Kelly Services (KELYA) 10-Q6 Nov 192019 Q3 Quarterly reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 29, 2019	Oct. 28, 2019
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 29, 2019
Document Transition Report	false
Entity File Number	0-1088
Entity Registrant Name	KELLY SERVICES, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	38-1510762
Entity Address, Address Line One	999 West Big Beaver Road
Entity Address, City or Town	Troy
Entity Address, State or Province	MI
Entity Address, Postal Zip Code	48084
City Area Code	248
Local Phone Number	362-4444
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Current Fiscal Year End Date	--12-29
Amendment Flag	false
Entity Central Index Key	0000055135
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Class A Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		35,683,604
Class B Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		3,428,863
NASDAQ Global Market \| Class A Common Stock
Document Information [Line Items]
Title of 12(b) Security	Class A Common
Trading Symbol	KELYA
Security Exchange Name	NASDAQ
NASDAQ Global Market \| Class B Common Stock
Document Information [Line Items]
Title of 12(b) Security	Class B Common
Trading Symbol	KELYB
Security Exchange Name	NASDAQ

Consolidated Statements of Earn

Consolidated Statements of Earnings (Unaudited) - USD ($) shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 29, 2019	Sep. 30, 2018	Sep. 29, 2019	Sep. 30, 2018
Revenue from services	$ 1,267.7	$ 1,342.4	$ 4,017.8	$ 4,099.2
Cost of services	1,040	1,103.3	3,294.5	3,381.4
Gross profit	227.7	239.1	723.3	717.8
Selling, general and administrative expenses	210.6	217.2	666.9	663.5
Gain on sale of assets	0	0	12.3	0
Earnings from operations	17.1	21.9	68.7	54.3
Gain (loss) on investment in Persol Holdings	(39.3)	15.8	35.1	(13)
Other income (expense), net	(0.2)	(0.7)	(1.1)	(1.8)
Earnings (loss) before taxes and equity in net earnings (loss) of affiliate	(22.4)	37	102.7	39.5
Income tax expense (benefit)	(12.8)	5.9	6.3	(3.3)
Net earnings (loss) before equity in net earnings (loss) of affiliate	(9.6)	31.1	96.4	42.8
Equity in net earnings (loss) of affiliate	(0.9)	2	(1)	4
Net earnings (loss)	$ (10.5)	$ 33.1	$ 95.4	$ 46.8
Basic earnings (loss) per share (in dollars per share)	$ (0.27)	$ 0.84	$ 2.42	$ 1.20
Diluted earnings (loss) per share (in dollars per share)	$ (0.27)	$ 0.84	$ 2.41	$ 1.19
Average shares outstanding (millions):
Basic (in shares)	39.1	38.8	39	38.7
Diluted (in shares)	39.1	38.9	39.2	38.8
Service
Revenue from services	$ 1,267.7	$ 1,342.4	$ 4,017.8	$ 4,099.2

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 29, 2019	Sep. 30, 2018	Sep. 29, 2019	Sep. 30, 2018
Statement of Comprehensive Income [Abstract]
Net earnings (loss)	$ (10.5)	$ 33.1	$ 95.4	$ 46.8
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments, net of tax benefit of $0.2, $0.9, $0.1 and $0.3, respectively	(6.2)	(7)	(0.8)	(7.8)
Less: Reclassification adjustments included in net earnings	0	0	0	0
Foreign currency translation adjustments	(6.2)	(7)	(0.8)	(7.8)
Other comprehensive income (loss)	(6.2)	(7)	(0.8)	(7.8)
Comprehensive income (loss)	$ (16.7)	$ 26.1	$ 94.6	$ 39

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Income (Unaudited) (Parenthetical) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 29, 2019	Sep. 30, 2018	Sep. 29, 2019	Sep. 30, 2018
Statement of Comprehensive Income [Abstract]
Foreign currency translation adjustments, tax expense (benefit)	$ (0.2)	$ (0.9)	$ (0.1)	$ (0.3)

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Millions	Sep. 29, 2019	Dec. 30, 2018
Current Assets
Cash and equivalents	$ 22.8	$ 35.3
Trade accounts receivable, less allowances of $12.2 and $13.2, respectively	1,262.3	1,293.3
Prepaid expenses and other current assets	80.7	71.9
Total current assets	1,365.8	1,400.5
Property and equipment:
Property and equipment	297.3	294.7
Accumulated depreciation	(214.6)	(208.4)
Net property and equipment	82.7	86.3
Operating lease right-of-use assets	62.2	0
Deferred taxes	221	198.7
Goodwill	127.8	107.3
Investment in Persol Holdings	174.9	135.1
Investment in equity affiliate	120.4	121.3
Other assets	321.5	265.2
Total noncurrent assets	1,110.5	913.9
Total Assets	2,476.3	2,314.4
Current Liabilities
Short-term borrowings	17.5	2.2
Accounts payable and accrued liabilities	484.6	540.6
Operating lease liabilities	19.8	0
Accrued payroll and related taxes	285.3	266
Accrued workers’ compensation and other claims	25.1	26
Income and other taxes	67.7	62.7
Total current liabilities	900	897.5
Noncurrent Liabilities
Operating lease liabilities	45.3	0
Accrued workers’ compensation and other claims	48.7	50.5
Accrued retirement benefits	179	162.9
Other long-term liabilities	55.5	44
Total noncurrent liabilities	328.5	257.4
Commitments and contingencies (see Contingencies footnote)
Treasury stock, at cost
Paid-in capital	22.3	24.4
Earnings invested in the business	1,224.6	1,138.1
Accumulated other comprehensive income (loss)	(17.9)	(17.1)
Total stockholders’ equity	1,247.8	1,159.5
Total Liabilities and Stockholders’ Equity	2,476.3	2,314.4
Class A Common Stock
Capital stock, $1.00 par value
Common stock, value	36.6	36.6
Treasury stock, at cost
Treasury stock, value	(20.7)	(25.4)
Class B Common Stock
Capital stock, $1.00 par value
Common stock, value	3.5	3.5
Treasury stock, at cost
Treasury stock, value	$ (0.6)	$ (0.6)

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($) shares in Millions, $ in Millions	Sep. 29, 2019	Dec. 30, 2018
Allowance for trade accounts receivables	$ 12.2	$ 13.2
Class A Common Stock
Capital stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	100	100
Common stock, shares issued (in shares)	36.6	36.6
Treasury stock, common stock (in shares)	1	1.2
Class B Common Stock
Capital stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	10	10
Common stock, shares issued (in shares)	3.5	3.5

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) $ in Millions	Total	Common StockCapital Stock, Class A common stock	Common StockCapital Stock, Class B common stock	Treasury StockTreasury Stock, Class A common stock	Treasury StockTreasury Stock, Class B common stock	Paid-in Capital	Earnings Invested in the Business	Accumulated Other Comprehensive Income (Loss)
Beginning balance at Dec. 31, 2017		$ 36.6	$ 3.5	$ (34.6)	$ (0.6)	$ 32.2	$ 983.6	$ 130.8
Increase (Decrease) in Stockholders' Equity
Net issuance of stock awards				7.9	0	(7.2)
Net earnings (loss)	$ 46.8						46.8
Dividends							(8.8)
Other comprehensive income (loss), net of tax	(7.8)							(7.8)
Ending balance at Sep. 30, 2018	1,185.8	36.6	3.5	(26.7)	(0.6)	25	1,165	(17)
Beginning balance at Jul. 01, 2018		36.6	3.5	(26.8)	(0.6)	23.4	1,134.8	(10)
Increase (Decrease) in Stockholders' Equity
Net issuance of stock awards				0.1	0	1.6
Net earnings (loss)	33.1						33.1
Dividends							(2.9)
Other comprehensive income (loss), net of tax	(7)							(7)
Ending balance at Sep. 30, 2018	1,185.8	36.6	3.5	(26.7)	(0.6)	25	1,165	(17)
Increase (Decrease) in Stockholders' Equity
Cumulative effect adjustment \| Accounting Standards Update 2016-01							140	(140)
Cumulative effect adjustment \| Accounting Standards Update 2014-09							3.4
Beginning balance 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
Net issuance of stock awards				4.7	0	(2.1)
Net earnings (loss)	95.4						95.4
Dividends							(8.9)
Other comprehensive income (loss), net of tax	(0.8)							(0.8)
Ending balance at Sep. 29, 2019	1,247.8	36.6	3.5	(20.7)	(0.6)	22.3	1,224.6	(17.9)
Beginning balance at Jun. 30, 2019		36.6	3.5	(20.9)	(0.6)	23.2	1,238.1	(11.7)
Increase (Decrease) in Stockholders' Equity
Net issuance of stock awards				0.2	0	(0.9)
Net earnings (loss)	(10.5)						(10.5)
Dividends							(3)
Other comprehensive income (loss), net of tax	(6.2)							(6.2)
Ending balance at Sep. 29, 2019	$ 1,247.8	$ 36.6	$ 3.5	$ (20.7)	$ (0.6)	$ 22.3	$ 1,224.6	$ (17.9)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 29, 2019	Sep. 30, 2018	Sep. 29, 2019	Sep. 30, 2018
Cash flows from operating activities:
Net earnings (loss)	$ (10.5)	$ 33.1	$ 95.4	$ 46.8
Adjustments to reconcile net earnings to net cash from operating activities:
Depreciation and amortization			23.8	19.5
Operating lease asset amortization			16.9	0
Provision for bad debts			3.2	1.3
Stock-based compensation			4.7	6.7
(Gain) loss on investment in Persol Holdings	39.3	(15.8)	(35.1)	13
(Gain) loss on sale of assets	0	0	(12.3)	0
Equity in net (earnings) loss of PersolKelly Asia Pacific	0.9	(2)	1	(4)
Other, net			(1)	(1)
Changes in operating assets and liabilities, net of acquisitions			(22.4)	(49)
Net cash from operating activities			74.2	33.3
Cash flows from investing activities:
Capital expenditures			(13.8)	(17.9)
Acquisition of companies, net of cash received			(86.4)	0
Investment in equity securities			(1)	(5)
Loans to equity affiliate			(4.4)	(2.9)
Proceeds from sale of assets			13.8	0
Proceeds from company-owned life insurance			3	0
Other investing activities			0	(0.8)
Net cash used in investing activities			(88.8)	(26.6)
Cash flows from financing activities:
Net change in short-term borrowings			15.2	(1.9)
Financing lease payments	(0.2)		(0.4)	0
Dividend payments			(8.9)	(8.8)
Payments of tax withholding for stock awards			(2.3)	(6.3)
Net cash from (used in) financing activities			3.6	(17)
Effect of exchange rates on cash, cash equivalents and restricted cash			(0.5)	(0.7)
Net change in cash, cash equivalents and restricted cash			(11.5)	(11)
Cash, cash equivalents and restricted cash at beginning of period			40.1	36.9
Cash, cash equivalents and restricted cash at end of period	28.6	25.9	28.6	25.9
Cash and cash equivalents	22.8	20.8	22.8	20.8
Restricted cash included in prepaid expenses and other current assets	0.8	0.5	0.8	0.5
Restricted cash included in other assets	$ 5	$ 4.6	$ 5	$ 4.6

Basis of Presentation

Basis of Presentation	9 Months Ended
Basis of Presentation	Sep. 29, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited consolidated financial statements of Kelly Services, Inc. (the “Company,” “Kelly,” “we” or “us”) have been prepared in accordance with Rule 10-01 of Regulation S-X and do not include all the information and notes required by generally accepted accounting principles (“GAAP”) for complete financial statements. In the opinion of management, all adjustments, including normal recurring adjustments, necessary for a fair statement of the results of the interim periods, have been made. The results of operations for such interim periods are not necessarily indicative of results of operations for a full year. The unaudited consolidated financial statements should be read in conjunction with the Company’s consolidated financial statements and notes thereto for the fiscal year ended December 30, 2018 , included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission on February 14, 2019 (the 2018 consolidated financial statements). The Company’s third fiscal quarter ended on September 29, 2019 ( 2019 ) and September 30, 2018 ( 2018 ), each of which contained 13 weeks. The corresponding September year to date periods for 2019 and 2018 each contained 39 weeks. Certain reclassifications have been made to the prior year’s consolidated financial statements to conform to the current year’s presentation.

Revenue

Revenue	9 Months Ended
Revenue	Sep. 29, 2019
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). 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. 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 when 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). The following table presents our segment revenues disaggregated by service type (in millions): Third Quarter September Year to Date 2019 2018 2019 2018 Branch-Delivered Staffing Americas Staffing Staffing Solutions Commercial $ 366.8 $ 424.3 $ 1,143.4 $ 1,237.2 Educational Staffing 57.5 57.7 314.5 297.8 Professional/Technical 83.2 68.8 256.0 206.3 Permanent Placement 8.5 11.0 26.2 28.8 Total Americas Staffing 516.0 561.8 1,740.1 1,770.1 International Staffing Staffing Solutions 246.8 270.4 760.7 826.4 Permanent Placement 6.1 6.8 19.2 22.1 Total International Staffing 252.9 277.2 779.9 848.5 Global Talent Solutions Talent Fulfillment Staffing Solutions 251.2 279.0 765.0 851.5 Permanent Placement 0.5 0.6 1.3 1.4 Talent Solutions 91.2 94.0 274.2 267.9 Total Talent Fulfillment 342.9 373.6 1,040.5 1,120.8 Outcome-Based Services 159.6 134.0 468.9 373.3 Total Global Talent Solutions 502.5 507.6 1,509.4 1,494.1 Total Intersegment (3.7 ) (4.2 ) (11.6 ) (13.5 ) Total Revenue from Services $ 1,267.7 $ 1,342.4 $ 4,017.8 $ 4,099.2 Our operations are subject to different economic and regulatory environments depending on geographic location. Our GTS segment operates in the Americas, EMEA and APAC regions. In the third quarter of 2019 and 2018 , GTS made up $485.0 million and $490.4 million in total Americas, respectively, $10.0 million and $11.0 million in total EMEA, respectively, and the entire balance in APAC. For September year to date in 2019 and 2018, GTS made up $1,457.8 million and $1,442.9 million in total Americas, respectively, $32.0 million and $34.3 million in total EMEA, respectively, and the entire balance in APAC. The below table presents our revenues disaggregated by geography (in millions): Third Quarter September Year to Date 2019 2018 2019 2018 Americas United States $ 903.2 $ 942.5 $ 2,913.4 $ 2,898.4 Canada 34.6 37.0 100.8 107.6 Mexico 32.4 32.3 89.6 92.7 Puerto Rico 18.8 28.2 57.6 74.2 Brazil 8.4 8.1 25.1 26.6 Total Americas 997.4 1,048.1 3,186.5 3,199.5 EMEA France 59.7 68.8 188.6 212.7 Switzerland 50.6 53.8 150.0 156.3 Portugal 44.0 48.2 135.5 150.5 Russia 29.9 24.0 84.1 75.7 United Kingdom 24.9 28.1 81.6 85.6 Italy 18.5 18.3 59.8 58.1 Germany 11.5 13.8 32.5 45.0 Ireland 7.1 11.3 28.1 34.3 Other 16.6 21.8 51.5 64.6 Total EMEA 262.8 288.1 811.7 882.8 Total APAC 7.5 6.2 19.6 16.9 Total Kelly Services, Inc. $ 1,267.7 $ 1,342.4 $ 4,017.8 $ 4,099.2 Deferred Costs Deferred sales commissions are paid at initial contract inception and upon contract renewal by our sales team. Deferred sales commissions, which are included in other assets in the consolidated balance sheet, were $1.6 million as of third quarter-end 2019 and $2.3 million as of year-end 2018 . Amortization expense for the deferred costs for the third quarter and September year to date 2019 was $0.4 million and $1.3 million , respectively. Amortization expense for the deferred costs for the third quarter and September year to date 2018 was $0.4 million and $1.2 million , respectively. Deferred fulfillment costs are incurred after obtaining a contract in order to generate a resource that will be used to provide our services. Deferred fulfillment costs, which are included in prepaid expenses and other current assets in the consolidated balance sheet, were $3.6 million as of third quarter-end 2019 and $3.0 million as of year-end 2018 . Amortization expense for the deferred costs for the third quarter and September year to date 2019 was $3.8 million and $10.3 million , respectively. Amortization expense for the deferred costs for the third quarter and September year to date 2018 was $4.1 million and $8.7 million

Acquisitions

Acquisitions	9 Months Ended
Acquisitions	Sep. 29, 2019
Business Combinations [Abstract]
Acquisitions	Acquisitions In the first quarter of 2019, the Company acquired NextGen Global Resources LLC (“NextGen”) and Global Technology Associates, LLC (“GTA”), as detailed below. We have accounted for these acquisitions under Accounting Standards Update (“ASU”) 2017-01, Business Combinations. NextGen Global Resources On January 2, 2019, the Company acquired 100% of the membership interests of NextGen, a leading provider of telecommunications staffing solutions, for a purchase price of $51.0 million . Under terms of the purchase agreement, the purchase price was adjusted for cash held by NextGen at the closing date and estimated working capital adjustments resulting in the Company paying cash of $54.3 million . Due to the limited amount of time that has passed since acquiring NextGen, the purchase price allocation for this acquisition is preliminary and could change. This acquisition will increase our presence and market share in the telecommunications industry within the engineering staffing solutions market. NextGen’s results of operations are included in the Americas Staffing segment for the 2019 third quarter and September year-to-date periods. The following table summarizes the estimated fair values of the assets acquired and liabilities assumed as of the date of the acquisition (in millions of dollars): Cash $ 3.5 Trade accounts receivable 19.7 Other current assets 0.3 Goodwill 13.7 Intangibles 21.5 Other noncurrent assets 0.5 Current liabilities (4.9 ) Purchase price paid, including working capital adjustments $ 54.3 Included in the assets purchased in the NextGen acquisition was approximately $21.5 million of intangible assets, made up of $12.9 million in customer relationships, $8.1 million associated with NextGen’s trade name and $0.5 million for non-compete agreements. The customer relationships will be amortized over 10 years with no residual value, the trade name will be amortized over 15 years with no residual value and the non-compete agreements will be amortized over five years with no residual value. Goodwill generated from this acquisition is primarily attributable to the market potential as a staffing solutions provider to the expanding telecommunications industry, and is assigned to the Americas Staffing reporting unit (see Goodwill footnote). All of the goodwill is expected to be deductible for tax purposes. Global Technology Associates On January 2, 2019, in a separate transaction, the Company acquired 100% of the membership interests of GTA, a leading provider of engineering, technology and business consulting solutions in the telecommunications industry, for a purchase price of $34.0 million . Under terms of the purchase agreement, the purchase price was adjusted for cash held by GTA at the closing date and estimated working capital adjustments resulting in the Company paying cash of $35.7 million . Due to the limited amount of time that has passed since acquiring GTA, the purchase price allocation for this acquisition is preliminary and could change. This acquisition will increase our presence and market share in the telecommunications industry within the engineering outcome-based solutions market. GTA’s results of operations are included in the GTS segment for the 2019 third quarter and September year-to-date periods. The following table summarizes the estimated fair values of the assets acquired and liabilities assumed as of the date of the acquisition (in millions of dollars): Cash $ 0.1 Trade accounts receivable 13.9 Other current assets 0.1 Goodwill 6.8 Intangibles 17.3 Other noncurrent assets 0.4 Current liabilities (2.9 ) Purchase price paid, including working capital adjustments $ 35.7 Included in the assets purchased in the GTA acquisition was approximately $17.3 million of intangible assets, made up of $12.1 million in customer relationships, $4.0 million associated with GTA’s trade name and $1.2 million for non-compete agreements. The customer relationships will be amortized over 10 years with no residual value, the trade name will be amortized over 15 years with no residual value and the non-compete agreements will be amortized over five years with no residual value. Goodwill generated from this acquisition is primarily attributable to the market potential as a solutions provider to the expanding telecommunications industry, and is assigned to the GTS reporting unit (see Goodwill footnote). All of the goodwill is expected to be deductible for tax purposes. Pro Forma Information Our consolidated revenues and net earnings for the third quarter 2019 included $20.0 million and $1.3 million , respectively, from NextGen and $15.8 million and $0.9 million , respectively, from GTA. Our consolidated revenues and net earnings for September year to date 2019 included $62.9 million and $3.7 million , respectively, from NextGen and $48.2 million and $3.4 million , respectively, from GTA. The following unaudited pro forma information presents a summary of the operating results as if the NextGen and GTA acquisitions had been completed as of January 1, 2018 (in millions of dollars, except per share data): Third Quarter September Year to Date 2019 2018 2019 2018 Pro forma revenues $ 1,267.7 $ 1,373.6 $ 4,017.8 $ 4,174.9 Pro forma net earnings (loss) (10.5 ) 35.6 95.4 50.6 Pro forma basic earnings (loss) per share (0.27 ) 0.91 2.42 1.29 Pro forma diluted earnings (loss) per share (0.27 ) 0.90 2.41 1.29 Due to the date of the acquisitions, there were no adjustments for the third quarter and September year to date 2019 pro forma results. For the third quarter of 2018, NextGen pro forma revenues and net earnings were $19.3 million and $1.4 million , respectively, and GTA pro forma revenues and net earnings were $11.9 million and $1.1 million , respectively. For September year to date 2018, NextGen pro forma revenues and net earnings were $47.5 million and $2.0 million , respectively, and GTA pro forma revenues and net earnings were $28.2 million and $1.8 million , respectively. The pro forma results for the third quarter and September year to date 2018 reflect amortization of the intangible assets, applicable taxes and adjustments for the accounting for revenue under ASC 606, none of which had a material impact on the pro forma results. The unaudited pro forma information presented has been prepared for comparative purposes only and is not necessarily indicative of the results of operations as they would have been had the acquisitions occurred on the assumed dates, nor is it necessarily an indication of future operating results.

Investment in Persol Holdings

Investment in Persol Holdings	9 Months Ended
Investment in Persol Holdings	Sep. 29, 2019
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, a leading integrated human resource company in Japan and 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 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 (loss). A cumulative catch-up adjustment of the prior net unrealized gains previously recorded in other comprehensive income (loss), 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. For the third quarter and September year to date 2019, a loss on the investment of $39.3 million and a gain on the investment of $35.1 million , respectively, were recorded in gain (loss) on investment in Persol Holdings in the consolidated statements of earnings. For the third quarter and September year to date 2018, a gain on the investment of $15.8 million and a loss on the investment of $13.0 million , respectively, was recorded in gain (loss) on investment in Persol Holdings in the consolidated statements of earnings.

Investment in PersolKelly Asia

Investment in PersolKelly Asia Pacific	9 Months Ended
Investment in PersolKelly Asia Pacific	Sep. 29, 2019
Equity Method Investments and Joint Ventures [Abstract]
Investment in PersolKelly Asia Pacific	Investment in PersolKelly Asia Pacific The Company has a 49% ownership interest in PersolKelly Asia Pacific, a staffing solutions business operating in more than 10 countries in the Asia-Pacific region. 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 reported in equity in net earnings (loss) of affiliate in the consolidated statements of earnings. This investment is evaluated 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 this equity investment, we will adjust the carrying amount of the investment to the current fair value. The investment in equity affiliate on the Company’s consolidated balance sheet totaled $120.4 million as of third quarter-end 2019 and $121.3 million as of year-end 2018 . The net amount due from PersolKelly Asia Pacific, a related party, was $10.3 million as of the third quarter-end 2019 and $10.2 million as of year-end 2018. The Company made loans, proportionate to its 49% ownership, to PersolKelly Asia Pacific for $7.0 million in 2018 and an additional $4.4 million in the third quarter of 2019 to fund working capital requirements as a result of their sustained revenue growth. The loans, which are outstanding as of third quarter-end 2019, are included in other assets in the consolidated balance sheet and included in the net amounts due from PersolKelly Asia Pacific. The amount included in trade accounts payable for staffing services provided by PersolKelly Asia Pacific as a supplier to the Company’s CWO programs was $0.5 million as of third quarter-end 2019 and $0.2 million as of year-end 2018

Fair Value Measurements

Fair Value Measurements	9 Months Ended
Fair Value Measurements	Sep. 29, 2019
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements Trade accounts receivable, short-term borrowings, accounts payable, accrued liabilities and accrued payroll and related taxes approximate their fair values due to the short-term maturities of these assets and liabilities. Assets Measured at Fair Value on a Recurring Basis The following tables present assets measured at fair value on a recurring basis in the consolidated balance sheet as of third quarter-end 2019 and year-end 2018 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 $ 4.9 $ 4.9 $ — $ — Investment in Persol Holdings 174.9 174.9 — — Total assets at fair value $ 179.8 $ 179.8 $ — $ — 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 $ — $ — Money market funds as of third quarter-end 2019 and year-end 2018 represent investments in money market accounts, all of which are restricted as to use and 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, and the related changes in fair value are recorded in the consolidated statements of earnings (see Investment in Persol Holdings footnote). The cost of this yen-denominated investment, which fluctuates based on foreign exchange rates, was $19.2 million as of the third quarter-end 2019 and $18.8 million at year-end 2018 . Equity Investment Without Readily Determinable Fair Value The Company has a minority investment in Business Talent Group, LLC, 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 as of the third quarter-end 2019 and year-end 2018 represents the purchase price. There have been no observable price changes to the carrying amount or impairments. During second quarter of 2019, the Company made an additional $1.0 million minority investment in Kenzie Academy Inc., which is included in other assets in the consolidated balance sheet. This investment is also measured using the measurement alternative for equity investments without a readily determinable fair value as described above. As of the third quarter-end 2019, the investment totaled $1.3 million

Restructuring

Restructuring	9 Months Ended
Restructuring	Sep. 29, 2019
Restructuring and Related Activities [Abstract]
Restructuring	Restructuring In the first quarter of 2019, the Company took restructuring actions to transform operations in order to drive growth and operational effectiveness primarily in the U.S. branch-based staffing operations. Restructuring costs incurred in 2019 totaled $5.6 million , all of which is within the Americas Staffing segment. The restructuring costs, which are all severance related, were recorded in selling, general and administrative (“SG&A”) expenses in the consolidated statements of earnings. A summary of the global restructuring balance sheet accrual, included in accrued payroll and related taxes, is detailed below (in millions of dollars). Balance as of year-end 2018 $ — Additions charged to Americas Staffing 6.3 Reductions for cash payments (0.2 ) Balance as of first quarter-end 2019 6.1 Reductions for cash payments (3.1 ) Accrual adjustments (0.6 ) Balance as of second quarter-end 2019 2.4 Reductions for cash payments (1.4 ) Accrual adjustments (0.1 ) Balance as of third quarter-end 2019 $ 0.9 The remaining balance of $0.9 million as of third quarter-end 2019 represents severance costs, and the majority is expected to be paid by the end of 2019. No material adjustments are expected to be recorded.

Goodwill

Goodwill	9 Months Ended
Goodwill	Sep. 29, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	Goodwill The changes in the carrying amount of goodwill as of third quarter-end 2019 are included in the table below. See Acquisitions footnote for a description of the additions to goodwill in the first quarter of 2019. As of Year-End 2018 Additions to Goodwill As of Third Quarter-End 2019 (In millions of dollars) Americas Staffing $ 44.8 $ 13.7 $ 58.5 Global Talent Solutions 62.5 6.8 69.3 $ 107.3 $ 20.5 $ 127.8

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	9 Months Ended
Accumulated Other Comprehensive Income (Loss)	Sep. 29, 2019
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Accumulated Other Comprehensive Income (Loss)	Accumulated Other Comprehensive Income (Loss) The changes in accumulated other comprehensive income (loss) by component, net of tax, for the third quarter and September year to date 2019 and 2018 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. Third Quarter September Year to Date 2019 2018 2019 2018 (In millions of dollars) Foreign currency translation adjustments: Beginning balance $ (10.3 ) $ (7.7 ) $ (15.7 ) $ (6.9 ) Other comprehensive income (loss) before reclassifications (6.2 ) (7.0 ) (0.8 ) (7.8 ) Amounts reclassified from accumulated other comprehensive income (loss) — — — — Net current-period other comprehensive income (loss) (6.2 ) (7.0 ) (0.8 ) (7.8 ) Ending balance (16.5 ) (14.7 ) (16.5 ) (14.7 ) Unrealized gains and losses on investment: Beginning balance — — — 140.0 Cumulative-effect adjustment from adoption of ASU 2016-01, Financial Instruments — — — (140.0 ) Other comprehensive income (loss) before reclassifications — — — — Amounts reclassified from accumulated other comprehensive income (loss) — — — — Net current-period other comprehensive income (loss) — — — (140.0 ) Ending balance — — — — Pension liability adjustments: Beginning balance (1.4 ) (2.3 ) (1.4 ) (2.3 ) Other comprehensive income (loss) before reclassifications — — — — Amounts reclassified from accumulated other comprehensive income (loss) — — — — Net current-period other comprehensive income (loss) — — — — Ending balance (1.4 ) (2.3 ) (1.4 ) (2.3 ) Total accumulated other comprehensive income (loss) $ (17.9 ) $ (17.0 ) $ (17.9 ) $ (17.0 )

Earnings Per Share

Earnings Per Share	9 Months Ended
Earnings Per Share	Sep. 29, 2019
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share The reconciliation of basic and diluted earnings (loss) per share on common stock for the third quarter and September year to date 2019 and 2018 follows (in millions of dollars except per share data): Third Quarter September Year to Date 2019 2018 2019 2018 Net earnings (loss) $ (10.5 ) $ 33.1 $ 95.4 $ 46.8 Less: earnings allocated to participating securities — (0.4 ) (1.0 ) (0.5 ) Net earnings (loss) available to common shareholders $ (10.5 ) $ 32.7 $ 94.4 $ 46.3 Average shares outstanding (millions): Basic 39.1 38.8 39.0 38.7 Dilutive share awards — 0.1 0.2 0.1 Diluted 39.1 38.9 39.2 38.8 Basic earnings (loss) per share $ (0.27 ) $ 0.84 $ 2.42 $ 1.20 Diluted earnings (loss) per share $ (0.27 ) $ 0.84 $ 2.41 $ 1.19 Potentially dilutive shares outstanding are primarily related to performance shares for the third quarter and September year to date 2019 and 2018 . Dividends paid per share for Class A and Class B common stock were $0.075 for the third quarter 2019 and 2018 and $0.225 for September year to date 2019 and 2018 .

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
Stock-Based Compensation	Sep. 29, 2019
Share-based Payment Arrangement [Abstract]
Stock-Based Compensation	Stock-Based Compensation For the third quarter of 2019 , the Company recognized stock compensation benefit of $0.5 million , and related tax benefit of $0.4 million . For the third quarter of 2018 , the Company recognized stock compensation expense of $2.0 million , and related tax benefit of $0.8 million . For September year to date 2019, the Company recognized stock compensation expense of $4.7 million , and related tax benefit of $1.1 million . For September year to date 2018, the Company recognized stock compensation expense of $6.7 million , and related tax benefit of $4.0 million . Performance Shares 2019 Grant During 2019, the Company granted performance awards associated with the Company’s Class A common stock to certain senior officers. The payment of these performance shares (“financial measure performance awards”), which will be satisfied with the issuance of shares out of treasury stock, is contingent upon the achievement of two financial goals at the end of a three -year performance period. These awards will cliff vest after the approval by the Compensation Committee, if not forfeited by the recipient. No dividends are paid on these performance shares. The 2019 financial measure performance awards were granted with a market condition in the form of a relative Total Shareholder Return (“TSR”) modifier, which could impact the number of shares earned as determined at the end of the performance period. The number of shares earned based on financial measures’ results will be reduced, increased or remain the same based on the Company’s TSR relative to the S&P SmallCap 600 Index. The maximum number of performance shares that may be earned is 200% of the target shares originally granted and the TSR modifier will not increase payouts above the maximum. The 2019 financial measure performance awards have an estimated fair value of $25.58 per share, which was determined using a Monte Carlo valuation model incorporating assumptions for inputs of expected stock price volatility, dividend yield and risk-free interest rate. The 2019 grant also included single financial measure performance shares, which have one financial goal with a one-year performance period. These awards vest over four years and earn dividends, which are not paid until the awards vest. The single financial measure performance shares have a weighted average grant date fair value of $24.61 . 2018 and 2017 Grants For the 2018 and 2017 financial measure performance awards, the annual goals are set in February of each year, with the total award payout for 2018 grants based on a cumulative measure of the 2018, 2019 and 2020 goals and for 2017 grants based on a cumulative measure of the 2017, 2018 and 2019 goals. Accordingly, the Company remeasures the fair value of the 2018 and 2017 financial measure performance shares each reporting period until the third year goals are set, after which the grant date fair value will be fixed for the remaining performance period. As of third quarter-end 2019 , the current fair value for the 2018 financial measure performance shares was $23.29 per share. During the first quarter 2019 , the final year of goals was set for the performance shares granted in 2017 and the grant date fair value for the 2017 financial measure performance shares was set at $23.76 per share. The grant date fair value per share will remain fixed for the remaining performance period. A summary of the status of all nonvested performance shares at target as of third quarter-end 2019 and year-to-date changes is presented as follows below (in thousands of shares except per share data). The majority of the vested shares below is related to the 2016 performance share grant, which cliff-vested after approval from the Compensation Committee during the first quarter of 2019. Financial Measure TSR Shares Weighted Average Grant Date Fair Value Shares Weighted Average Grant Date Fair Value Nonvested at year-end 2018 481 $ 23.58 173 $ 23.56 Granted 250 25.38 — — Vested (188 ) 28.05 (55 ) 19.73 Forfeited — — — — Nonvested at third quarter-end 2019 543 $ 24.66 118 $ 25.35 Restricted Stock A summary of the status of nonvested restricted stock as of third quarter-end 2019 and year-to-date changes is presented as follows below (in thousands of shares except per share data). Shares Weighted Average Grant Date Fair Value Nonvested at year-end 2018 356 $ 23.44 Granted 183 24.79 Vested (109 ) 22.61 Forfeited (38 ) 23.80 Nonvested at third quarter-end 2019 392 $ 24.27

Sale of Assets

Sale of Assets	9 Months Ended
Sale of Assets	Sep. 29, 2019
Sale of Assets [Abstract]
Sale of Assets	Sale of Assets During the second quarter of 2019, the Company sold unused land located near the Company headquarters. The gain on the sale of assets in the consolidated statements of earnings for the second quarter and June year to date 2019 includes the excess of the $11.7 million sale proceeds over the cost of the parcel. The gain on sale of assets also includes proceeds of $2.1 million from the transfer of customer contracts related to the Company’s legal specialty operations to a third party during the second quarter of 2019. There were no material sales of assets during the third quarter of 2019.

Other Income (Expense), Net

Other Income (Expense), Net	9 Months Ended
Other Income (Expense), Net	Sep. 29, 2019
Other Income and Expenses [Abstract]
Other Income (Expense), Net	Other Income (Expense), Net Included in other income (expense), net for the third quarter and September year to date 2019 and 2018 are the following: Third Quarter September Year to Date 2019 2018 2019 2018 (In millions of dollars) Interest income $ 0.4 $ 0.2 $ 0.8 $ 0.6 Interest expense (0.9 ) (0.7 ) (3.2 ) (2.3 ) Dividend income — — 1.3 0.8 Foreign exchange gain (loss) 0.3 (0.2 ) (0.4 ) (0.9 ) Other — — 0.4 — Other income (expense), net $ (0.2 ) $ (0.7 ) $ (1.1 ) $ (1.8 )

Income Taxes

Income Taxes	9 Months Ended
Income Taxes	Sep. 29, 2019
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Income tax benefit was $12.8 million for the third quarter of 2019 and income tax expense was $5.9 million for the third quarter of 2018. Income tax expense was $6.3 million for September year to date 2019 and income tax benefit was $3.3 million for September year to date 2018. These amounts were impacted by changes in the fair value of the Company’s investment in Persol Holdings, which are taxed at the Japanese statutory tax rate which is higher than the U.S. statutory tax rate. This resulted in a benefit of $12.1 million for the third quarter of 2019 and a charge of $10.7 million for September year to date 2019, compared to a charge of $4.9 million for the third quarter of 2018 and a benefit of $4.0 million for September year to date 2018. The September year to date 2019 income taxes benefitted by $14.3 million from the release of a valuation allowance in the United Kingdom, offset by a $3.9 million charge for recording a valuation allowance in Germany, which were recorded in the second quarter of 2019. Our tax expense is affected by recurring items, such as the amount of pretax income and its mix by jurisdiction, U.S. work opportunity credits and the change in cash surrender value of 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, the tax effects of stock compensation, and changes in the fair value of the Company’s investment in Persol Holdings, which are treated as discrete since they cannot be estimated. The work opportunity credit program is a temporary provision in the U.S. tax law and expires for employees hired after 2019. While the program 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.

Leases

Leases	9 Months Ended
Leases	Sep. 29, 2019
Leases [Abstract]
Leases	Leases At the beginning of the first quarter of 2019, we adopted ASC 842, Leases, using an optional transition method which allowed us 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 earnings invested in the business in the period of adoption. We elected the package of practical expedients permitted under the transition guidance, which allowed 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 existed prior to adoption of the new standard. We also elected to combine lease and non-lease components, to keep leases with an initial term of 12 months or less off the consolidated balance sheet and recognize the associated lease payments in the consolidated statements of earnings on a straight-line basis over the lease term. The Company has operating and financing leases for field offices and various equipment. Our leases have remaining lease terms of one year to 10 years. We determine if an arrangement is a lease at inception. We recorded $74.1 million of right-of-use (“ROU”) assets within operating lease right-of-use assets, $19.8 million of current lease liabilities within operating lease liabilities, current and $54.3 million of noncurrent lease liabilities within operating lease liabilities, noncurrent in the consolidated balance sheet on the date of adoption. No adjustment to the beginning balance of earnings invested in the business was necessary as a result of adopting this standard. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. Since most of the Company’s leases do not have an implicit borrowing rate, we use our incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. Our leases may include options allowing us in our sole discretion to extend or terminate the lease, and when it is reasonably certain that we will exercise those options, we will include those periods in our lease term. Variable costs, such as payments for insurance and tax payments, are expensed when the obligation for those payments is incurred. The components of lease expense were as follows (in millions of dollars): Third Quarter September Year to Date Description Statements of Earnings Location 2019 2019 Operating: Operating lease cost Selling, general and administrative expenses $ 6.6 $ 20.3 Short-term lease cost Selling, general and administrative expenses 0.9 2.5 Variable lease cost Selling, general and administrative expenses 1.7 5.2 Financing: Amortization of ROU assets Selling, general and administrative expenses 0.1 0.1 Interest on lease liabilities Other income (expense), net 0.1 0.1 Total lease cost $ 9.4 $ 28.2 Supplemental consolidated balance sheet information related to leases was as follows (in millions of dollars): Description Balance Sheet Location As of Third Quarter-End 2019 ROU Assets: Operating Operating lease right-of-use assets $ 62.2 Financing Property and equipment 2.8 Total lease assets $ 65.0 ROU Liabilities: Operating - current Operating lease liabilities, current $ 19.8 Financing - current Accounts payable and accrued liabilities 0.9 Operating - noncurrent Operating lease liabilities, noncurrent 45.3 Financing - noncurrent Other long-term liabilities 1.5 Total lease liabilities $ 67.5 Weighted average remaining lease terms and discount rates for September year to date 2019 was as follows: September Year to Date 2019 Weighted average remaining lease term (years): Operating leases 3.9 Financing leases 3.7 Weighted average discount rate: Operating leases 5.8 % Financing leases 5.1 % Other information related to leases was as follows (in millions of dollars): Third Quarter September Year to Date 2019 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 6.3 $ 19.8 Financing cash flows from financing leases 0.2 0.4 ROU assets obtained in exchange for new lease obligations: Operating leases $ 2.2 $ 6.2 Financing leases 1.1 2.8 Maturities of lease liabilities as of third quarter-end 2019 were as follows (in millions of dollars): Operating Leases Financing Leases 2019, remaining $ 6.1 $ 0.3 2020 21.9 0.8 2021 17.5 0.8 2022 12.3 0.8 2023 7.0 — 2024 3.9 — Thereafter 4.2 — Total future lease payments 72.9 2.7 Less: Imputed interest 7.8 0.3 Total $ 65.1 $ 2.4 Maturities of operating leases accounted for under ASC 840 as of year-end 2018 were as follows (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
Leases	Leases At the beginning of the first quarter of 2019, we adopted ASC 842, Leases, using an optional transition method which allowed us 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 earnings invested in the business in the period of adoption. We elected the package of practical expedients permitted under the transition guidance, which allowed 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 existed prior to adoption of the new standard. We also elected to combine lease and non-lease components, to keep leases with an initial term of 12 months or less off the consolidated balance sheet and recognize the associated lease payments in the consolidated statements of earnings on a straight-line basis over the lease term. The Company has operating and financing leases for field offices and various equipment. Our leases have remaining lease terms of one year to 10 years. We determine if an arrangement is a lease at inception. We recorded $74.1 million of right-of-use (“ROU”) assets within operating lease right-of-use assets, $19.8 million of current lease liabilities within operating lease liabilities, current and $54.3 million of noncurrent lease liabilities within operating lease liabilities, noncurrent in the consolidated balance sheet on the date of adoption. No adjustment to the beginning balance of earnings invested in the business was necessary as a result of adopting this standard. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. Since most of the Company’s leases do not have an implicit borrowing rate, we use our incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. Our leases may include options allowing us in our sole discretion to extend or terminate the lease, and when it is reasonably certain that we will exercise those options, we will include those periods in our lease term. Variable costs, such as payments for insurance and tax payments, are expensed when the obligation for those payments is incurred. The components of lease expense were as follows (in millions of dollars): Third Quarter September Year to Date Description Statements of Earnings Location 2019 2019 Operating: Operating lease cost Selling, general and administrative expenses $ 6.6 $ 20.3 Short-term lease cost Selling, general and administrative expenses 0.9 2.5 Variable lease cost Selling, general and administrative expenses 1.7 5.2 Financing: Amortization of ROU assets Selling, general and administrative expenses 0.1 0.1 Interest on lease liabilities Other income (expense), net 0.1 0.1 Total lease cost $ 9.4 $ 28.2 Supplemental consolidated balance sheet information related to leases was as follows (in millions of dollars): Description Balance Sheet Location As of Third Quarter-End 2019 ROU Assets: Operating Operating lease right-of-use assets $ 62.2 Financing Property and equipment 2.8 Total lease assets $ 65.0 ROU Liabilities: Operating - current Operating lease liabilities, current $ 19.8 Financing - current Accounts payable and accrued liabilities 0.9 Operating - noncurrent Operating lease liabilities, noncurrent 45.3 Financing - noncurrent Other long-term liabilities 1.5 Total lease liabilities $ 67.5 Weighted average remaining lease terms and discount rates for September year to date 2019 was as follows: September Year to Date 2019 Weighted average remaining lease term (years): Operating leases 3.9 Financing leases 3.7 Weighted average discount rate: Operating leases 5.8 % Financing leases 5.1 % Other information related to leases was as follows (in millions of dollars): Third Quarter September Year to Date 2019 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 6.3 $ 19.8 Financing cash flows from financing leases 0.2 0.4 ROU assets obtained in exchange for new lease obligations: Operating leases $ 2.2 $ 6.2 Financing leases 1.1 2.8 Maturities of lease liabilities as of third quarter-end 2019 were as follows (in millions of dollars): Operating Leases Financing Leases 2019, remaining $ 6.1 $ 0.3 2020 21.9 0.8 2021 17.5 0.8 2022 12.3 0.8 2023 7.0 — 2024 3.9 — Thereafter 4.2 — Total future lease payments 72.9 2.7 Less: Imputed interest 7.8 0.3 Total $ 65.1 $ 2.4 Maturities of operating leases accounted for under ASC 840 as of year-end 2018 were as follows (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

Contingencies

Contingencies	9 Months Ended
Contingencies	Sep. 29, 2019
Commitments and Contingencies Disclosure [Abstract]
Contingencies	Contingencies 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, anti-competition regulations, breach of contract and claims or actions related to customer or supplier bankruptcy proceedings or insolvency actions, which could result in a material adverse outcome. We record accruals for loss contingencies when we believe it is probable that a liability has been incurred and the amount of loss can be reasonably estimated. Such accruals are recorded in accounts payable and accrued liabilities and in accrued workers’ compensation and other claims in the consolidated balance sheet. At third quarter-end 2019 and year-end 2018, the gross accrual for litigation costs amounted to $10.1 million and $12.8 million , respectively. The Company maintains insurance coverage which may cover certain claims. When claims exceed the applicable policy deductible 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 third quarter-end 2019 and year-end 2018, the related insurance recoveries amounted to $4.6 million and $6.1 million , respectively. The Company estimates the aggregate range of reasonably possible losses, in excess of amounts accrued, is $0.4 million to $3.7 million as of third quarter-end 2019. 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. We are also currently engaged in litigation with a customer over a disputed accounts receivable balance for services rendered, which is recorded as a long-term receivable in other assets in the consolidated balance sheet. While we believe the balance of approximately $10 million is collectible, there is a reasonably possible risk of an unfavorable outcome.

Segment Disclosures

Segment Disclosures	9 Months Ended
Segment Disclosures	Sep. 29, 2019
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 Company’s chief operating decision-maker (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/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 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 directly 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 the third quarter and September year to date 2019 and 2018 . 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. Third Quarter September Year to Date 2019 2018 2019 2018 (In millions of dollars) Revenue from Services: Americas Staffing $ 516.0 $ 561.8 $ 1,740.1 $ 1,770.1 Global Talent Solutions 502.5 507.6 1,509.4 1,494.1 International Staffing 252.9 277.2 779.9 848.5 Less: Intersegment revenue (3.7 ) (4.2 ) (11.6 ) (13.5 ) Consolidated Total $ 1,267.7 $ 1,342.4 $ 4,017.8 $ 4,099.2 Third Quarter September Year to Date 2019 2018 2019 2018 (In millions of dollars) Earnings from Operations: Americas Staffing gross profit $ 93.9 $ 106.0 $ 319.9 $ 322.5 Americas Staffing SG&A expenses (89.8 ) (91.2 ) (284.2 ) (273.8 ) Americas Staffing Earnings from Operations 4.1 14.8 35.7 48.7 Global Talent Solutions gross profit 99.6 97.3 299.7 281.8 Global Talent Solutions SG&A expenses (71.2 ) (73.2 ) (220.2 ) (224.0 ) Global Talent Solutions Earnings from Operations 28.4 24.1 79.5 57.8 International Staffing gross profit 34.7 36.4 105.4 115.4 International Staffing SG&A expenses (31.2 ) (31.6 ) (95.1 ) (99.2 ) International Staffing Earnings from Operations 3.5 4.8 10.3 16.2 Less: Intersegment gross profit (0.5 ) (0.6 ) (1.7 ) (1.9 ) Less: Intersegment SG&A expenses 0.5 0.6 1.7 1.9 Net Intersegment Activity — — — — Corporate (18.9 ) (21.8 ) (56.8 ) (68.4 ) Consolidated Total 17.1 21.9 68.7 54.3 Gain (loss) on investment in Persol Holdings (39.3 ) 15.8 35.1 (13.0 ) Other expense, net (0.2 ) (0.7 ) (1.1 ) (1.8 ) Earnings (loss) before taxes and equity in net earnings (loss) of affiliate $ (22.4 ) $ 37.0 $ 102.7 $ 39.5

New Accounting Pronouncements

New Accounting Pronouncements	9 Months Ended
New Accounting Pronouncements	Sep. 29, 2019
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
New Accounting Pronouncements	New Accounting Pronouncements Recently Adopted In June 2018, the Financial Accounting Standards Board (“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. The adoption of this guidance did not have a material impact on our consolidated financial statements and related disclosures. 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 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. 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 is allowed. We adopted this guidance with the optional transition method effective December 31, 2018. See Leases footnote for the impact on the consolidated financial statements. Not Yet Adopted In August 2018, the FASB issued ASU 2018-15, which aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal-use software license). The ASU 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 2016, the FASB issued ASU 2016-13, as clarified in ASU 2019-04 and ASU 2019-05, 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. 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.

New Accounting Pronouncements (

New Accounting Pronouncements (Policies)	9 Months Ended
New Accounting Pronouncements (Policies)	Sep. 29, 2019
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
New Accounting Pronouncements	New Accounting Pronouncements Recently Adopted In June 2018, the Financial Accounting Standards Board (“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. The adoption of this guidance did not have a material impact on our consolidated financial statements and related disclosures. 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 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. 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 is allowed. We adopted this guidance with the optional transition method effective December 31, 2018. See Leases footnote for the impact on the consolidated financial statements. Not Yet Adopted In August 2018, the FASB issued ASU 2018-15, which aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal-use software license). The ASU 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 2016, the FASB issued ASU 2016-13, as clarified in ASU 2019-04 and ASU 2019-05, 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. Management has evaluated other recently issued accounting pronouncements and does not believe that any of these pronouncements will have a significant impact on our consolidated financial statements and related disclosures.

Revenue (Tables)

Revenue (Tables)	9 Months Ended
Revenue (Tables)	Sep. 29, 2019
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	The following table presents our segment revenues disaggregated by service type (in millions): Third Quarter September Year to Date 2019 2018 2019 2018 Branch-Delivered Staffing Americas Staffing Staffing Solutions Commercial $ 366.8 $ 424.3 $ 1,143.4 $ 1,237.2 Educational Staffing 57.5 57.7 314.5 297.8 Professional/Technical 83.2 68.8 256.0 206.3 Permanent Placement 8.5 11.0 26.2 28.8 Total Americas Staffing 516.0 561.8 1,740.1 1,770.1 International Staffing Staffing Solutions 246.8 270.4 760.7 826.4 Permanent Placement 6.1 6.8 19.2 22.1 Total International Staffing 252.9 277.2 779.9 848.5 Global Talent Solutions Talent Fulfillment Staffing Solutions 251.2 279.0 765.0 851.5 Permanent Placement 0.5 0.6 1.3 1.4 Talent Solutions 91.2 94.0 274.2 267.9 Total Talent Fulfillment 342.9 373.6 1,040.5 1,120.8 Outcome-Based Services 159.6 134.0 468.9 373.3 Total Global Talent Solutions 502.5 507.6 1,509.4 1,494.1 Total Intersegment (3.7 ) (4.2 ) (11.6 ) (13.5 ) Total Revenue from Services $ 1,267.7 $ 1,342.4 $ 4,017.8 $ 4,099.2 The below table presents our revenues disaggregated by geography (in millions): Third Quarter September Year to Date 2019 2018 2019 2018 Americas United States $ 903.2 $ 942.5 $ 2,913.4 $ 2,898.4 Canada 34.6 37.0 100.8 107.6 Mexico 32.4 32.3 89.6 92.7 Puerto Rico 18.8 28.2 57.6 74.2 Brazil 8.4 8.1 25.1 26.6 Total Americas 997.4 1,048.1 3,186.5 3,199.5 EMEA France 59.7 68.8 188.6 212.7 Switzerland 50.6 53.8 150.0 156.3 Portugal 44.0 48.2 135.5 150.5 Russia 29.9 24.0 84.1 75.7 United Kingdom 24.9 28.1 81.6 85.6 Italy 18.5 18.3 59.8 58.1 Germany 11.5 13.8 32.5 45.0 Ireland 7.1 11.3 28.1 34.3 Other 16.6 21.8 51.5 64.6 Total EMEA 262.8 288.1 811.7 882.8 Total APAC 7.5 6.2 19.6 16.9 Total Kelly Services, Inc. $ 1,267.7 $ 1,342.4 $ 4,017.8 $ 4,099.2

Acquisitions (Tables)

Acquisitions (Tables)	9 Months Ended
Acquisitions (Tables)	Sep. 29, 2019
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table summarizes the estimated fair values of the assets acquired and liabilities assumed as of the date of the acquisition (in millions of dollars): Cash $ 3.5 Trade accounts receivable 19.7 Other current assets 0.3 Goodwill 13.7 Intangibles 21.5 Other noncurrent assets 0.5 Current liabilities (4.9 ) Purchase price paid, including working capital adjustments $ 54.3 The following table summarizes the estimated fair values of the assets acquired and liabilities assumed as of the date of the acquisition (in millions of dollars): Cash $ 0.1 Trade accounts receivable 13.9 Other current assets 0.1 Goodwill 6.8 Intangibles 17.3 Other noncurrent assets 0.4 Current liabilities (2.9 ) Purchase price paid, including working capital adjustments $ 35.7
Business Acquisition, Pro Forma Information	The following unaudited pro forma information presents a summary of the operating results as if the NextGen and GTA acquisitions had been completed as of January 1, 2018 (in millions of dollars, except per share data): Third Quarter September Year to Date 2019 2018 2019 2018 Pro forma revenues $ 1,267.7 $ 1,373.6 $ 4,017.8 $ 4,174.9 Pro forma net earnings (loss) (10.5 ) 35.6 95.4 50.6 Pro forma basic earnings (loss) per share (0.27 ) 0.91 2.42 1.29 Pro forma diluted earnings (loss) per share (0.27 ) 0.90 2.41 1.29

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
Fair Value Measurements (Tables)	Sep. 29, 2019
Fair Value Disclosures [Abstract]
Schedule of Fair Value Assets Measured on Recurring Basis	Fair Value Measurements on a Recurring Basis Description Total Level 1 Level 2 Level 3 (In millions of dollars) Money market funds $ 4.9 $ 4.9 $ — $ — Investment in Persol Holdings 174.9 174.9 — — Total assets at fair value $ 179.8 $ 179.8 $ — $ — 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 $ — $ —

Restructuring (Tables)

Restructuring (Tables)	9 Months Ended
Restructuring (Tables)	Sep. 29, 2019
Restructuring and Related Activities [Abstract]
Schedule of Restructuring Balance Sheet Accrual	A summary of the global restructuring balance sheet accrual, included in accrued payroll and related taxes, is detailed below (in millions of dollars). Balance as of year-end 2018 $ — Additions charged to Americas Staffing 6.3 Reductions for cash payments (0.2 ) Balance as of first quarter-end 2019 6.1 Reductions for cash payments (3.1 ) Accrual adjustments (0.6 ) Balance as of second quarter-end 2019 2.4 Reductions for cash payments (1.4 ) Accrual adjustments (0.1 ) Balance as of third quarter-end 2019 $ 0.9

Goodwill (Tables)

Goodwill (Tables)	9 Months Ended
Goodwill (Tables)	Sep. 29, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Changes in the Net Carrying Amount of Goodwill	The changes in the carrying amount of goodwill as of third quarter-end 2019 are included in the table below. See Acquisitions footnote for a description of the additions to goodwill in the first quarter of 2019. As of Year-End 2018 Additions to Goodwill As of Third Quarter-End 2019 (In millions of dollars) Americas Staffing $ 44.8 $ 13.7 $ 58.5 Global Talent Solutions 62.5 6.8 69.3 $ 107.3 $ 20.5 $ 127.8

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Loss) (Tables)	9 Months Ended
Accumulated Other Comprehensive Income (Loss) (Tables)	Sep. 29, 2019
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Schedule of Accumulated Other Comprehensive Income by Component, Net of Tax	The changes in accumulated other comprehensive income (loss) by component, net of tax, for the third quarter and September year to date 2019 and 2018 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. Third Quarter September Year to Date 2019 2018 2019 2018 (In millions of dollars) Foreign currency translation adjustments: Beginning balance $ (10.3 ) $ (7.7 ) $ (15.7 ) $ (6.9 ) Other comprehensive income (loss) before reclassifications (6.2 ) (7.0 ) (0.8 ) (7.8 ) Amounts reclassified from accumulated other comprehensive income (loss) — — — — Net current-period other comprehensive income (loss) (6.2 ) (7.0 ) (0.8 ) (7.8 ) Ending balance (16.5 ) (14.7 ) (16.5 ) (14.7 ) Unrealized gains and losses on investment: Beginning balance — — — 140.0 Cumulative-effect adjustment from adoption of ASU 2016-01, Financial Instruments — — — (140.0 ) Other comprehensive income (loss) before reclassifications — — — — Amounts reclassified from accumulated other comprehensive income (loss) — — — — Net current-period other comprehensive income (loss) — — — (140.0 ) Ending balance — — — — Pension liability adjustments: Beginning balance (1.4 ) (2.3 ) (1.4 ) (2.3 ) Other comprehensive income (loss) before reclassifications — — — — Amounts reclassified from accumulated other comprehensive income (loss) — — — — Net current-period other comprehensive income (loss) — — — — Ending balance (1.4 ) (2.3 ) (1.4 ) (2.3 ) Total accumulated other comprehensive income (loss) $ (17.9 ) $ (17.0 ) $ (17.9 ) $ (17.0 )

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
Earnings Per Share (Tables)	Sep. 29, 2019
Earnings Per Share [Abstract]
Reconciliation of Basic and Diluted Earnings Per Share	The reconciliation of basic and diluted earnings (loss) per share on common stock for the third quarter and September year to date 2019 and 2018 follows (in millions of dollars except per share data): Third Quarter September Year to Date 2019 2018 2019 2018 Net earnings (loss) $ (10.5 ) $ 33.1 $ 95.4 $ 46.8 Less: earnings allocated to participating securities — (0.4 ) (1.0 ) (0.5 ) Net earnings (loss) available to common shareholders $ (10.5 ) $ 32.7 $ 94.4 $ 46.3 Average shares outstanding (millions): Basic 39.1 38.8 39.0 38.7 Dilutive share awards — 0.1 0.2 0.1 Diluted 39.1 38.9 39.2 38.8 Basic earnings (loss) per share $ (0.27 ) $ 0.84 $ 2.42 $ 1.20 Diluted earnings (loss) per share $ (0.27 ) $ 0.84 $ 2.41 $ 1.19

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
Stock-Based Compensation (Tables)	Sep. 29, 2019
Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of Nonvested Performance Shares and Restricted Stock	A summary of the status of all nonvested performance shares at target as of third quarter-end 2019 and year-to-date changes is presented as follows below (in thousands of shares except per share data). The majority of the vested shares below is related to the 2016 performance share grant, which cliff-vested after approval from the Compensation Committee during the first quarter of 2019. Financial Measure TSR Shares Weighted Average Grant Date Fair Value Shares Weighted Average Grant Date Fair Value Nonvested at year-end 2018 481 $ 23.58 173 $ 23.56 Granted 250 25.38 — — Vested (188 ) 28.05 (55 ) 19.73 Forfeited — — — — Nonvested at third quarter-end 2019 543 $ 24.66 118 $ 25.35
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of Nonvested Performance Shares and Restricted Stock	A summary of the status of nonvested restricted stock as of third quarter-end 2019 and year-to-date changes is presented as follows below (in thousands of shares except per share data). Shares Weighted Average Grant Date Fair Value Nonvested at year-end 2018 356 $ 23.44 Granted 183 24.79 Vested (109 ) 22.61 Forfeited (38 ) 23.80 Nonvested at third quarter-end 2019 392 $ 24.27

Other Income (Expense), Net (Ta

Other Income (Expense), Net (Tables)	9 Months Ended
Other Income (Expense), Net (Tables)	Sep. 29, 2019
Other Income and Expenses [Abstract]
Schedule of Other Income (Expense), Net	Included in other income (expense), net for the third quarter and September year to date 2019 and 2018 are the following: Third Quarter September Year to Date 2019 2018 2019 2018 (In millions of dollars) Interest income $ 0.4 $ 0.2 $ 0.8 $ 0.6 Interest expense (0.9 ) (0.7 ) (3.2 ) (2.3 ) Dividend income — — 1.3 0.8 Foreign exchange gain (loss) 0.3 (0.2 ) (0.4 ) (0.9 ) Other — — 0.4 — Other income (expense), net $ (0.2 ) $ (0.7 ) $ (1.1 ) $ (1.8 )

Leases (Tables)

Leases (Tables)	9 Months Ended
Leases (Tables)	Sep. 29, 2019
Leases [Abstract]
Components of lease expense	The components of lease expense were as follows (in millions of dollars): Third Quarter September Year to Date Description Statements of Earnings Location 2019 2019 Operating: Operating lease cost Selling, general and administrative expenses $ 6.6 $ 20.3 Short-term lease cost Selling, general and administrative expenses 0.9 2.5 Variable lease cost Selling, general and administrative expenses 1.7 5.2 Financing: Amortization of ROU assets Selling, general and administrative expenses 0.1 0.1 Interest on lease liabilities Other income (expense), net 0.1 0.1 Total lease cost $ 9.4 $ 28.2
Supplemental consolidated balance sheet information related to leases	Supplemental consolidated balance sheet information related to leases was as follows (in millions of dollars): Description Balance Sheet Location As of Third Quarter-End 2019 ROU Assets: Operating Operating lease right-of-use assets $ 62.2 Financing Property and equipment 2.8 Total lease assets $ 65.0 ROU Liabilities: Operating - current Operating lease liabilities, current $ 19.8 Financing - current Accounts payable and accrued liabilities 0.9 Operating - noncurrent Operating lease liabilities, noncurrent 45.3 Financing - noncurrent Other long-term liabilities 1.5 Total lease liabilities $ 67.5
Schedule of lease terms and discount rates	Weighted average remaining lease terms and discount rates for September year to date 2019 was as follows: September Year to Date 2019 Weighted average remaining lease term (years): Operating leases 3.9 Financing leases 3.7 Weighted average discount rate: Operating leases 5.8 % Financing leases 5.1 %
Other information related to leases	Other information related to leases was as follows (in millions of dollars): Third Quarter September Year to Date 2019 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 6.3 $ 19.8 Financing cash flows from financing leases 0.2 0.4 ROU assets obtained in exchange for new lease obligations: Operating leases $ 2.2 $ 6.2 Financing leases 1.1 2.8
Maturities of operating lease liabilities under ASC 842	Maturities of lease liabilities as of third quarter-end 2019 were as follows (in millions of dollars): Operating Leases Financing Leases 2019, remaining $ 6.1 $ 0.3 2020 21.9 0.8 2021 17.5 0.8 2022 12.3 0.8 2023 7.0 — 2024 3.9 — Thereafter 4.2 — Total future lease payments 72.9 2.7 Less: Imputed interest 7.8 0.3 Total $ 65.1 $ 2.4
Maturity of financing leases	Maturities of lease liabilities as of third quarter-end 2019 were as follows (in millions of dollars): Operating Leases Financing Leases 2019, remaining $ 6.1 $ 0.3 2020 21.9 0.8 2021 17.5 0.8 2022 12.3 0.8 2023 7.0 — 2024 3.9 — Thereafter 4.2 — Total future lease payments 72.9 2.7 Less: Imputed interest 7.8 0.3 Total $ 65.1 $ 2.4
Maturities of operating lease liabilities under ASC 840	Maturities of operating leases accounted for under ASC 840 as of year-end 2018 were as follows (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)	9 Months Ended
Segment Disclosures (Tables)	Sep. 29, 2019
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 the third quarter and September year to date 2019 and 2018 . 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. Third Quarter September Year to Date 2019 2018 2019 2018 (In millions of dollars) Revenue from Services: Americas Staffing $ 516.0 $ 561.8 $ 1,740.1 $ 1,770.1 Global Talent Solutions 502.5 507.6 1,509.4 1,494.1 International Staffing 252.9 277.2 779.9 848.5 Less: Intersegment revenue (3.7 ) (4.2 ) (11.6 ) (13.5 ) Consolidated Total $ 1,267.7 $ 1,342.4 $ 4,017.8 $ 4,099.2
Segment Earnings From Operations	Third Quarter September Year to Date 2019 2018 2019 2018 (In millions of dollars) Earnings from Operations: Americas Staffing gross profit $ 93.9 $ 106.0 $ 319.9 $ 322.5 Americas Staffing SG&A expenses (89.8 ) (91.2 ) (284.2 ) (273.8 ) Americas Staffing Earnings from Operations 4.1 14.8 35.7 48.7 Global Talent Solutions gross profit 99.6 97.3 299.7 281.8 Global Talent Solutions SG&A expenses (71.2 ) (73.2 ) (220.2 ) (224.0 ) Global Talent Solutions Earnings from Operations 28.4 24.1 79.5 57.8 International Staffing gross profit 34.7 36.4 105.4 115.4 International Staffing SG&A expenses (31.2 ) (31.6 ) (95.1 ) (99.2 ) International Staffing Earnings from Operations 3.5 4.8 10.3 16.2 Less: Intersegment gross profit (0.5 ) (0.6 ) (1.7 ) (1.9 ) Less: Intersegment SG&A expenses 0.5 0.6 1.7 1.9 Net Intersegment Activity — — — — Corporate (18.9 ) (21.8 ) (56.8 ) (68.4 ) Consolidated Total 17.1 21.9 68.7 54.3 Gain (loss) on investment in Persol Holdings (39.3 ) 15.8 35.1 (13.0 ) Other expense, net (0.2 ) (0.7 ) (1.1 ) (1.8 ) Earnings (loss) before taxes and equity in net earnings (loss) of affiliate $ (22.4 ) $ 37.0 $ 102.7 $ 39.5

Revenue - Narrative (Details)

Revenue - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
Revenue - Narrative (Details) - USD ($) $ in Millions	Sep. 29, 2019	Sep. 30, 2018	Sep. 29, 2019	Sep. 30, 2018	Dec. 30, 2018	Jan. 01, 2018
Revenue from Contract with Customer [Line Items]
Earnings invested in the business	$ 1,224.6		$ 1,224.6		$ 1,138.1
Revenue	1,267.7	$ 1,342.4	4,017.8	$ 4,099.2
Americas
Revenue from Contract with Customer [Line Items]
Revenue	997.4	1,048.1	3,186.5	3,199.5
Americas \| Global Talent Solutions
Revenue from Contract with Customer [Line Items]
Revenue	485	490.4	1,457.8	1,442.9
EMEA
Revenue from Contract with Customer [Line Items]
Revenue	262.8	288.1	811.7	882.8
EMEA \| Global Talent Solutions
Revenue from Contract with Customer [Line Items]
Revenue	10	11	32	34.3
Deferred Sales Commissions
Revenue from Contract with Customer [Line Items]
Capitalized contract cost	1.6		1.6		2.3
Capitalized contract cost, amortization	0.4	0.4	1.3	1.2
Deferred Fulfillment Costs
Revenue from Contract with Customer [Line Items]
Capitalized contract cost	3.6		3.6		$ 3
Capitalized contract cost, amortization	$ 3.8	$ 4.1	$ 10.3	$ 8.7
Accounting Standards Update 2014-09
Revenue from Contract with Customer [Line Items]
Earnings invested in the business						$ 3.4
Difference between Revenue Guidance in Effect before and after Topic 606
Revenue from Contract with Customer [Line Items]
Contract with customer, asset, gross						5.2
Deferred tax liabilities, net						1.2
Transferred at Point in Time \| Difference between Revenue Guidance in Effect before and after Topic 606
Revenue from Contract with Customer [Line Items]
Deferred revenue						$ 0.6

Revenue - Disaggregation of Rev

Revenue - Disaggregation of Revenues (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 29, 2019	Sep. 30, 2018	Sep. 29, 2019	Sep. 30, 2018
Disaggregation of Revenue [Line Items]
Revenue	$ 1,267.7	$ 1,342.4	$ 4,017.8	$ 4,099.2
Outcome-Based Services
Disaggregation of Revenue [Line Items]
Revenue	159.6	134	468.9	373.3
Global Talent Solutions
Disaggregation of Revenue [Line Items]
Revenue	502.5	507.6	1,509.4	1,494.1
Americas Staffing
Disaggregation of Revenue [Line Items]
Revenue	516	561.8	1,740.1	1,770.1
International Staffing
Disaggregation of Revenue [Line Items]
Revenue	252.9	277.2	779.9	848.5
Talent Fulfillment
Disaggregation of Revenue [Line Items]
Revenue	342.9	373.6	1,040.5	1,120.8
Commercial \| Americas Staffing
Disaggregation of Revenue [Line Items]
Revenue	366.8	424.3	1,143.4	1,237.2
Educational Staffing \| Americas Staffing
Disaggregation of Revenue [Line Items]
Revenue	57.5	57.7	314.5	297.8
Professional/Technical \| Americas Staffing
Disaggregation of Revenue [Line Items]
Revenue	83.2	68.8	256	206.3
Permanent Placement \| Americas Staffing
Disaggregation of Revenue [Line Items]
Revenue	8.5	11	26.2	28.8
Permanent Placement \| International Staffing
Disaggregation of Revenue [Line Items]
Revenue	6.1	6.8	19.2	22.1
Permanent Placement \| Talent Fulfillment
Disaggregation of Revenue [Line Items]
Revenue	0.5	0.6	1.3	1.4
Staffing Solutions \| International Staffing
Disaggregation of Revenue [Line Items]
Revenue	246.8	270.4	760.7	826.4
Staffing Solutions \| Talent Fulfillment
Disaggregation of Revenue [Line Items]
Revenue	251.2	279	765	851.5
Talent Solutions \| Talent Fulfillment
Disaggregation of Revenue [Line Items]
Revenue	91.2	94	274.2	267.9
Less: Intersegment
Disaggregation of Revenue [Line Items]
Revenue	$ (3.7)	$ (4.2)	$ (11.6)	$ (13.5)

Revenue - Revenue by Country (D

Revenue - Revenue by Country (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 29, 2019	Sep. 30, 2018	Sep. 29, 2019	Sep. 30, 2018
Disaggregation of Revenue [Line Items]
Revenue	$ 1,267.7	$ 1,342.4	$ 4,017.8	$ 4,099.2
United States
Disaggregation of Revenue [Line Items]
Revenue	903.2	942.5	2,913.4	2,898.4
Canada
Disaggregation of Revenue [Line Items]
Revenue	34.6	37	100.8	107.6
Mexico
Disaggregation of Revenue [Line Items]
Revenue	32.4	32.3	89.6	92.7
Puerto Rico
Disaggregation of Revenue [Line Items]
Revenue	18.8	28.2	57.6	74.2
Brazil
Disaggregation of Revenue [Line Items]
Revenue	8.4	8.1	25.1	26.6
Americas
Disaggregation of Revenue [Line Items]
Revenue	997.4	1,048.1	3,186.5	3,199.5
France
Disaggregation of Revenue [Line Items]
Revenue	59.7	68.8	188.6	212.7
Switzerland
Disaggregation of Revenue [Line Items]
Revenue	50.6	53.8	150	156.3
Portugal
Disaggregation of Revenue [Line Items]
Revenue	44	48.2	135.5	150.5
Russia
Disaggregation of Revenue [Line Items]
Revenue	29.9	24	84.1	75.7
United Kingdom
Disaggregation of Revenue [Line Items]
Revenue	24.9	28.1	81.6	85.6
Italy
Disaggregation of Revenue [Line Items]
Revenue	18.5	18.3	59.8	58.1
Germany
Disaggregation of Revenue [Line Items]
Revenue	11.5	13.8	32.5	45
Ireland
Disaggregation of Revenue [Line Items]
Revenue	7.1	11.3	28.1	34.3
Other
Disaggregation of Revenue [Line Items]
Revenue	16.6	21.8	51.5	64.6
EMEA
Disaggregation of Revenue [Line Items]
Revenue	262.8	288.1	811.7	882.8
Asia Pacific
Disaggregation of Revenue [Line Items]
Revenue	$ 7.5	$ 6.2	$ 19.6	$ 16.9

Acquisitions - Narrative (Detai

Acquisitions - Narrative (Details) - USD ($) $ in Millions	Jan. 02, 2019	Sep. 29, 2019	Sep. 30, 2018	Sep. 29, 2019	Sep. 30, 2018
NextGen Global Resources LLC
Business Acquisition [Line Items]
Ownership percentage acquired	100.00%
Purchase price of acquisition	$ 51
Purchase price paid at closing	54.3
Intangible assets acquired	$ 21.5
Pro forma information, revenue of acquiree since acquisition date, actual		$ 20		$ 62.9
Pro forma information, earnings or loss of acquiree since acquisition date, actual		1.3		3.7
Business combination, revenue reported by acquired entity for prior period			$ 19.3		$ 47.5
Business combination, net earnings reported by acquired entity for prior period			1.4		2
Global Technology Associates, LLC
Business Acquisition [Line Items]
Ownership percentage acquired	100.00%
Purchase price of acquisition	$ 34
Purchase price paid at closing	35.7
Intangible assets acquired	17.3
Pro forma information, revenue of acquiree since acquisition date, actual		15.8		48.2
Pro forma information, earnings or loss of acquiree since acquisition date, actual		$ 0.9		$ 3.4
Business combination, revenue reported by acquired entity for prior period			11.9		28.2
Business combination, net earnings reported by acquired entity for prior period			$ 1.1		$ 1.8
Customer Relationships \| NextGen Global Resources LLC
Business Acquisition [Line Items]
Intangible assets acquired	$ 12.9
Acquired finite-lived intangible assets, weighted average useful life	10 years
Customer Relationships \| Global Technology Associates, LLC
Business Acquisition [Line Items]
Intangible assets acquired	$ 12.1
Acquired finite-lived intangible assets, weighted average useful life	10 years
Trade Names \| NextGen Global Resources LLC
Business Acquisition [Line Items]
Intangible assets acquired	$ 8.1
Acquired finite-lived intangible assets, weighted average useful life	15 years
Trade Names \| Global Technology Associates, LLC
Business Acquisition [Line Items]
Intangible assets acquired	$ 4
Acquired finite-lived intangible assets, weighted average useful life	15 years
Noncompete Agreements \| NextGen Global Resources LLC
Business Acquisition [Line Items]
Intangible assets acquired	$ 0.5
Acquired finite-lived intangible assets, weighted average useful life	5 years
Noncompete Agreements \| Global Technology Associates, LLC
Business Acquisition [Line Items]
Intangible assets acquired	$ 1.2
Acquired finite-lived intangible assets, weighted average useful life	5 years

Acquisitions - Fair Value of As

Acquisitions - Fair Value of Assets Assumed and Liabilities Acquired (Details) - USD ($) $ in Millions	Sep. 29, 2019	Jan. 02, 2019	Dec. 30, 2018
Business Acquisition [Line Items]
Goodwill	$ 127.8		$ 107.3
NextGen Global Resources LLC
Business Acquisition [Line Items]
Cash		$ 3.5
Trade accounts receivable		19.7
Other current assets		0.3
Goodwill		13.7
Intangibles		21.5
Other noncurrent assets		0.5
Current liabilities		(4.9)
Purchase price paid, including working capital adjustments		54.3
Global Technology Associates, LLC
Business Acquisition [Line Items]
Cash		0.1
Trade accounts receivable		13.9
Other current assets		0.1
Goodwill		6.8
Intangibles		17.3
Other noncurrent assets		0.4
Current liabilities		(2.9)
Purchase price paid, including working capital adjustments		$ 35.7

Acquisitions - Pro Forma Inform

Acquisitions - Pro Forma Information (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 29, 2019	Sep. 30, 2018	Sep. 29, 2019	Sep. 30, 2018
Business Combinations [Abstract]
Pro forma revenues	$ 1,267.7	$ 1,373.6	$ 4,017.8	$ 4,174.9
Pro forma net earnings (loss)	$ (10.5)	$ 35.6	$ 95.4	$ 50.6
Pro forma basic earnings (loss) per share	$ (0.27)	$ 0.91	$ 2.42	$ 1.29
Pro forma diluted earnings (loss) per share	$ (0.27)	$ 0.90	$ 2.41	$ 1.29

Investment in Persol Holdings -

Investment in Persol Holdings - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 29, 2019	Sep. 30, 2018	Sep. 29, 2019	Sep. 30, 2018	Jan. 01, 2018
Gain (Loss) on Securities [Line Items]
Gain (loss) on investment in Persol Holdings	$ (39.3)	$ 15.8	$ 35.1	$ (13)
OCI & AOCI
Gain (Loss) on Securities [Line Items]
Cumulative effect adjustment					$ 140
Cumulative effect adjustment, taxes					$ 69.9

Investment in PersolKelly Asi_2

Investment in PersolKelly Asia Pacific (Details) $ in Millions	Sep. 29, 2019USD ($)country	Jul. 29, 2019USD ($)	Dec. 30, 2018USD ($)
Schedule of Equity Method Investments [Line Items]
Investment in equity affiliate	$ 120.4		$ 121.3
Accounts payable and accrued liabilities	$ 484.6		540.6
PersolKelly Asia Pacific
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage	49.00%
Number of countries in which entity operates (country) (more than) \| country	10
Due from PersolKelly Asia Pacific	$ 10.3		10.2
Advances to PersolKelly Asia Pacific		$ 4.4	7
Accounts payable and accrued liabilities	$ 0.5		$ 0.2

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Assets Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Millions	Sep. 29, 2019	Dec. 30, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment in Persol Holdings	$ 174.9	$ 135.1
Measured on Recurring Basis
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	4.9	4.6
Investment in Persol Holdings	174.9	135.1
Total assets at fair value	179.8	139.7
Measured on Recurring Basis \| Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	4.9	4.6
Investment in Persol Holdings	174.9	135.1
Total assets at fair value	179.8	139.7
Measured on 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 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	Sep. 29, 2019	Jun. 30, 2019	Dec. 30, 2018
Persol Holdings Investment
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cost of equity securities	$ 19.2		$ 18.8
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
Kenzie Academy Inc.
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities without readily determinable fair value, with changes in fair value in net income	$ 1.3
Kenzie Academy Inc. \| Other Assets
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities without readily determinable fair value, amount		$ 1

Restructuring - Narrative (Deta

Restructuring - Narrative (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
Restructuring - Narrative (Details) - USD ($) $ in Millions	Mar. 31, 2019	Sep. 29, 2019	Jun. 30, 2019	Dec. 30, 2018
Restructuring Cost and Reserve [Line Items]
Restructuring costs		$ 5.6
Restructuring accrual	$ 6.1	$ 0.9	$ 2.4	$ 0
Americas Staffing
Restructuring Cost and Reserve [Line Items]
Restructuring costs	$ 6.3

Restructuring - Restructuring R

Restructuring - Restructuring Reserve (Details) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Sep. 29, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 29, 2019
Restructuring Reserve [Roll Forward]
Beginning balance	$ 2.4	$ 6.1	$ 0	$ 0
Additions charged				5.6
Reductions for cash payments	(1.4)	(3.1)	(0.2)
Accrual adjustments	(0.1)	(0.6)
Ending balance	$ 0.9	$ 2.4	6.1	$ 0.9
Americas Staffing
Restructuring Reserve [Roll Forward]
Additions charged			$ 6.3

Goodwill - Changes in the Net C

Goodwill - Changes in the Net Carrying Amount of Goodwill (Details) $ in Millions	9 Months Ended
	Sep. 29, 2019USD ($)
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 107.3
Additions to Goodwill	20.5
Goodwill, ending balance	127.8
Americas Staffing
Goodwill [Roll Forward]
Goodwill, beginning balance	44.8
Additions to Goodwill	13.7
Goodwill, ending balance	58.5
Global Talent Solutions
Goodwill [Roll Forward]
Goodwill, beginning balance	62.5
Additions to Goodwill	6.8
Goodwill, ending balance	$ 69.3

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Loss) - Schedule of Accumulated Other Comprehensive Income (Loss) by Component, Net of Tax (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 29, 2019	Sep. 30, 2018	Sep. 29, 2019	Sep. 30, 2018	Jan. 01, 2019	Jan. 01, 2018
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance			$ 1,159.5
Other comprehensive income (loss)	$ (6.2)	$ (7)	(0.8)	$ (7.8)
Ending balance	1,247.8	1,185.8	1,247.8	1,185.8
Foreign Currency Translation Adjustments
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(10.3)	(7.7)	(15.7)	(6.9)
Other comprehensive income (loss) before reclassifications	(6.2)	(7)	(0.8)	(7.8)
Amounts reclassified from accumulated other comprehensive income (loss)	0	0	0	0
Other comprehensive income (loss)	(6.2)	(7)	(0.8)	(7.8)
Ending balance	(16.5)	(14.7)	(16.5)	(14.7)
Unrealized Gains and Losses on Investment
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	0	0	0	140
Other comprehensive income (loss) before reclassifications	0	0	0	0
Amounts reclassified from accumulated other comprehensive income (loss)	0	0	0	0
Other comprehensive income (loss)	0	0	0	(140)
Ending balance	0	0	0	0
Pension Liability Adjustments
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(1.4)	(2.3)	(1.4)	(2.3)
Other comprehensive income (loss) before reclassifications	0	0	0	0
Amounts reclassified from accumulated other comprehensive income (loss)	0	0	0	0
Other comprehensive income (loss)	0	0	0	0
Ending balance	(1.4)	(2.3)	(1.4)	(2.3)
Accumulated Other Comprehensive Income (Loss)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(11.7)	(10)	(17.1)	130.8
Other comprehensive income (loss)	(6.2)	(7)	(0.8)	(7.8)
Ending balance	(17.9)	(17)	(17.9)	(17)
Accounting Standards Update 2016-01 \| Unrealized Gains and Losses on Investment
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Cumulative effect adjustment	$ 0	0	$ 0	0	$ 0	$ (140)
Accounting Standards Update 2016-01 \| Accumulated Other Comprehensive Income (Loss)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Cumulative effect adjustment		$ (140)		$ (140)

Earnings Per Share - Reconcilia

Earnings Per Share - Reconciliation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 29, 2019	Sep. 30, 2018	Sep. 29, 2019	Sep. 30, 2018
Earnings Per Share [Abstract]
Net earnings (loss)	$ (10.5)	$ 33.1	$ 95.4	$ 46.8
Less: earnings allocated to participating securities	0	(0.4)	(1)	(0.5)
Net earnings (loss) available to common shareholders	$ (10.5)	$ 32.7	$ 94.4	$ 46.3
Average shares outstanding (millions):
Basic (in shares)	39.1	38.8	39	38.7
Dilutive share awards (in shares)	0	0.1	0.2	0.1
Diluted (in shares)	39.1	38.9	39.2	38.8
Basic earnings (loss) per share on common stock (in dollars per share)	$ (0.27)	$ 0.84	$ 2.42	$ 1.20
Diluted earnings (loss) per share on common stock (in dollars per share)	$ (0.27)	$ 0.84	$ 2.41	$ 1.19

Earnings Per Share - Narrative

Earnings Per Share - Narrative (Details) - $ / shares	3 Months Ended		9 Months Ended
Earnings Per Share - Narrative (Details) - $ / shares	Sep. 29, 2019	Sep. 30, 2018	Sep. 29, 2019	Sep. 30, 2018
Class A Common Stock
Dividends Payable [Line Items]
Dividends per share (in dollars per share)	$ 0.075	$ 0.075	$ 0.225	$ 0.225
Class B Common Stock
Dividends Payable [Line Items]
Dividends per share (in dollars per share)	$ 0.075	$ 0.075	$ 0.225	$ 0.225

Stock-Based Compensation - Narr

Stock-Based Compensation - Narrative (Details) - USD ($) $ / shares in Units, $ in Millions	Feb. 13, 2019	Sep. 29, 2019	Sep. 30, 2018	Sep. 29, 2019	Sep. 30, 2018	Mar. 31, 2019	Dec. 30, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense (benefit)		$ (0.5)	$ 2	$ 4.7	$ 6.7
Related tax benefit		$ 0.4	$ 0.8	$ 1.1	$ 4
Financial Measure Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average grant date fair value (in dollars per share)		$ 24.66		$ 24.66			$ 23.58
2019 grant \| Financial Measure Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance measurement period	3 years
Weighted average grant date fair value (in dollars per share)	$ 25.58
2019 grant \| Single Financial Measure Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance measurement period	1 year
Vesting period	4 years
Weighted average grant date fair value (in dollars per share)	$ 24.61
2019 grant \| Maximum shares eligible to earn \| Financial Measure Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum shares eligible to earn for award	200.00%
2018 grant \| Financial Measure Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average grant date fair value (in dollars per share)		$ 23.29		$ 23.29
2017 grant \| Financial Measure Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average grant date fair value (in dollars per share)						$ 23.76

Stock-Based Compensation - Sche

Stock-Based Compensation - Schedule of Nonvested Performance Shares (Details) shares in Thousands	9 Months Ended
	Sep. 29, 2019$ / sharesshares
Financial Measure Performance Shares
Shares
Nonvested, beginning balance (in shares) \| shares	481
Granted (in shares) \| shares	250
Vested (in shares) \| shares	(188)
Forfeited (in shares) \| shares	0
Nonvested, ending balance (in shares) \| shares	543
Weighted Average Grant Date Fair Value
Nonvested, beginning balance (in dollars per share) \| $ / shares	$ 23.58
Granted (in dollars per share) \| $ / shares	25.38
Vested (in dollars per share) \| $ / shares	28.05
Forfeited (in dollars per share) \| $ / shares	0
Nonvested, ending balance (in dollars per share) \| $ / shares	$ 24.66
TSR Performance Shares
Shares
Nonvested, beginning balance (in shares) \| shares	173
Granted (in shares) \| shares	0
Vested (in shares) \| shares	(55)
Forfeited (in shares) \| shares	0
Nonvested, ending balance (in shares) \| shares	118
Weighted Average Grant Date Fair Value
Nonvested, beginning balance (in dollars per share) \| $ / shares	$ 23.56
Granted (in dollars per share) \| $ / shares	0
Vested (in dollars per share) \| $ / shares	19.73
Forfeited (in dollars per share) \| $ / shares	0
Nonvested, ending balance (in dollars per share) \| $ / shares	$ 25.35

Stock-Based Compensation - Sc_2

Stock-Based Compensation - Schedule of Nonvested Restricted Stock (Details) - Restricted Stock shares in Thousands	9 Months Ended
	Sep. 29, 2019$ / sharesshares
Shares
Nonvested, beginning balance (in shares) \| shares	356
Granted (in shares) \| shares	183
Vested (in shares) \| shares	(109)
Forfeited (in shares) \| shares	(38)
Nonvested, ending balance (in shares) \| shares	392
Weighted Average Grant Date Fair Value
Nonvested, beginning balance (in dollars per share) \| $ / shares	$ 23.44
Granted (in dollars per share) \| $ / shares	24.79
Vested (in dollars per share) \| $ / shares	22.61
Forfeited (in dollars per share) \| $ / shares	23.80
Nonvested, ending balance (in dollars per share) \| $ / shares	$ 24.27

Sale of Assets - Narrative (Det

Sale of Assets - Narrative (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Jun. 30, 2019	Sep. 29, 2019	Sep. 30, 2018
Sale of Assets [Line Items]
Proceeds from sale of assets		$ 13.8	$ 0
Land
Sale of Assets [Line Items]
Proceeds from sale of assets	$ 11.7
Transfer of customer contracts
Sale of Assets [Line Items]
Proceeds from sale of assets	$ 2.1

Other Income (Expense), Net - S

Other Income (Expense), Net - Schedule of Other Nonoperating Income (Expense) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 29, 2019	Sep. 30, 2018	Sep. 29, 2019	Sep. 30, 2018
Other Income and Expenses [Abstract]
Interest income	$ 0.4	$ 0.2	$ 0.8	$ 0.6
Interest expense	(0.9)	(0.7)	(3.2)	(2.3)
Dividend income	0	0	1.3	0.8
Foreign exchange gain (loss)	0.3	(0.2)	(0.4)	(0.9)
Other	0	0	0.4	0
Other income (expense), net	$ (0.2)	$ (0.7)	$ (1.1)	$ (1.8)

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
Income Taxes (Details) - USD ($) $ in Millions	Sep. 29, 2019	Sep. 30, 2018	Sep. 29, 2019	Sep. 30, 2018
Income Taxes [Line Items]
Income tax expense (benefit)	$ (12.8)	$ 5.9	$ 6.3	$ (3.3)
United Kingdom
Income Taxes [Line Items]
Increase (decrease) in valuation allowance	(14.3)
Germany
Income Taxes [Line Items]
Increase (decrease) in valuation allowance	3.9
Persol Holdings
Income Taxes [Line Items]
Income tax expense (benefit)	$ (12.1)	$ 4.9	$ 10.7	$ (4)

Leases - Narrative (Details)

Leases - Narrative (Details) - USD ($) $ in Millions	9 Months Ended
Leases - Narrative (Details) - USD ($) $ in Millions	Sep. 29, 2019	Dec. 31, 2018	Dec. 30, 2018
Lessee, Lease, Description [Line Items]
Operating lease right-of-use assets	$ 62.2		$ 0
Operating lease current liabilities	19.8		0
Operating lease noncurrent liabilities	$ 45.3		$ 0
Accounting Standards Update 2016-02
Lessee, Lease, Description [Line Items]
Operating lease right-of-use assets		$ 74.1
Operating lease current liabilities		19.8
Operating lease noncurrent liabilities		$ 54.3
Minimum
Lessee, Lease, Description [Line Items]
Leases, remaining lease term (years)	1 year
Maximum
Lessee, Lease, Description [Line Items]
Leases, remaining lease term (years)	10 years

Leases - Components of Lease Ex

Leases - Components of Lease Expense (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 29, 2019	Sep. 29, 2019
Operating:
Operating lease cost	$ 6.6	$ 20.3
Short-term lease cost	0.9	2.5
Variable lease cost	1.7	5.2
Financing:
Amortization of ROU assets	0.1	0.1
Interest on lease liabilities	0.1	0.1
Total lease cost	$ 9.4	$ 28.2

Leases - Supplemental Consolida

Leases - Supplemental Consolidated Balance Sheet Information Related to Leases (Details) - USD ($) $ in Millions	Sep. 29, 2019	Dec. 30, 2018
ROU Assets:
Operating lease right-of-use assets	$ 62.2	$ 0
Finance lease ROU assets	2.8
Total lease assets	65
ROU Liabilities:
Operating lease current liabilities	19.8	0
Finance lease current liabilities	0.9
Operating lease noncurrent liabilities	45.3	$ 0
Finance lease noncurrent liabilities	1.5
Total lease liabilities	$ 67.5

Leases - Schedule of Lease Term

Leases - Schedule of Lease Terms and Discount Rates (Details)	Sep. 29, 2019
Weighted average remaining lease term (years):
Operating lease, weighted average remaining lease term (years)	3 years 10 months 24 days
Financing lease, weighted average remaining lease term (years)	3 years 8 months 12 days
Weighted average discount rate:
Operating lease, weighted average discount rate	5.80%
Financing lease, weighted average discount rate	5.10%

Leases - Other Information Rela

Leases - Other Information Related to Operating Leases (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 29, 2019	Sep. 29, 2019	Sep. 30, 2018
Leases [Abstract]
Operating cash flows from operating leases	$ 6.3	$ 19.8
Financing cash flows from financing leases	0.2	0.4	$ 0
ROU assets obtained in exchange for new operating lease liabilities	2.2	6.2
ROU assets obtained in exchange for new financing lease liabilities	$ 1.1	$ 2.8

Leases - Maturities of Operatin

Leases - Maturities of Operating and Financing Lease Liabilities (Details) $ in Millions	Sep. 29, 2019USD ($)
Operating Leases
2019, remaining	$ 6.1
2020	21.9
2021	17.5
2022	12.3
2023	7
2024	3.9
Thereafter	4.2
Total future lease payments	72.9
Less: Imputed interest	7.8
Total	65.1
Financing Leases
2019, remaining	0.3
2020	0.8
2021	0.8
2022	0.8
2023	0
2024	0
Thereafter	0
Total future lease payments	2.7
Less: Imputed interest	0.3
Total	$ 2.4

Leases - Schedule of Future Min

Leases - Schedule of Future Minimum Rental Payments for Operating Leases (Details) $ in Millions	Dec. 30, 2018USD ($)
Leases [Abstract]
2019	$ 26.7
2020	20.4
2021	15.2
2022	9.8
2023	4.7
Later years	4.9
Total	$ 81.7

Contingencies - Narrative (Deta

Contingencies - Narrative (Details) - USD ($) $ in Millions	Sep. 29, 2019	Dec. 30, 2018
Loss Contingencies [Line Items]
Accrual for litigation costs	$ 10.1	$ 12.8
Loss contingency, estimate of possible loss	10
Minimum
Loss Contingencies [Line Items]
Loss contingency, portion not accrued	0.4
Maximum
Loss Contingencies [Line Items]
Loss contingency, portion not accrued	3.7
Prepaid Expenses and Other Current Assets
Loss Contingencies [Line Items]
Insurance recoveries	$ 4.6	$ 6.1

Segment Disclosures - Narrative

Segment Disclosures - Narrative (Details)	9 Months Ended
Segment Disclosures - Narrative (Details)	Sep. 29, 2019segment
Segment Reporting [Abstract]
Number of reportable segments	3

Segment Disclosures - Segment R

Segment Disclosures - Segment Revenue From Service (Details) - Service - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 29, 2019	Sep. 30, 2018	Sep. 29, 2019	Sep. 30, 2018
Revenue from Services
Segment revenue from services	$ 1,267.7	$ 1,342.4	$ 4,017.8	$ 4,099.2
Less: Intersegment revenue
Revenue from Services
Segment revenue from services	(3.7)	(4.2)	(11.6)	(13.5)
Americas Staffing \| Reporting Segments
Revenue from Services
Segment revenue from services	516	561.8	1,740.1	1,770.1
Global Talent Solutions \| Reporting Segments
Revenue from Services
Segment revenue from services	502.5	507.6	1,509.4	1,494.1
International Staffing \| Reporting Segments
Revenue from Services
Segment revenue from services	$ 252.9	$ 277.2	$ 779.9	$ 848.5

Segment Disclosures - Segment E

Segment Disclosures - Segment Earnings From Operations (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 29, 2019	Sep. 30, 2018	Sep. 29, 2019	Sep. 30, 2018
Earnings from Operations
Gross profit	$ 227.7	$ 239.1	$ 723.3	$ 717.8
SG&A expenses	(210.6)	(217.2)	(666.9)	(663.5)
Earnings from operations	17.1	21.9	68.7	54.3
Gain (loss) on investment in Persol Holdings	(39.3)	15.8	35.1	(13)
Other expense, net	(0.2)	(0.7)	(1.1)	(1.8)
Earnings (loss) before taxes and equity in net earnings (loss) of affiliate	(22.4)	37	102.7	39.5
Less: Intersegment
Earnings from Operations
Gross profit	(0.5)	(0.6)	(1.7)	(1.9)
SG&A expenses	0.5	0.6	1.7	1.9
Earnings from operations	0	0	0	0
Corporate
Earnings from Operations
Earnings from operations	(18.9)	(21.8)	(56.8)	(68.4)
Americas Staffing \| Reporting Segments
Earnings from Operations
Gross profit	93.9	106	319.9	322.5
SG&A expenses	(89.8)	(91.2)	(284.2)	(273.8)
Earnings from operations	4.1	14.8	35.7	48.7
Global Talent Solutions \| Reporting Segments
Earnings from Operations
Gross profit	99.6	97.3	299.7	281.8
SG&A expenses	(71.2)	(73.2)	(220.2)	(224)
Earnings from operations	28.4	24.1	79.5	57.8
International Staffing \| Reporting Segments
Earnings from Operations
Gross profit	34.7	36.4	105.4	115.4
SG&A expenses	(31.2)	(31.6)	(95.1)	(99.2)
Earnings from operations	$ 3.5	$ 4.8	$ 10.3	$ 16.2