Kelly Services (KELYA) 10-K 14 Feb 19 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2018	Feb. 03, 2019	Jul. 01, 2018
Document Information [Line Items]
Entity Registrant Name	Kelly Services Inc
Document Type	10-K
Current Fiscal Year End Date	--12-30
Entity Public Float			$ 709.7
Amendment Flag	false
Entity Central Index Key	55,135
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	FY
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Shell Company	false
Class A common stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		35,440,000
Class B common stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		3,432,072

Consolidated Statements of Earn

Consolidated Statements of Earnings - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Revenue from services	$ 5,513.9	$ 5,374.4
Cost of services	4,541.7	4,420.3	$ 4,370.5
Gross profit	972.2	954.1	906.3
Selling, general and administrative expenses	884.8	870.8	843.1
Earnings from operations	87.4	83.3	63.2
Loss on investment in Persol Holdings	96.2	0	0
Gain on investment in PersolKelly Asia Pacific	0	0	87.2
Other expense, net	(0.6)	(1.6)	(0.7)
Earnings (loss) before taxes and equity in net earnings (loss) of affiliate	(9.4)	81.7	149.7
Income tax (benefit) expense	(27.1)	12.8	30
Net earnings before equity in net earnings (loss) of affiliate	17.7	68.9	119.7
Equity in net earnings (loss) of affiliate	5.2	2.7	1.1
Net earnings	$ 22.9	$ 71.6	$ 120.8
Basic earnings per share	$ 0.59	$ 1.84	$ 3.10
Diluted earnings per share	0.58	1.81	3.08
Dividends per share	$ 0.30	$ 0.30	$ 0.275
Average shares outstanding (millions):
Basic (in shares)	38.8	38.3	38.1
Diluted (in shares)	39.1	39	38.4
Service
Revenue from services	$ 5,513.9	$ 5,374.4	$ 5,276.8

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Statement of Comprehensive Income [Abstract]
Net earnings	$ 22.9	$ 71.6	$ 120.8
Other comprehensive income, net of tax:
Foreign currency translation adjustments, net of tax benefit of $0.4 million, tax expense of $0.2 million and tax expense of $0.0 million, respectively	(8.4)	16.4	(0.6)
Less: Reclassification adjustments included in net earnings	(0.4)	0	(0.1)
Foreign currency translation adjustments	(8.8)	16.4	(0.7)
Unrealized gains (losses) on investment, net of tax expense of $0.0 million, tax expense of $30.2 million and tax benefit of $0.7 million, respectively	0	56.2	(1.1)
Pension liability adjustments, net of tax expense of $0.2 million, tax benefit of $0.1 million and tax benefit of $0.0 million, respectively	0.8	(0.6)	(0.3)
Less: Reclassification adjustments included in net earnings	0.1	0.1	0.1
Pension liability adjustments	0.9	(0.5)	(0.2)
Other comprehensive income (loss)	(7.9)	72.1	(2)
Comprehensive income	$ 15	$ 143.7	$ 118.8

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Statement of Comprehensive Income [Abstract]
Foreign currency translation adjustments, tax expense (benefit)	$ (0.4)	$ 0.2	$ 0
Tax expense (benefit) on unrealized gains (losses)	0	30.2	(0.7)
Pension liability adjustments, tax expense (benefit)	$ 0.2	$ (0.1)	$ 0

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Dec. 30, 2018	Dec. 31, 2017
Current Assets
Cash and equivalents	$ 35.3	$ 32.5
Trade accounts receivable, less allowances of $13.2 million and $12.9 million, respectively	1,293.3	1,286.7
Prepaid expenses and other current assets	71.9	65.1
Total current assets	1,400.5	1,384.3
Property and equipment:
Property and equipment	294.7	291.8
Accumulated depreciation	(208.4)	(205.7)
Net property and equipment	86.3	86.1
Deferred taxes	198.7	183.4
Goodwill, net	107.3	107.1
Investment in Persol Holdings	135.1	228.1
Investment in equity affiliate	121.3	117.4
Other assets	265.2	271.8
Total noncurrent assets	913.9	993.9
Total Assets	2,314.4	2,378.2
Current Liabilities
Short-term borrowings	2.2	10.2
Accounts payable and accrued liabilities	540.6	537.7
Accrued payroll and related taxes	266	287.4
Accrued workers' compensation and other claims	26	25.7
Income and other taxes	62.7	65.2
Total current liabilities	897.5	926.2
Noncurrent Liabilities
Accrued workers' compensation and other claims	50.5	49.9
Accrued retirement benefits	162.9	178.1
Other long-term liabilities	44	72.5
Total noncurrent liabilities	257.4	300.5
Commitments and contingencies (See Commitments and Contingencies footnotes)
Treasury stock, at cost
Paid-in capital	24.4	32.2
Earnings invested in the business	1,138.1	983.6
Accumulated other comprehensive income (loss)	(17.1)	130.8
Total stockholders' equity	1,159.5	1,151.5
Total Liabilities and Stockholders' Equity	2,314.4	2,378.2
Class A common stock
Capital stock, $1.00 par value
Common stock, value	36.6	36.6
Treasury stock, at cost
Treasury stock, value	(25.4)	(34.6)
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. 30, 2018	Dec. 31, 2017
Allowance for trade accounts receivable	$ 13.2	$ 12.9
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)	1.2	1.7
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 (Loss)
Balance at beginning of year at Jan. 03, 2016		$ 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)
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)
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
Increase (Decrease) in Stockholders' Equity
Issuance of restricted stock and other				9.2	0	(7.8)
Net earnings	22.9						22.9
Dividends							(11.8)
Other comprehensive income (loss), net of tax	(7.9)							(7.9)
Balance at end of year at Dec. 30, 2018	$ 1,159.5	$ 36.6	$ 3.5	$ (25.4)	$ (0.6)	$ 24.4	1,138.1	(17.1)
Increase (Decrease) in Stockholders' Equity
Cumulative effect of new accounting principle in period of adoption | Accounting Standards Update 2016-01							140	$ (140)
Cumulative effect of new accounting principle in period of adoption | Accounting Standards Update 2014-09							$ 3.4

Consolidated Statements of Cash

Consolidated Statements of Cash Flows $ in Millions	12 Months Ended
	Dec. 30, 2018USD ($)		Dec. 31, 2017USD ($)		Jan. 01, 2017USD ($)
Cash flows from operating activities:
Net earnings	$ 22.9		$ 71.6		$ 120.8
Adjustments to reconcile net earnings to net cash from operating activities:
Depreciation and amortization	26.2		22.7		21.3
Provision for bad debts	3		5.6		11
Stock-based compensation	8.1		9.1		10.2
Deferred income taxes	(47.5)		(5.9)		7.4
Loss on investment in Persol Holdings	96.2		0		0
Gain on investment in PersolKelly Asia Pacific	0		0		(87.2)
Equity in net earnings of PersolKelly Asia Pacific	(5.2)		(2.7)		(1.1)
Other, net	(0.8)		0.2		(2.8)
Changes in operating assets and liabilities, net of acquisition	(41.5)		(29.8)		(39.5)
Net cash from operating activities	61.4		70.8		40.1
Cash flows from investing activities:
Capital expenditures	(25.6)		(24.6)		(12.7)
Acquisition of company, net of cash received	0		(37.2)		0
Investment in equity securities	(5)		0		0
Net cash proceeds from investment in PersolKelly Asia Pacific equity affiliate	0		0		23.3
(Loan to) proceeds from repayment of loan to equity affiliate	(7)		0.6		0
Proceeds from company-owned life insurance	7.9		0		0
Other investing activities	(0.1)		0.2		0
Net cash (used in) from investing activities	(29.8)		(61)		10.6
Cash flows from financing activities:
Net change in short-term borrowings	(7.8)		10.1		(55.9)
Dividend payments	(11.8)		(11.6)		(10.7)
Payments of tax withholding for restricted shares	(6.9)		(1.8)		(2.2)
Other financing activities	0		(0.1)		(0.3)
Net cash used in financing activities	(26.5)		(3.4)		(69.1)
Effect of exchange rates on cash, cash equivalents and restricted cash	(1.9)		(3.8)		6.3
Net change in cash, cash equivalents and restricted cash	3.2		2.6		(12.1)
Cash, cash equivalents and restricted cash at beginning of year	36.9	[1]	34.3	[1]	46.4
Cash, cash equivalents and restricted cash at end of year	40.1	[1]	36.9	[1]	34.3	[1]
Cash and equivalents	35.3		32.5		29.6
Restricted cash included in prepaid expenses and other current assets	0.1		0		0.4
Restricted cash included in other assets	$ 4.7		$ 4.4		$ 4.3
[1]	(1) The following table provides a reconciliation of cash, cash equivalents and restricted cash to the amounts reported in our consolidated balance sheet:

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 30, 2018
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 30, 2018 ( 2018 ), December 31, 2017 ( 2017 ) and January 1, 2017 ( 2016 ), all of which contained 52 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 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. Investment in Persol Holdings The Company’s investment in Persol Holdings, as further described in the Investment in Persol Holdings footnote, is carried at fair value with the changes in fair value recognized in net earnings. The fair value of the investment is based on the quoted market price. Investment in PersolKelly Asia Pacific The Company has a 49% ownership interest in their equity affiliate, PersolKelly Asia Pacific, which is accounted for under the equity method. The operating results of the equity affiliate are recorded on a one-quarter lag and included in equity in net earnings (loss) of affiliate in the consolidated statements of earnings. Foreign Currency Translation All of the Company’s international subsidiaries use their local currency as their functional currency, which is the currency in which they transact the majority of their activities. Revenue and expense accounts of foreign subsidiaries are translated to U.S. dollars at average exchange rates, while assets and liabilities are translated to U.S. dollars at year-end exchange rates. Resulting translation adjustments, net of tax, where applicable, are reported as accumulated foreign currency translation adjustments in stockholders’ equity and are recorded as a component of accumulated other comprehensive income (loss). Revenue Recognition See Revenue footnote for a description of the accounting policy related to revenue recognition. Cost of Services Cost of services are those costs directly associated with the earning of revenue. The primary examples of these types of costs are temporary employee wages, along with other employee related costs, including associated payroll taxes, temporary employee benefits, such as service bonus and holiday pay, and workers’ compensation costs. These costs differ fundamentally from SG&A expenses in that they arise specifically from the action of providing our services to customers whereas SG&A costs are incurred regardless of whether or not we place temporary employees with our customers. Advertising Expenses Advertising expenses, which are expensed as incurred and are included in SG&A expenses, were $8.7 million in 2018 , $7.9 million in 2017 and $7.6 million in 2016 . 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, impairment of equity affiliates, 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 2018 2017 Life (In millions of dollars) Land $ 3.8 $ 3.8 — Work in process 12.2 5.3 — Buildings and improvements 65.3 64.9 15 to 45 years Computer hardware and software 153.3 154.2 3 to 12 years Equipment, furniture and fixtures 34.6 37.9 5 years Leasehold improvements 25.5 25.7 The lesser of the life of the lease or 5 years. Total property and equipment $ 294.7 $ 291.8 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 $24.0 million for 2018 , $21.8 million for 2017 and $20.7 million for 2016 . 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, Equity Method Investments and Equity Securities The Company evaluates long-lived assets and intangible assets with definite lives for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. When estimated undiscounted future cash flows will not be sufficient to recover the 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. Goodwill is tested for impairment by comparing the estimated fair value of a reporting unit to its carrying value. To derive the estimated fair value of reporting units, we primarily relied on an income approach. Under the income approach, estimated fair value is determined based on estimated future cash flows discounted by an estimated weighted-average cost of capital, which reflects the overall level of inherent risk of the reporting unit being measured. Estimated future cash flows are based on our internal projection model and reflects management’s outlook for the reporting units. If the estimated fair value of a reporting unit exceeds the carrying value of the net assets assigned to a reporting unit, goodwill is not considered impaired and no further testing is required. If the carrying value of the net assets assigned to a reporting unit exceeds the estimated fair value of a reporting unit, goodwill is deemed impaired and is written down to the extent of the difference. We evaluate our equity method investment as well as any equity securities measured under the measurement alternative 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 or equity securities, 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 at year-end 2018 and 2017 . 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 $22.9 million and $18.6 million at year-end 2018 and 2017 , 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 (“GILTI”) are accounted for as 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 In the U.S., the Company has a combination of insurance and self-insurance contracts under which we effectively bear the first $1.0 million of risk per single accident. The Company establishes accruals for workers’ compensation claims utilizing actuarial methods to estimate the undiscounted future cash payments that will be made to satisfy the claims, including an allowance for incurred-but-not-reported claims. The Company retains an independent consulting actuary to establish loss development factors, based on historical claims experience as well as industry experience, and applies those factors to current claims information to derive an estimate of the ultimate claims liability. In preparing the estimates, the consulting actuary considers a number of assumptions and multiple generally accepted actuarial methods in the course of preparing the loss forecast for claims. When claims exceed the applicable loss limit or self-insured retention and realization of recovery of the claim from existing insurance policies is deemed probable, the Company records a receivable from the insurance company for the excess amount. The receivable is included in prepaid expenses and other current assets and other assets in the consolidated balance sheet at year end. The Company evaluates the accrual quarterly throughout the year and makes adjustments as needed, and the ultimate cost of these claims may be greater than or less than the established accrual.

Revenue

Revenue	12 Months Ended
	Dec. 30, 2018
Revenue from Contract with Customer [Abstract]
Revenue	Revenue Adoption of ASC Topic 606, Revenue from Contracts with Customers On January 1, 2018, we adopted Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers (“ASC 606”), using the modified retrospective method applied to those contracts which were not completed as of January 1, 2018. Results for reporting periods beginning after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and continue to be reported in accordance with our historic accounting under ASC 605. We recorded a net increase to opening earnings invested in the business of $3.4 million as of January 1, 2018 due to the cumulative impact of adopting ASC 606. The impact is primarily driven by the deferral of contract costs related to our customer contracts of $5.2 million , partially offset by deferring revenue billed at a point in time for services performed over time of $0.6 million and a deferred tax liability of $1.2 million . As of and for year to date 2018, the consolidated financial statements were not materially impacted as a result of the application of Topic 606 compared to Topic 605. Revenue Recognition Revenues are recognized when control of the promised services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those services. Our revenues are recorded net of any sales, value added, or similar taxes collected from our customers. We generate revenue from: the hourly sales of services by our temporary employees to customers (“staffing solutions” revenue), the recruiting of permanent employees for our customers (“permanent placement” revenue), and through our talent fulfillment and outcome-based activities (“talent solutions” and “outcome-based services” revenue). We record revenues from sales of services and the related direct costs in accordance with the accounting guidance on reporting revenue gross as a principal versus net as an agent. When Kelly is the principal, we demonstrate control over the service by being the employer of record for the individuals performing the service, by being primarily responsible to our customers and by having a level of discretion in establishing pricing in which the gross amount is recorded as revenues. When Kelly arranges for other contingent labor suppliers and/or service providers to perform services for the customer, we do not control those services before they are transferred, and therefore, the amounts billed to our customers are net of the amounts paid to the secondary suppliers/service providers and the net amount is recorded as revenues. Staffing Solutions Revenue Staffing solutions can be branch-delivered (Americas and EMEA regions) or centrally delivered (within Global Talent Solutions (“GTS”)). Our Americas Staffing segment is organized to deliver services in a number of specialty staffing solutions, which are summarized as: commercial, specialized professional/technical (“PT”) and educational staffing. Staffing solutions contracts are short-term in nature. Billings are generally negotiated and invoiced on a per-hour or per-unit basis as the temporary staffing services are transferred to the customer. Revenue from the majority of our staffing solutions services continues to be recognized over time as the customer simultaneously receives and consumes the services we provide. We have applied the practical expedient to recognize revenue for these services over the term of the agreement in proportion to the amount we have the right to invoice the customer. Permanent Placement Revenue Permanent placement solutions can be branch-delivered (Americas and EMEA regions) or centrally delivered (within GTS). Our permanent placement revenue is recorded at the point in time the permanent placement candidate begins full-time employment. On the candidate start date, the customer accepts the candidate and can direct the use of the candidate as well as obtains the significant risk and rewards of the candidate. As such, we consider this the point the control transfers to the customer. Talent Solutions and Outcome-Based Services Revenue In addition to centrally delivered staffing services, our GTS segment also includes talent solutions (contingent workforce outsourcing “CWO”, payroll process outsourcing “PPO” and recruitment process outsourcing “RPO”) and outcome-based services (business process outsourcing “BPO”, KellyConnect, career transition/outplacement services and talent advisory services). Billings are generally negotiated and invoiced on a measure of time (hours, weeks, months) or per-unit basis for our services performed. We continue to recognize revenue from the majority of our talent solutions services and our outcome-based services over time as the customer simultaneously receives and consumes the services we provide. We have applied the practical expedient to recognize revenue for these services over the term of the agreement in proportion to the amount we have the right to invoice the customer. The following table presents our segment revenues disaggregated by service type (in millions): 2018 Branch-Delivered Staffing Americas Staffing Staffing Solutions Commercial $ 1,679.6 Educational Staffing 428.0 Professional/Technical 272.2 Permanent Placement 37.9 Total Americas Staffing 2,417.7 International Staffing Staffing Solutions 1,087.7 Permanent Placement 28.9 Total International Staffing 1,116.6 Global Talent Solutions Talent Fulfillment Staffing Solutions 1,117.6 Permanent Placement 1.9 Talent Solutions 362.8 Total Talent Fulfillment 1,482.3 Outcome-Based Services 515.1 Total Global Talent Solutions 1,997.4 Total Intersegment (17.8 ) Total Revenue from Services $ 5,513.9 Our operations are subject to different economic and regulatory environments depending on geographic location. Our GTS segment operates in Americas, EMEA and APAC regions. For 2018 and 2017, GTS made up $1,929.3 million and $1,943.3 million in total Americas, respectively, $45.9 million and $37.4 million in total EMEA, respectively, and the entire balance in APAC. The below table presents our revenues disaggregated by geography (in millions): December Year to Date 2018 2017 Americas United States $ 3,930.0 $ 3,894.6 Canada 142.4 140.3 Mexico 125.0 118.8 Puerto Rico 96.6 68.3 Brazil 35.2 48.6 Total Americas 4,329.2 4,270.6 EMEA France 278.9 277.1 Switzerland 212.7 216.9 Portugal 196.9 176.0 United Kingdom 108.8 88.7 Russia 100.4 93.2 Italy 77.5 61.9 Germany 57.1 59.9 Ireland 44.6 32.0 Norway 34.4 33.3 Other 51.2 46.5 Total EMEA 1,162.5 1,085.5 Total APAC 22.2 18.3 Total Kelly Services, Inc. $ 5,513.9 $ 5,374.4 Variable Consideration Certain customers may receive cash-based incentives or credits, which are accounted for as a form of variable consideration. We estimate these amounts based on the expected or likely amount to be provided to customers and reduce revenues recognized to the extent that it is probable that a significant reversal of such adjustment will not occur. Provisions for sales allowances (billing adjustments related to errors, service issues and compromises on billing disputes), based on historical experience, are recognized at the time the related sale is recognized as a reduction in revenue from services. Payment Terms Customer payments are typically due within 60 days of invoicing, but may be shorter or longer depending on contract terms. Management does not assess whether a contract has a significant financing component if the expectation at contract inception is that the period between payment by the customer and the transfer of the services to the customer will be less than one year. We do not have any significant financing components or extended payment terms. Deferred Revenue Items which are billed to the customer at a point in time, rather than billed over time as the services are delivered to the customer, are assessed for potential revenue deferral. At this time, the balance of the contract liability as well as the amount of revenue recognized in the reporting period that was included in the deferred revenue balance at the beginning of the period is not material. Deferred Costs Sales commissions paid at initial contract inception and upon contract renewal by our sales team are considered incremental and recoverable costs of obtaining a contract with a customer. The sales commissions (and related fringe benefits such as taxes and benefits) are deferred and then amortized on a straight-line basis over an appropriate period of benefit that we have determined to be contract duration. We determined the period of benefit by taking into consideration our customer contracts and other relevant factors. Anticipated renewal periods are not included in the amortization period of the initial commission. Amortization expense is included in SG&A expenses in the consolidated statements of earnings. As a practical expedient, sales commissions with amortization periods of 12 months or less are expensed as incurred. These costs are recorded in SG&A expenses in the consolidated statements of earnings. Deferred sales commissions, which are included in other assets in the consolidated balance sheet, were $2.3 million as of year-end 2018 and $3.2 million as of January 1, 2018. Amortization expense for the deferred costs was $1.7 million for 2018. As of year-end 2018, there was no impairment loss in relation to the costs capitalized. Occasionally, fulfillment costs are incurred after obtaining a contract in order to generate a resource that will be used to provide our services. These costs are considered incremental and recoverable costs to fulfill our contract with the customer. These costs to fulfill a contract are deferred and then amortized on a straight-line basis over a period of benefit that we have determined to be the average length of assignment of the employees. We determined the period of benefit by taking into consideration our customer contracts, attrition rates and other relevant factors. Amortization expense is included in SG&A expenses in the consolidated statements of earnings. Deferred fulfillment costs, which are included in prepaid expenses and other current assets in the consolidated balance sheet, were $3.0 million as of year-end 2018 and $2.0 million as of January 1, 2018. Amortization expense for the deferred costs was $13.0 million for 2018. As of year-end 2018, there was no impairment loss in relation to the costs capitalized. Unsatisfied Performance Obligations The Company does not disclose the value of unsatisfied performance obligations for (i) contracts with an original expected length of one year or less and (ii) contracts for which we recognize revenue at the amount to which we have the right to invoice for services performed.

Acquisition

Acquisition	12 Months Ended
	Dec. 30, 2018
Business Combinations [Abstract]
Acquisition	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. In the first quarter of 2018, the Company paid a working capital adjustment of $0.2 million , resulting in an increase of goodwill (see Goodwill footnote). Pro forma results of operations for this acquisition have not been presented as it is not material to the consolidated statements 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 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. The amount of goodwill expected to be deductible for tax purposes is approximately $18.8 million as of year-end 2018. An indemnification asset of $2.8 million was recognized as of the acquisition date related to pre-acquisition tax liabilities. As of year-end 2018, the indemnification asset is $0.1 million with the change driven by cash received from the seller to pay pre-acquisition tax liabilities.

Investment in Persol Holdings

Investment in Persol Holdings	12 Months Ended
	Dec. 30, 2018
Investment in Persol Holdings [Abstract]
Investment in Persol Holdings	Investment in Persol Holdings The Company has a yen-denominated investment in the common stock of Persol Holdings, the Company’s joint venture partner in PersolKelly Asia Pacific. As our investment is a noncontrolling interest in Persol Holdings, this investment is recorded at fair value based on the quoted market price of Persol Holdings stock on the Tokyo Stock Exchange as of the period end (see Fair Value Measurements footnote). The Company adopted Accounting Standards Update (“ASU”) 2016-01 and as a result, effective January 1, 2018, all changes in fair value on the investment are recognized in net earnings which previously were recorded in other comprehensive income. Accordingly, for the year ended 2018, a loss on the investment of $96.2 million was recorded entirely in the loss on investment in Persol Holdings in the consolidated statements of earnings. During 2017, an unrealized gain, net of tax, of $56.2 million was recorded in other comprehensive income, and in accumulated other comprehensive income (loss), a component of stockholders’ equity. A cumulative catch-up adjustment of the prior net unrealized gains previously recorded in other comprehensive income, and in accumulated other comprehensive income (loss), a component of stockholders’ equity, was recorded in earnings invested in the business as of January 1, 2018 for $140.0 million , net of $69.9 million of taxes.

Investment in PersolKelly Asia

Investment in PersolKelly Asia Pacific	12 Months Ended
	Dec. 30, 2018
Equity Method Investments and Joint Ventures [Abstract]
Investment in PersolKelly Asia Pacific	Investment in PersolKelly Asia Pacific In 2016, the Company and Persol Holdings, a leading integrated human resources company in Japan, completed a transaction to form a new joint venture, PersolKelly 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 in 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 statements of earnings, which amounted to $5.2 million in 2018 , $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. The Company also evaluates the investment in PersolKelly Asia Pacific for potential impairment quarterly or whenever events or changes in circumstances indicate that there is an other than temporary decline in the value of the investment. 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 statements 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 $121.3 million as of year-end 2018 and $117.4 million as of year-end 2017 . The net amount due from PersolKelly Asia Pacific, a related party, was $10.2 million as of year-end 2018 , including loans made to PersolKelly Asia Pacific for a total of $7.0 million in 2018 to fund working capital requirements as a result of their sustained revenue growth. The net amount due to PersolKelly Asia Pacific was $2.3 million as of year-end 2017 . The amount included in trade accounts payable for staffing services provided by PersolKelly Asia Pacific as a supplier to secondary supplier programs was $0.2 million as of year-end 2018 and $2.5 million as of year-end 2017 . In 2017, TS Kelly Workforce Solutions, a previous joint venture which was transferred to PersolKelly Asia Pacific in the first quarter of 2017, made a loan repayment of $0.6 million to the Company.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 30, 2018
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 assets measured at fair value on a recurring basis as of year-end 2018 and 2017 in the consolidated balance sheet by fair value hierarchy level, as described below. Level 1 measurements consist of unadjusted quoted prices in active markets for identical assets or liabilities. Level 2 measurements include quoted prices in markets that are not active or model inputs that are observable either directly or indirectly for substantially the full term of the asset or liability. Level 3 measurements include significant unobservable inputs. Fair Value Measurements on a Recurring Basis Description Total Level 1 Level 2 Level 3 (In millions of dollars) Money market funds $ 4.6 $ 4.6 $ — $ — Investment in Persol Holdings 135.1 135.1 — — Total assets at fair value $ 139.7 $ 139.7 $ — $ — 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 $ — $ — Investment in Persol Holdings 228.1 228.1 — — Total assets at fair value $ 232.4 $ 232.4 $ — $ — Money market funds as of year-end 2018 and 2017 represent investments in money market accounts, all of which are restricted as to use and are included in other assets in the consolidated balance sheet. The money market funds that are restricted as to use account for the majority of our restricted cash balance and represents cash balances that are required to be maintained to fund disability claims in California. The valuations of money market funds were based on quoted market prices of those accounts as of the respective period end. The valuation of the investment in Persol Holdings is based on the quoted market price of Persol Holdings stock on the Tokyo Stock Exchange as of the period end. Effective January 1, 2018, the changes in fair value of this investment are recorded in the consolidated statements of earnings (see Investment in Persol Holdings footnote). In 2017, changes in fair value were recorded in other comprehensive income, and in accumulated other comprehensive income (loss), a component of stockholders’ equity. The cost of this yen-denominated investment, which fluctuates based on foreign exchange rates, was $18.8 million at year-end 2018 and $18.4 million at year-end 2017 . Equity Investment Without Readily Determinable Fair Value The Company made a minority investment in Business Talent Group, LLC (“BTG”) in the third quarter of 2018, which is included in other assets in the consolidated balance sheet. This investment is measured using the measurement alternative for equity investments without a readily determinable fair value. The measurement alternative represents cost, less impairment, plus or minus observable price changes. The carrying amount of $5.0 million represents the purchase price. There have been no adjustments to the carrying amount or impairments on the investment as of year-end 2018. 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 2018 and 2017 and determined that goodwill was not impaired. In 2018 and 2017 , we performed 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.

Goodwill

Goodwill	12 Months Ended
	Dec. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	Goodwill The changes in the carrying amount of goodwill for the fiscal year 2018 are included in the table below. See Acquisition footnote for a description of the additions to goodwill in 2018. As of Year-End 2017 Additions to Goodwill As of Year-End 2018 (In millions of dollars) Americas Staffing $ 44.6 $ 0.2 $ 44.8 Global Talent Solutions 62.5 — 62.5 International Staffing — — — $ 107.1 $ 0.2 $ 107.3

Other Assets

Other Assets	12 Months Ended
	Dec. 30, 2018
Other Assets [Abstract]
Other Assets	Other Assets Included in other assets are the following: 2018 2017 (In millions of dollars) Life insurance cash surrender value (see Retirement Benefits footnote) $ 172.5 $ 188.7 French CICE (1) 26.4 28.1 Intangibles, net of accumulated amortization of $19.6 million in 2018 and $18.6 million in 2017 (2) 16.5 18.2 Long-term customer receivable 12.4 12.4 Workers' compensation and other claims receivable (3) 8.6 10.5 Other (4) 28.8 13.9 Other assets $ 265.2 $ 271.8 (1) French CICE is a wage subsidy receivable related to a law to enhance the competitiveness of businesses in France. (2) In 2017, $18.3 million of intangibles were acquired through the acquisition of TOC, 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. Intangible amortization expense, which is included in SG&A expenses, was $1.8 million , $0.9 million and $0.6 million in 2018 , 2017 and 2016 , respectively. The amortization expense for the intangibles acquired in 2017 will be $1.6 million in 2019 and 2020, $1.5 million in 2021 and $1.2 million in 2022 and 2023. (3) Workers’ compensation and other claims receivable represents receivables from the insurance company for U.S. workers’ compensation and automobile liability claims in excess of the applicable loss limits. (4) The increase in Other as of year-end 2018 is primarily due to $7.0 million related to loans to our equity affiliate (see Investment in PersolKelly Asia Pacific footnote); $5.0 million related to the minority investment in BTG and $2.3 million for deferred sales commissions.

Debt

Debt	12 Months Ended
	Dec. 30, 2018
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. The Facility is secured by assets of the Company, excluding trade accounts receivable. At year-end 2018 , there were no borrowings under the Facility and a remaining borrowing capacity of $150.0 million . At year-end 2017 , borrowings under the Facility were $9.5 million with an interest rate of 4.70% , and the remaining borrowing capacity was $140.5 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 2018 and 2017 . The Facility’s financial covenants and restrictions are described below, all of which were met at year-end 2018 : • 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 2018 , 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 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 . 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 $11.1 million as of year-end 2018 . There were $2.2 million borrowings under these lines at year-end 2018 compared to $0.7 million at year-end 2017 . The weighted average interest rate for these borrowings, which were primarily related to India, was 8.42% at year-end 2018 and 8.23% at year-end 2017.

Retirement Benefits

Retirement Benefits	12 Months Ended
	Dec. 30, 2018
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 $174.8 million and $188.3 million as of year-end 2018 and 2017 , respectively, and is included in current accrued payroll and related taxes and noncurrent accrued retirement benefits in the consolidated balance sheet. The cost of participants’ earnings or loss on this liability, which were included in SG&A expenses in the consolidated statements of earnings, were a loss of $8.6 million in 2018 , earnings of $22.3 million in 2017 and earnings of $10.5 million in 2016 . 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 $172.5 million and $188.7 million at year-end 2018 and 2017 , respectively. The cash surrender value of these insurance policies is included in other assets in the consolidated balance sheet. During 2018, proceeds of $7.9 million million were received in connection with a partial surrender of these policies. Tax-free earnings or loss on these assets, which were included in SG&A expenses in the consolidated statements of earnings and which offset the related earnings or loss on the liability, were a loss of $8.8 million in 2018 , earnings of $22.3 million in 2017 and earnings of $9.7 million in 2016 . The net expense for retirement benefits for the qualified and nonqualified plans, including Company matching contributions for full-time employees, totaled $9.5 million in 2018 , $8.6 million in 2017 and $9.0 million in 2016 . This expense is included in total SG&A expenses in the consolidated statements 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 2018 were $11.7 million , $7.9 million and $3.8 million , respectively. 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. Total pension expense for these plans was $0.5 million in 2018 and $0.4 million in 2017 and 2016. Pension contributions and the amount of accumulated other comprehensive income expected to be recognized in 2019 are not significant.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 30, 2018
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. Accumulated Other Comprehensive Income (Loss) The changes in accumulated other comprehensive income (loss) by component, net of tax, during 2018 , 2017 and 2016 are included in the table below. Amounts in parentheses indicate debits. See Investment in Persol Holdings footnote for a description of the cumulative-effect adjustment from the adoption of ASU 2016-01. 2018 2017 2016 (In millions of dollars) Foreign currency translation adjustments: Beginning balance $ (6.9 ) $ (23.3 ) $ (22.6 ) Other comprehensive income (loss) before classifications (8.4 ) 16.4 (0.6 ) Amounts reclassified from accumulated other comprehensive income (0.4 ) (1) — (0.1 ) (1) Net current-period other comprehensive income (loss) (8.8 ) 16.4 (0.7 ) Ending balance (15.7 ) (6.9 ) (23.3 ) Unrealized gains and losses on investment: Beginning balance 140.0 83.8 84.9 Cumulative-effect adjustment from adoption of ASU 2016-01, Financial Instruments (140.0 ) — — Other comprehensive income (loss) before classifications — 56.2 (1.1 ) Amounts reclassified from accumulated other comprehensive income — — — Net current-period other comprehensive income (loss) (140.0 ) 56.2 (1.1 ) Ending balance — 140.0 83.8 Pension liability adjustments: Beginning balance (2.3 ) (1.8 ) (1.6 ) Other comprehensive income (loss) before classifications 0.8 (0.6 ) (0.3 ) Amounts reclassified from accumulated other comprehensive income 0.1 (2) 0.1 (2) 0.1 (2) Net current-period other comprehensive income (loss) 0.9 (0.5 ) (0.2 ) Ending balance (1.4 ) (2.3 ) (1.8 ) Total accumulated other comprehensive income (loss) $ (17.1 ) $ 130.8 $ 58.7 (1) Amount was recorded in the other expense, net line item in the consolidated statements of earnings. (2) Amount was recorded in the SG&A expenses line item in the consolidated statements of earnings.

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 30, 2018
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share The reconciliation of basic earnings per share on common stock for the year-end 2018 , 2017 and 2016 follows (in millions of dollars except per share data). 2018 2017 2016 Net earnings $ 22.9 $ 71.6 $ 120.8 Less: Earnings allocated to participating securities (0.2 ) (1.1 ) (2.6 ) Net earnings available to common shareholders $ 22.7 $ 70.5 $ 118.2 Average common shares outstanding (millions): Basic 38.8 38.3 38.1 Dilutive share awards 0.3 0.7 0.3 Diluted 39.1 39.0 38.4 Basic earnings per share $ 0.59 $ 1.84 $ 3.10 Diluted earnings per share $ 0.58 $ 1.81 $ 3.08 Potentially dilutive shares outstanding are primarily related to performance shares for 2018 , 2017 , and 2016 . Stock options excluded from the computation of diluted earnings per share due to their anti-dilutive effect for 2016 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. 30, 2018
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% of the outstanding Class A Stock, adjusted for EIP activity over the preceding five 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 2018 were 4.0 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 $8.1 million in 2018 , $9.1 million in 2017 and $10.2 million in 2016 , as well as related tax benefits of $4.4 million in 2018 , $4.2 million in 2017 and $3.9 million in 2016 . 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 2018 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 2017 440 $ 18.76 Granted 157 28.79 Vested (187 ) 17.67 Forfeited (54 ) 20.78 Nonvested at year-end 2018 356 $ 23.44 As of year-end 2018 , unrecognized compensation cost related to unvested restricted stock totaled $6.1 million . The weighted average period over which this cost is expected to be recognized is approximately 1.8 years. The weighted average grant date fair value per share of restricted stock granted during 2018 , 2017 and 2016 was $28.79 , $21.97 and $17.08 , respectively. The total fair value of restricted stock, which vested during 2018 , 2017 and 2016 , was $4.9 million , $5.8 million and $6.4 million , respectively. Performance Shares During 2018, 2017, and 2016, 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. 2018 Grant For the 2018 performance share grant (“2018 grant”), the total target number of performance shares granted is 222,000 , of which 177,000 shares are eligible to earn up to the maximum number of performance shares of 355,000 , which assumes 200% of the target shares originally granted. Target shares of 118,000 may be earned upon achievement of two financial goals (“financial measure performance shares”) and target shares of 59,000 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, 2020 and if earned, will cliff-vest after the approval by the Compensation Committee, which will be no later than March 15, 2021, if not forfeited by the recipient. No dividends are paid on financial measure and TSR performance shares. The 2018 grant also included 45,000 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 $28.40 . 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 2018, 2019, and 2020 goals. Accordingly, the Company remeasures the fair value of the 2018 financial measure performance shares each reporting period until the 2020 goals are set, after which the fair value will be fixed for the remaining performance period. As of year-end 2018, the current fair value for financial measure performance shares is $19.41 . The total nonvested shares at maximum level ( 200% ) related to financial measure performance awards at year-end 2018 is 219,000 . The TSR performance shares have an estimated fair value of $31.38 , 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 2018 is 109,000 . 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 the 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 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 2018, the current fair value for financial measure performance shares is $19.41 . The total nonvested shares at maximum level ( 200% ) related to financial measure performance awards at year-end 2018 is 254,000 . 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 interest rate. The total nonvested shares at maximum level ( 200% ) related to TSR performance awards at year-end 2018 is 127,000 . 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 had a three -year performance period through December 31, 2018. No dividends were paid on financial measure or TSR performance shares. The financial measure performance shares, which 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. During the first quarter of 2018, the final year of goals was set and the grant date fair value for the 2016 financial measure performance shares was set at $28.40 , and remained fixed for the remaining performance period. Based upon the level of achievement of specific financial performance goals for the 2016 grant, participants had the ability to receive up to 200% of the target number of shares originally granted. On February 13, 2019, the Compensation Committee approved the actual performance achievement of the financial measure performance shares for the 2016 grant. Actual performance resulted in participants achieving approximately 70% of target. These shares 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. The total nonvested shares related to the financial measure performance awards at year-end 2018 is 117,000 . 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. Based upon the level of achievement of the Company’s TSR relative to the S&P SmallCap 600 Index for the 2016 grant, participants had the ability to receive up to 200% of the target number of shares originally granted. On February 13, 2019, the Compensation Committee approved the actual achievement of the TSR performance shares for the 2016 grant. Actual performance resulted in participants achieving approximately 104% of target. These shares 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. The total nonvested shares related to the TSR performance awards at year-end 2018 is 57,000 . A summary of the status of all nonvested performance shares at target for 2018 is presented as follows below (in thousands of shares except per share data). The majority of the vested shares below is related to the 2015 performance share grant, which cliff-vested after approval from the Compensation Committee during the first quarter of 2018. 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 2017 592 $ 22.32 240 $ 18.17 Granted 163 28.64 59 31.38 Vested (229 ) 16.62 (109 ) 16.01 Forfeited (45 ) 26.18 (17 ) 22.94 Nonvested at year-end 2018 481 $ 23.58 173 $ 23.56 As of year-end 2018 , unrecognized compensation cost related to all unvested financial measure performance shares and TSR performance shares totaled $2.1 million and $1.6 million , respectively. The weighted average period over which the costs are expected to be recognized is approximately 1.7 years for both financial measure performance shares and TSR performance shares. The total fair value of financial measure performance shares and TSR performance shares, which vested during 2018 , was $7.7 million and $6.3 million , respectively.

Other Expense, Net

Other Expense, Net	12 Months Ended
	Dec. 30, 2018
Other Income and Expenses [Abstract]
Other Expense, Net	Other Expense, Net Included in other expense, net are the following: 2018 2017 2016 (In millions of dollars) Interest income $ 0.8 $ 0.7 $ 0.4 Interest expense (3.1 ) (2.7 ) (3.8 ) Dividend income 1.6 1.5 1.2 Foreign exchange gains (losses) 0.3 (1.1 ) 1.6 Other (0.2 ) — (0.1 ) Other expense, net $ (0.6 ) $ (1.6 ) $ (0.7 ) Dividend income includes dividends earned on the Company’s investment in Persol Holdings (see Investment in Persol Holdings footnote).

Income Taxes

Income Taxes	12 Months Ended
	Dec. 30, 2018
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Earnings (loss) before taxes and equity in net earnings (loss) of affiliate for the years 2018 , 2017 and 2016 were taxed under the following jurisdictions: 2018 2017 2016 (In millions of dollars) Domestic $ 53.1 $ 55.2 $ 112.4 Foreign (62.5 ) 26.5 37.3 Total $ (9.4 ) $ 81.7 $ 149.7 The provision for income taxes was as follows: 2018 2017 2016 (In millions of dollars) Current tax expense: U.S. federal $ 6.1 $ 6.6 $ 10.2 U.S. state and local 3.1 2.4 2.4 Foreign 11.2 9.7 10.0 Total current 20.4 18.7 22.6 Deferred tax (benefit) expense: U.S. federal (15.6 ) 0.4 11.8 U.S. state and local 1.0 0.1 2.0 Foreign (32.9 ) (6.4 ) (6.4 ) Total deferred (47.5 ) (5.9 ) 7.4 Total provision $ (27.1 ) $ 12.8 $ 30.0 Deferred taxes are comprised of the following: 2018 2017 (In millions of dollars) Depreciation and amortization $ (15.6 ) $ (13.4 ) Employee compensation and benefit plans 52.0 57.3 Workers’ compensation 15.0 14.5 Unrealized gain on securities (30.9 ) (60.1 ) Investment in equity affiliate (15.8 ) (15.5 ) Loss carryforwards 30.8 38.8 Credit carryforwards 155.6 132.7 Other, net 3.9 3.1 Valuation allowance (27.8 ) (34.6 ) Net deferred tax assets $ 167.2 $ 122.8 The deferred tax balance is classified in the consolidated balance sheet as: 2018 2017 (In millions of dollars) Deferred tax asset $ 198.7 $ 183.4 Other long-term liabilities (31.5 ) (60.6 ) $ 167.2 $ 122.8 The differences between income taxes from continuing operations for financial reporting purposes and the U.S. statutory rate of 21% in 2018 and 35% in 2017 and 2016 are as follows: 2018 2017 2016 (In millions of dollars) Income tax based on statutory rate $ (2.0 ) $ 28.6 $ 52.4 State income taxes, net of federal benefit 3.2 1.6 2.9 Foreign tax rate differential (8.3 ) (1.5 ) (4.5 ) General business credits (22.6 ) (18.1 ) (17.0 ) Life insurance cash surrender value 2.1 (7.4 ) (3.0 ) Foreign items 1.9 (1.3 ) 4.9 GILTI, net of foreign tax credit 0.5 — — Foreign-derived intangible income (0.9 ) — — Foreign business taxes 4.2 4.0 3.6 Non-deductible expenses 2.6 1.3 1.6 Tax law change (0.5 ) 13.9 — PersolKelly Asia Pacific transaction gain — — (4.8 ) Change in deferred tax realizability (4.3 ) (7.8 ) (5.9 ) Stock compensation (3.0 ) (0.7 ) — Other, net — 0.2 (0.2 ) Total $ (27.1 ) $ 12.8 $ 30.0 Our tax benefit or expense is affected by recurring items, such as the amount of pretax income and its mix by jurisdiction, U.S. work opportunity credits and the change in cash surrender value of non-taxable investments in life insurance policies. It is also affected by discrete items that may occur in any given period but are not consistent from period to period, such as tax law changes, changes in judgment regarding the realizability of deferred tax assets, or the tax effects of stock compensation. With the Company’s adoption of ASU 2016-01 in the first quarter of 2018, changes in the fair value of the Company’s investment in Persol Holdings are now recognized in the consolidated statements of earnings. These investment gains or losses are treated as discrete since they cannot be estimated. Several items have contributed to the variance in our income tax benefit or expense over the last three years. Income tax benefit for 2018 included a $29.4 million benefit from the loss on our investment in Persol Holdings, a lower U.S. income tax rate, and a benefit on the release of valuation allowances in Australia, offset by non-deductible losses on life insurance policies. Income tax expense in 2017 included a $13.9 million charge to revalue net deferred tax assets due to the U.S. Tax Cuts and Jobs Act (“the Act”), which reduced the U.S. federal corporate income tax rate from 35% to 21% . This charge was offset by a benefit from tax-exempt income on life insurance policies, and a benefit from the release of valuation allowances in Norway, Germany and France. Income tax expense in 2016 included a $23.5 million charge from the gain on the investment in PersolKelly Asia Pacific, offset by a benefit from the release of valuation allowances in Italy. General business credits primarily represent U.S. work opportunity credits. Foreign items include foreign tax credits, foreign non-deductible expenses and non-taxable income. Foreign business taxes include the French business tax and other taxes based on revenue less certain expenses and are classified as income taxes under ASC Topic 740 (“ASC 740”), Income Taxes. Non-deductible expenses include executive compensation and business meals and entertainment. For 2017, tax law change represents the revaluing of net deferred tax assets as a result of 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. For year-end 2017, the Company anticipated that the one-time transition tax under the Act would be zero. In accordance with SEC Staff Accounting Bulletin 118, a provisional amount of zero was recorded due to the need for additional analysis of historical data. During the third quarter of 2018, we completed our analysis of foreign subsidiary earnings and profits and finalized our transition tax calculation. Consistent with our estimate at year-end 2017, the transition tax was zero . The Company has U.S. general business credit carryforwards of $149.6 million which will expire from 2033 to 2038, foreign tax credit carryforwards of $5.9 million that expire from 2022 to 2028 and $0.1 million of state credit carryforwards that expire from 2026 to 2038, or have no expiration. The net tax effect of state and foreign loss carryforwards at year-end 2018 totaled $30.8 million , which expire as follows (in millions of dollars): Year Amount 2019-2020 $ 0.7 2021-2035 0.6 No expiration 29.5 Total $ 30.8 The work opportunity credit program generates a significant tax benefit. It is a temporary provision in the U.S. tax law and expires for employees hired after 2019. While the work opportunity credit has routinely been extended, it is uncertain whether it will again be extended. In the event the program is not renewed, we will continue to receive credits for qualified employees hired prior to 2020. 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. Sustained profitability by our United Kingdom subsidiaries makes release of their $14.2 million valuation allowance possible in the near term. Provision has not been made for additional income taxes on an estimated $141.8 million of undistributed earnings which are indefinitely reinvested. If these earnings were to be repatriated, the Company could be subject to foreign withholding tax and federal and state income tax, net of federal benefit, of $8.9 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: 2018 2017 2016 (In millions of dollars) Balance at beginning of the year $ 1.2 $ 1.4 $ 1.7 Additions for prior years’ tax positions — — 0.1 Reductions for prior years’ tax positions — — — Additions for settlements — — — Reductions for settlements — — — Reductions for expiration of statutes (0.1 ) (0.2 ) (0.4 ) Balance at end of the year $ 1.1 $ 1.2 $ 1.4 If the $1.1 million in 2018 , $1.2 million in 2017 and $1.4 million in 2016 of unrecognized tax benefits were recognized, they would have a favorable effect of $0.9 million in 2018 , $1.0 million in 2017 and $1.0 million in 2016 on income tax expense. The Company recognizes both interest and penalties as part of the income tax provision. Interest and penalties expense in 2018, 2017 and 2016 were not significant. Accrued interest and penalties were $0.2 million at year-end 2018 and 2017. 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 2015 through 2018 , Canada for fiscal years 2011 through 2018, France for fiscal years 2013 through 2018 , Mexico for fiscal years 2013 through 2018 , Portugal for fiscal years 2015 through 2018, Russia for fiscal years 2016 through 2018, Switzerland for fiscal years 2009 through 2018 , and the United Kingdom for fiscal years 2002 through 2018. 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 $0.3 million for 2018 , 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. 30, 2018
Supplemental Cash Flow Elements [Abstract]
Supplemental Cash Flow Information	Supplemental Cash Flow Information Changes in operating assets and liabilities, net of acquisition, as disclosed in the statements of cash flows, for the fiscal years 2018 , 2017 and 2016 , respectively, were as follows: 2018 2017 2016 (In millions of dollars) Increase in trade accounts receivable $ (32.0 ) $ (126.2 ) $ (93.9 ) Increase in prepaid expenses and other assets (9.5 ) (14.2 ) (10.5 ) Increase in accounts payable and accrued liabilities 17.0 63.9 58.4 (Decrease) increase in accrued payroll and related taxes (21.0 ) 32.9 1.9 Increase in accrued workers’ compensation and other claims 1.9 6.7 2.4 Increase in income and other taxes 2.1 7.1 2.2 Total changes in operating assets and liabilities, net of acquisition $ (41.5 ) $ (29.8 ) $ (39.5 ) The Company paid interest of $1.6 million in 2018 , $1.9 million in 2017 and $2.7 million in 2016 . The Company paid income taxes of $18.3 million in 2018 , $20.1 million in 2017 and $24.0 million in 2016 . Non-cash capital expenditures totaled $1.8 million , $3.0 million and $1.7 million at year-end 2018 , 2017 and 2016 , respectively.

Commitments

Commitments	12 Months Ended
	Dec. 30, 2018
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 2018 (in millions of dollars): Fiscal year: 2019 $ 26.7 2020 20.4 2021 15.2 2022 9.8 2023 4.7 Later years 4.9 Total $ 81.7 Lease expense for fiscal 2018 , 2017 and 2016 amounted to $31.4 million , $31.3 million and $33.1 million , respectively. In addition to operating lease agreements, the Company has entered into noncancelable purchase obligations totaling $33.1 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. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Contingencies	Contingencies In the ordinary course of business, the Company is continuously engaged in litigation, threatened litigation, or investigations arising in the ordinary course of its business, such as matters alleging auto liability, employment discrimination, wage and hour violations, claims for indemnification or liability, or violations of privacy rights or anti-competition regulations, which could result in a material adverse outcome. There are matters that were stayed pending a decision from the United States Supreme Court in the matter of Epic Systems Corp. v. Lewis , regarding the enforceability of class action waivers in favor of arbitration. On May 21, 2018, the Court determined that class action waivers in employment contracts are enforceable. As a result of the ruling, the majority of courts have been enforcing our arbitration agreements and class action waivers, and staying class action matters pending the results of the individual arbitration proceedings. 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 and in accrued workers’ compensation and other claims in the consolidated balance sheet. At year-end 2018 and 2017 , the gross accrual for litigation costs amounted to $12.8 million and $5.3 million , respectively. The Company maintains insurance coverage which may cover certain claims. When claims exceed the applicable loss limit and realization of recovery of the claim from existing insurance policies is deemed probable, the Company records receivables from the insurance company for the excess amount, which are included in prepaid expenses and other current assets in the consolidated balance sheet. At year-end 2018 , the related insurance recoveries amounted to $6.1 million . As of year-end 2017 , there were no insurance recoveries. The Company estimates the aggregate range of reasonably possible losses, in excess of amounts accrued, is zero to $2.1 million as of year-end 2018. This range includes matters where a liability has been accrued but it is reasonably possible that the ultimate loss may exceed the amount accrued and for matters where a loss is believed to be reasonably possible, but a liability has not been accrued. The aggregate range only represents matters in which we are currently able to estimate a range of loss and does not represent our maximum loss exposure. The estimated range is subject to significant judgment and a variety of assumptions and only based upon currently available information. For other matters, we are currently not able to estimate the reasonably possible loss or range of loss. While the ultimate outcome of these matters cannot be predicted with certainty, we believe that the resolution of any such proceedings will not have a material adverse effect on our financial condition, results of operations or cash flows.

Segment Disclosures

Segment Disclosures	12 Months Ended
	Dec. 30, 2018
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 (the Company’s CEO) to determine resource allocation and assess performance. The Company’s three reportable segments, (1) Americas Staffing, (2) GTS and (3) International Staffing, reflect how the Company delivers services to customers and how its business is organized internally. 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. Americas Staffing and International Staffing both deliver temporary staffing, as well as direct-hire placement services, in office-clerical, light industrial and professional and technical specialties within their geographic regions. Americas Staffing also includes educational staffing in the U.S. 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, RPO, CWO, BPO, PPO, KellyConnect, 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. 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 (loss) before taxes and equity in net earnings (loss) of affiliate, for 2018 , 2017 and 2016 . 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. 2018 2017 2016 (In millions of dollars) Revenue from Services: Americas Staffing $ 2,417.7 $ 2,345.9 $ 2,191.6 Global Talent Solutions 1,997.4 1,998.9 1,977.1 International Staffing 1,116.6 1,048.2 1,127.1 Less: Intersegment revenue (17.8 ) (18.6 ) (19.0 ) Consolidated Total $ 5,513.9 $ 5,374.4 $ 5,276.8 2018 2017 2016 (In millions of dollars) Earnings from Operations: Americas Staffing gross profit $ 441.3 $ 429.1 $ 398.2 Americas Staffing SG&A expenses (364.2 ) (346.4 ) (329.4 ) Americas Staffing Earnings from Operations 77.1 82.7 68.8 Global Talent Solutions gross profit 381.1 373.7 345.9 Global Talent Solutions SG&A expenses (296.5 ) (296.7 ) (287.7 ) Global Talent Solutions Earnings from Operations 84.6 77.0 58.2 International Staffing gross profit 152.3 153.7 166.4 International Staffing SG&A expenses (132.3 ) (131.6 ) (146.9 ) International Staffing Earnings from Operations 20.0 22.1 19.5 Less: Intersegment gross profit (2.5 ) (2.4 ) (4.2 ) Less: Intersegment SG&A expenses 2.5 2.4 4.2 Net Intersegment Activity — — — Corporate (94.3 ) (98.5 ) (83.3 ) Consolidated Total 87.4 83.3 63.2 Loss on investment in Persol Holdings (96.2 ) — — Gain on investment in PersolKelly Asia Pacific — — 87.2 Other expense, net (0.6 ) (1.6 ) (0.7 ) Earnings (loss) before taxes and equity in net earnings (loss) of affiliate $ (9.4 ) $ 81.7 $ 149.7 A summary of revenue from services by geographic area for 2018 , 2017 and 2016 follows: 2018 2017 2016 (In millions of dollars) Revenue From Services: United States $ 3,930.0 $ 3,894.6 $ 3,722.5 International 1,583.9 1,479.8 1,554.3 Total $ 5,513.9 $ 5,374.4 $ 5,276.8 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 2018 and 2017 follows: 2018 2017 (In millions of dollars) Long-Lived Assets: United States $ 76.8 $ 74.3 International 9.5 11.8 Total $ 86.3 $ 86.1 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. 30, 2018
Accounting Policies [Abstract]
New Accounting Pronouncements	New Accounting Pronouncements In August 2018, the Financial Accounting Standards Board (“FASB”) issued ASU 2018-15, which aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal-use software license). The ASU is effective for annual reporting periods beginning after December 15, 2019, including interim reporting periods within those annual periods, with early adoption permitted. Entities have the option to apply the guidance prospectively to all implementation costs incurred after the date of adoption or retrospectively. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. In August 2018, the FASB issued ASU 2018-13 which eliminates, adds and modifies certain fair value measurement disclosures. The ASU is effective for annual reporting periods beginning after December 15, 2019, including interim reporting periods within those annual periods, with early adoption permitted. We do not expect the adoption of this standard to have a material impact to our consolidated financial statements. In June 2018, the FASB issued ASU 2018-07 simplifying the accounting for nonemployee share-based payment awards by expanding the scope of ASC Topic 718, Compensation - Stock Compensation, to include share-based payment transactions for acquiring goods and services from nonemployees. Under the new standard, most of the guidance on stock compensation payments to nonemployees would be aligned with the requirements for share-based payments granted to employees. The ASU is effective for annual reporting periods beginning after December 15, 2018, including interim reporting periods within those annual reporting periods, with early adoption permitted. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. In February 2018, the FASB issued ASU 2018-02 allowing reclassification from accumulated other comprehensive income (loss) to retained earnings for the income tax effects resulting from 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 adopted this guidance during the second quarter of 2018. We elected not to reclassify the income tax effects of the Act from accumulated other comprehensive income (loss) to retained earnings. 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 was 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. The adoption of this ASU did not have an 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 elected to early adopt ASU 2017-04 as of year-end 2018 and the adoption of this ASU did not have an impact on our goodwill impairment testing process or our 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 was effective retrospectively for reporting periods beginning after December 15, 2017, with early adoption permitted. We adopted this guidance effective January 1, 2018. See the consolidated statement of cash flows for the impact of this standard. 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 was effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2017 and required retrospective application. Early adoption was permitted. We adopted this guidance effective January 1, 2018 and the impact related to this implementation was immaterial. 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 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. In July 2018, the FASB issued ASU 2018-11, which provided entities with an additional optional transition method to adopt the new lease standard at the adoption date, as compared to the beginning of the earliest period presented, and recognize a cumulative-effect adjustment to the beginning balance of retained earnings in the period of adoption. We will elect this transition method at the adoption date. In addition, we will elect the package of practical expedients permitted under the transition guidance, which allows us to carry forward our historical lease classification, our assessment on whether a contract is or contains a lease, and our initial direct costs for any leases that exist prior to adoption of the new standard. We will also elect to combine lease and non-lease components and to keep leases with an initial term of 12 months or less off the balance sheet and recognize the associated lease payments in the consolidated statements of earnings on a straight-line basis over the lease term. We estimate approximately $75 million would be recognized as total right-of-use assets and total lease liabilities on our consolidated balance sheet as of December 31, 2018. Other than disclosed, we do not expect the new standard to have a material impact on our remaining consolidated financial statements. 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 was effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2017. Early adoption was only permitted for the financial liability provision. We adopted this guidance effective January 1, 2018. See Investment in Persol Holdings footnote for the impact on the financial statements. In May 2014, the FASB issued new revenue recognition guidance under ASU 2014-09 that superseded the existing revenue recognition guidance under U.S. GAAP. The new standard focused on creating a single source of revenue guidance for revenue arising from contracts with customers for all industries. The objective of the new standard was 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 was 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 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). We adopted this guidance with the modified retrospective approach effective January 1, 2018. See Revenue footnote for the impact on the financial statements. Management has evaluated other recently issued accounting pronouncements and does not believe that any of these pronouncements will have a significant impact on our consolidated financial statements and related disclosures.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 30, 2018
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions Prior to October 9, 2018, Terence E. Adderley, the former 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, controlled approximately 91.5% 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 received compensation relative to his services as executive chairmen of the Company prior to his retirement. There were no material transactions between the Company and Terence E. Adderley in 2018 or 2017 . Upon his death on October 9, 2018, the Terence E. Adderley Revocable Trust K (“Trust K”), now controls approximately 91.5% of the outstanding shares of Kelly Class B common stock. There were no material transactions between the Company and Trust K or its trustees in 2018 or 2017. See Investment in PersolKelly Asia Pacific footnote for a description of related party activity with PersolKelly Asia Pacific.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 30, 2018
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events On January 2, 2019, the Company acquired 100% of the stock of Global Technology Associates, LLC (“GTA”) for $34.0 million of cash, subject to working capital adjustments, per an agreement dated December 24, 2018. GTA is a leading provider of engineering, technology and business consulting solutions in the telecommunications industry. The Company incurred $0.4 million of related acquisition costs in 2018, which are included in other expense, net in the consolidated statements of earnings. On January 2, 2019, the Company acquired 100% of the stock of NextGen Global Resources LLC (“NextGen”) for $51.0 million of cash, subject to working capital adjustments per an agreement dated January 2, 2019. NextGen is a leading provider of telecommunications, wireless and connected technology staffing solutions. The Company incurred $0.2 million of related acquisition costs in 2018, which are included in other expense, net in the consolidated statements of earnings. The Company acquired GTA and NextGen to expand our engineering solutions portfolio and positions the Company as one of the leading engineering workforce solutions companies to the 5G telecommunications market. The initial accounting for both of these business combinations is incomplete at the time of this filing due to the limited amount of time since the acquisition date and the ongoing status of the valuations. Therefore, it is impracticable for the Company to provide the major classes of assets acquired and liabilities and contingent liabilities assumed or pro forma revenue and earnings.

Selected Quarterly Financial Da

Selected Quarterly Financial Data (unaudited)	12 Months Ended
	Dec. 30, 2018
Quarterly Financial Information Disclosure [Abstract]
Selected Quarterly Financial Data (unaudited)	Selected Quarterly Financial Data (unaudited) Fiscal Year 2018 First Second Third Fourth Year (In millions of dollars except per share data) Revenue from services $ 1,369.9 $ 1,386.9 $ 1,342.4 $ 1,414.7 $ 5,513.9 Gross profit 238.2 240.5 239.1 254.4 972.2 SG&A expenses 226.2 220.1 217.2 221.3 884.8 Gain (loss) on investment in Persol Holdings 23.7 (52.5 ) 15.8 (83.2 ) (96.2 ) Net earnings (loss) 29.1 (15.4 ) 33.1 (23.9 ) 22.9 Basic earnings (loss) per share (1) 0.74 (0.40 ) 0.84 (0.62 ) 0.59 Diluted earnings (loss) per share (1) 0.74 (0.40 ) 0.84 (0.62 ) 0.58 Dividends per share 0.075 0.075 0.075 0.075 0.30 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 (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.

Schedule II - Valuation Reserve

Schedule II - Valuation Reserves	12 Months Ended
	Dec. 30, 2018
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]
Schedule II - Valuation Reserves	SCHEDULE II - VALUATION RESERVES (In millions of dollars) Additions Balance at beginning of year Charged to costs and expenses Charged to other accounts Currency exchange effects Deductions from reserves Balance at end of year Description Fiscal year ended December 30, 2018 Reserve deducted in the balance sheet from the assets to which it applies - Allowance for doubtful accounts $ 12.9 3.5 (0.5 ) (1) (0.4 ) (2.3 ) $ 13.2 Deferred tax assets valuation allowance $ 34.6 2.6 — (1.8 ) (7.6 ) $ 27.8 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 (1) Adjustment to provision for sales allowances charged to revenue from services.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 30, 2018
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 30, 2018 ( 2018 ), December 31, 2017 ( 2017 ) and January 1, 2017 ( 2016 ), all of which contained 52 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 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.
Investment in Persol Holdings	Investment in Persol Holdings The Company’s investment in Persol Holdings, as further described in the Investment in Persol Holdings footnote, is carried at fair value with the changes in fair value recognized in net earnings. The fair value of the investment is based on the quoted market price.
Investment in PersolKelly Asia Pacific	Investment in PersolKelly Asia Pacific The Company has a 49% ownership interest in their equity affiliate, PersolKelly Asia Pacific, which is accounted for under the equity method. The operating results of the equity affiliate are recorded on a one-quarter lag and included in equity in net earnings (loss) of affiliate in the consolidated statements of earnings.
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 (loss).
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 other employee related costs, including associated payroll taxes, temporary employee benefits, such as service bonus and holiday pay, and workers’ compensation costs. These costs differ fundamentally from SG&A expenses in that they arise specifically from the action of providing our services to customers whereas SG&A costs are incurred regardless of whether or not we place temporary employees with our customers.
Advertising Expenses	Advertising Expenses Advertising expenses, which are expensed as incurred and are included in SG&A expenses, were $8.7 million in 2018 , $7.9 million in 2017 and $7.6 million in 2016 .
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, impairment of equity affiliates, 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 2018 2017 Life (In millions of dollars) Land $ 3.8 $ 3.8 — Work in process 12.2 5.3 — Buildings and improvements 65.3 64.9 15 to 45 years Computer hardware and software 153.3 154.2 3 to 12 years Equipment, furniture and fixtures 34.6 37.9 5 years Leasehold improvements 25.5 25.7 The lesser of the life of the lease or 5 years. Total property and equipment $ 294.7 $ 291.8 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 $24.0 million for 2018 , $21.8 million for 2017 and $20.7 million for 2016 .
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, Intangible Assets, Equity Method Investments and Equity Securities	Impairment of Long-Lived Assets, Intangible Assets, Goodwill, Equity Method Investments and Equity Securities The Company evaluates long-lived assets and intangible assets with definite lives for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. When estimated undiscounted future cash flows will not be sufficient to recover the 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. Goodwill is tested for impairment by comparing the estimated fair value of a reporting unit to its carrying value. To derive the estimated fair value of reporting units, we primarily relied on an income approach. Under the income approach, estimated fair value is determined based on estimated future cash flows discounted by an estimated weighted-average cost of capital, which reflects the overall level of inherent risk of the reporting unit being measured. Estimated future cash flows are based on our internal projection model and reflects management’s outlook for the reporting units. If the estimated fair value of a reporting unit exceeds the carrying value of the net assets assigned to a reporting unit, goodwill is not considered impaired and no further testing is required. If the carrying value of the net assets assigned to a reporting unit exceeds the estimated fair value of a reporting unit, goodwill is deemed impaired and is written down to the extent of the difference. We evaluate our equity method investment as well as any equity securities measured under the measurement alternative 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 or equity securities, we will adjust our carrying amount of our investment to the adjusted fair value.
Accounts Payable	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 at year-end 2018 and 2017 .
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 $22.9 million and $18.6 million at year-end 2018 and 2017 , 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 (“GILTI”) are accounted fo
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 In the U.S., the Company has a combination of insurance and self-insurance contracts under which we effectively bear the first $1.0 million of risk per single accident. The Company establishes accruals for workers’ compensation claims utilizing actuarial methods to estimate the undiscounted future cash payments that will be made to satisfy the claims, including an allowance for incurred-but-not-reported claims. The Company retains an independent consulting actuary to establish loss development factors, based on historical claims experience as well as industry experience, and applies those factors to current claims information to derive an estimate of the ultimate claims liability. In preparing the estimates, the consulting actuary considers a number of assumptions and multiple generally accepted actuarial methods in the course of preparing the loss forecast for claims. When claims exceed the applicable loss limit or self-insured retention and realization of recovery of the claim from existing insurance policies is deemed probable, the Company records a receivable from the insurance company for the excess amount. The receivable is included in prepaid expenses and other current assets and other assets in the consolidated balance sheet at year end. The Company evaluates the accrual quarterly throughout the year and makes adjustments as needed, and the ultimate cost of these claims may be greater than or less than the established accrual.
Segment Disclosures	Segment Disclosures The Company’s segments are based on the organizational structure for which financial results are regularly evaluated by the CODM (the Company’s CEO) to determine resource allocation and assess performance. The Company’s three reportable segments, (1) Americas Staffing, (2) GTS and (3) International Staffing, reflect how the Company delivers services to customers and how its business is organized internally. 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. Americas Staffing and International Staffing both deliver temporary staffing, as well as direct-hire placement services, in office-clerical, light industrial and professional and technical specialties within their geographic regions. Americas Staffing also includes educational staffing in the U.S. 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, RPO, CWO, BPO, PPO, KellyConnect, 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.
New Accounting Pronouncements	New Accounting Pronouncements In August 2018, the Financial Accounting Standards Board (“FASB”) issued ASU 2018-15, which aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal-use software license). The ASU is effective for annual reporting periods beginning after December 15, 2019, including interim reporting periods within those annual periods, with early adoption permitted. Entities have the option to apply the guidance prospectively to all implementation costs incurred after the date of adoption or retrospectively. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. In August 2018, the FASB issued ASU 2018-13 which eliminates, adds and modifies certain fair value measurement disclosures. The ASU is effective for annual reporting periods beginning after December 15, 2019, including interim reporting periods within those annual periods, with early adoption permitted. We do not expect the adoption of this standard to have a material impact to our consolidated financial statements. In June 2018, the FASB issued ASU 2018-07 simplifying the accounting for nonemployee share-based payment awards by expanding the scope of ASC Topic 718, Compensation - Stock Compensation, to include share-based payment transactions for acquiring goods and services from nonemployees. Under the new standard, most of the guidance on stock compensation payments to nonemployees would be aligned with the requirements for share-based payments granted to employees. The ASU is effective for annual reporting periods beginning after December 15, 2018, including interim reporting periods within those annual reporting periods, with early adoption permitted. We are currently evaluating the impact of the new guidance on our consolidated financial statements and related disclosures. In February 2018, the FASB issued ASU 2018-02 allowing reclassification from accumulated other comprehensive income (loss) to retained earnings for the income tax effects resulting from 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 adopted this guidance during the second quarter of 2018. We elected not to reclassify the income tax effects of the Act from accumulated other comprehensive income (loss) to retained earnings. 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 was 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. The adoption of this ASU did not have an 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 elected to early adopt ASU 2017-04 as of year-end 2018 and the adoption of this ASU did not have an impact on our goodwill impairment testing process or our 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 was effective retrospectively for reporting periods beginning after December 15, 2017, with early adoption permitted. We adopted this guidance effective January 1, 2018. See the consolidated statement of cash flows for the impact of this standard. 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 was effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2017 and required retrospective application. Early adoption was permitted. We adopted this guidance effective January 1, 2018 and the impact related to this implementation was immaterial. 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 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. In July 2018, the FASB issued ASU 2018-11, which provided entities with an additional optional transition method to adopt the new lease standard at the adoption date, as compared to the beginning of the earliest period presented, and recognize a cumulative-effect adjustment to the beginning balance of retained earnings in the period of adoption. We will elect this transition method at the adoption date. In addition, we will elect the package of practical expedients permitted under the transition guidance, which allows us to carry forward our historical lease classification, our assessment on whether a contract is or contains a lease, and our initial direct costs for any leases that exist prior to adoption of the new standard. We will also elect to combine lease and non-lease components and to keep leases with an initial term of 12 months or less off the balance sheet and recognize the associated lease payments in the consolidated statements of earnings on a straight-line basis over the lease term. We estimate approximately $75 million would be recognized as total right-of-use assets and total lease liabilities on our consolidated balance sheet as of December 31, 2018. Other than disclosed, we do not expect the new standard to have a material impact on our remaining consolidated financial statements. 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 was effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2017. Early adoption was only permitted for the financial liability provision. We adopted this guidance effective January 1, 2018. See Investment in Persol Holdings footnote for the impact on the financial statements. In May 2014, the FASB issued new revenue recognition guidance under ASU 2014-09 that superseded the existing revenue recognition guidance under U.S. GAAP. The new standard focused on creating a single source of revenue guidance for revenue arising from contracts with customers for all industries. The objective of the new standard was 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 was 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 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). We adopted this guidance with the modified retrospective approach effective January 1, 2018. See Revenue footnote for the impact on the financial statements. Management has evaluated other recently issued accounting pronouncements and does not believe that any of these pronouncements will have a significant impact on our consolidated financial statements and related disclosures.
Revenue Recognition	Revenues are recognized when control of the promised services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those services. Our revenues are recorded net of any sales, value added, or similar taxes collected from our customers. We generate revenue from: the hourly sales of services by our temporary employees to customers (“staffing solutions” revenue), the recruiting of permanent employees for our customers (“permanent placement” revenue), and through our talent fulfillment and outcome-based activities (“talent solutions” and “outcome-based services” revenue). We record revenues from sales of services and the related direct costs in accordance with the accounting guidance on reporting revenue gross as a principal versus net as an agent. When Kelly is the principal, we demonstrate control over the service by being the employer of record for the individuals performing the service, by being primarily responsible to our customers and by having a level of discretion in establishing pricing in which the gross amount is recorded as revenues. When Kelly arranges for other contingent labor suppliers and/or service providers to perform services for the customer, we do not control those services before they are transferred, and therefore, the amounts billed to our customers are net of the amounts paid to the secondary suppliers/service providers and the net amount is recorded as revenues.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 30, 2018
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 2018 2017 Life (In millions of dollars) Land $ 3.8 $ 3.8 — Work in process 12.2 5.3 — Buildings and improvements 65.3 64.9 15 to 45 years Computer hardware and software 153.3 154.2 3 to 12 years Equipment, furniture and fixtures 34.6 37.9 5 years Leasehold improvements 25.5 25.7 The lesser of the life of the lease or 5 years. Total property and equipment $ 294.7 $ 291.8

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Dec. 30, 2018
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	The following table presents our segment revenues disaggregated by service type (in millions): 2018 Branch-Delivered Staffing Americas Staffing Staffing Solutions Commercial $ 1,679.6 Educational Staffing 428.0 Professional/Technical 272.2 Permanent Placement 37.9 Total Americas Staffing 2,417.7 International Staffing Staffing Solutions 1,087.7 Permanent Placement 28.9 Total International Staffing 1,116.6 Global Talent Solutions Talent Fulfillment Staffing Solutions 1,117.6 Permanent Placement 1.9 Talent Solutions 362.8 Total Talent Fulfillment 1,482.3 Outcome-Based Services 515.1 Total Global Talent Solutions 1,997.4 Total Intersegment (17.8 ) Total Revenue from Services $ 5,513.9 The below table presents our revenues disaggregated by geography (in millions): December Year to Date 2018 2017 Americas United States $ 3,930.0 $ 3,894.6 Canada 142.4 140.3 Mexico 125.0 118.8 Puerto Rico 96.6 68.3 Brazil 35.2 48.6 Total Americas 4,329.2 4,270.6 EMEA France 278.9 277.1 Switzerland 212.7 216.9 Portugal 196.9 176.0 United Kingdom 108.8 88.7 Russia 100.4 93.2 Italy 77.5 61.9 Germany 57.1 59.9 Ireland 44.6 32.0 Norway 34.4 33.3 Other 51.2 46.5 Total EMEA 1,162.5 1,085.5 Total APAC 22.2 18.3 Total Kelly Services, Inc. $ 5,513.9 $ 5,374.4

Acquisition (Tables)

Acquisition (Tables)	12 Months Ended
	Dec. 30, 2018
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	Pro forma results of operations for this acquisition have not been presented as it is not material to the consolidated statements 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. 30, 2018
Fair Value Disclosures [Abstract]
Fair Value Measurements on a Recurring Basis	The following tables present assets measured at fair value on a recurring basis as of year-end 2018 and 2017 in the consolidated balance sheet by fair value hierarchy level, as described below. Level 1 measurements consist of unadjusted quoted prices in active markets for identical assets or liabilities. Level 2 measurements include quoted prices in markets that are not active or model inputs that are observable either directly or indirectly for substantially the full term of the asset or liability. Level 3 measurements include significant unobservable inputs. Fair Value Measurements on a Recurring Basis Description Total Level 1 Level 2 Level 3 (In millions of dollars) Money market funds $ 4.6 $ 4.6 $ — $ — Investment in Persol Holdings 135.1 135.1 — — Total assets at fair value $ 139.7 $ 139.7 $ — $ — 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 $ — $ — Investment in Persol Holdings 228.1 228.1 — — Total assets at fair value $ 232.4 $ 232.4 $ — $ —

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 30, 2018
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 2018 are included in the table below. See Acquisition footnote for a description of the additions to goodwill in 2018. As of Year-End 2017 Additions to Goodwill As of Year-End 2018 (In millions of dollars) Americas Staffing $ 44.6 $ 0.2 $ 44.8 Global Talent Solutions 62.5 — 62.5 International Staffing — — — $ 107.1 $ 0.2 $ 107.3

Other Assets (Tables)

Other Assets (Tables)	12 Months Ended
	Dec. 30, 2018
Other Assets [Abstract]
Schedule of Other Assets	Included in other assets are the following: 2018 2017 (In millions of dollars) Life insurance cash surrender value (see Retirement Benefits footnote) $ 172.5 $ 188.7 French CICE (1) 26.4 28.1 Intangibles, net of accumulated amortization of $19.6 million in 2018 and $18.6 million in 2017 (2) 16.5 18.2 Long-term customer receivable 12.4 12.4 Workers' compensation and other claims receivable (3) 8.6 10.5 Other (4) 28.8 13.9 Other assets $ 265.2 $ 271.8

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
	Dec. 30, 2018
Stockholders' Equity Note [Abstract]
Changes in Accumulated Other Comprehensive Income by Component, Net of Tax	The changes in accumulated other comprehensive income (loss) by component, net of tax, during 2018 , 2017 and 2016 are included in the table below. Amounts in parentheses indicate debits. See Investment in Persol Holdings footnote for a description of the cumulative-effect adjustment from the adoption of ASU 2016-01. 2018 2017 2016 (In millions of dollars) Foreign currency translation adjustments: Beginning balance $ (6.9 ) $ (23.3 ) $ (22.6 ) Other comprehensive income (loss) before classifications (8.4 ) 16.4 (0.6 ) Amounts reclassified from accumulated other comprehensive income (0.4 ) (1) — (0.1 ) (1) Net current-period other comprehensive income (loss) (8.8 ) 16.4 (0.7 ) Ending balance (15.7 ) (6.9 ) (23.3 ) Unrealized gains and losses on investment: Beginning balance 140.0 83.8 84.9 Cumulative-effect adjustment from adoption of ASU 2016-01, Financial Instruments (140.0 ) — — Other comprehensive income (loss) before classifications — 56.2 (1.1 ) Amounts reclassified from accumulated other comprehensive income — — — Net current-period other comprehensive income (loss) (140.0 ) 56.2 (1.1 ) Ending balance — 140.0 83.8 Pension liability adjustments: Beginning balance (2.3 ) (1.8 ) (1.6 ) Other comprehensive income (loss) before classifications 0.8 (0.6 ) (0.3 ) Amounts reclassified from accumulated other comprehensive income 0.1 (2) 0.1 (2) 0.1 (2) Net current-period other comprehensive income (loss) 0.9 (0.5 ) (0.2 ) Ending balance (1.4 ) (2.3 ) (1.8 ) Total accumulated other comprehensive income (loss) $ (17.1 ) $ 130.8 $ 58.7 (1) Amount was recorded in the other expense, net line item in the consolidated statements of earnings. (2) Amount was recorded in the SG&A expenses line item in the consolidated statements of earnings.

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 30, 2018
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 2018 , 2017 and 2016 follows (in millions of dollars except per share data). 2018 2017 2016 Net earnings $ 22.9 $ 71.6 $ 120.8 Less: Earnings allocated to participating securities (0.2 ) (1.1 ) (2.6 ) Net earnings available to common shareholders $ 22.7 $ 70.5 $ 118.2 Average common shares outstanding (millions): Basic 38.8 38.3 38.1 Dilutive share awards 0.3 0.7 0.3 Diluted 39.1 39.0 38.4 Basic earnings per share $ 0.59 $ 1.84 $ 3.10 Diluted earnings per share $ 0.58 $ 1.81 $ 3.08

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 30, 2018
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 2018 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 2017 440 $ 18.76 Granted 157 28.79 Vested (187 ) 17.67 Forfeited (54 ) 20.78 Nonvested at year-end 2018 356 $ 23.44
Summary of Status of Nonvested Performance Share Awards	A summary of the status of all nonvested performance shares at target for 2018 is presented as follows below (in thousands of shares except per share data). The majority of the vested shares below is related to the 2015 performance share grant, which cliff-vested after approval from the Compensation Committee during the first quarter of 2018. 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 2017 592 $ 22.32 240 $ 18.17 Granted 163 28.64 59 31.38 Vested (229 ) 16.62 (109 ) 16.01 Forfeited (45 ) 26.18 (17 ) 22.94 Nonvested at year-end 2018 481 $ 23.58 173 $ 23.56

Other Expense, Net (Tables)

Other Expense, Net (Tables)	12 Months Ended
	Dec. 30, 2018
Other Income and Expenses [Abstract]
Schedule of Other Expense, Net	Included in other expense, net are the following: 2018 2017 2016 (In millions of dollars) Interest income $ 0.8 $ 0.7 $ 0.4 Interest expense (3.1 ) (2.7 ) (3.8 ) Dividend income 1.6 1.5 1.2 Foreign exchange gains (losses) 0.3 (1.1 ) 1.6 Other (0.2 ) — (0.1 ) Other expense, net $ (0.6 ) $ (1.6 ) $ (0.7 )

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 30, 2018
Income Tax Disclosure [Abstract]
Earnings (Loss) From Continuing Operations Before Taxes Per Jurisdiction	Earnings (loss) before taxes and equity in net earnings (loss) of affiliate for the years 2018 , 2017 and 2016 were taxed under the following jurisdictions: 2018 2017 2016 (In millions of dollars) Domestic $ 53.1 $ 55.2 $ 112.4 Foreign (62.5 ) 26.5 37.3 Total $ (9.4 ) $ 81.7 $ 149.7
Provision for Income Taxes From Continuing Operations	The provision for income taxes was as follows: 2018 2017 2016 (In millions of dollars) Current tax expense: U.S. federal $ 6.1 $ 6.6 $ 10.2 U.S. state and local 3.1 2.4 2.4 Foreign 11.2 9.7 10.0 Total current 20.4 18.7 22.6 Deferred tax (benefit) expense: U.S. federal (15.6 ) 0.4 11.8 U.S. state and local 1.0 0.1 2.0 Foreign (32.9 ) (6.4 ) (6.4 ) Total deferred (47.5 ) (5.9 ) 7.4 Total provision $ (27.1 ) $ 12.8 $ 30.0
Deferred Taxes	Deferred taxes are comprised of the following: 2018 2017 (In millions of dollars) Depreciation and amortization $ (15.6 ) $ (13.4 ) Employee compensation and benefit plans 52.0 57.3 Workers’ compensation 15.0 14.5 Unrealized gain on securities (30.9 ) (60.1 ) Investment in equity affiliate (15.8 ) (15.5 ) Loss carryforwards 30.8 38.8 Credit carryforwards 155.6 132.7 Other, net 3.9 3.1 Valuation allowance (27.8 ) (34.6 ) Net deferred tax assets $ 167.2 $ 122.8 The deferred tax balance is classified in the consolidated balance sheet as: 2018 2017 (In millions of dollars) Deferred tax asset $ 198.7 $ 183.4 Other long-term liabilities (31.5 ) (60.6 ) $ 167.2 $ 122.8
Differences Between Income Taxes From Continuing Operations and U.S. Statutory Rate	The differences between income taxes from continuing operations for financial reporting purposes and the U.S. statutory rate of 21% in 2018 and 35% in 2017 and 2016 are as follows: 2018 2017 2016 (In millions of dollars) Income tax based on statutory rate $ (2.0 ) $ 28.6 $ 52.4 State income taxes, net of federal benefit 3.2 1.6 2.9 Foreign tax rate differential (8.3 ) (1.5 ) (4.5 ) General business credits (22.6 ) (18.1 ) (17.0 ) Life insurance cash surrender value 2.1 (7.4 ) (3.0 ) Foreign items 1.9 (1.3 ) 4.9 GILTI, net of foreign tax credit 0.5 — — Foreign-derived intangible income (0.9 ) — — Foreign business taxes 4.2 4.0 3.6 Non-deductible expenses 2.6 1.3 1.6 Tax law change (0.5 ) 13.9 — PersolKelly Asia Pacific transaction gain — — (4.8 ) Change in deferred tax realizability (4.3 ) (7.8 ) (5.9 ) Stock compensation (3.0 ) (0.7 ) — Other, net — 0.2 (0.2 ) Total $ (27.1 ) $ 12.8 $ 30.0
Net Tax Effect of State and Foreign Loss Carryforwards	The net tax effect of state and foreign loss carryforwards at year-end 2018 totaled $30.8 million , which expire as follows (in millions of dollars): Year Amount 2019-2020 $ 0.7 2021-2035 0.6 No expiration 29.5 Total $ 30.8
Reconciliation of Unrecognized Tax Benefits	A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: 2018 2017 2016 (In millions of dollars) Balance at beginning of the year $ 1.2 $ 1.4 $ 1.7 Additions for prior years’ tax positions — — 0.1 Reductions for prior years’ tax positions — — — Additions for settlements — — — Reductions for settlements — — — Reductions for expiration of statutes (0.1 ) (0.2 ) (0.4 ) Balance at end of the year $ 1.1 $ 1.2 $ 1.4

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Tables)	12 Months Ended
	Dec. 30, 2018
Supplemental Cash Flow Elements [Abstract]
Changes In Operating Assets And Liabilities, Net of the Effect of Deconsolidated Subsidiaries	Changes in operating assets and liabilities, net of acquisition, as disclosed in the statements of cash flows, for the fiscal years 2018 , 2017 and 2016 , respectively, were as follows: 2018 2017 2016 (In millions of dollars) Increase in trade accounts receivable $ (32.0 ) $ (126.2 ) $ (93.9 ) Increase in prepaid expenses and other assets (9.5 ) (14.2 ) (10.5 ) Increase in accounts payable and accrued liabilities 17.0 63.9 58.4 (Decrease) increase in accrued payroll and related taxes (21.0 ) 32.9 1.9 Increase in accrued workers’ compensation and other claims 1.9 6.7 2.4 Increase in income and other taxes 2.1 7.1 2.2 Total changes in operating assets and liabilities, net of acquisition $ (41.5 ) $ (29.8 ) $ (39.5 )

Commitments (Tables)

Commitments (Tables)	12 Months Ended
	Dec. 30, 2018
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 2018 (in millions of dollars): Fiscal year: 2019 $ 26.7 2020 20.4 2021 15.2 2022 9.8 2023 4.7 Later years 4.9 Total $ 81.7

Segment Disclosures (Tables)

Segment Disclosures (Tables)	12 Months Ended
	Dec. 30, 2018
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 (loss) before taxes and equity in net earnings (loss) of affiliate, for 2018 , 2017 and 2016 . 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. 2018 2017 2016 (In millions of dollars) Revenue from Services: Americas Staffing $ 2,417.7 $ 2,345.9 $ 2,191.6 Global Talent Solutions 1,997.4 1,998.9 1,977.1 International Staffing 1,116.6 1,048.2 1,127.1 Less: Intersegment revenue (17.8 ) (18.6 ) (19.0 ) Consolidated Total $ 5,513.9 $ 5,374.4 $ 5,276.8
Segment Earnings from Operations	2018 2017 2016 (In millions of dollars) Earnings from Operations: Americas Staffing gross profit $ 441.3 $ 429.1 $ 398.2 Americas Staffing SG&A expenses (364.2 ) (346.4 ) (329.4 ) Americas Staffing Earnings from Operations 77.1 82.7 68.8 Global Talent Solutions gross profit 381.1 373.7 345.9 Global Talent Solutions SG&A expenses (296.5 ) (296.7 ) (287.7 ) Global Talent Solutions Earnings from Operations 84.6 77.0 58.2 International Staffing gross profit 152.3 153.7 166.4 International Staffing SG&A expenses (132.3 ) (131.6 ) (146.9 ) International Staffing Earnings from Operations 20.0 22.1 19.5 Less: Intersegment gross profit (2.5 ) (2.4 ) (4.2 ) Less: Intersegment SG&A expenses 2.5 2.4 4.2 Net Intersegment Activity — — — Corporate (94.3 ) (98.5 ) (83.3 ) Consolidated Total 87.4 83.3 63.2 Loss on investment in Persol Holdings (96.2 ) — — Gain on investment in PersolKelly Asia Pacific — — 87.2 Other expense, net (0.6 ) (1.6 ) (0.7 ) Earnings (loss) before taxes and equity in net earnings (loss) of affiliate $ (9.4 ) $ 81.7 $ 149.7
Summary of Revenue From Services by Geographic Area	A summary of revenue from services by geographic area for 2018 , 2017 and 2016 follows: 2018 2017 2016 (In millions of dollars) Revenue From Services: United States $ 3,930.0 $ 3,894.6 $ 3,722.5 International 1,583.9 1,479.8 1,554.3 Total $ 5,513.9 $ 5,374.4 $ 5,276.8
Summary of Long-Lived Assets By Geographic Area	A summary of long-lived assets information by geographic area as of year-end 2018 and 2017 follows: 2018 2017 (In millions of dollars) Long-Lived Assets: United States $ 76.8 $ 74.3 International 9.5 11.8 Total $ 86.3 $ 86.1

Selected Quarterly Financial _2

Selected Quarterly Financial Data (unaudited) (Tables)	12 Months Ended
	Dec. 30, 2018
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information	Fiscal Year 2018 First Second Third Fourth Year (In millions of dollars except per share data) Revenue from services $ 1,369.9 $ 1,386.9 $ 1,342.4 $ 1,414.7 $ 5,513.9 Gross profit 238.2 240.5 239.1 254.4 972.2 SG&A expenses 226.2 220.1 217.2 221.3 884.8 Gain (loss) on investment in Persol Holdings 23.7 (52.5 ) 15.8 (83.2 ) (96.2 ) Net earnings (loss) 29.1 (15.4 ) 33.1 (23.9 ) 22.9 Basic earnings (loss) per share (1) 0.74 (0.40 ) 0.84 (0.62 ) 0.59 Diluted earnings (loss) per share (1) 0.74 (0.40 ) 0.84 (0.62 ) 0.58 Dividends per share 0.075 0.075 0.075 0.075 0.30 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 (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.

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017	Jul. 04, 2016
Accounting Policies [Abstract]
Fiscal period duration	364 days	364 days	364 days
Advertising expense	$ 8.7	$ 7.9	$ 7.6
Short-term Debt [Line Items]
Accounts payable	540.6	537.7
Accrued payroll and related taxes	266	287.4
Liability for claims	1
Book overdrafts
Short-term Debt [Line Items]
Accounts payable	7.3	7.3
Accrued payroll and related taxes	$ 22.9	$ 18.6
PersolKelly Asia Pacific
Short-term Debt [Line Items]
Equity method investment, ownership percentage	49.00%			49.00%

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Property and Equipment At Cost and Depreciable Useful Lives (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Property, Plant and Equipment [Line Items]
Property and equipment	$ 294.7	$ 291.8
Depreciation expense	24	21.8	$ 20.7
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	12.2	5.3
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property and equipment	$ 65.3	64.9
Buildings and improvements | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	15 years
Buildings and improvements | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	45 years
Computer hardware and software
Property, Plant and Equipment [Line Items]
Property and equipment	$ 153.3	154.2
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	$ 34.6	37.9
Estimated useful life	5 years
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment	$ 25.5	$ 25.7
Leasehold improvements | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years

Summary of Significant Accoun_6

Summary of Significant Accounting Policies – Goodwill and Other Intangible Assets (Details)	12 Months Ended
	Dec. 30, 2018
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

Revenue - Narrative (Details)

Revenue - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2018
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Earnings invested in the business	$ 1,138.1	$ 983.6
Revenue from services	$ 5,513.9	5,374.4
Revenue, payment terms	60 days
Capitalized contract cost, gross	$ 2.3
Accounting Standards Update 2014-09
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Earnings invested in the business			$ 3.4
Difference between Revenue Guidance in Effect before and after Topic 606
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Contract with customer, asset			5.2
Deferred tax liabilities			1.2
Transferred at Point in Time | Difference between Revenue Guidance in Effect before and after Topic 606
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Deferred revenue			0.6
Total EMEA
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue from services	1,162.5	1,085.5
Total EMEA | Global Talent Solutions
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue from services	45.9	37.4
Total Americas
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue from services	4,329.2	4,270.6
Total Americas | Global Talent Solutions
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue from services	1,929.3	$ 1,943.3
Deferred Sales Commissions
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Capitalized contract cost, gross			3.2
Capitalized contract cost, amortization	1.7
Deferred Fulfillment Costs
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Capitalized contract cost, gross	3		$ 2
Capitalized contract cost, amortization	$ 13

Revenue - Disaggregation of Rev

Revenue - Disaggregation of Revenue (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Disaggregation of Revenue [Line Items]
Revenue from services	$ 5,513.9	$ 5,374.4
Outcome-Based Services
Disaggregation of Revenue [Line Items]
Revenue from services	515.1
Global Talent Solutions
Disaggregation of Revenue [Line Items]
Revenue from services	1,997.4
Americas Staffing
Disaggregation of Revenue [Line Items]
Revenue from services	2,417.7
Americas Staffing | Commercial
Disaggregation of Revenue [Line Items]
Revenue from services	1,679.6
Americas Staffing | Educational Staffing
Disaggregation of Revenue [Line Items]
Revenue from services	428
Americas Staffing | PT
Disaggregation of Revenue [Line Items]
Revenue from services	272.2
Americas Staffing | Permanent Placement
Disaggregation of Revenue [Line Items]
Revenue from services	37.9
International Staffing
Disaggregation of Revenue [Line Items]
Revenue from services	1,116.6
International Staffing | Permanent Placement
Disaggregation of Revenue [Line Items]
Revenue from services	28.9
International Staffing | Staffing Solutions
Disaggregation of Revenue [Line Items]
Revenue from services	1,087.7
Talent Fulfillment
Disaggregation of Revenue [Line Items]
Revenue from services	1,482.3
Talent Fulfillment | Permanent Placement
Disaggregation of Revenue [Line Items]
Revenue from services	1.9
Talent Fulfillment | Staffing Solutions
Disaggregation of Revenue [Line Items]
Revenue from services	1,117.6
Talent Fulfillment | Talent Solutions
Disaggregation of Revenue [Line Items]
Revenue from services	362.8
Intersegment Eliminations
Disaggregation of Revenue [Line Items]
Revenue from services	$ (17.8)

Revenue - Revenue by Country (D

Revenue - Revenue by Country (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Disaggregation of Revenue [Line Items]
Revenue from services	$ 5,513.9	$ 5,374.4
United States
Disaggregation of Revenue [Line Items]
Revenue from services	3,930	3,894.6
Canada
Disaggregation of Revenue [Line Items]
Revenue from services	142.4	140.3
Mexico
Disaggregation of Revenue [Line Items]
Revenue from services	125	118.8
Puerto Rico
Disaggregation of Revenue [Line Items]
Revenue from services	96.6	68.3
Brazil
Disaggregation of Revenue [Line Items]
Revenue from services	35.2	48.6
Total Americas
Disaggregation of Revenue [Line Items]
Revenue from services	4,329.2	4,270.6
France
Disaggregation of Revenue [Line Items]
Revenue from services	278.9	277.1
Switzerland
Disaggregation of Revenue [Line Items]
Revenue from services	212.7	216.9
Portugal
Disaggregation of Revenue [Line Items]
Revenue from services	196.9	176
United Kingdom
Disaggregation of Revenue [Line Items]
Revenue from services	108.8	88.7
Russia
Disaggregation of Revenue [Line Items]
Revenue from services	100.4	93.2
Italy
Disaggregation of Revenue [Line Items]
Revenue from services	77.5	61.9
Germany
Disaggregation of Revenue [Line Items]
Revenue from services	57.1	59.9
Ireland
Disaggregation of Revenue [Line Items]
Revenue from services	44.6	32
Norway
Disaggregation of Revenue [Line Items]
Revenue from services	34.4	33.3
Other
Disaggregation of Revenue [Line Items]
Revenue from services	51.2	46.5
Total EMEA
Disaggregation of Revenue [Line Items]
Revenue from services	1,162.5	1,085.5
Total APAC
Disaggregation of Revenue [Line Items]
Revenue from services	$ 22.2	$ 18.3

Acquisition - Narrative (Detail

Acquisition - Narrative (Details) - USD ($) $ in Millions	Sep. 05, 2017	Apr. 01, 2018	Dec. 30, 2018
Business Acquisition [Line Items]
Additions to Goodwill			$ 0.2
Teachers On Call, Inc.
Business Acquisition [Line Items]
Ownership percentage acquired	100.00%
Purchase price of acquisition	$ 41
Purchase price paid at closing	39
Additions to Goodwill		$ 0.2
Goodwill expected to be deductible			18.8
Indemnification asset recognized as of the acquisition date	$ 2.8
Indemnification asset			$ 0.1

Acquisition - Fair Value of Ass

Acquisition - Fair Value of Assets Assumed and Liabilities Acquired (Details) - USD ($) $ in Millions	Dec. 30, 2018	Dec. 31, 2017	Sep. 05, 2017
Business Acquisition [Line Items]
Goodwill	$ 107.3	$ 107.1
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 Persol Holdings -

Investment in Persol Holdings - Narrative (Details) - USD ($) $ in Millions	3 Months Ended				12 Months Ended
	Dec. 30, 2018	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017	Jan. 01, 2018
Gain (Loss) on Securities [Line Items]
Loss on investment in Persol Holdings	$ (83.2)	$ 15.8	$ (52.5)	$ 23.7	$ (96.2)	$ 0	$ 0
Unrealized gain (loss) on available-for-sale investment, net of tax					$ 0	56.2	$ (1.1)
Persol Holdings Investment
Gain (Loss) on Securities [Line Items]
Unrealized gain (loss) on available-for-sale investment, net of tax						$ 56.2
OCI & AOCI
Gain (Loss) on Securities [Line Items]
Cumulative effect of new accounting principle in period of adoption								$ 140
Cumulative effect of new accounting principle in period of adoption, taxes								$ 69.9

Investment in PersolKelly Asi_2

Investment in PersolKelly Asia Pacific (Details) - USD ($) $ in Millions	Jul. 04, 2016	Oct. 02, 2016	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Schedule of Equity Method Investments [Line Items]
Investment in equity affiliate			$ 121.3	$ 117.4
Equity in net earnings (loss) of affiliate			5.2	2.7	$ 1.1
Gain on investment in PersolKelly Asia Pacific			0	0	87.2
Advances to PersolKelly Asia Pacific			7
Accounts payable			$ 540.6	537.7
PersolKelly Asia Pacific
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage	49.00%		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
Equity in net earnings (loss) of affiliate			$ 5.2	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			$ 23.5
Due from PersolKelly Asia Pacific			10.2
Advances to PersolKelly Asia Pacific			7
Due to PersolKelly Asia Pacific				2.3
TS Kelly Workforce Solutions
Schedule of Equity Method Investments [Line Items]
Repayment of loan				0.6
PersolKelly Asia Pacific
Schedule of Equity Method Investments [Line Items]
Accounts payable			$ 0.2	$ 2.5

Fair Value Measurements - Fair

Fair Value Measurements - Fair Value Measurements on a Recurring Basis (Details) - USD ($) $ in Millions	Dec. 30, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment in Persol Holdings	$ 135.1	$ 228.1
Measured on a recurring basis
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	4.6	4.3
Investment in Persol Holdings	135.1	228.1
Total assets at fair value	139.7	232.4
Measured on a recurring basis | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	4.6	4.3
Investment in Persol Holdings	135.1	228.1
Total assets at fair value	139.7	232.4
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
Investment in Persol Holdings	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
Investment in Persol Holdings	0	0
Total assets at fair value	$ 0	$ 0

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Details) - USD ($) $ in Millions	Dec. 30, 2018	Sep. 30, 2018	Dec. 31, 2017
Persol Holdings Investment
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cost of equity securities	$ 18.8		$ 18.4
Business Talent Group, LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities without readily determinable fair value, amount	$ 5	$ 5

Goodwill - Rollforward (Details

Goodwill - Rollforward (Details) $ in Millions	12 Months Ended
	Dec. 30, 2018USD ($)
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 107.1
Additions to Goodwill	0.2
Goodwill, ending balance	107.3
Americas Staffing
Goodwill [Roll Forward]
Goodwill, beginning balance	44.6
Additions to Goodwill	0.2
Goodwill, ending balance	44.8
GTS
Goodwill [Roll Forward]
Goodwill, beginning balance	62.5
Additions to Goodwill	0
Goodwill, ending balance	62.5
International Staffing
Goodwill [Roll Forward]
Goodwill, beginning balance	0
Additions to Goodwill	0
Goodwill, ending balance	$ 0

Other Assets - Schedule of Othe

Other Assets - Schedule of Other Assets (Details) - USD ($) $ in Millions	Dec. 30, 2018	Dec. 31, 2017
Other Assets [Abstract]
Life insurance cash surrender value	$ 172.5	$ 188.7
French CICE	26.4	28.1
Intangibles, net of accumulated amortization	16.5	18.2
Long-term customer receivable	12.4	12.4
Workers' compensation receivable	8.6	10.5
Other	28.8	13.9
Other assets	265.2	271.8
Intangibles, accumulated amortization	$ 19.6	$ 18.6

Other Assets - Narrative (Detai

Other Assets - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017	Sep. 30, 2018	Sep. 05, 2017
Business Acquisition [Line Items]
Intangible amortization expense	$ 1.8	$ 0.9	$ 0.6
Advances to PersolKelly Asia Pacific	7
Deferred sales commission	2.3
Teachers On Call, Inc.
Business Acquisition [Line Items]
Intangibles					$ 18.3
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	1.5
Finite-lived intangible assets, amortization expense, year 4	1.2
Finite-lived intangible assets, amortization expense, year 5	$ 1.2
Customer Relationships
Business Acquisition [Line Items]
Finite-lived intangible asset, useful life	10 years
Customer Relationships | Teachers On Call, Inc.
Business Acquisition [Line Items]
Intangibles					12
Candidate Database
Business Acquisition [Line Items]
Finite-lived intangible asset, useful life	4 years
Candidate Database | Teachers On Call, Inc.
Business Acquisition [Line Items]
Intangibles					1.5
Trademarks | Teachers On Call, Inc.
Business Acquisition [Line Items]
Intangibles					$ 4.8
Business Talent Group, LLC
Business Acquisition [Line Items]
Equity securities without readily determinable fair value, amount	$ 5			$ 5

Debt (Details)

Debt (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017	Dec. 05, 2016
Short-term Debt [Line Items]
Short-term borrowings	$ 2.2	$ 10.2
The Facility | Revolving Line of Credit
Short-term Debt [Line Items]
Maximum borrowing capacity				$ 150
Short-term borrowings	0	$ 9.5
Interest rate		4.70%
Remaining borrowing capacity	$ 150	$ 140.5
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	$ 145
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	$ 55
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	$ 11.1
Short-term borrowings	$ 2.2	$ 0.7
Interest rate	8.42%	8.23%

Retirement Benefits (Details)

Retirement Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Retirement Benefits [Abstract]
Liability for nonqualified plans	$ 174.8	$ 188.3
Earnings (loss) included in SG&A expenses	(8.6)	22.3	$ 10.5
Life insurance cash surrender value	172.5	188.7
Proceeds from company-owned life insurance	7.9	0	0
Tax-free earnings (loss) included in SG&A expenses	(8.8)	22.3	9.7
Net expense for retirement benefits	9.5	8.6	9
Benefit obligation	11.7	13.3
Fair value of plan assets	7.9	8.4
Unfunded liability	3.8	4.9
Pension expense	$ 0.5	$ 0.4	$ 0.4

Stockholders' Equity - Narrativ

Stockholders' Equity - Narrative (Details)	Dec. 30, 2018shares
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. 30, 2018		Dec. 31, 2017	Jan. 01, 2017
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance at beginning of year		$ 1,151.5		$ 1,012
Balance at end of year		1,159.5		1,151.5	$ 1,012
Foreign Currency Translation Adjustments
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance at beginning of year		(6.9)		(23.3)	(22.6)
Other comprehensive income (loss) before classifications		(8.4)		16.4	(0.6)
Amounts reclassified from accumulated other comprehensive income		0.4	[1]	0	(0.1)	[1]
Net current-period other comprehensive income (loss)		(8.8)		16.4	(0.7)
Balance at end of year		(15.7)		(6.9)	(23.3)
Unrealized Gains and Losses on Investment
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance at beginning of year		140		83.8	84.9
Other comprehensive income (loss) before classifications		0		56.2	(1.1)
Amounts reclassified from accumulated other comprehensive income		0		0	0
Net current-period other comprehensive income (loss)		(140)		56.2	(1.1)
Balance at end of year		0		140	83.8
Pension Liability Adjustments
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance at beginning of year		(2.3)		(1.8)	(1.6)
Other comprehensive income (loss) before classifications		0.8		(0.6)	(0.3)
Amounts reclassified from accumulated other comprehensive income	[2]	0.1		0.1	0.1
Net current-period other comprehensive income (loss)		0.9		(0.5)	(0.2)
Balance at end of year		(1.4)		(2.3)	(1.8)
Accumulated Other Comprehensive Income (Loss)
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance at beginning of year		130.8		58.7	60.7
Balance at end of year		(17.1)		130.8	58.7
Accounting Standards Update 2016-01 | Unrealized Gains and Losses on Investment
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Cumulative-effect adjustment from adoption of ASU 2016-01, Financial Instruments		(140)		$ 0	$ 0
Accounting Standards Update 2016-01 | Accumulated Other Comprehensive Income (Loss)
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Cumulative-effect adjustment from adoption of ASU 2016-01, Financial Instruments		$ (140)
[1]	Amount was recorded in the other expense, net line item in the consolidated statements of earnings.
[2]	Amount was recorded in the SG&A expenses line item in the consolidated statements of earnings.

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. 30, 2018	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Oct. 01, 2017	Jul. 02, 2017	Apr. 02, 2017	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Earnings Per Share [Abstract]
Net earnings	$ (23.9)	$ 33.1	$ (15.4)	$ 29.1	$ 17.7	$ 23	$ 18.7	$ 12.2	$ 22.9	$ 71.6	$ 120.8
Less: Earnings allocated to participating securities									(0.2)	(1.1)	(2.6)
Net earnings available to common shareholders									$ 22.7	$ 70.5	$ 118.2
Average common shares outstanding (millions):
Basic (in shares)									38.8	38.3	38.1
Dilutive share awards (in shares)									0.3	0.7	0.3
Diluted (in shares)									39.1	39	38.4
Basic earnings (loss) per share on common stock (in dollars per share)	$ (0.62)	$ 0.84	$ (0.40)	$ 0.74	$ 0.46	$ 0.59	$ 0.48	$ 0.31	$ 0.59	$ 1.84	$ 3.10
Diluted earnings (loss) per share on common stock (in dollars per share)	$ (0.62)	$ 0.84	$ (0.40)	$ 0.74	$ 0.45	$ 0.58	$ 0.47	$ 0.31	$ 0.58	$ 1.81	$ 3.08

Stock-Based Compensation - Narr

Stock-Based Compensation - Narrative (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017	Apr. 01, 2018	Feb. 14, 2018	Feb. 15, 2017	Feb. 17, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Plan activity adjustment period - Evergreen provision	5 years
Number of shares available for grant (in shares) - Fixed provision	4,000,000
Tax benefit	$ 4.4	$ 4.2	$ 3.9
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	4 years
Unrecognized compensation cost, unvested restricted stock	$ 6.1
Compensation cost not yet recognized, period for recognition	1 year 9 months 18 days
Grants in period (in dollars per share)	$ 28.79	$ 21.97	$ 17.08
Vested in period, fair value	$ 4.9	$ 5.8	$ 6.4
Granted (in shares)	157,000
Weighted average grant date fair value (in dollars per share)	$ 23.44	$ 18.76
Total nonvested shares (in shares)	356,000	440,000
Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)	222,000	387,000	332,000
Performance Shares, Financial Goals
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost, unvested restricted stock	$ 2.1
Compensation cost not yet recognized, period for recognition	1 year 8 months 12 days
Vested in period, fair value	$ 7.7
Granted (in shares)	118,000	203,000	249,000
Performance measurement period	3 years	3 years	3 years
Weighted average grant date fair value (in dollars per share)					$ 28.40	$ 21.07	$ 15.85
Performance Shares, Total Shareholder Return
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost, unvested restricted stock	$ 1.6
Compensation cost not yet recognized, period for recognition	1 year 8 months 12 days
Grants in period (in dollars per share)	$ 31.38
Vested in period, fair value	$ 6.3
Granted (in shares)	59,000	101,000	83,000
Performance measurement period	3 years	3 years	3 years
Weighted average grant date fair value (in dollars per share)	$ 23.56	$ 18.17
Total nonvested shares (in shares)	173,000	240,000
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)					$ 31.38	$ 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	4 years
Granted (in shares)	45,000	83,000
Performance measurement period	1 year	1 year
Stock-based compensation cost
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation cost	$ 8.1	$ 9.1	$ 10.2
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)	177,000	304,000
Maximum shares eligible to earn | Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)	355,000	609,000	663,000
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%
2018 grant | Performance Shares, Financial Goals
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average grant date fair value (in dollars per share)	$ 19.41
Total nonvested shares (in shares)	219,000
2018 grant | Performance Shares, Total Shareholder Return
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total nonvested shares (in shares)	109,000
2017 grant | Performance Shares, Financial Goals
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average grant date fair value (in dollars per share)	$ 19.41
Total nonvested shares (in shares)	254,000
2017 grant | Performance Shares, Total Shareholder Return
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total nonvested shares (in shares)	127,000
2016 grant | Performance Shares, Financial Goals
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average grant date fair value (in dollars per share)				$ 28.40
Total nonvested shares (in shares)	117,000
Actual percentage achieved	70.00%
2016 grant | Performance Shares, Total Shareholder Return
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total nonvested shares (in shares)	57,000
Actual percentage achieved	104.00%

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. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Restricted Stock
Nonvested, beginning balance (in shares)	440
Granted (in shares)	157
Vested (in shares)	(187)
Forfeited (in shares)	(54)
Nonvested, ending balance (in shares)	356	440
Weighted Average Grant Date Fair Value
Nonvested weighted average grant date fair value, beginning balance (in dollars per share)	$ 18.76
Granted (in dollars per share)	28.79	$ 21.97	$ 17.08
Vested (in dollars per share)	17.67
Forfeited (in dollars per share)	20.78
Nonvested weighted average grant date fair value, ending balance (in dollars per share)	$ 23.44	$ 18.76

Stock-Based Compensation - Su_2

Stock-Based Compensation - Summary of Status of Nonvested Performance Share Awards (Details) - $ / shares	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Performance Shares, Financial Measure
Performance Shares
Nonvested, beginning balance (in shares)	592,000
Granted (in shares)	163,000
Vested (in shares)	(229,000)
Forfeited (in shares)	(45,000)
Nonvested, ending balance (in shares)	481,000	592,000
Weighted Average Grant Date Fair Value
Nonvested weighted average grant date fair value, beginning balance (in dollars per share)	$ 22.32
Granted (in dollars per share)	28.64
Vested (in dollars per share)	16.62
Forfeited (in dollars per share)	26.18
Nonvested weighted average grant date fair value, ending balance (in dollars per share)	$ 23.58	$ 22.32
Performance Shares, Total Shareholder Return
Performance Shares
Nonvested, beginning balance (in shares)	240,000
Granted (in shares)	59,000	101,000	83,000
Vested (in shares)	(109,000)
Forfeited (in shares)	(17,000)
Nonvested, ending balance (in shares)	173,000	240,000
Weighted Average Grant Date Fair Value
Nonvested weighted average grant date fair value, beginning balance (in dollars per share)	$ 18.17
Granted (in dollars per share)	31.38
Vested (in dollars per share)	16.01
Forfeited (in dollars per share)	22.94
Nonvested weighted average grant date fair value, ending balance (in dollars per share)	$ 23.56	$ 18.17

Other Expense, Net - Schedule o

Other Expense, Net - Schedule of Other Expense, Net (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Other Income and Expenses [Abstract]
Interest income	$ 0.8	$ 0.7	$ 0.4
Interest expense	(3.1)	(2.7)	(3.8)
Dividend income	1.6	1.5	1.2
Foreign exchange gains (losses)	0.3	(1.1)	1.6
Other	(0.2)	0	(0.1)
Other expense, net	$ (0.6)	$ (1.6)	$ (0.7)

Income Taxes - Earnings (Loss)

Income Taxes - Earnings (Loss) From Continuing Operations Before Taxes Per Jurisdiction (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Income Tax Disclosure [Abstract]
Domestic	$ 53.1	$ 55.2	$ 112.4
Foreign	(62.5)	26.5	37.3
Earnings (loss) before taxes and equity in net earnings (loss) of affiliate	$ (9.4)	$ 81.7	$ 149.7

Income Taxes - Provision for In

Income Taxes - Provision for Income Taxes From Continuing Operations (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Current tax expense:
U.S. federal	$ 6.1	$ 6.6	$ 10.2
U.S. state and local	3.1	2.4	2.4
Foreign	11.2	9.7	10
Total current	20.4	18.7	22.6
Deferred tax (benefit) expense:
U.S. federal	(15.6)	0.4	11.8
U.S. state and local	1	0.1	2
Foreign	(32.9)	(6.4)	(6.4)
Total deferred	(47.5)	(5.9)	7.4
Total provision	$ (27.1)	$ 12.8	$ 30

Income Taxes - Deferred Taxes (

Income Taxes - Deferred Taxes (Details) - USD ($) $ in Millions	Dec. 30, 2018	Dec. 31, 2017
Components of Deferred Tax Assets and Liabilities
Depreciation and amortization	$ (15.6)	$ (13.4)
Employee compensation and benefit plans	52	57.3
Workers’ compensation	15	14.5
Unrealized gain on securities	(30.9)	(60.1)
Investment in equity affiliate	(15.8)	(15.5)
Loss carryforwards	30.8	38.8
Credit carryforwards	155.6	132.7
Other, net	3.9	3.1
Valuation allowance	(27.8)	(34.6)
Deferred Tax Assets, Net	$ 167.2	$ 122.8

Income Taxes - Deferred Tax Bal

Income Taxes - Deferred Tax Balance Classified in Consolidated Balance Sheet (Details) - USD ($) $ in Millions	Dec. 30, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Deferred tax asset	$ 198.7	$ 183.4
Other long-term liabilities	(31.5)	(60.6)
Deferred tax assets, net	$ 167.2	$ 122.8

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Oct. 02, 2016	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017	Jan. 03, 2016
Income Taxes [Line Items]
U.S. statutory rate		21.00%	35.00%	35.00%
Income tax benefit		$ (27.1)	$ 12.8	$ 30
Deferred tax asset revaluation, income tax expense			13.9
Transition tax		0	0
Loss carryforwards		30.8	38.8
Valuation allowance		27.8	34.6
Undistributed earnings of foreign subsidiaries		141.8
Unrecognized tax benefits		1.1	1.2	1.4	$ 1.7
Unrecognized tax benefits that would impact effective tax rate		0.9	1	1
Unrecognized tax benefits, income tax penalties and interest accrued		0.2	$ 0.2
Significant change in unrecognized tax benefits is reasonably possible, amount of unrecorded benefit		0.3
General Business Tax Credit Carryforward
Income Taxes [Line Items]
General business credit carryforward		149.6
Foreign Tax Credit Carryforward
Income Taxes [Line Items]
General business credit carryforward		5.9
State Credit Carryforward
Income Taxes [Line Items]
General business credit carryforward		0.1
Pro Forma
Income Taxes [Line Items]
Potential repatriation of foreign earnings amount		8.9
United Kingdom
Income Taxes [Line Items]
Valuation allowance		14.2
Persol Holdings Investment
Income Taxes [Line Items]
Income tax benefit		$ (29.4)
PersolKelly Asia Pacific
Income Taxes [Line Items]
Tax expense on gain on investment in PersolKelly Asia Pacific equity affiliate	$ 23.5			$ 23.5

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. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Income Tax Disclosure [Abstract]
Income tax based on statutory rate	$ (2)	$ 28.6	$ 52.4
State income taxes, net of federal benefit	3.2	1.6	2.9
Foreign tax rate differential	(8.3)	(1.5)	(4.5)
General business credits	(22.6)	(18.1)	(17)
Life insurance cash surrender value	2.1	(7.4)	(3)
Foreign items	1.9	(1.3)	4.9
GILTI, net of foreign tax credit	0.5	0	0
Foreign-derived intangible income	(0.9)	0	0
Foreign business taxes	4.2	4	3.6
Non-deductible expenses	2.6	1.3	1.6
Tax law change	(0.5)	13.9	0
PersolKelly Asia Pacific transaction gain	0	0	(4.8)
Change in deferred tax realizability	(4.3)	(7.8)	(5.9)
Stock compensation	(3)	(0.7)	0
Other, net	0	0.2	(0.2)
Total provision	$ (27.1)	$ 12.8	$ 30

Income Taxes - Net Tax Effect o

Income Taxes - Net Tax Effect of State and Foreign Loss Carryforwards (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Operating Loss Carryforwards [Line Items]
No expiration	$ 29.5
Total	30.8	$ 38.8
Income tax (benefit) expense	(27.1)	$ 12.8	$ 30
2019-2020
Operating Loss Carryforwards [Line Items]
Subject to expiration	0.7
2021-2035
Operating Loss Carryforwards [Line Items]
Subject to expiration	$ 0.6

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Unrecognized Tax Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at beginning of the year	$ 1.2	$ 1.4	$ 1.7
Additions for prior years’ tax positions	0	0	0.1
Reductions for prior years’ tax positions	0	0	0
Additions for settlements	0	0	0
Reductions for settlements	0	0	0
Reductions for expiration of statutes	(0.1)	(0.2)	(0.4)
Balance at end of the year	$ 1.1	$ 1.2	$ 1.4

Supplemental Cash Flow Inform_3

Supplemental Cash Flow Information - Changes In Operating Assets And Liabilities, Net of Acquisitions (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Supplemental Cash Flow Elements [Abstract]
Increase in trade accounts receivable	$ (32)	$ (126.2)	$ (93.9)
Increase in prepaid expenses and other assets	(9.5)	(14.2)	(10.5)
Increase in accounts payable and accrued liabilities	17	63.9	58.4
(Decrease) increase in accrued payroll and related taxes	(21)	32.9	1.9
Increase in accrued workers’ compensation and other claims	1.9	6.7	2.4
Increase in income and other taxes	2.1	7.1	2.2
Total changes in operating assets and liabilities, net of acquisition	$ (41.5)	$ (29.8)	$ (39.5)

Supplemental Cash Flow Inform_4

Supplemental Cash Flow Information - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Supplemental Cash Flow Elements [Abstract]
Interest paid	$ 1.6	$ 1.9	$ 2.7
Income taxes paid	18.3	20.1	24
Non-cash capital expenditures	$ 1.8	$ 3	$ 1.7

Commitments - Future Minimum Co

Commitments - Future Minimum Commitments Under Operating Leases (Details) $ in Millions	Dec. 30, 2018USD ($)
Fiscal year:
2,019	$ 26.7
2,020	20.4
2,021	15.2
2,022	9.8
2,023	4.7
Later years	4.9
Total	$ 81.7

Commitments- Narrative (Details

Commitments- Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Commitments and Contingencies Disclosure [Abstract]
Lease expense	$ 31.4	$ 31.3	$ 33.1
Noncancelable purchase obligations	$ 33.1
Unrecorded unconditional purchase obligation term	2 years

Contingencies - Narrative (Deta

Contingencies - Narrative (Details) - USD ($) $ in Millions	Dec. 30, 2018	Dec. 31, 2017
Loss Contingencies [Line Items]
Accrual for litigation costs	$ 12.8	$ 5.3
Insurance recoveries	8.6	10.5
Minimum
Loss Contingencies [Line Items]
Loss contingency, portion not accrued	0
Maximum
Loss Contingencies [Line Items]
Loss contingency, portion not accrued	2.1
Prepaid Expenses and Other Current Assets
Loss Contingencies [Line Items]
Insurance recoveries	$ 6.1	$ 0

Segment Disclosures - Narrative

Segment Disclosures - Narrative (Details)	12 Months Ended
	Dec. 30, 2018segment
Segment Reporting [Abstract]
Number of reportable segments	3

Segment Disclosures - Segment R

Segment Disclosures - Segment Revenue Per Service (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 30, 2018	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Oct. 01, 2017	Jul. 02, 2017	Apr. 02, 2017	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Revenue from Services:
Revenue from services	$ 1,414.7	$ 1,342.4	$ 1,386.9	$ 1,369.9	$ 1,422.3	$ 1,328.8	$ 1,333.6	$ 1,289.7	$ 5,513.9	$ 5,374.4
Service
Revenue from Services:
Revenue from services									5,513.9	5,374.4	$ 5,276.8
Service | Reporting Segments | Americas Staffing
Revenue from Services:
Revenue from services									2,417.7	2,345.9	2,191.6
Service | Reporting Segments | GTS
Revenue from Services:
Revenue from services									1,997.4	1,998.9	1,977.1
Service | Reporting Segments | International Staffing
Revenue from Services:
Revenue from services									1,116.6	1,048.2	1,127.1
Service | Less: Intersegment revenue
Revenue from Services:
Revenue from services									$ (17.8)	$ (18.6)	$ (19)

Segment Disclosures - Segment E

Segment Disclosures - Segment Earnings from Operations (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 30, 2018	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Oct. 01, 2017	Jul. 02, 2017	Apr. 02, 2017	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Earnings from Operations:
Gross profit	$ 254.4	$ 239.1	$ 240.5	$ 238.2	$ 263	$ 230.7	$ 228.8	$ 231.6	$ 972.2	$ 954.1	$ 906.3
SG&A expenses	(221.3)	(217.2)	(220.1)	(226.2)	$ (234.6)	$ (212.5)	$ (208.5)	$ (215.2)	(884.8)	(870.8)	(843.1)
Earnings from operations									87.4	83.3	63.2
Loss on investment in Persol Holdings	$ (83.2)	$ 15.8	$ (52.5)	$ 23.7					(96.2)	0	0
Gain on investment in PersolKelly Asia Pacific									0	0	87.2
Other expense, net									(0.6)	(1.6)	(0.7)
Earnings (loss) before taxes and equity in net earnings (loss) of affiliate									(9.4)	81.7	149.7
Reporting Segments | Americas Staffing
Earnings from Operations:
Gross profit									441.3	429.1	398.2
SG&A expenses									(364.2)	(346.4)	(329.4)
Earnings from operations									77.1	82.7	68.8
Reporting Segments | GTS
Earnings from Operations:
Gross profit									381.1	373.7	345.9
SG&A expenses									(296.5)	(296.7)	(287.7)
Earnings from operations									84.6	77	58.2
Reporting Segments | International Staffing
Earnings from Operations:
Gross profit									152.3	153.7	166.4
SG&A expenses									(132.3)	(131.6)	(146.9)
Earnings from operations									20	22.1	19.5
Less: Intersegment revenue
Earnings from Operations:
Gross profit									(2.5)	(2.4)	(4.2)
SG&A expenses									2.5	2.4	4.2
Earnings from operations									0	0	0
Corporate
Earnings from Operations:
Earnings from operations									$ (94.3)	$ (98.5)	$ (83.3)

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. 30, 2018	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Oct. 01, 2017	Jul. 02, 2017	Apr. 02, 2017	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue from services	$ 1,414.7	$ 1,342.4	$ 1,386.9	$ 1,369.9	$ 1,422.3	$ 1,328.8	$ 1,333.6	$ 1,289.7	$ 5,513.9	$ 5,374.4
Service
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue from services									5,513.9	5,374.4	$ 5,276.8
Service | United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue from services									3,930	3,894.6	3,722.5
Service | International
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue from services									$ 1,583.9	$ 1,479.8	$ 1,554.3

Segment Disclosures - Summary_2

Segment Disclosures - Summary of Long-Lived Assets By Geographic Area (Details) - USD ($) $ in Millions	Dec. 30, 2018	Dec. 31, 2017
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	$ 86.3	$ 86.1
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	76.8	74.3
International
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	$ 9.5	$ 11.8

New Accounting Pronouncements N

New Accounting Pronouncements New Accounting Pronouncements (Details) - Subsequent Event - Accounting Standards Update 2016-02 $ in Millions	Dec. 31, 2018USD ($)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease, right-of-use asset	$ 75
Operating lease, liability	$ 75

Related Party Transactions (Det

Related Party Transactions (Details) - Class B common stock	Oct. 09, 2018	Oct. 08, 2018
Terence E. Adderley Revocable Trust K [Member]
Related Party Transaction [Line Items]
Ownership percentage of parent company	91.50%
Executive Chairman and Chairman of the Board and Director | Terence E. Adderley
Related Party Transaction [Line Items]
Ownership percentage of parent company		91.50%

Subsequent Events - Narrative (

Subsequent Events - Narrative (Details) - USD ($) $ in Millions	Jan. 02, 2019	Dec. 30, 2018
Global Technology Associates, LLC
Subsequent Event [Line Items]
Acquisition related costs		$ 0.4
Global Technology Associates, LLC | Subsequent Event
Subsequent Event [Line Items]
Ownership percentage acquired	100.00%
Purchase price of acquisition	$ 34
NextGen Global Resources LLC
Subsequent Event [Line Items]
Acquisition related costs		$ 0.2
NextGen Global Resources LLC | Subsequent Event
Subsequent Event [Line Items]
Ownership percentage acquired	100.00%
Purchase price of acquisition	$ 51

Selected Quarterly Financial _3

Selected Quarterly Financial Data (unaudited) - Schedule of Quarterly Financial Information (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 30, 2018	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Oct. 01, 2017	Jul. 02, 2017	Apr. 02, 2017	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Quarterly Financial Information Disclosure [Abstract]
Revenue from services	$ 1,414.7	$ 1,342.4	$ 1,386.9	$ 1,369.9	$ 1,422.3	$ 1,328.8	$ 1,333.6	$ 1,289.7	$ 5,513.9	$ 5,374.4
Gross profit	254.4	239.1	240.5	238.2	263	230.7	228.8	231.6	972.2	954.1	$ 906.3
SG&A expenses	221.3	217.2	220.1	226.2	234.6	212.5	208.5	215.2	884.8	870.8	843.1
Restructuring charges included in SG&A expenses					0	0	0	2.4		2.4
Gain (loss) on investment in Persol Holdings	(83.2)	15.8	(52.5)	23.7					(96.2)	0	0
Net earnings (loss)	$ (23.9)	$ 33.1	$ (15.4)	$ 29.1	$ 17.7	$ 23	$ 18.7	$ 12.2	$ 22.9	$ 71.6	$ 120.8
Basic earnings (loss) per share on common stock (in dollars per share)	$ (0.62)	$ 0.84	$ (0.40)	$ 0.74	$ 0.46	$ 0.59	$ 0.48	$ 0.31	$ 0.59	$ 1.84	$ 3.10
Diluted earnings (loss) per share on common stock (in dollars per share)	(0.62)	0.84	(0.40)	0.74	0.45	0.58	0.47	0.31	0.58	1.81	3.08
Dividends per share (in dollars per share)	$ 0.075	$ 0.075	$ 0.075	$ 0.075	$ 0.075	$ 0.075	$ 0.075	$ 0.075	$ 0.30	$ 0.30	$ 0.275
Quantifying misstatement in current year financial statements amount						$ 2.8				$ 1.4

Schedule II - Valuation Reser_2

Schedule II - Valuation Reserves (Details) - Valuation Reserves - USD ($) $ in Millions		12 Months Ended
		Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Allowance for doubtful accounts
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of year		$ 12.9	$ 12.5	$ 10.5
Charged to costs and expenses		3.5	5.3	10.2
Charged to other accounts	[1]	(0.5)	0.3	0.8
Currency exchange effects		(0.4)	0.6	(0.8)
Deductions from reserves		(2.3)	(5.8)	(8.2)
Balance at end of year		13.2	12.9	12.5
Deferred tax assets valuation allowance
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of year		34.6	42.1	50.9
Charged to costs and expenses		2.6	1.7	2.4
Charged to other accounts		0	0	0
Currency exchange effects		(1.8)	3.3	(2.9)
Deductions from reserves		(7.6)	(12.5)	(8.3)
Balance at end of year		$ 27.8	$ 34.6	$ 42.1
[1]	Adjustment to provision for sales allowances charged to revenue from services.