to charged to Global Talent Solutions 2.0 Additions charged to Americas Staffing 0.4 Reductions for cash payments related to all restructuring activities (2.7 ) Balance as of year-end 2017 $ 0.2

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2017
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 year 2017 are included in the table below. See Acquisition footnote for a description of the additions to goodwill in 2017. As of Year-End 2016 As of Year-End 2017 Goodwill, Accumulated Impairment Losses Goodwill, Allocation of Goodwill Additions to Goodwill Goodwill (In millions of dollars) Americas Commercial $ 40.0 $ (16.4 ) $ 23.6 $ (23.6 ) $ — $ — Americas PT 37.9 — 37.9 (37.9 ) — — EMEA Commercial 50.4 (50.4 ) — — — — EMEA PT 22.0 (22.0 ) — — — — APAC Commercial 12.1 (12.1 ) — — — — APAC PT — — — — — — OCG 26.9 — 26.9 (26.9 ) — — Americas Staffing — — — 25.9 18.7 44.6 Global Talent Solutions — — — 62.5 — 62.5 International Staffing — — — — — — $ 189.3 $ (100.9 ) $ 88.4 $ — $ 18.7 $ 107.1 The changes in the net carrying amount of goodwill for the fiscal year 2016 are shown in the table below. Upon the formation of the PersolKelly Asia Pacific joint venture during the third quarter of 2016 (see Investment in PersolKelly Asia Pacific footnote), the Company deconsolidated the goodwill related to the contributed entities in our previous APAC PT and OCG segments amounting to $1.9 million . As of Year-End 2015 As of Year-End 2016 Goodwill, Gross Accumulated Impairment Losses Adjustments to Goodwill Goodwill, Gross Accumulated Impairment Losses Goodwill, Net (In millions of dollars) Americas Americas Commercial $ 40.0 $ (16.4 ) $ — $ 40.0 $ (16.4 ) $ 23.6 Americas PT 37.9 — — 37.9 — 37.9 Total Americas 77.9 (16.4 ) — 77.9 (16.4 ) 61.5 EMEA EMEA Commercial 50.4 (50.4 ) — 50.4 (50.4 ) — EMEA PT 22.0 (22.0 ) — 22.0 (22.0 ) — Total EMEA 72.4 (72.4 ) — 72.4 (72.4 ) — APAC APAC Commercial 12.1 (12.1 ) — 12.1 (12.1 ) — APAC PT 1.4 — (1.4 ) — — — Total APAC 13.5 (12.1 ) (1.4 ) 12.1 (12.1 ) — OCG 27.4 — (0.5 ) 26.9 — 26.9 Consolidated Total $ 191.2 $ (100.9 ) $ (1.9 ) $ 189.3 $ (100.9 ) $ 88.4

Other Assets (Tables)

Other Assets (Tables)	12 Months Ended
	Dec. 31, 2017
Other Assets [Abstract]
Schedule of Other Assets	Included in other assets are the following: 2017 2016 (In millions of dollars) Life insurance cash surrender value (see Retirement Benefits footnote) $ 188.7 $ 165.0 Available-for-sale investment (see Fair Value Measurements footnote) 228.1 141.2 Wage subsidy receivable 28.1 22.3 Workers' compensation receivable 10.5 6.8 Intangibles, net of accumulated amortization of $18.6 million in 2017 and $16.7 million in 2016 18.2 0.6 Other 26.3 13.5 Other assets $ 499.9 $ 349.4

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2017
Stockholders' Equity Note [Abstract]
Changes in Accumulated Other Comprehensive Income by Component, Net of Tax	The changes in accumulated other comprehensive income by component, net of tax, during 2017 and 2016 are included in the table below. Amounts in parentheses indicate debits. Foreign Unrealized Pension Total (In millions of dollars) Balance at year-end 2016 $ (23.3 ) $ 83.8 $ (1.8 ) $ 58.7 Other comprehensive income (loss) before reclassifications 16.4 56.2 (0.6 ) 72.0 Amounts reclassified from accumulated other comprehensive income — — 0.1 (2) 0.1 Net current-period other comprehensive income (loss) 16.4 56.2 (0.5 ) 72.1 Balance at year-end 2017 $ (6.9 ) $ 140.0 $ (2.3 ) $ 130.8 Foreign Unrealized Pension Total (In millions of dollars) Balance at year-end 2015 $ (22.6 ) $ 84.9 $ (1.6 ) $ 60.7 Other comprehensive income (loss) before reclassifications (0.6 ) (1.1 ) (0.3 ) (2.0 ) Amounts reclassified from accumulated other comprehensive income (0.1 ) (1) — 0.1 (2) — Net current-period other comprehensive income (loss) (0.7 ) (1.1 ) (0.2 ) (2.0 ) Balance at year-end 2016 $ (23.3 ) $ 83.8 $ (1.8 ) $ 58.7 (1) Amount was recorded in the other expense, net line item in the consolidated statement of earnings. (2) Amount was recorded in the SG&A expenses line item in the consolidated statement of earnings.

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2017
Earnings Per Share [Abstract]
Common Stock Reconciliation of Basic and Diluted Earnings Per Share	The reconciliation of basic earnings per share on common stock for the year-end 2017 , 2016 and 2015 follows (in millions of dollars except per share data). 2017 2016 2015 Net earnings $ 71.6 $ 120.8 $ 53.8 Less: Earnings allocated to participating securities (1.1 ) (2.6 ) (1.4 ) Net earnings available to common shareholders $ 70.5 $ 118.2 $ 52.4 Average common shares outstanding (millions): Basic 38.3 38.1 37.8 Dilutive share awards 0.7 0.3 0.1 Diluted 39.0 38.4 37.9 Basic earnings per share $ 1.84 $ 3.10 $ 1.39 Diluted earnings per share $ 1.81 $ 3.08 $ 1.39

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of Status of Nonvested Restricted Stock Awards and Units	A summary of the status of nonvested restricted stock under the EIP as of year-end 2017 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 2016 653 $ 16.58 Granted 209 21.97 Vested (242 ) 16.93 Forfeited (180 ) 17.04 Nonvested at year-end 2017 440 $ 18.76
Summary of Status of Nonvested Performance Share Awards	A summary of the status of all nonvested performance shares at target for 2017 is presented as follows below (in thousands of shares except per share data). Forfeitures primarily relate to the retirement of the Company’s former President and Chief Executive Officer in the second quarter of 2017. Financial Measure Performance Shares TSR Performance Shares Shares Weighted Average Grant Date Fair Value Shares Weighted Average Grant Date Fair Value Nonvested at year-end 2016 499 $ 19.17 208 $ 17.49 Granted 286 21.32 101 20.16 Vested — — — — Forfeited (193 ) 20.51 (69 ) 19.04 Nonvested at year-end 2017 592 $ 22.32 240 $ 18.17

Other Expense, Net (Tables)

Other Expense, Net (Tables)	12 Months Ended
	Dec. 31, 2017
Other Income and Expenses [Abstract]
Schedule of Other Expense, Net	Included in other expense, net are the following: 2017 2016 2015 (In millions of dollars) Interest income $ 0.7 $ 0.4 $ 0.3 Interest expense (2.7 ) (3.8 ) (3.8 ) Dividend income 1.5 1.2 0.9 Foreign exchange (losses) gains (1.1 ) 1.6 (0.9 ) Other — (0.1 ) — Other expense, net $ (1.6 ) $ (0.7 ) $ (3.5 )

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Earnings (Loss) From Continuing Operations Before Taxes Per Jurisdiction	Earnings before taxes and equity in net earnings (loss) of affiliate for the years 2017 , 2016 and 2015 were taxed under the following jurisdictions: 2017 2016 2015 (In millions of dollars) Domestic $ 55.2 $ 112.4 $ 28.9 Foreign 26.5 37.3 34.3 Total $ 81.7 $ 149.7 $ 63.2
Provision for Income Taxes From Continuing Operations	The provision for income taxes was as follows: 2017 2016 2015 (In millions of dollars) Current tax expense: U.S. federal $ 6.6 $ 10.2 $ 8.3 U.S. state and local 2.4 2.4 1.4 Foreign 9.7 10.0 10.8 Total current 18.7 22.6 20.5 Deferred tax expense: U.S. federal 0.4 11.8 (10.6 ) U.S. state and local 0.1 2.0 0.8 Foreign (6.4 ) (6.4 ) (2.0 ) Total deferred (5.9 ) 7.4 (11.8 ) Total provision $ 12.8 $ 30.0 $ 8.7
Deferred Taxes	Deferred taxes are comprised of the following: 2017 2016 (In millions of dollars) Depreciation and amortization $ (13.4 ) $ (14.6 ) Employee compensation and benefit plans 57.3 75.5 Workers’ compensation 14.5 22.4 Unrealized gain on securities (60.1 ) (33.6 ) Investment in equity affiliate (15.5 ) (22.7 ) Loss carryforwards 38.8 36.4 Credit carryforwards 132.7 121.2 Other, net 3.1 3.5 Valuation allowance (34.6 ) (42.1 ) Net deferred tax assets $ 122.8 $ 146.0 The deferred tax balance is classified in the consolidated balance sheet as: 2017 2016 (In millions of dollars) Deferred tax asset $ 183.4 $ 180.1 Other long-term liabilities (60.6 ) (34.1 ) $ 122.8 $ 146.0
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 35% are as follows: 2017 2016 2015 (In millions of dollars) Income tax based on statutory rate $ 28.6 $ 52.4 $ 22.1 State income taxes, net of federal benefit 1.6 2.9 1.3 General business credits (18.1 ) (17.0 ) (17.9 ) Life insurance cash surrender value (7.4 ) (3.0 ) 0.3 Foreign items (2.8 ) 0.4 (2.5 ) Foreign business taxes 4.0 3.6 3.7 Tax law change 13.9 — (0.7 ) PersolKelly Asia Pacific transaction gain — (4.8 ) — Non-deductible expenses 1.3 1.6 2.3 Change in deferred tax realizability (7.8 ) (5.9 ) — Other, net (0.5 ) (0.2 ) 0.1 Total $ 12.8 $ 30.0 $ 8.7
Net Tax Effect of State and Foreign Loss Carryforwards	The net tax effect of state and foreign loss carryforwards at year-end 2017 totaled $38.8 million , which expire as follows (in millions of dollars): Year Amount 2018-2020 $ 1.8 2021-2034 0.8 No expiration 36.2 Total $ 38.8
Reconciliation of Unrecognized Tax Benefits	A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: 2017 2016 2015 (In millions of dollars) Balance at beginning of the year $ 1.4 $ 1.7 $ 2.4 Additions for prior years’ tax positions — 0.1 0.1 Reductions for prior years’ tax positions — — (0.7 ) Additions for settlements — — — Reductions for settlements — — — Reductions for expiration of statutes (0.2 ) (0.4 ) (0.1 ) Balance at end of the year $ 1.2 $ 1.4 $ 1.7

Supplemental Cash Flow Inform43

Supplemental Cash Flow Information (Tables)	12 Months Ended
	Dec. 31, 2017
Supplemental Cash Flow Elements [Abstract]
Changes In Operating Assets And Liabilities, Net of the Effect of Deconsolidated Subsidiaries	Changes in operating assets and liabilities as disclosed in the statements of cash flows, for the fiscal years 2017 , 2016 and 2015 , respectively, were as follows: 2017 2016 2015 (In millions of dollars) Increase in trade accounts receivable $ (126.2 ) $ (93.9 ) $ (64.2 ) Increase in prepaid expenses and other assets (13.8 ) (11.0 ) (5.2 ) Increase in accounts payable and accrued liabilities 63.9 58.4 50.9 Increase (decrease) in accrued payroll and related taxes 32.9 1.9 (23.7 ) Increase (decrease) in accrued insurance 6.7 2.4 (4.2 ) Increase in income and other taxes 7.1 2.2 0.5 Total changes in operating assets and liabilities, net of acquisition $ (29.4 ) $ (40.0 ) $ (45.9 )

Commitments (Tables)

Commitments (Tables)	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Future Minimum Commitments Under Operating Leases	The following is a schedule by fiscal year of future minimum commitments under operating leases as of year-end 2017 (in millions of dollars): Fiscal year: 2018 $ 25.9 2019 19.7 2020 14.7 2021 10.3 2022 5.9 Later years 6.3 Total $ 82.8

Segment Disclosures (Tables)

Segment Disclosures (Tables)	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Segment Revenue from Services	The following tables present information about the reported revenue from services and gross profit of the Company by segment, along with a reconciliation to consolidated earnings before taxes and equity in net earnings (loss) of affiliate, for 2017 , 2016 and 2015 . GTS segment SG&A expenses for 2016 include a $2.8 million out-of-period adjustment recorded in the fourth quarter of 2016 related to certain aged accounts receivable recorded prior to 2015 at a subsidiary in Germany. The correction did not have a material effect on any of the periods impacted. Asset information by reportable segment is not presented, since the Company does not produce such information internally nor does it use such data to manage its business. 2017 2016 2015 (In millions of dollars) Revenue from Services: Americas Staffing $ 2,345.9 $ 2,191.6 $ 2,209.0 Global Talent Solutions 1,998.9 1,977.1 1,997.2 International Staffing 1,048.2 1,127.1 1,332.7 Less: Intersegment revenue (18.6 ) (19.0 ) (20.7 ) Consolidated Total $ 5,374.4 $ 5,276.8 $ 5,518.2
Segment Earnings from Operations	2017 2016 2015 (In millions of dollars) Earnings from Operations: Americas Staffing gross profit $ 429.1 $ 398.2 $ 394.1 Americas Staffing SG&A expenses (346.4 ) (329.4 ) (333.6 ) Americas Staffing Earnings from Operations 82.7 68.8 60.5 Global Talent Solutions gross profit 373.7 345.9 331.4 Global Talent Solutions SG&A expenses (296.7 ) (287.7 ) (260.5 ) Global Talent Solutions Earnings from Operations 77.0 58.2 70.9 International Staffing gross profit 153.7 166.4 199.0 International Staffing SG&A expenses (131.6 ) (146.9 ) (175.7 ) International Staffing Earnings from Operations 22.1 19.5 23.3 Less: Intersegment gross profit (2.4 ) (4.2 ) (4.2 ) Less: Intersegment SG&A expenses 2.4 4.2 4.2 Net Intersegment Activity — — — Corporate (98.5 ) (83.3 ) (88.0 ) Consolidated Total 83.3 63.2 66.7 Gain on investment in equity affiliate — 87.2 — Other Expense, Net (1.6 ) (0.7 ) (3.5 ) Earnings Before Taxes $ 81.7 $ 149.7 $ 63.2
Summary of Revenue From Services by Geographic Area	A summary of revenue from services by geographic area for 2017 , 2016 and 2015 follows: 2017 2016 2015 (In millions of dollars) Revenue From Services: United States $ 3,894.6 $ 3,722.5 $ 3,705.2 International 1,479.8 1,554.3 1,813.0 Total $ 5,374.4 $ 5,276.8 $ 5,518.2
Summary of Long-Lived Assets By Geographic Area	A summary of long-lived assets information by geographic area as of year-end 2017 and 2016 follows: 2017 2016 (In millions of dollars) Long-Lived Assets: United States $ 74.3 $ 69.5 International 11.8 11.3 Total $ 86.1 $ 80.8

Selected Quarterly Financial 46

Selected Quarterly Financial Data (unaudited) (Tables)	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information	Fiscal Year 2017 First Second Third Fourth Year (In millions of dollars except per share data) Revenue from services $ 1,289.7 $ 1,333.6 $ 1,328.8 $ 1,422.3 $ 5,374.4 Gross profit 231.6 228.8 230.7 263.0 954.1 SG&A expenses (2) 215.2 208.5 212.5 234.6 870.8 Restructuring charges included in SG&A expenses 2.4 — — — 2.4 Net earnings 12.2 18.7 23.0 17.7 71.6 Basic earnings per share (1) 0.31 0.48 0.59 0.46 1.84 Diluted earnings per share (1) 0.31 0.47 0.58 0.45 1.81 Dividends per share 0.075 0.075 0.075 0.075 0.30 Fiscal Year 2016 First Second Third Fourth (3) Year (In millions of dollars except per share data) Revenue from services $ 1,349.1 $ 1,375.5 $ 1,247.8 $ 1,304.4 $ 5,276.8 Gross profit 232.7 230.5 215.1 228.0 906.3 SG&A expenses 218.0 220.6 196.3 208.2 843.1 Restructuring charges included in SG&A expenses — 3.4 — — 3.4 Gain on investment in PersolKelly Asia Pacific — — 87.2 — 87.2 Net earnings 11.2 8.9 80.9 19.8 120.8 Basic earnings per share (1) 0.29 0.23 2.08 0.51 3.10 Diluted earnings per share (1) 0.29 0.23 2.06 0.51 3.08 Dividends per share 0.05 0.075 0.075 0.075 0.275 (1) Earnings per share amounts for each quarter are required to be computed independently and may not equal the amounts computed for the total year. (2) SG&A expenses in the third quarter and full year of 2017 includes a $2.8 million and $1.4 million , respectively, benefit resulting from an out-of-period correction of expenses that were overstated in prior periods. (3) SG&A expenses in the fourth quarter of 2016 includes a $2.8 million out-of-period adjustment related to certain aged accounts receivable recorded prior to 2015 at a subsidiary in Germany. The correction did not have a material effect on any of the periods impacted.

Summary of Significant Accoun47

Summary of Significant Accounting Policies - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Jan. 01, 2017	Jan. 03, 2016
Accounting Policies [Abstract]
Fiscal period duration	364 days	364 days	371 days
Advertising expense	$ 7.9	$ 7.6	$ 7.6
Short-term Debt [Line Items]
Accounts payable	537.7	455.1
Accrued payroll and related taxes	287.4	241.5
Book overdrafts
Short-term Debt [Line Items]
Accounts payable	7.3	8.8
Accrued payroll and related taxes	$ 18.6	$ 18.4

Summary of Significant Accoun48

Summary of Significant Accounting Policies - Property and Equipment At Cost and Depreciable Useful Lives (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Jan. 01, 2017	Jan. 03, 2016
Property, Plant and Equipment [Line Items]
Property and equipment	$ 291.8	$ 270
Depreciation expense	21.8	20.7	$ 21.4
Land
Property, Plant and Equipment [Line Items]
Property and equipment	3.8	3.8
Work in process
Property, Plant and Equipment [Line Items]
Property and equipment	5.3	0.8
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property and equipment	$ 64.9	61.1
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	45 years
Computer hardware and software
Property, Plant and Equipment [Line Items]
Property and equipment	$ 154.2	145
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	$ 37.9	33.8
Estimated useful life	5 years
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment	$ 25.7	$ 25.5
Leasehold improvements | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years

Summary of Significant Accoun49

Summary of Significant Accounting Policies – Goodwill and Other Intangible Assets (Details)	12 Months Ended
	Dec. 31, 2017
Minimum
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life	3 years
Maximum
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life	15 years

Acquisition - Narrative (Detail

Acquisition - Narrative (Details) - Teachers On Call, Inc. - USD ($) $ in Millions	Sep. 05, 2017	Dec. 31, 2017
Business Acquisition [Line Items]
Ownership percentage acquired	100.00%
Purchase price of acquisition	$ 41
Purchase price paid at closing	39
Intangibles	18.3
Finite-lived intangibles	13.5
Goodwill expected to be deductible	18.3
Indemnification asset recognized as of the acquisition date	2.8
Indemnification asset		$ 0.5
Trademarks
Business Acquisition [Line Items]
Indefinite-lived intangibles	4.8
Customer relationships
Business Acquisition [Line Items]
Finite-lived intangibles	$ 12
Useful life of intangible assets acquired	10 years
Candidate database
Business Acquisition [Line Items]
Finite-lived intangibles	$ 1.5
Useful life of intangible assets acquired	4 years

Acquisition Acquisition - Fair

Acquisition Acquisition - Fair Value of Assets Assumed and Liabilities Acquired (Details) - USD ($) $ in Millions	Dec. 31, 2017	Sep. 05, 2017	Jan. 01, 2017
Business Acquisition [Line Items]
Goodwill	$ 107.1		$ 88.4
Teachers On Call, Inc.
Business Acquisition [Line Items]
Cash		$ 1.8
Other current assets		3.6
Goodwill		18.7
Intangibles		18.3
Other noncurrent assets		0.5
Current liabilities		3.9
Purchase price paid at closing		$ 39

Investment in PersolKelly Asi52

Investment in PersolKelly Asia Pacific (Details) - USD ($) $ in Millions	Jul. 04, 2016	Jan. 01, 2017	Oct. 02, 2016	Jul. 03, 2016	Apr. 03, 2016	Dec. 31, 2017	Jan. 01, 2017	Jan. 03, 2016		Apr. 02, 2017
Schedule of Equity Method Investments [Line Items]
Investment in equity affiliate		$ 114.8				$ 117.4	$ 114.8
Equity in net earnings (loss) of affiliate						2.7	1.1	$ (0.7)	[1]
Gain on investment in PersolKelly Asia Pacific		0	$ 87.2	$ 0	$ 0	0	87.2	0	[1]
Accounts payable		455.1				537.7	455.1
Payments to acquire equity method investments						0	0	0.5	[1]
PersolKelly Asia Pacific
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage	49.00%
Proceeds from investment in PersolKelly Asia Pacific equity affiliate	$ 36.5
Investment in equity affiliate	$ 104.2
Deconsolidated goodwill			1.9
Post-close cash true-up adjustment		4.5					4.5
Equity in net earnings (loss) of affiliate						2.7	1.1
Gain on investment in PersolKelly Asia Pacific			87.2
Tax expense on gain on investment in PersolKelly Asia Pacific equity affiliate			$ 23.5
Due to PersolKelly Asia Pacific		1.1				2.3	1.1
TS Kelly Workforce Solutions
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage										49.00%
Repayment of loan						0.6
Payments to acquire equity method investments								$ 0.5
PersolKelly Asia Pacific
Schedule of Equity Method Investments [Line Items]
Accounts payable		$ 3.1				$ 2.5	$ 3.1
[1]	Fiscal year included 53 weeks.

Fair Value Measurements - Fair

Fair Value Measurements - Fair Value Measurements on a Recurring Basis (Details) - USD ($) $ in Millions	Dec. 31, 2017	Jan. 01, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale investment	$ 228.1	$ 141.2
Measured on a recurring basis
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	4.3	4
Available-for-sale investment	228.1	141.2
Total assets at fair value	232.4	145.2
Measured on a recurring basis | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	4.3	4
Available-for-sale investment	228.1	141.2
Total assets at fair value	232.4	145.2
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
Available-for-sale investment	0	0
Total assets at 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
Available-for-sale investment	0	0
Total assets at fair value	$ 0	$ 0

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Jan. 01, 2017	Jan. 03, 2016	[1]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Unrealized gain (loss) on available-for-sale investment, net of tax	$ 56.2	$ (1.1)	$ 28.6
Persol Holdings Investment
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Unrealized gain (loss) on available-for-sale investment, net of tax	56.2	(1.1)
Cost of available-for-sale investment	$ 18.4	$ 17.7
[1]	Fiscal year included 53 weeks.

Restructuring - Narrative (Deta

Restructuring - Narrative (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Oct. 01, 2017	Jul. 02, 2017	Apr. 02, 2017	Jan. 01, 2017	Oct. 02, 2016	Jul. 03, 2016	Apr. 03, 2016	Dec. 31, 2017	Jan. 01, 2017	Jan. 03, 2016
Restructuring Cost and Reserve [Line Items]
Restructuring charges included in SG&A expenses	$ 0	$ 0	$ 0	$ 2.4	$ 0	$ 0	$ 3.4	$ 0	$ 2.4	$ 3.4	$ 0
Restructuring reserve	0.2				$ 0.5				0.2	0.5	$ 0.5
Additional future restructuring charges	$ 0								0
GTS
Restructuring Cost and Reserve [Line Items]
Restructuring charges included in SG&A expenses										0.4
Severance costs									2
Americas Staffing
Restructuring Cost and Reserve [Line Items]
Restructuring charges included in SG&A expenses										$ 1.8
Severance costs									$ 0.4

Restructuring - Summary of Rest

Restructuring - Summary of Restructuring Reserve (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Oct. 01, 2017	Jul. 02, 2017	Apr. 02, 2017	Jan. 01, 2017	Oct. 02, 2016	Jul. 03, 2016	Apr. 03, 2016	Dec. 31, 2017	Jan. 01, 2017	Jan. 03, 2016
Restructuring Reserve [Roll Forward]
Balance as of year-end				$ 0.5				$ 0.5	$ 0.5	$ 0.5
Additions charged to reserve	$ 0	$ 0	$ 0	$ 2.4	$ 0	$ 0	$ 3.4	$ 0	2.4	3.4	$ 0
Reductions for cash payments related to all restructuring activities									(2.7)	(3.4)
Balance as of year-end	$ 0.2				$ 0.5				0.2	0.5	$ 0.5
Americas Staffing
Restructuring Reserve [Roll Forward]
Additions charged to reserve										1.8
Severance costs									0.4
International Staffing
Restructuring Reserve [Roll Forward]
Additions charged to reserve										1.2
GTS
Restructuring Reserve [Roll Forward]
Additions charged to reserve										$ 0.4
Severance costs									$ 2

Goodwill - Changes in the Net C

Goodwill - Changes in the Net Carrying Amount of Goodwill (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Jan. 01, 2017	Jan. 03, 2016
Goodwill [Line Items]
Goodwill, Gross		$ 189.3	$ 191.2
Accumulated Impairment Losses		(100.9)	(100.9)
Adjustments to Goodwill		(1.9)
Goodwill, Net	$ 107.1	88.4
Allocation of Goodwill	0
Additions to Goodwill	18.7
Americas Commercial
Goodwill [Line Items]
Goodwill, Gross		40	40
Accumulated Impairment Losses		(16.4)	(16.4)
Adjustments to Goodwill		0
Goodwill, Net	0	23.6
Allocation of Goodwill	(23.6)
Americas PT
Goodwill [Line Items]
Goodwill, Gross		37.9	37.9
Accumulated Impairment Losses		0	0
Adjustments to Goodwill		0
Goodwill, Net	0	37.9
Allocation of Goodwill	(37.9)
Total Americas
Goodwill [Line Items]
Goodwill, Gross		77.9	77.9
Accumulated Impairment Losses		(16.4)	(16.4)
Adjustments to Goodwill		0
Goodwill, Net		61.5
EMEA Commercial
Goodwill [Line Items]
Goodwill, Gross		50.4	50.4
Accumulated Impairment Losses		(50.4)	(50.4)
Adjustments to Goodwill		0
Goodwill, Net	0	0
Allocation of Goodwill	0
EMEA PT
Goodwill [Line Items]
Goodwill, Gross		22	22
Accumulated Impairment Losses		(22)	(22)
Adjustments to Goodwill		0
Goodwill, Net	0	0
Allocation of Goodwill	0
Total EMEA
Goodwill [Line Items]
Goodwill, Gross		72.4	72.4
Accumulated Impairment Losses		(72.4)	(72.4)
Adjustments to Goodwill		0
Goodwill, Net		0
APAC Commercial
Goodwill [Line Items]
Goodwill, Gross		12.1	12.1
Accumulated Impairment Losses		(12.1)	(12.1)
Adjustments to Goodwill		0
Goodwill, Net	0	0
Allocation of Goodwill	0
APAC PT
Goodwill [Line Items]
Goodwill, Gross		0	1.4
Accumulated Impairment Losses		0	0
Adjustments to Goodwill		(1.4)
Goodwill, Net	0	0
Allocation of Goodwill	0
Total APAC
Goodwill [Line Items]
Goodwill, Gross		12.1	13.5
Accumulated Impairment Losses		(12.1)	(12.1)
Adjustments to Goodwill		(1.4)
Goodwill, Net		0
OCG
Goodwill [Line Items]
Goodwill, Gross		26.9	27.4
Accumulated Impairment Losses		0	$ 0
Adjustments to Goodwill		(0.5)
Goodwill, Net	0	26.9
Allocation of Goodwill	(26.9)
Americas Staffing
Goodwill [Line Items]
Goodwill, Gross		0
Accumulated Impairment Losses		0
Goodwill, Net	44.6	0
Allocation of Goodwill	25.9
Additions to Goodwill	18.7
GTS
Goodwill [Line Items]
Goodwill, Gross		0
Accumulated Impairment Losses		0
Goodwill, Net	62.5	0
Allocation of Goodwill	62.5
International Staffing
Goodwill [Line Items]
Goodwill, Gross		0
Accumulated Impairment Losses		0
Goodwill, Net	0	$ 0
Allocation of Goodwill	$ 0

Goodwill - Narrative (Details)

Goodwill - Narrative (Details) $ in Millions	12 Months Ended
	Jan. 01, 2017USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Adjustments to goodwill	$ 1.9

Other Assets - Narrative (Detai

Other Assets - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Jan. 01, 2017	Jan. 03, 2016	Sep. 05, 2017
Business Acquisition [Line Items]
Intangible amortization expense	$ 0.9	$ 0.6	$ 0.9
Long-term customer receivable	12.4
Teachers On Call, Inc.
Business Acquisition [Line Items]
Intangibles				$ 18.3
Finite-lived intangibles				$ 13.5
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Finite-lived intangible assets, amortization expense, next 12 months	1.6
Finite-lived intangible assets, amortization expense, year 2	1.6
Finite-lived intangible assets, amortization expense, year 3	1.6
Finite-lived intangible assets, amortization expense, year 4	1.5
Finite-lived intangible assets, amortization expense, year 5	$ 1.2

Other Assets - Schedule of Othe

Other Assets - Schedule of Other Assets (Details) - USD ($) $ in Millions	Dec. 31, 2017	Jan. 01, 2017
Other Assets [Abstract]
Life insurance cash surrender value	$ 188.7	$ 165
Available-for-sale investment	228.1	141.2
Wage subsidy receivable	28.1	22.3
Workers' compensation receivable	10.5	6.8
Intangibles, net of accumulated amortization of $18.6 million in 2017 and $16.7 million in 2016	18.2	0.6
Other	26.3	13.5
Other assets	499.9	349.4
Intangibles, accumulated amortization	$ 18.6	$ 16.7

Debt (Details)

Debt (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Jan. 01, 2017	Dec. 05, 2016
Short-term Debt [Line Items]
Short-term borrowings	$ 10.2	$ 0
The Facility | Revolving Line of Credit
Short-term Debt [Line Items]
Maximum borrowing capacity			$ 150
Short-term borrowings	$ 9.5	0
Interest rate	4.70%
Remaining borrowing capacity	$ 140.5	150
The Facility | Revolving Line of Credit | Facility Fee
Short-term Debt [Line Items]
Commitment fee percentage (in basis points)	0.175%
Securitization Facility
Short-term Debt [Line Items]
Maximum borrowing capacity		200
Short-term borrowings	$ 0	0
Remaining borrowing capacity	$ 145	$ 149.6
Securitization facility term		3 years
Securitization Facility | Standby Letter of Credit Related to Workers' Compensation
Short-term Debt [Line Items]
Interest rate	0.90%	0.90%
Letters of credit outstanding	$ 55	$ 50.4
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	$ 9.8
Short-term borrowings	$ 0.7	$ 0
Interest rate	8.23%

Retirement Benefits (Details)

Retirement Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Jan. 01, 2017	Jan. 03, 2016
Retirement Benefits [Abstract]
Liability for nonqualified plans	$ 188.3	$ 166.7
Earnings (loss) included in SG&A expenses	22.3	10.5	$ (1.6)
Life insurance cash surrender value	188.7	165
Tax-free earnings included in SG&A expenses	22.3	9.7	0.3
Net expense for retirement benefits	8.6	9	5.7
Benefit obligation	13.3	11.6
Fair value of plan assets	8.4	7.6
Unfunded liability	4.9	4
Pension expense	$ 0.4	$ 0.4	$ 0.3

Stockholders' Equity - Narrativ

Stockholders' Equity - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Jan. 01, 2017	Jan. 03, 2016
Class of Stock [Line Items]
Dividends	$ 11.6	$ 10.7	$ 7.7
Class A common stock
Class of Stock [Line Items]
Common stock, shares authorized (in shares)	100,000,000
Class B common stock
Class of Stock [Line Items]
Common stock, shares authorized (in shares)	10,000,000

Stockholders' Equity - Changes

Stockholders' Equity - Changes in Accumulated Other Comprehensive Income by Component, Net of Tax (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Jan. 01, 2017	Jan. 03, 2016
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance at year-end	$ 58.7	$ 60.7
Other comprehensive income (loss) before reclassifications	72	(2)
Amounts reclassified from accumulated other comprehensive income	0.1	0
Other comprehensive income (loss)	72.1	(2)	$ 9.6	[1]
Balance at year-end	130.8	58.7	60.7
Foreign Currency Translation Adjustments
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance at year-end	(23.3)	(22.6)
Other comprehensive income (loss) before reclassifications	16.4	(0.6)
Amounts reclassified from accumulated other comprehensive income	0	(0.1)
Other comprehensive income (loss)	16.4	(0.7)
Balance at year-end	(6.9)	(23.3)	(22.6)
Unrealized Gains and Losses on Investment
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance at year-end	83.8	84.9
Other comprehensive income (loss) before reclassifications	56.2	(1.1)
Amounts reclassified from accumulated other comprehensive income	0	0
Other comprehensive income (loss)	56.2	(1.1)
Balance at year-end	140	83.8	84.9
Pension Liability Adjustments
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance at year-end	(1.8)	(1.6)
Other comprehensive income (loss) before reclassifications	(0.6)	(0.3)
Amounts reclassified from accumulated other comprehensive income	0.1	0.1
Other comprehensive income (loss)	(0.5)	(0.2)
Balance at year-end	$ (2.3)	$ (1.8)	$ (1.6)
[1]	Fiscal year included 53 weeks.

Earnings Per Share - Common Sto

Earnings Per Share - Common Stock Reconciliation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Oct. 01, 2017	Jul. 02, 2017	Apr. 02, 2017	Jan. 01, 2017	Oct. 02, 2016	Jul. 03, 2016	Apr. 03, 2016	Dec. 31, 2017	Jan. 01, 2017	Jan. 03, 2016
Earnings Per Share [Abstract]
Net earnings	$ 17.7	$ 23	$ 18.7	$ 12.2	$ 19.8	$ 80.9	$ 8.9	$ 11.2	$ 71.6	$ 120.8	$ 53.8	[1]
Less: Earnings allocated to participating securities									(1.1)	(2.6)	(1.4)
Net earnings available to common shareholders									$ 70.5	$ 118.2	$ 52.4
Average common shares outstanding (millions):
Basic (in shares)									38.3	38.1	37.8	[1]
Dilutive share awards (in shares)									0.7	0.3	0.1
Diluted (in shares)									39	38.4	37.9	[1]
Basic earnings per share on common stock (in dollars per share)	$ 0.46	$ 0.59	$ 0.48	$ 0.31	$ 0.51	$ 2.08	$ 0.23	$ 0.29	$ 1.84	$ 3.10	$ 1.39	[1]
Diluted earnings per share on common stock (in dollars per share)	$ 0.45	$ 0.58	$ 0.47	$ 0.31	$ 0.51	$ 2.06	$ 0.23	$ 0.29	$ 1.81	$ 3.08	$ 1.39	[1]
[1]	Fiscal year included 53 weeks.

Stock-Based Compensation - Narr

Stock-Based Compensation - Narrative (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2017	Jan. 01, 2017	Jan. 03, 2016	Feb. 15, 2017	Feb. 17, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Plan activity adjustment period	5 years
Number of shares available for grant (in shares)	4,500,000
Tax benefit	$ 4.2	$ 3.9	$ 3
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	4 years
Unrecognized compensation cost, unvested restricted stock	$ 6.2
Compensation cost not yet recognized, period for recognition	1 year 8 months 12 days
Grants in period (in dollars per share)	$ 21.97	$ 17.08	$ 15.85
Vested in period, fair value	$ 5.8	$ 6.4	$ 5.4
Granted (in shares)	209,000
Weighted average grant date fair value (in dollars per share)	$ 18.76	$ 16.58
Total nonvested shares (in shares)	440,000	653,000
Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)	387,000	332,000	375,000
Performance Shares, Financial Goals
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost, unvested restricted stock	$ 3.7
Compensation cost not yet recognized, period for recognition	1 year 9 months 18 days
Granted (in shares)	203,000	249,000	250,000
Performance measurement period	3 years	3 years	1 year
Weighted average grant date fair value (in dollars per share)	$ 26.40		$ 16.31	$ 21.07	$ 15.85
Additional requisite service period			2 years
Actual percentage achieved			115.00%
Performance Shares, Total Shareholder Return
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost, unvested restricted stock	$ 1.2
Compensation cost not yet recognized, period for recognition	1 year 8 months 12 days
Grants in period (in dollars per share)	$ 20.16
Granted (in shares)	101,000	83,000	125,000
Performance measurement period	3 years	3 years	3 years
Weighted average grant date fair value (in dollars per share)	$ 18.17	$ 17.49
Total nonvested shares (in shares)	240,000	208,000
Actual percentage achieved			200.00%
Performance Shares, Total Shareholder Return | Monte Carlo Fair Value
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average grant date fair value (in dollars per share)			$ 16.01	$ 20.16	$ 19.73
Performance Shares, Single Financial Goal
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	4 years
Granted (in shares)	83,000
Performance measurement period	1 year
Stock-based compensation cost
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation cost	$ 9.1	$ 10.2	$ 7.9
Class A common stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of shares available for grants - Evergreen provision	15.00%
Maximum number of shares available for grants - Fixed provision	4,700,000
Performance shares eligible to earn more than target | Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)	304,000
Maximum shares eligible to earn | Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)	609,000	663,000	750,000
Maximum target percentage allowed under grant	200.00%	200.00%	200.00%
Maximum shares eligible to earn | Performance Shares, Financial Goals
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum target percentage allowed under grant	200.00%	200.00%	200.00%
Maximum shares eligible to earn | Performance Shares, Total Shareholder Return
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum target percentage allowed under grant	200.00%	200.00%	200.00%
2017 grant | Performance Shares, Financial Goals
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total nonvested shares (in shares)	279,000
2017 grant | Performance Shares, Total Shareholder Return
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total nonvested shares (in shares)	139,000
2016 grant | Performance Shares, Financial Goals
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total nonvested shares (in shares)	370,000
2016 grant | Performance Shares, Total Shareholder Return
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total nonvested shares (in shares)	123,000
2015 grant | Performance Shares, Financial Goals
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total nonvested shares (in shares)	250,000
2015 grant | Performance Shares, Total Shareholder Return
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total nonvested shares (in shares)	217,000

Stock-Based Compensation - Summ

Stock-Based Compensation - Summary of Status of Nonvested Restricted Stock Awards and Units (Details) - Restricted Stock - $ / shares shares in Thousands	12 Months Ended
	Dec. 31, 2017	Jan. 01, 2017	Jan. 03, 2016
Restricted Stock
Nonvested, beginning balance (in shares)	653
Granted (in shares)	209
Vested (in shares)	(242)
Forfeited (in shares)	(180)
Nonvested, ending balance (in shares)	440	653
Weighted Average Grant Date Fair Value
Nonvested weighted average grant date fair value, beginning balance (in dollars per share)	$ 16.58
Granted (in dollars per share)	21.97	$ 17.08	$ 15.85
Vested (in dollars per share)	16.93
Forfeited (in dollars per share)	17.04
Nonvested weighted average grant date fair value, ending balance (in dollars per share)	$ 18.76	$ 16.58

Stock-Based Compensation - Su68

Stock-Based Compensation - Summary of Status of Nonvested Performance Share Awards (Details) - $ / shares	12 Months Ended
	Dec. 31, 2017	Jan. 01, 2017	Jan. 03, 2016
Performance Shares, Financial Measure
Performance Shares
Nonvested, beginning balance (in shares)	499,000
Granted (in shares)	286,000
Vested (in shares)	0
Forfeited (in shares)	(193,000)
Nonvested, ending balance (in shares)	592,000	499,000
Weighted Average Grant Date Fair Value
Nonvested weighted average grant date fair value, beginning balance (in dollars per share)	$ 19.17
Granted (in dollars per share)	21.32
Vested (in dollars per share)	0
Forfeited (in dollars per share)	20.51
Nonvested weighted average grant date fair value, ending balance (in dollars per share)	$ 22.32	$ 19.17
Performance Shares, Total Shareholder Return
Performance Shares
Nonvested, beginning balance (in shares)	208,000
Granted (in shares)	101,000	83,000	125,000
Vested (in shares)	0
Forfeited (in shares)	(69,000)
Nonvested, ending balance (in shares)	240,000	208,000
Weighted Average Grant Date Fair Value
Nonvested weighted average grant date fair value, beginning balance (in dollars per share)	$ 17.49
Granted (in dollars per share)	20.16
Vested (in dollars per share)	0
Forfeited (in dollars per share)	19.04
Nonvested weighted average grant date fair value, ending balance (in dollars per share)	$ 18.17	$ 17.49

Other Expense, Net - Schedule o

Other Expense, Net - Schedule of Other Expense, Net (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Jan. 01, 2017	Jan. 03, 2016
Other Income and Expenses [Abstract]
Interest income	$ 0.7	$ 0.4	$ 0.3
Interest expense	(2.7)	(3.8)	(3.8)
Dividend income	1.5	1.2	0.9
Foreign exchange (losses) gains	(1.1)	1.6	(0.9)
Other	0	(0.1)	0
Other expense, net	$ (1.6)	$ (0.7)	$ (3.5)	[1]
[1]	Fiscal year included 53 weeks.

Income Taxes - Earnings (Loss)

Income Taxes - Earnings (Loss) From Continuing Operations Before Taxes Per Jurisdiction (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Jan. 01, 2017	Jan. 03, 2016
Income Tax Disclosure [Abstract]
Domestic	$ 55.2	$ 112.4	$ 28.9
Foreign	26.5	37.3	34.3
Earnings before taxes and equity in net earnings (loss) of affiliate	$ 81.7	$ 149.7	$ 63.2	[1]
[1]	Fiscal year included 53 weeks.

Income Taxes - Provision for In

Income Taxes - Provision for Income Taxes From Continuing Operations (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Jan. 01, 2017	Jan. 03, 2016
Current tax expense:
U.S. federal	$ 6.6	$ 10.2	$ 8.3
U.S. state and local	2.4	2.4	1.4
Foreign	9.7	10	10.8
Total current	18.7	22.6	20.5
Deferred tax expense:
U.S. federal	0.4	11.8	(10.6)
U.S. state and local	0.1	2	0.8
Foreign	(6.4)	(6.4)	(2)
Total deferred	(5.9)	7.4	(11.8)	[1]
Total provision	$ 12.8	$ 30	$ 8.7	[1]
[1]	Fiscal year included 53 weeks.

Income Taxes - Deferred Taxes (

Income Taxes - Deferred Taxes (Details) - USD ($) $ in Millions	Dec. 31, 2017	Jan. 01, 2017
Components of Deferred Tax Assets and Liabilities
Depreciation and amortization	$ (13.4)	$ (14.6)
Employee compensation and benefit plans	57.3	75.5
Workers’ compensation	14.5	22.4
Unrealized gain on securities	(60.1)	(33.6)
Investment in equity affiliate	(15.5)	(22.7)
Loss carryforwards	38.8	36.4
Credit carryforwards	132.7	121.2
Other, net	3.1	3.5
Valuation allowance	(34.6)	(42.1)
Deferred Tax Assets, Net	$ 122.8	$ 146

Income Taxes - Deferred Tax Bal

Income Taxes - Deferred Tax Balance Classified in Consolidated Balance Sheet (Details) - USD ($) $ in Millions	Dec. 31, 2017	Jan. 01, 2017
Income Tax Disclosure [Abstract]
Deferred tax asset	$ 183.4	$ 180.1
Other long-term liabilities	(60.6)	(34.1)
Deferred tax assets, net	$ 122.8	$ 146

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Jan. 01, 2017	Jan. 03, 2016	Dec. 28, 2014
Income Taxes [Line Items]
U.S. statutory rate	35.00%
Transition tax	$ 0
Loss carryforwards	38,800,000	$ 36,400,000
Undistributed earnings of foreign subsidiaries	124,800,000
Unrecognized tax benefits	1,200,000	1,400,000	$ 1,700,000	$ 2,400,000
Unrecognized tax benefits that would impact effective tax rate	1,000,000	$ 1,000,000	$ 1,100,000
Significant change in unrecognized tax benefits is reasonably possible, amount of unrecorded benefit	100,000
General Business Tax Credit Carryforward
Income Taxes [Line Items]
General business credit carryforward	128,500,000
Foreign Tax Credit Carryforward
Income Taxes [Line Items]
General business credit carryforward	4,100,000
State Credit Carryforward
Income Taxes [Line Items]
General business credit carryforward	100,000
Pro Forma
Income Taxes [Line Items]
Potential repatriation of foreign earnings amount	$ 5,300,000

Income Taxes - Differences Betw

Income Taxes - Differences Between Income Taxes From Continuing Operations and U.S. Statutory Rate (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Jan. 01, 2017	Jan. 03, 2016
Income Tax Disclosure [Abstract]
Income tax based on statutory rate	$ 28.6	$ 52.4	$ 22.1
State income taxes, net of federal benefit	1.6	2.9	1.3
General business credits	(18.1)	(17)	(17.9)
Life insurance cash surrender value	(7.4)	(3)	0.3
Foreign items	(2.8)	0.4	(2.5)
Foreign business taxes	4	3.6	3.7
Tax law change	13.9	0	(0.7)
PersolKelly Asia Pacific transaction gain	0	(4.8)	0
Non-deductible expenses	1.3	1.6	2.3
Change in deferred tax realizability	(7.8)	(5.9)	0
Other, net	(0.5)	(0.2)	0.1
Total provision	$ 12.8	$ 30	$ 8.7	[1]
[1]	Fiscal year included 53 weeks.

Income Taxes - Net Tax Effect o

Income Taxes - Net Tax Effect of State and Foreign Loss Carryforwards (Details) - USD ($) $ in Millions	Dec. 31, 2017	Jan. 01, 2017
Operating Loss Carryforwards [Line Items]
No expiration	$ 36.2
Loss carryforwards	38.8	$ 36.4
2018-2020
Operating Loss Carryforwards [Line Items]
Total	1.8
2021-2034
Operating Loss Carryforwards [Line Items]
Total	$ 0.8

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Unrecognized Tax Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Jan. 01, 2017	Jan. 03, 2016
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at beginning of the year	$ 1.4	$ 1.7	$ 2.4
Additions for prior years’ tax positions	0	0.1	0.1
Reductions for prior years’ tax positions	0	0	(0.7)
Additions for settlements	0	0	0
Reductions for settlements	0	0	0
Reductions for expiration of statutes	(0.2)	(0.4)	(0.1)
Balance at end of the year	$ 1.2	$ 1.4	$ 1.7

Supplemental Cash Flow Inform78

Supplemental Cash Flow Information - Changes In Operating Assets And Liabilities, Net of Acquisitions (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Jan. 01, 2017	Jan. 03, 2016
Supplemental Cash Flow Elements [Abstract]
Increase in trade accounts receivable	$ (126.2)	$ (93.9)	$ (64.2)
Increase in prepaid expenses and other assets	(13.8)	(11)	(5.2)
Increase in accounts payable and accrued liabilities	63.9	58.4	50.9
Increase (decrease) in accrued payroll and related taxes	32.9	1.9	(23.7)
Increase (decrease) in accrued insurance	6.7	2.4	(4.2)
Increase in income and other taxes	7.1	2.2	0.5
Total changes in operating assets and liabilities, net of acquisition	$ (29.4)	$ (40)	$ (45.9)	[1]
[1]	Fiscal year included 53 weeks.

Supplemental Cash Flow Inform79

Supplemental Cash Flow Information- Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Jan. 01, 2017	Jan. 03, 2016
Supplemental Cash Flow Elements [Abstract]
Interest paid	$ 1.9	$ 2.7	$ 2.7
Income taxes paid	20.1	24	23.5
Non-cash capital expenditures	$ 3	$ 1.7	$ 1.8

Commitments - Future Minimum Co

Commitments - Future Minimum Commitments Under Operating Leases (Details) $ in Millions	Dec. 31, 2017USD ($)
Fiscal year:
2,018	$ 25.9
2,019	19.7
2,020	14.7
2,021	10.3
2,022	5.9
Later years	6.3
Total	$ 82.8

Commitments- Narrative (Details

Commitments- Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Jan. 01, 2017	Jan. 03, 2016
Commitments and Contingencies Disclosure [Abstract]
Lease expense	$ 31.3	$ 33.1	$ 37.5
Noncancelable purchase obligations	$ 31.8
Unrecorded unconditional purchase obligation term	2 years

Contingencies - Narrative (Deta

Contingencies - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2017	Jan. 01, 2017
Commitments and Contingencies Disclosure [Abstract]
Accrual for litigation costs	$ 5.3	$ 9.2

Segment Disclosures - Narrative

Segment Disclosures - Narrative (Details) $ in Millions	3 Months Ended		12 Months Ended
	Apr. 02, 2017segment	Jan. 01, 2017USD ($)	Jan. 01, 2017USD ($)
Segment Reporting [Abstract]
Number of reportable segments | segment	3
Segment Reporting Information [Line Items]
Adjustment for amounts determined to be uncollectible		$ 2.8
GTS
Segment Reporting Information [Line Items]
Adjustment for amounts determined to be uncollectible			$ 2.8

Segment Disclosures - Segment R

Segment Disclosures - Segment Revenue Per Service (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Oct. 01, 2017	Jul. 02, 2017	Apr. 02, 2017	Jan. 01, 2017	Oct. 02, 2016	Jul. 03, 2016	Apr. 03, 2016	Dec. 31, 2017	Jan. 01, 2017	Jan. 03, 2016
Revenue from Services:
Revenue from services	$ 1,422.3	$ 1,328.8	$ 1,333.6	$ 1,289.7	$ 1,304.4	$ 1,247.8	$ 1,375.5	$ 1,349.1	$ 5,374.4	$ 5,276.8	$ 5,518.2	[1]
Reporting Segments | Americas Staffing
Revenue from Services:
Revenue from services									2,345.9	2,191.6	2,209
Reporting Segments | GTS
Revenue from Services:
Revenue from services									1,998.9	1,977.1	1,997.2
Reporting Segments | International Staffing
Revenue from Services:
Revenue from services									1,048.2	1,127.1	1,332.7
Less: Intersegment revenue
Revenue from Services:
Revenue from services									$ (18.6)	$ (19)	$ (20.7)
[1]	Fiscal year included 53 weeks.

Segment Disclosures - Segment E

Segment Disclosures - Segment Earnings from Operations (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Oct. 01, 2017	Jul. 02, 2017	Apr. 02, 2017	Jan. 01, 2017	Oct. 02, 2016	Jul. 03, 2016	Apr. 03, 2016	Dec. 31, 2017	Jan. 01, 2017	Jan. 03, 2016
Earnings from Operations:
Gross profit	$ 263	$ 230.7	$ 228.8	$ 231.6	$ 228	$ 215.1	$ 230.5	$ 232.7	$ 954.1	$ 906.3	$ 920.3	[1]
SG&A expenses	$ (234.6)	$ (212.5)	$ (208.5)	$ (215.2)	(208.2)	(196.3)	(220.6)	(218)	(870.8)	(843.1)	(853.6)	[1]
Earnings from operations									83.3	63.2	66.7	[1]
Gain on investment in PersolKelly Asia Pacific					$ 0	$ 87.2	$ 0	$ 0	0	87.2	0	[1]
Other Expense, Net									(1.6)	(0.7)	(3.5)	[1]
Earnings before taxes and equity in net earnings (loss) of affiliate									81.7	149.7	63.2	[1]
Reporting Segments | Americas Staffing
Earnings from Operations:
Gross profit									429.1	398.2	394.1
SG&A expenses									(346.4)	(329.4)	(333.6)
Earnings from operations									82.7	68.8	60.5
Reporting Segments | GTS
Earnings from Operations:
Gross profit									373.7	345.9	331.4
SG&A expenses									(296.7)	(287.7)	(260.5)
Earnings from operations									77	58.2	70.9
Reporting Segments | International Staffing
Earnings from Operations:
Gross profit									153.7	166.4	199
SG&A expenses									(131.6)	(146.9)	(175.7)
Earnings from operations									22.1	19.5	23.3
Less: Intersegment
Earnings from Operations:
Gross profit									(2.4)	(4.2)	(4.2)
SG&A expenses									2.4	4.2	4.2
Earnings from operations									0	0	0
Corporate
Earnings from Operations:
Earnings from operations									$ (98.5)	$ (83.3)	$ (88)
[1]	Fiscal year included 53 weeks.

Segment Disclosures - Summary o

Segment Disclosures - Summary of Revenue From Services by Geographic Area (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Oct. 01, 2017	Jul. 02, 2017	Apr. 02, 2017	Jan. 01, 2017	Oct. 02, 2016	Jul. 03, 2016	Apr. 03, 2016	Dec. 31, 2017	Jan. 01, 2017	Jan. 03, 2016
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue from services	$ 1,422.3	$ 1,328.8	$ 1,333.6	$ 1,289.7	$ 1,304.4	$ 1,247.8	$ 1,375.5	$ 1,349.1	$ 5,374.4	$ 5,276.8	$ 5,518.2	[1]
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue from services									3,894.6	3,722.5	3,705.2
International
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue from services									$ 1,479.8	$ 1,554.3	$ 1,813
[1]	Fiscal year included 53 weeks.

Segment Disclosures - Summary87

Segment Disclosures - Summary of Long-Lived Assets By Geographic Area (Details) - USD ($) $ in Millions	Dec. 31, 2017	Jan. 01, 2017
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	$ 86.1	$ 80.8
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	74.3	69.5
International
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	$ 11.8	$ 11.3

New Accounting Pronouncements N

New Accounting Pronouncements New Accounting Pronouncements (Details) $ in Millions	Jan. 01, 2018USD ($)
Accounting Standards Update 2014-09 | Difference between Revenue Guidance in Effect before and after Topic 606 | Scenario, Forecast
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect of new accounting principle in period of adoption	$ 5

Related Party Transactions (Det

Related Party Transactions (Details)	Dec. 31, 2017
Class B common stock | Executive Chairman and Chairman of the Board and Director | Terence E. Adderley
Related Party Transaction [Line Items]
Ownership percentage of parent company	93.00%

Selected Quarterly Financial 90

Selected Quarterly Financial Data (unaudited) - Schedule of Quarterly Financial Information (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Oct. 01, 2017	Jul. 02, 2017	Apr. 02, 2017	Jan. 01, 2017	Oct. 02, 2016	Jul. 03, 2016	Apr. 03, 2016	Dec. 31, 2017	Jan. 01, 2017	Jan. 03, 2016
Quarterly Financial Information Disclosure [Abstract]
Revenue from services	$ 1,422.3	$ 1,328.8	$ 1,333.6	$ 1,289.7	$ 1,304.4	$ 1,247.8	$ 1,375.5	$ 1,349.1	$ 5,374.4	$ 5,276.8	$ 5,518.2	[1]
Gross profit	263	230.7	228.8	231.6	228	215.1	230.5	232.7	954.1	906.3	920.3	[1]
SG&A expenses	234.6	212.5	208.5	215.2	208.2	196.3	220.6	218	870.8	843.1	853.6	[1]
Restructuring charges included in SG&A expenses	0	0	0	2.4	0	0	3.4	0	2.4	3.4	0
Gain on investment in PersolKelly Asia Pacific					0	87.2	0	0	0	87.2	0	[1]
Net earnings	$ 17.7	$ 23	$ 18.7	$ 12.2	$ 19.8	$ 80.9	$ 8.9	$ 11.2	$ 71.6	$ 120.8	$ 53.8	[1]
Basic earnings per share on common stock (in dollars per share)	$ 0.46	$ 0.59	$ 0.48	$ 0.31	$ 0.51	$ 2.08	$ 0.23	$ 0.29	$ 1.84	$ 3.10	$ 1.39	[1]
Diluted earnings per share on common stock (in dollars per share)	0.45	0.58	0.47	0.31	0.51	2.06	0.23	0.29	1.81	3.08	1.39	[1]
Dividends per share (in dollars per share)	$ 0.075	$ 0.075	$ 0.075	$ 0.075	$ 0.075	$ 0.075	$ 0.075	$ 0.05	$ 0.30	$ 0.275	$ 0.20	[1]
Quantifying misstatement in current year financial statements amount		$ 2.8							$ 1.4
Adjustment for amounts determined to be uncollectible					$ 2.8
[1]	Fiscal year included 53 weeks.

Schedule II - Valuation Reser91

Schedule II - Valuation Reserves (Details) - Valuation Reserves - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017		Jan. 01, 2017	Jan. 03, 2016
Allowance for doubtful accounts
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of year	$ 12.5		$ 10.5	$ 10.7
Charged to costs and expenses	5.3		10.2	3.7
Charged to other accounts	0.3	[1]	0.8	0	[1]
Currency exchange effects	0.6		(0.8)	(0.5)
Deductions from reserves	(5.8)		(8.2)	(3.4)
Balance at end of year	12.9		12.5	10.5
Deferred tax assets valuation allowance
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of year	42.1		50.9	58.5
Charged to costs and expenses	1.7		2.4	2
Charged to other accounts	0		0	0
Currency exchange effects	3.3		(2.9)	(5.3)
Deductions from reserves	(12.5)		(8.3)	(4.3)
Balance at end of year	$ 34.6		$ 42.1	$ 50.9
[1]	Adjustment to provision for sales allowances charged to revenue from services.