TrueBlue (TBI) 10-Q 25 Apr 16 2016 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 25, 2016	Apr. 11, 2016
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 25, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q1
Trading Symbol	TBI
Entity Registrant Name	TrueBlue, Inc.
Entity Central Index Key	768,899
Current Fiscal Year End Date	--01-01
Entity Well-Known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		42,460,023

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 25, 2016	Dec. 25, 2015
Current assets:
Cash and cash equivalents	$ 21,888	$ 29,781
Accounts receivable, net of allowance for doubtful accounts of $4,939 and $5,902	325,297	461,476
Prepaid expenses, deposits and other current assets	24,924	23,553
Income tax receivable	13,584	28,155
Total current assets	385,693	542,965
Property and equipment, net	58,561	57,530
Restricted cash and investments	202,684	188,412
Goodwill	291,394	268,495
Intangible assets, net	183,629	153,859
Other assets, net	50,682	48,181
Total assets	1,172,643	1,259,442
Current liabilities:
Accounts payable and other accrued expenses	62,474	69,727
Accrued wages and benefits	71,057	86,070
Current portion of workers' compensation claims reserve	66,325	69,308
Other current liabilities	2,598	2,871
Total current liabilities	202,454	227,976
Workers’ compensation claims reserve, less current portion	203,686	196,972
Long-term debt, less current portion	163,653	243,397
Deferred income taxes, net	18,417	19,499
Other long-term liabilities	37,817	36,025
Total liabilities	$ 626,027	$ 723,869
Commitments and contingencies
Shareholders’ equity:
Preferred stock, $0.131 par value, 20,000 shares authorized; No shares issued and outstanding	$ 0	$ 0
Common stock, no par value, 100,000 shares authorized; 42,415 and 42,024 shares issued and outstanding	1	1
Accumulated other comprehensive loss	(11,536)	(14,013)
Retained earnings	558,151	549,585
Total shareholders’ equity	546,616	535,573
Total liabilities and shareholders’ equity	$ 1,172,643	$ 1,259,442

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($) $ in Thousands	Mar. 25, 2016	Dec. 25, 2015
Allowance for doubtful accounts	$ 4,939	$ 5,902
Preferred stock, par value (in dollars per share)	$ 0.131	$ 0.131
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$ 0	$ 0
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	42,415,000	42,024,000
Common stock, shares outstanding	42,415,000	42,024,000

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS & COMPREHENSIVE INCOME - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 25, 2016	Mar. 27, 2015
Revenue from services	$ 645,980	$ 573,315
Cost of services	495,468	443,479
Gross profit	150,512	129,836
Selling, general and administrative expenses	130,624	111,593
Depreciation and amortization	11,289	10,520
Income from operations	8,599	7,723
Interest expense	(1,969)	(1,166)
Interest and other income	950	632
Interest and other expense, net	(1,019)	(534)
Income before tax expense	7,580	7,189
Income tax expense	612	1,473
Net income	$ 6,968	$ 5,716
Net income per common share:
Basic (in dollars per share)	$ 0.17	$ 0.14
Diluted (in dollars per share)	$ 0.17	$ 0.14
Weighted average shares outstanding:
Basic (in shares)	41,502	41,031
Diluted (in shares)	41,798	41,362
Other comprehensive income (loss):
Total other comprehensive income (loss), net of tax	$ 2,477	$ (1,245)
Comprehensive income	9,445	4,471
Foreign currency translation adjustment
Other comprehensive income (loss):
Foreign currency translation adjustment, net of tax	2,401	(1,412)
Accumulated Net Investment Gain (Loss) Attributable to Parent [Member]
Other comprehensive income (loss):
Unrealized gain on investments, net of tax	$ 76	$ 167

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
	Mar. 25, 2016	Mar. 27, 2015
Cash flows from operating activities:
Net income	$ 6,968	$ 5,716
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization	11,289	10,520
Provision for doubtful accounts	1,308	1,745
Stock-based compensation	3,179	3,389
Deferred income taxes	(1,083)	(299)
Other operating activities	1,014	(316)
Changes in operating assets and liabilities:
Accounts receivable	147,067	67,411
Income tax receivable	14,742	943
Other assets	(3,668)	4,496
Accounts payable and other accrued expenses	(9,681)	4,369
Accrued wages and benefits	(16,153)	(3,999)
Workers’ compensation claims reserve	3,731	159
Other liabilities	1,792	1,626
Net cash provided by operating activities	160,505	95,760
Cash flows from investing activities:
Capital expenditures	(3,876)	(3,458)
Acquisition of business	(72,000)	0
Sales and maturities of marketable securities	0	1,500
Change in restricted cash and cash equivalents	(3,592)	(8,215)
Purchases of restricted investments	(11,222)	0
Maturities of restricted investments	3,164	4,288
Net cash used in investing activities	(87,526)	(5,885)
Cash flows from financing activities:
Net proceeds from stock option exercises and employee stock purchase plans	477	411
Common stock repurchases for taxes upon vesting of restricted stock	(2,229)	(3,026)
Net change in revolving credit facility	(78,988)	(88,000)
Payments on debt and other liabilities	(756)	(566)
Other	171	865
Net cash used in financing activities	(81,325)	(90,316)
Effect of exchange rate changes on cash and cash equivalents	453	(1,446)
Net change in cash and cash equivalents	(7,893)	(1,887)
CASH AND CASH EQUIVALENTS, beginning of period	29,781	19,666
CASH AND CASH EQUIVALENTS, end of period	$ 21,888	$ 17,779

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 25, 2016
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Financial statement preparation The accompanying unaudited consolidated financial statements (“financial statements”) of TrueBlue, Inc. (the "Company," "we," "us," "our," and "TrueBlue") are prepared in accordance with U.S. generally accepted accounting principles ("GAAP") for interim financial information and rules and regulations of the Securities and Exchange Commission. Accordingly, certain information and footnote disclosures usually found in financial statements prepared in accordance with GAAP have been condensed or omitted. The financial statements reflect all adjustments which, in the opinion of management, are necessary to fairly state the financial statements for the interim periods presented. We follow the same accounting policies for preparing both quarterly and annual financial statements. These financial statements should be read in conjunction with the audited consolidated financial statements and related notes included in our Annual Report on Form 10-K for the fiscal year ended December 25, 2015 . The results of operations for the thirteen weeks ended March 25, 2016 are not necessarily indicative of the results expected for the full fiscal year or for any other fiscal period. Recently adopted accounting standards Effective December 26, 2015, we early adopted the accounting standard that simplified the balance sheet disclosure of deferred income taxes retrospectively to all periods presented. This guidance requires deferred tax liabilities and assets to be classified as non-current in the Consolidated Balance Sheets. The guidance is effective for annual periods beginning after December 15, 2016, and may be applied either prospectively to all deferred tax liabilities and assets or retrospectively to all periods presented. Early adoption is permitted. The adoption of this standard did not have a material impact to our financial statements. Recently issued accounting pronouncements not yet adopted In March 2016, the Financial Accounting Standards Board ("FASB") issued guidance to improve employee share-based payment accounting. The simplifications impact several aspects, including the income tax consequences, classification of awards as equity or liabilities, and classification within the statement of cash flows. This guidance is effective for annual and interim periods beginning after December 15, 2016 (Q1 2017 for TrueBlue), and early adoption is permitted. We plan to adopt the guidance on the effective date. We do not expect the adoption of this guidance to have a material impact on our consolidated financial statements. In February 2016, the FASB issued guidance on lease accounting. The new guidance will continue to classify leases as either finance or operating and will result in the lessee recognizing a right-of-use asset and a corresponding lease liability on its balance sheet, with classification affecting the pattern of expense recognition in the statement of income. This guidance is effective for annual and interim periods beginning after December 15, 2018 (Q1 2019 for TrueBlue), and early adoption is permitted. A modified retrospective approach is required for all leases existing or entered into after the beginning of the earliest comparative period in the consolidated financial statements. We plan to adopt the guidance on the effective date. We are currently evaluating the impact of this guidance on our consolidated financial statements and expect that a majority of our operating lease commitments will be recognized on our consolidated balance sheets as operating lease liabilities and right-of-use assets upon adoption. In January 2016, the FASB issued guidance on the accounting for equity investments, financial liabilities under the fair value option, and the presentation and disclosure requirements for financial instruments. The guidance is effective for annual periods beginning after December 15, 2017 (Q1 2018 for TrueBlue), including interim periods within that annual period. Early adoption of the amendments in the guidance is not permitted, with limited exceptions, and should be applied by means of a cumulative-effect adjustment to the balance sheet as of the beginning of the fiscal year of adoption. We plan to adopt the guidance on the effective date. We do not expect the adoption of this guidance to have a material impact on our consolidated financial statements. In May 2014, the FASB issued guidance outlining a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers that supersedes most current revenue recognition guidance. This guidance requires an entity to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance also requires enhanced disclosures, including revenue recognition policies to identify performance obligations to customers and significant judgments in measurement and recognition. The guidance also requires additional disclosure about the nature, amount, timing, and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. The guidance provides two methods of initial adoption: retrospective for all periods presented, or through a cumulative adjustment in the year of adoption. In March 2016, the FASB issued additional guidance providing clarification on principal versus agent considerations included within the new revenue recognition guidance. The effective date is for annual periods beginning after December 15, 2017 (Q1 2018 for TrueBlue), including interim periods within those annual periods. We have not yet determined which method of adoption will be applied and are currently evaluating the impact that this guidance will have on our consolidated financial statements.

ACQUISITIONS (Notes)

ACQUISITIONS (Notes)	3 Months Ended
	Mar. 25, 2016
Business Combinations [Abstract]
Acquisitions	ACQUISITIONS 2016 Acquisition We account for our business acquisitions using the purchase method of accounting in accordance with ASC 805, Business Combinations. The fair value of the net assets acquired and the results of the acquired business are included in the financial statements from the acquisition date forward. We are required to make estimates and assumptions that affect the reported amounts of assets and liabilities and results of operations during the reporting period. Estimates are used in accounting for, among other things, the fair value of acquired net operating assets, property and equipment, intangible assets, useful lives of property and equipment and amortizable lives for acquired intangible assets. Any excess of the purchase consideration over the identified fair value of the assets and liabilities acquired is recognized as goodwill. All acquisition related costs are expensed as incurred and recorded in operating expenses. We estimate the preliminary fair value of acquired assets and liabilities as of the date of acquisition based on information available at that time. The valuation of these tangible and identifiable intangible assets and liabilities is subject to further management review and may change between the preliminary allocation and the final allocation. Any changes to these estimates may have a material impact on our operating results or financial condition. Effective January 4, 2016, we acquired certain assets and assumed certain liabilities of the recruitment process outsourcings ("RPO") business of Aon Hewitt for a cash purchase price of $72.0 million , subject to a working capital adjustment. We amended our existing credit facility to temporarily increase the borrowing capacity by $30.0 million , which was used to fund the acquisition. . The RPO business of Aon Hewitt broadens our PeopleScout RPO services and will be fully integrated into our PeopleScout RPO service line, which is part of our Managed Services reportable segment. We incurred acquisition and integration-related costs of $1.1 million in connection with the acquisition of the RPO business of Aon Hewitt, which are included in Selling, general and administrative expenses in the Consolidated Statements of Operations and Comprehensive Income and cash flows from operating activities on the Consolidated Statements of Cash Flows for the thirteen weeks ended March 25, 2016. The purchase price allocation for this acquisition as set forth in the table below reflects various preliminary fair value estimates and analysis, including work performed by third-party valuation specialists, which are subject to change within the measurement period as valuations are finalized. The primary areas of the preliminary purchase price allocation that are not yet finalized relate to the fair values of intangible assets acquired and residual goodwill. We expect to continue to obtain information to assist in determining the fair value of the net assets acquired at the acquisition date during the measurement period, and expect to complete our purchase accounting during the second quarter of fiscal 2016. The following table reflects our preliminary allocation of the purchase price ( in thousands) : Purchase Price Allocation Cash purchase price $ 72,000 Purchase price allocated as follows: Accounts receivable $ 12,198 Prepaid expenses, deposits and other current assets 203 Customer relationships 34,500 Technologies 400 Total assets acquired 47,301 Accrued wages and benefits 1,172 Other long-term liabilities 128 Total liabilities assumed 1,300 Net identifiable assets acquired 46,001 Goodwill (1) 25,999 Total consideration allocated $ 72,000 (1) Goodwill represents the expected synergies with our existing business, the acquired assembled workforce, potential new customers, and future cash flows after the acquisition of the RPO business of Aon Hewitt. Goodwill is deductible for income tax purposes over 15 years as of January 4, 2016. Intangibles assets include identifiable intangible assets for customer relationships and developed technologies. We estimated the fair value of the acquired identifiable intangible assets, which are subject to amortization, using the income approach for customer relationships and the cost approach for developed technologies. No residual value is estimated for any of the intangible assets. The following table sets forth the components of identifiable intangible assets and their estimated useful lives as of January 4, 2016 ( in thousands, except for estimated useful lives, in years) : Estimated Fair Value Estimated Useful Lives in Years Customer relationships $ 34,500 9.0 Technologies 400 3.0 Total acquired identifiable intangible assets $ 34,900 The acquired assets and liabilities assumed of the RPO business of Aon Hewitt are included in our Consolidated Balance Sheets as of March 25, 2016, and the results of its operations and cash flows are reported in our Consolidated Statements of Operations and Comprehensive Income and Consolidated Statements of Cash Flows for the period from January 4, 2016 to March 25, 2016. The amount of revenue from the RPO business of Aon Hewitt included in our Consolidated Statements of Operations and Comprehensive Income was $16.0 million for the period from the acquisition date to March 25, 2016. The acquired operations were substantially integrated with our existing PeopleScout operations. The nature of the customers and the services provided by PeopleScout and the former RPO business of Aon Hewitt are substantially the same. We competed in the marketplace for the same customers, candidates, and recruiters. Accordingly, subsequent to merging our operations, it is not possible to segregate and to reasonably estimate the operating expenses related exclusively to the former RPO business of Aon Hewitt. The acquisition of the RPO business of Aon Hewitt was not material to our consolidated results of operations and as such, pro forma financial information was not required. 2015 Acquisition Effective December 1, 2015, we acquired SIMOS Insourcing Solutions Corporation ("SIMOS"), an Atlanta-based provider of on-premise workforce management solutions for a cash purchase price of $66.6 million , net of the final working capital adjustment, which was funded by our existing credit facility. An additional cash payment between zero and $22.5 million of contingent consideration is payable in mid-2017, depending on SIMOS achieving a fiscal 2016 earnings before interest, taxes, depreciation and amortization target ("EBITDA target"). Actual results must be in excess of 87.5% of the EBITDA target before any amounts are earned. The final undiscounted fair value of the contingent consideration as of the acquisition date was determined to be $21.1 million . Using a risk adjusted weighted average cost of capital of 10.0% , the present value of the contingent consideration was estimated to be $18.3 million , as of the acquisition date. The contingent consideration liability was based on a probability weighted fair value measurement using unobservable inputs (Level 3) which rely on management's estimates of assumptions that market participants would use in pricing the liability. The valuation is judgmental in nature and involves the use of significant estimates and assumptions in forecasting fiscal 2016 results. SIMOS broadens our Staff Management on-premise contingent staffing solution, which is part of our Staffing Services reportable segment. The following table reflects our final allocation of the purchase price ( in thousands) : Purchase Price Allocation Purchase price: Cash purchase price, net of working capital adjustment $ 66,603 Contingent consideration (2) 18,300 Total consideration $ 84,903 Purchase price allocated as follows: Accounts receivable (1) $ 19,207 Prepaid expenses, deposits and other current assets 461 Property and equipment 464 Customer relationships (2) 39,000 Trade name/trademarks 800 Technologies 100 Restricted cash (2) 4,277 Other non-current assets 2,439 Total assets acquired 66,748 Accounts payable and other accrued expenses 3,741 Accrued wages and benefits 4,075 Workers' compensation liability 8,520 Total liabilities assumed 16,336 Net identifiable assets acquired 50,412 Goodwill (3) 34,491 Total consideration allocated $ 84,903 (1) The gross contractual amount of accounts receivable was $19.3 million of which $0.1 million was estimated to be uncollectible. (2) The preliminary valuation of customer relationships was increased by $0.6 million and contingent consideration decreased by $1.0 million as a result of our final valuation. The preliminary purchase price allocation for restricted cash was increased by $3.0 million for confirmation of cash held by third-party administrators for payment of workers' compensation claims. (3) Goodwill represents the expected synergies with our existing business, the acquired assembled workforce, potential new customers, and future cash flows after the acquisition of SIMOS. Goodwill is deductible for income tax purposes over 15 years as of December 1, 2015. Intangible assets include identifiable intangible assets for customer relationships, trade name/trademarks, and developed technologies. We estimated the fair value of the acquired identifiable intangible assets, which are subject to amortization, using the income approach for customer relationships and trade name/trademarks, and the cost approach for developed technologies. The following table sets forth the components of identifiable intangible assets and their estimated useful lives as of December 1, 2015 (in thousands): Estimated Fair Value Estimated Useful Lives in Years Customer relationships $ 39,000 9.0 Trade name/trademarks 800 3.0 Technologies 100 2.0 Total acquired identifiable intangible assets $ 39,900 The amount of revenue and income from operations of SIMOS included in our Consolidated Statements of Operations and Comprehensive Income were $36.1 million and $1.9 million , respectively, for the thirteen weeks ended March 25, 2016. SIMOS income from operations includes $1.1 million of amortization expense for finite-lived intangibles assets for the thirteen weeks ended March 25, 2016.

FAIR VALUE MEASUREMENT

FAIR VALUE MEASUREMENT	3 Months Ended
	Mar. 25, 2016
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENT	FAIR VALUE MEASUREMENT Our assets and liabilities measured at fair value on a recurring basis consisted of the following ( in thousands ): March 25, 2016 Total Fair Value Level 1 Level 2 Level 3 Financial assets: Cash and cash equivalents (1) $ 21,888 $ 21,888 $ — $ — Restricted cash and cash equivalents (1) 54,537 54,537 — — Other restricted assets (2) 13,874 13,874 — — Restricted investments classified as held-to-maturity 136,843 — 136,843 — Financial liabilities: Contingent consideration (3) 18,900 — — 18,900 December 25, 2015 Total Fair Value Level 1 Level 2 Level 3 Financial assets: Cash and cash equivalents (1) $ 29,781 $ 29,781 $ — $ — Restricted cash and cash equivalents (1) 49,680 49,680 — — Other restricted assets (2) 11,944 11,944 — — Restricted investments classified as held to maturity 128,245 — 128,245 — Financial liabilities: Contingent consideration (3) 19,300 — — 19,300 (1) Cash equivalents and restricted cash equivalents consist of money market funds, deposits, and investments with original maturities of three months or less. (2) Other restricted assets primarily consist of deferred compensation plan accounts, which are comprised of mutual funds classified as available-for-sale securities. (3) The estimated fair value of the contingent consideration associated with the acquisition of SIMOS, which was estimated using a probability-adjusted discounted cash flow model. Refer to Note 2: Acquisitions for further details regarding the SIMOS acquisition. The following table presents the change in the estimated fair value of our liability for contingent consideration measured using significant unobservable inputs (Level 3) for the thirteen weeks ended March 25, 2016 , as follows (in thousands): Fair value measurement at beginning of period $ 19,300 Contingent consideration liability adjustment recorded for final purchase price valuation (1,000 ) Amortization of present value discount 600 Fair value measurement at end of period $ 18,900 Our estimated liability for contingent consideration represents potential payments of additional consideration for the acquisition of SIMOS, which is payable if certain defined performance goals are achieved. Changes in the fair value of the contingent consideration are recorded in the Consolidated Statements of Operations and Comprehensive Income within selling, general and administrative expenses. Amortization of the present value discount is recorded in the Consolidated Statements of Operations and Comprehensive Income within interest expense. As of March 25, 2016 , the contingent consideration liability is included within Other long-term liabilities on the Consolidated Balance Sheets.

RESTRICTED CASH AND INVESTMENTS

RESTRICTED CASH AND INVESTMENTS	3 Months Ended
	Mar. 25, 2016
Restricted Cash and Investments [Abstract]
RESTRICTED CASH AND INVESTMENTS	RESTRICTED CASH AND INVESTMENTS Restricted cash and investments consist principally of collateral that has been provided or pledged to insurance carriers for workers' compensation and state workers' compensation programs. Our insurance carriers and certain state workers' compensation programs require us to collateralize a portion of our workers' compensation obligation. The collateral typically takes the form of cash and cash equivalents and highly rated investment grade securities, primarily in municipal debt securities, corporate debt securities, and asset-backed securities. The majority of our collateral obligations are held in a trust at the Bank of New York Mellon ("Trust"). Our investments have not resulted in any other-than-temporary impairments. The following is a summary of our restricted cash and investments ( in thousands ): March 25, December 25, Cash collateral held by insurance carriers $ 26,532 $ 23,634 Cash and cash equivalents held in Trust 28,005 26,046 Investments held in Trust 134,273 126,788 Other (1) 13,874 11,944 Total restricted cash and investments $ 202,684 $ 188,412 (1) Primarily consists of deferred compensation plan accounts, which are comprised of mutual funds classified as available-for-sale securities. The following tables present fair value disclosures for our held-to-maturity investments, which are carried at amortized cost ( in thousands ): March 25, 2016 Amortized Cost Gross Unrealized Gain Gross Unrealized Loss Fair Value Municipal debt securities $ 65,967 $ 1,702 $ — $ 67,669 Corporate debt securities 60,570 842 (57 ) 61,355 Agency mortgage-backed securities 7,736 85 (2 ) 7,819 $ 134,273 $ 2,629 $ (59 ) $ 136,843 December 25, 2015 Amortized Cost Gross Unrealized Gain Gross Unrealized Loss Fair Value Municipal debt securities $ 67,948 $ 1,345 $ (4 ) $ 69,289 Corporate debt securities 50,462 226 (152 ) 50,536 Agency mortgage-backed securities 8,378 73 (31 ) 8,420 $ 126,788 $ 1,644 $ (187 ) $ 128,245 The amortized cost and fair value by contractual maturity of our held-to-maturity investments are as follows ( in thousands ): March 25, 2016 Amortized Cost Fair Value Due in one year or less $ 10,863 $ 10,897 Due after one year through five years 61,575 62,277 Due after five years through ten years 61,835 63,669 $ 134,273 $ 136,843 Actual maturities may differ from contractual maturities because the issuers of certain debt securities have the right to call or prepay their obligations without penalty. We have no significant concentrations of counterparties in our held-to-maturity investment portfolio.

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	3 Months Ended
	Mar. 25, 2016
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	PROPERTY AND EQUIPMENT, NET Property and equipment are stated at cost and consist of the following ( in thousands ): March 25, December 25, Buildings and land $ 32,765 $ 32,258 Computers and software 127,703 126,003 Furniture and equipment 11,874 12,362 Construction in progress 8,297 4,757 180,639 175,380 Less accumulated depreciation (122,078 ) (117,850 ) $ 58,561 $ 57,530 Capitalized software costs, net of accumulated depreciation, were $21.5 million and $24.6 million as of March 25, 2016 and December 25, 2015 , respectively, excluding amounts in Construction in progress. Construction in progress consists primarily of purchased and internally-developed software. Depreciation expense of property and equipment totaled $5.2 million and $5.4 million for the thirteen weeks ended March 25, 2016 and March 27, 2015 , respectively.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	3 Months Ended
	Mar. 25, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	GOODWILL AND INTANGIBLE ASSETS Goodwill The following table reflects goodwill at March 25, 2016 and December 25, 2015 (in thousands) : Staffing Services Managed Services Total Company Balance at December 25, 2015 Goodwill before impairment $ 210,281 $ 104,424 $ 314,705 Accumulated impairment loss (46,210 ) — (46,210 ) Goodwill, net 164,071 104,424 268,495 Adjusted goodwill (1) (4,611 ) — (4,611 ) Acquired goodwill (2) — 25,999 25,999 Other (3) — 1,511 1,511 Balance at March 25, 2016 Goodwill before impairment 205,670 131,934 337,604 Accumulated impairment loss (46,210 ) — (46,210 ) Goodwill, net $ 159,460 $ 131,934 $ 291,394 (1) Effective December 1, 2015, we acquired SIMOS. The goodwill associated with the acquisition has been adjusted based on our final purchase price allocation. For additional information see Note 2: Acquisitions . (2) Effective January 4, 2016, we acquired the RPO business of Aon Hewitt, which will be fully integrated into our PeopleScout RPO service line, and is part of our Managed Services reportable segment.Accordingly, the goodwill associated with the acquisition has been assigned to our Managed Services reportable segment based on our preliminary purchase price allocation. For additional information see Note 2: Acquisitions . (3) Other is comprised of changes in the goodwill balance as a result of foreign currency translation . Intangible assets The following table presents our purchased finite-lived intangible assets ( in thousands ): March 25, 2016 December 25, 2015 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Finite-lived intangible assets (1): Customer relationships $ 196,649 $ (41,774 ) $ 154,875 $ 161,376 $ (36,846 ) $ 124,530 Trade names/trademarks 10,888 (4,109 ) 6,779 5,179 (3,447 ) 1,732 Non-compete agreements 1,800 (1,267 ) 533 1,800 (1,177 ) 623 Technologies 17,933 (6,991 ) 10,942 17,310 (6,536 ) 10,774 Total finite-lived intangible assets $ 227,270 $ (54,141 ) $ 173,129 $ 185,665 $ (48,006 ) $ 137,659 (1) Excludes assets that are fully amortized. Finite-lived intangible assets include customer relationships and technologies of $34.5 million and $0.4 million , respectively, based on our preliminary purchase price allocation relating to our acquisition of the RPO business of Aon Hewitt. Refer to Note 2: Acquisitions , for additional information regarding this acquisition. Amortization expense of our finite-lived intangible assets was $6.1 million and $5.2 million for the thirteen weeks ended March 25, 2016 and March 27, 2015 , respectively. The following table provides the estimated future amortization of finite-lived intangible assets as of March 25, 2016 ( in thousands ): Remainder of 2016 $ 21,094 2017 25,665 2018 24,965 2019 20,364 2020 18,409 Thereafter 62,632 Total future amortization $ 173,129 We also held indefinite-lived trade names/trademarks of $10.5 million and $16.2 million as of March 25, 2016 and December 25, 2015 , respectively. Due to a realignment of our branch network, we have determined that certain trade names are no longer indefinite lived assets and have began amortizing these trade names over their estimated useful lives of 3 years commencing as of December 26, 2015.

WORKERS' COMPENSATION INSURANCE

WORKERS' COMPENSATION INSURANCE AND RESERVES	3 Months Ended
	Mar. 25, 2016
Workers' Compensation Insurance and Reserves [Abstract]
WORKERS' COMPENSATION INSURANCE AND RESERVES	WORKERS’ COMPENSATION INSURANCE AND RESERVES We provide workers’ compensation insurance for our temporary and permanent employees. The majority of our current workers’ compensation insurance policies cover claims for a particular event above a $2.0 million deductible limit, on a “per occurrence” basis. This results in our being substantially self-insured. For workers’ compensation claims originating in Washington, North Dakota, Ohio, Wyoming, Canada, and Puerto Rico (our “monopolistic jurisdictions”), we pay workers’ compensation insurance premiums and obtain full coverage under government-administered programs (with the exception of our Labor Ready service line in the state of Ohio where we have a self-insured policy). Accordingly, because we are not the primary obligor, our financial statements do not reflect the liability for workers’ compensation claims in these monopolistic jurisdictions. Our workers’ compensation reserve is established using estimates of the future cost of claims and related expenses that have been reported but not settled, as well as those that have been incurred but not reported. Our workers’ compensation reserve for claims below the deductible limit is discounted to its estimated net present value using discount rates based on average returns of “risk-free” U.S. Treasury instruments available during the year in which the liability was incurred. The weighted average discount rate was 1.8% at March 25, 2016 and December 25, 2015 . Payments made against self-insured claims are made over a weighted average period of approximately 5 years at March 25, 2016 . The table below presents a reconciliation of the undiscounted workers’ compensation claims reserve to the discounted workers' compensation reserve for the periods presented as follows ( in thousands ): March 25, December 25, Undiscounted workers’ compensation reserve $ 288,234 $ 284,306 Less discount on workers' compensation reserve 18,223 18,026 Workers' compensation reserve, net of discount 270,011 266,280 Less current portion 66,325 69,308 Long-term portion $ 203,686 $ 196,972 Payments made against self-insured claims were $18.9 million and $16.8 million for the thirteen weeks ended March 25, 2016 and March 27, 2015 , respectively. Our workers’ compensation reserve includes estimated expenses related to claims above our self-insured limits (“excess claims”), and we record a corresponding receivable for the insurance coverage on excess claims based on the contractual policy agreements we have with insurance carriers. We discount this reserve and corresponding receivable to its estimated net present value using the discount rates based on average returns of “risk-free” U.S. Treasury instruments available during the year in which the liability was incurred. The claim payments are made and the corresponding reimbursements from our insurance carriers are received over an estimated weighted average period of approximately 16 years. The discounted workers’ compensation reserve for excess claims was $51.9 million and $49.0 million as of March 25, 2016 and December 25, 2015 , respectively. The discounted receivables from insurance companies, net of valuation allowance, were $48.0 million and $45.2 million as of March 25, 2016 and December 25, 2015 , respectively, and are included in Other assets, net on the accompanying Consolidated Balance Sheets. Management evaluates the adequacy of the workers’ compensation reserves in conjunction with an independent quarterly actuarial assessment. Factors considered in establishing and adjusting these reserves include, among other things: • changes in medical and time loss (“indemnity”) costs; • changes in mix between medical only and indemnity claims; • regulatory and legislative developments impacting benefits and settlement requirements; • type and location of work performed; • impact of safety initiatives; and • positive or adverse development of claims. Workers’ compensation expense consists primarily of changes in self-insurance reserves net of changes in discount, monopolistic jurisdictions’ premiums, insurance premiums, and other miscellaneous expenses. Workers’ compensation expense of $24.1 million and $21.5 million was recorded in Cost of services for the thirteen weeks ended March 25, 2016 and March 27, 2015 , respectively.

LONG-TERM DEBT

LONG-TERM DEBT	3 Months Ended
	Mar. 25, 2016
Debt Disclosure [Abstract]
Long-term Debt	LONG-TERM DEBT The components of our borrowings were as follows ( in thousands ): March 25, December 25, Revolving Credit Facility $ 139,098 $ 218,086 Term Loan 26,822 27,578 Total debt 165,920 245,664 Less current portion 2,267 2,267 Long-term debt, less current portion $ 163,653 $ 243,397 Revolving credit facility Effective June 30, 2014, we entered into a Second Amended and Restated Revolving Credit Agreement for a secured revolving credit facility of $300.0 million with Bank of America, N.A., Wells Fargo Bank, National Association, HSBC and PNC Capital Markets LLC ("Revolving Credit Facility") in connection with our acquisition of Seaton. The Revolving Credit Facility, which matures June 30, 2019, amended and restated our previous credit facility, and replaced the Seaton credit facility. The maximum amount we can borrow under the Revolving Credit Facility is subject to certain borrowing limits. Specifically, we are limited to the sum of 90% of our eligible billed accounts receivable, plus 85% of our eligible unbilled accounts receivable limited to 15% of all our eligible receivables, plus the value of our Tacoma headquarters office building. The real estate lending limit is $17.4 million , and is reduced quarterly by $0.4 million . As of March 25, 2016 , the Tacoma headquarters office building liquidation value totaled $14.8 million . The borrowing limit is further reduced by the sum of a reserve in an amount equal to the payroll and payroll taxes for our temporary employees for one payroll cycle and other reserves, if deemed applicable. Each borrowing has a stated maturity of 90 days or less. At March 25, 2016 , $235.5 million was available under the Revolving Credit Facility, $139.1 million was utilized as a draw on the facility, and $4.8 million was utilized by outstanding standby letters of credit, leaving $91.6 million available for additional borrowings. The letters of credit are primarily used to collateralize a portion of our workers' compensation obligation. On January 4, 2016, in connection with the acquisition of the RPO business of Aon Hewitt, we entered into a Third Amendment to our Second Amended and Restated Credit Agreement ("Amendment") dated June 30, 2014. The Amendment provides for a temporary $30.0 million increase to our existing $300.0 million revolving line of credit, for a total of $330.0 million . The temporary increase expires in $10.0 million increments on April 1, May 1, and June 1 of 2016. The Amendment also reduced the minimum excess liquidity requirement from $37.5 million to $10.0 million , which increases to $19.3 million , $28.6 million , and $37.5 million on April 1, May 1, and June 1 of 2016, respectively. Excess liquidity is an amount equal to the unused borrowing capacity under the Revolving Credit Facility plus certain unrestricted cash, cash equivalents, and marketable securities. We are required to satisfy a fixed charge coverage ratio in the event we do not meet the excess liquidity requirement. The additional amount available to borrow at March 25, 2016 was $91.6 million and the amount of cash and cash equivalents under control agreements was $23.6 million , for a total of $115.3 million , which was well in excess of the $10.0 million liquidity requirement in effect on March 25, 2016. We are currently in compliance with all covenants related to the Revolving Credit Facility. Under the terms of the Revolving Credit Facility, we pay a variable rate of interest on funds borrowed that is based on London Interbank Offered Rate (LIBOR) plus an applicable spread between 1.25% and 2.00% . Alternatively, at our option, we may pay interest based upon a base rate plus an applicable spread between 0.25% and 1.00% . The applicable spread is determined by certain liquidity to debt ratios. The base rate is the greater of the prime rate (as announced by Bank of America), the federal funds rate plus 0.50% , or the one-month LIBOR rate plus 1.00% . At March 25, 2016 , the applicable spread on LIBOR was 1.50% and the applicable spread on the base rate was 0.5% . As of March 25, 2016 , the weighted average interest rate on outstanding borrowings was 2.00% . A fee of 0.375% is applied against the Revolving Credit Facility's unused borrowing capacity when utilization is less than 25% , or 0.25% when utilization is greater than or equal to 25% . Letters of credit are priced at the margin in effect for LIBOR loans, plus a fronting fee of 0.125% . Obligations under the Revolving Credit Facility are guaranteed by TrueBlue and material U.S. domestic subsidiaries, and are secured by a pledge of substantially all of the assets of TrueBlue and material U.S. domestic subsidiaries. The Revolving Credit Facility has variable rate interest and approximates fair value as of March 25, 2016 and December 25, 2015 . Term loan agreement On February 4, 2013, we entered into an unsecured Term Loan Agreement (“Term Loan”) with Synovus Bank in the principal amount of $34.0 million . The Term Loan has a five -year maturity with fixed monthly principal payments, which total $2.3 million annually based on a loan amortization term of 15 years. Interest accrues at the one-month LIBOR index rate plus an applicable spread of 1.50% , which is paid in addition to the principal payments. At our discretion, we may elect to extend the term of the Term Loan by five consecutive one -year extensions. At March 25, 2016 , the interest rate for the Term Loan was 1.94% . At March 25, 2016 and December 25, 2015 , the remaining balance of the Term Loan was $26.8 million and $27.6 million , respectively, of which $2.3 million is current and is included in Other current liabilities on our Consolidated Balance Sheets. The Term Loan has variable rate interest and approximates fair value as of March 25, 2016 and December 25, 2015 . Our obligations under the Term Loan may be accelerated upon the occurrence of an event of default under the Term Loan, which includes customary events of default, as well as cross-defaults related to indebtedness under our Revolving Credit Facility and other Term Loan specific defaults. The Term Loan contains customary negative covenants applicable to the Company and our subsidiaries such as indebtedness, certain dispositions of property, the imposition of restrictions on payments under the Term Loan, and other Term Loan specific covenants. We are currently in compliance with all covenants related to the Term Loan.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 25, 2016
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Workers’ compensation commitments Our insurance carriers and certain state workers’ compensation programs require us to collateralize a portion of our workers’ compensation obligation, for which they become responsible should we become insolvent. The collateral typically takes the form of cash and cash equivalents, highly rated investment grade debt securities, letters of credit, and/or surety bonds. On a regular basis these entities assess the amount of collateral they will require from us relative to our workers' compensation obligation. The majority of our collateral obligations are held in the Trust. We have provided our insurance carriers and certain states with commitments in the form and amounts listed below ( in thousands ): March 25, December 25, Cash collateral held by workers' compensation insurance carriers $ 26,032 $ 23,133 Cash and cash equivalents held in Trust 28,005 26,046 Investments held in Trust 134,273 126,788 Letters of credit (1) 4,520 4,520 Surety bonds (2) 17,992 17,946 Total collateral commitments $ 210,822 $ 198,433 (1) We have agreements with certain financial institutions to issue letters of credit as collateral. (2) Our surety bonds are issued by independent insurance companies on our behalf and bear annual fees based on a percentage of the bond, which are determined by each independent surety carrier. These fees do not exceed 2.0% of the bond amount, subject to a minimum charge. The terms of these bonds are subject to review and renewal every one to four years and most bonds can be canceled by the sureties with as little as 60 days' notice. Legal contingencies and developments We are involved in various proceedings arising in the normal course of conducting business. We believe the liabilities included in our financial statements reflect the probable loss that can be reasonably estimated. The resolution of those proceedings is not expected to have a material effect on our results of operations or financial condition.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	3 Months Ended
	Mar. 25, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION We record stock-based compensation expense for restricted and unrestricted stock awards, performance share units, stock options, and shares purchased under an employee stock purchase plan. Our 2005 Long-Term Equity Incentive Plan, as amended and restated effective May 2013 ("Incentive Plan"), provides for the issuance or delivery of up to 7.95 million shares of our common stock over the full term of the Incentive Plan. Restricted and unrestricted stock awards and performance share units Under the Incentive Plan, restricted stock awards are granted to executive officers and key employees and vest annually over three or four years. Unrestricted stock awards granted to our Board of Directors vest immediately. Restricted and unrestricted stock-based compensation expense is calculated based on the grant-date market value. We recognize compensation expense on a straight-line basis over the vesting period, net of estimated forfeitures. Performance share units have been granted to executive officers and certain key employees. Vesting of the performance share units is contingent upon the achievement of revenue and profitability growth goals at the end of each three -year performance period. Each performance share unit is equivalent to one share of common stock. Compensation expense is calculated based on the grant-date market value of our stock and is recognized ratably over the performance period for the performance share units which are expected to vest. Our estimate of the performance units expected to vest is reviewed and adjusted as appropriate each quarter. Restricted and unrestricted stock awards and performance share units activity for the thirteen weeks ended March 25, 2016 , was as follows ( shares in thousands ): Shares Weighted- average grant-date price Non-vested at beginning of period 1,218 $ 22.63 Granted 491 $ 21.01 Vested (392 ) $ 19.77 Forfeited (35 ) $ 18.33 Non-vested at the end of the period 1,282 $ 22.99 As of March 25, 2016 , total unrecognized stock-based compensation expense related to non-vested restricted stock was approximately $13.8 million , which is estimated to be recognized over a weighted average period of 1.84 years. As of March 25, 2016 , total unrecognized stock-based compensation expense related to performance share units was approximately $5.4 million , which is estimated to be recognized over a weighted average period of 2.03 years. Stock options Our Incentive Plan provides for both nonqualified stock options and incentive stock options (collectively, “stock options”) for directors, officers, and certain employees. We issue new shares of common stock upon exercise of stock options. All of our stock options are vested and expire if not exercised within seven years from the date of grant. Stock option activity was de minimis for the thirteen weeks ended March 25, 2016 . Employee stock purchase plan Our Employee Stock Purchase Plan (“ESPP”) reserves for purchase 1.0 million shares of common stock. The plan allows eligible employees to contribute up to 10% of their earnings toward the monthly purchase of the Company's common stock. The employee's purchase price is 85% of the lesser of the fair market value of shares on either the first day or the last day of each month. We consider our ESPP to be a component of our stock-based compensation and accordingly we recognize compensation expense over the requisite service period for stock purchases made under the plan. The requisite service period begins on the enrollment date and ends on the purchase date, the duration of which is one month. During the thirteen weeks ended March 25, 2016 and March 27, 2015 , participants purchased approximately 23,000 and 20,000 shares from the plan, for cash proceeds of $0.5 million and $0.4 million , respectively. Stock-based compensation expense Total stock-based compensation expense, which is included in Selling, general and administrative expenses on our Consolidated Statements of Operations and Comprehensive Income, was $3.2 million and $3.4 million for the thirteen weeks ended March 25, 2016 and March 27, 2015 , respectively.

DEFINED CONTRIBUTION PLANS

DEFINED CONTRIBUTION PLANS	3 Months Ended
	Mar. 25, 2016
Compensation and Retirement Disclosure [Abstract]
DEFINED CONTRIBUTION PLANS	DEFINED CONTRIBUTION PLANS We offer both qualified and non-qualified defined contribution plans to eligible employees. Participating employees may elect to defer and contribute a portion of their eligible compensation. The plans offer discretionary matching contributions. The liability for the non-qualified plans was $14.4 million and $12.9 million as of March 25, 2016 and December 25, 2015 , respectively. The current and non-current portion of the deferred compensation liability is included in Other current liabilities and Other long-term liabilities, respectively, on our Consolidated Balance Sheets, and is largely offset by restricted investments recorded in Restricted cash and investments on our Consolidated Balance Sheets.

INCOME TAXES

INCOME TAXES	3 Months Ended
	Mar. 25, 2016
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Our tax provision or benefit from income taxes for interim periods is determined using an estimate of our annual effective tax rate, adjusted for discrete items, if any, that are taken into account in the relevant period. Each quarter we update our estimate of the annual effective tax rate, and if our estimated tax rate changes, we make a cumulative adjustment. Our quarterly tax provision and our quarterly estimate of our annual effective tax rate are subject to variation due to several factors, including variability in accurately predicting our pre-tax and taxable income and loss and the mix of jurisdictions to which they relate, tax credits, audit developments, changes in law, regulations and administrative practices, and relative changes of expenses or losses for which tax benefits are not recognized. Additionally, our effective tax rate can be more or less volatile based on the amount of pre-tax income. For example, the impact of discrete items, tax credits, and non-deductible expenses on our effective tax rate is greater when our pre-tax income is lower. Except as required under U.S. tax law, we do not provide for U.S. taxes on undistributed earnings of our foreign subsidiaries since we consider those earnings to be permanently invested outside of the U.S. Our effective tax rate on earnings for the thirteen weeks ended March 25, 2016 was 8.1% . The principal difference between the statutory federal income tax rate of 35.0% and our effective income tax rate of 8.1% results from estimated 2016 federal Work Opportunity Tax Credit ("WOTC"). In December of 2015, WOTC was restored through 2019 as a result of the Protecting Americans from Tax Hikes Act of 2015. We also recognized $1.8 million of discrete tax benefits from prior year WOTC. Other differences between the statutory federal income tax rate of 35.0% and our effective tax rate of 8.1% result from state and foreign income taxes and certain non-deductible expenses. Our effective tax rate on earnings for the thirteen weeks ended March 27, 2015 , was 20.5% . The principal difference between the statutory federal income tax rate of 35.0% and our effective income tax rate of 20.5% results from estimated WOTC earned in 2015 from 2014 hires. WOTC had expired for 2015 hires. We also recognized $1.3 million of discrete tax benefits from prior year WOTC and California Enterprise Zone tax credits. Other differences between the statutory federal income tax rate of 35.0% result from state and foreign income taxes and certain non-deductible expenses. As of March 25, 2016 and December 25, 2015 , we had gross unrecognized tax benefits of $2.3 million and $2.2 million , respectively, recorded in accordance with current accounting guidance on uncertain tax positions.

NET INCOME PER SHARE

NET INCOME PER SHARE	3 Months Ended
	Mar. 25, 2016
Earnings Per Share [Abstract]
NET INCOME PER SHARE	NET INCOME PER SHARE Diluted common shares were calculated as follows ( in thousands, except per share amounts ): Thirteen weeks ended March 25, 2016 March 27, 2015 Net income $ 6,968 $ 5,716 Weighted average number of common shares used in basic net income per common share 41,502 41,031 Dilutive effect of outstanding stock options and non-vested restricted stock 296 331 Weighted average number of common shares used in diluted net income per common share 41,798 41,362 Net income per common share: Basic $ 0.17 $ 0.14 Diluted $ 0.17 $ 0.14 Anti-dilutive shares 284 266 Basic net income per share is calculated by dividing net income by the weighted average number of common shares outstanding during the period. Diluted net income per share is calculated by dividing net income by the weighted average number of common shares and potential common shares outstanding during the period. Potential common shares include the dilutive effects of outstanding stock options, vested and non-vested restricted stock, performance share units, and shares issued under the employee stock purchase plan, except where their inclusion would be anti-dilutive. Anti-dilutive shares include non-vested restricted stock, performance share units, and outstanding stock options for which the sum of the assumed proceeds, including unrecognized compensation expense, exceeds the average stock price during the periods presented. Anti-dilutive shares associated with our stock options relate to those stock options with an exercise price higher than the average market value of our stock during the periods presented.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME	3 Months Ended
	Mar. 25, 2016
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE INCOME	ACCUMULATED OTHER COMPREHENSIVE LOSS Accumulated other comprehensive loss is reflected as a net decrease to shareholders’ equity. Changes in the balance of each component of accumulated other comprehensive loss during the thirteen weeks ended March 25, 2016 were as follows ( in thousands ): Foreign currency translation adjustment Unrealized gain (loss) on investments (1) Total other comprehensive income (loss), net of tax Balance at beginning of period $ (13,514 ) $ (499 ) $ (14,013 ) Current-period other comprehensive income 2,401 76 2,477 Balance at end of period $ (11,113 ) $ (423 ) $ (11,536 ) (1) Consists of deferred compensation plan accounts, which are comprised of mutual funds classified as available-for-sale securities. The tax impact on foreign currency translation adjustment and unrealized gain on marketable securities was de minimis for the period ended March 25, 2016 . There were no material reclassifications out of accumulated other comprehensive loss during the thirteen weeks ended March 25, 2016 .

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	3 Months Ended
	Mar. 25, 2016
Supplemental Cash Flow Information [Abstract]
SUPPLEMENTAL CASH FLOW INFORMATION	SUPPLEMENTAL CASH FLOW INFORMATION Supplemental disclosure of cash flow information ( in thousands ): Thirteen weeks ended March 25, 2016 March 27, 2015 Cash paid (received) during the period for: Interest $ 1,321 $ 1,137 Income taxes $ (12,983 ) $ 565 As of March 25, 2016 and March 27, 2015 , we had acquired $2.1 million and $0.2 million , respectively, of property, plant and equipment on account that was not yet paid. As of March 25, 2016 , we finalized our fair value assessment of our acquisition of SIMOS and recorded measurement-period adjustments of $4.6 million , with corresponding adjustments to goodwill. These are considered non-cash investing items. For additional information see Note 2: Acquisitions .

SEGMENT INFORMATION

SEGMENT INFORMATION	3 Months Ended
	Mar. 25, 2016
Segment Reporting [Abstract]
SEGMENT INFORMATION	SEGMENT INFORMATION Our operating segments are based on the organizational structure for which financial results are regularly evaluated by the chief operating decision maker, our Chief Executive Officer, to determine resource allocation and assess performance. Our service lines are our operating segments. Effective January 4, 2016, our PeopleScout RPO service line acquired certain assets and assumed certain liabilities of the RPO business of Aon Hewitt, which expands our RPO service offering. The RPO business of Aon Hewitt will be fully integrated into our PeopleScout service line, which is part of our Managed Services reportable segment. Effective December 1, 2015, we acquired SIMOS, which broadens our Staff Management on-premise contingent staffing solution and is part of our Staffing Services reportable segment. Our reportable segments are described below: Our Staffing Services segment provides temporary staffing through the following service lines: • Labor Ready : On-demand general labor; • Spartan Staffing : Skilled manufacturing and logistics labor; • CLP Resources : Skilled trades for commercial, industrial, and energy construction as well as building and plant maintenance; • PlaneTechs : Skilled mechanics and technicians to the aviation and transportation industries; • Centerline Drivers: Temporary and dedicated drivers to the transportation and distribution industries; and • Staff Management On-premise Staffing : Exclusive recruitment and on-premise management of a facility's contingent industrial workforce. Our Managed Services segment provides high-volume permanent employee recruitment process outsourcing and management of outsourced labor service providers through the following service lines: • PeopleScout and hrX : Outsourced recruitment of permanent employees on behalf of clients; and • Staff Management (MSP) : Management of multiple third party staffing vendors on behalf of clients. We have two measures of segment performance: revenue from services and income from operations. Income from operations for each segment includes net sales to third parties, related cost of sales, and operating expenses directly attributable to the segment. Costs excluded from segment income from operations include various corporate general and administrative expenses, depreciation and amortization expense, and interest and other expense, net. Asset information by reportable segment is not presented since we do not manage our segments on a balance sheet basis. There are no material internal revenue transactions between our reporting segments. Revenue from services and income from operations associated with our segments were as follows ( in thousands ): Thirteen weeks ended March 25, 2016 March 27, 2015 Revenue from services Staffing Services $ 602,453 $ 549,712 Managed Services 43,527 23,603 Total Company $ 645,980 $ 573,315 Income from operations Staffing Services $ 19,205 $ 24,229 Managed Services 8,830 3,478 Depreciation and amortization (11,289 ) (10,520 ) Corporate unallocated (8,147 ) (9,464 ) Total Company 8,599 7,723 Interest and other expense, net (1,019 ) (534 ) Income before tax expense $ 7,580 $ 7,189

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 25, 2016
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS In April 2016, we were notified by Amazon of their intent to reduce their use of contingent labor for their warehouse fulfillment centers in the United States and realign the use of their contingent labor vendors. Amazon is our largest customer and represented approximately $354 million , or 13% , of total company revenues for the fiscal year ended December 25, 2015 and $68 million , or 11% , of total company revenues for the thirteen weeks ended March 25, 2016 and $70 million , or 12% , for the comparable quarter in the prior year. Management estimates that the change in scope of our services will decrease revenues for the remainder of 2016 by approximately $150 million , compared to the prior year. Amazon continues to be an important client in areas not impacted by the change to scope of services. Management is in the process of evaluating the full impact of the change in scope of services on the current and future years. This evaluation will coincide with our annual test of goodwill for impairment as of the beginning of the second quarter. Amazon is a customer of our Staff Management | SMX service line, which is part of our Staffing Services reportable segment and provides on-premise staffing and management of a facility's contingent workforce. The carrying value of the goodwill was approximately $42.7 million and other intangible assets were approximately $53.9 million consisting of customer relations, acquired technology, and trade name as of March 25, 2016. We may record a related impairment charge in the second quarter, which may be material to the consolidated financial statements.

SUMMARY OF SIGNIFICANT ACCOUN23

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 25, 2016
Accounting Policies [Abstract]
Financial statement preparation	Financial statement preparation The accompanying unaudited consolidated financial statements (“financial statements”) of TrueBlue, Inc. (the "Company," "we," "us," "our," and "TrueBlue") are prepared in accordance with U.S. generally accepted accounting principles ("GAAP") for interim financial information and rules and regulations of the Securities and Exchange Commission. Accordingly, certain information and footnote disclosures usually found in financial statements prepared in accordance with GAAP have been condensed or omitted. The financial statements reflect all adjustments which, in the opinion of management, are necessary to fairly state the financial statements for the interim periods presented. We follow the same accounting policies for preparing both quarterly and annual financial statements. These financial statements should be read in conjunction with the audited consolidated financial statements and related notes included in our Annual Report on Form 10-K for the fiscal year ended December 25, 2015 . The results of operations for the thirteen weeks ended March 25, 2016 are not necessarily indicative of the results expected for the full fiscal year or for any other fiscal period.
New Accounting Pronouncement, Early Adoption [Table Text Block]	Recently adopted accounting standards Effective December 26, 2015, we early adopted the accounting standard that simplified the balance sheet disclosure of deferred income taxes retrospectively to all periods presented. This guidance requires deferred tax liabilities and assets to be classified as non-current in the Consolidated Balance Sheets. The guidance is effective for annual periods beginning after December 15, 2016, and may be applied either prospectively to all deferred tax liabilities and assets or retrospectively to all periods presented. Early adoption is permitted. The adoption of this standard did not have a material impact to our financial statements.
Recently issued accounting pronouncements not yet adopted	Recently issued accounting pronouncements not yet adopted In March 2016, the Financial Accounting Standards Board ("FASB") issued guidance to improve employee share-based payment accounting. The simplifications impact several aspects, including the income tax consequences, classification of awards as equity or liabilities, and classification within the statement of cash flows. This guidance is effective for annual and interim periods beginning after December 15, 2016 (Q1 2017 for TrueBlue), and early adoption is permitted. We plan to adopt the guidance on the effective date. We do not expect the adoption of this guidance to have a material impact on our consolidated financial statements. In February 2016, the FASB issued guidance on lease accounting. The new guidance will continue to classify leases as either finance or operating and will result in the lessee recognizing a right-of-use asset and a corresponding lease liability on its balance sheet, with classification affecting the pattern of expense recognition in the statement of income. This guidance is effective for annual and interim periods beginning after December 15, 2018 (Q1 2019 for TrueBlue), and early adoption is permitted. A modified retrospective approach is required for all leases existing or entered into after the beginning of the earliest comparative period in the consolidated financial statements. We plan to adopt the guidance on the effective date. We are currently evaluating the impact of this guidance on our consolidated financial statements and expect that a majority of our operating lease commitments will be recognized on our consolidated balance sheets as operating lease liabilities and right-of-use assets upon adoption. In January 2016, the FASB issued guidance on the accounting for equity investments, financial liabilities under the fair value option, and the presentation and disclosure requirements for financial instruments. The guidance is effective for annual periods beginning after December 15, 2017 (Q1 2018 for TrueBlue), including interim periods within that annual period. Early adoption of the amendments in the guidance is not permitted, with limited exceptions, and should be applied by means of a cumulative-effect adjustment to the balance sheet as of the beginning of the fiscal year of adoption. We plan to adopt the guidance on the effective date. We do not expect the adoption of this guidance to have a material impact on our consolidated financial statements. In May 2014, the FASB issued guidance outlining a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers that supersedes most current revenue recognition guidance. This guidance requires an entity to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance also requires enhanced disclosures, including revenue recognition policies to identify performance obligations to customers and significant judgments in measurement and recognition. The guidance also requires additional disclosure about the nature, amount, timing, and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. The guidance provides two methods of initial adoption: retrospective for all periods presented, or through a cumulative adjustment in the year of adoption. In March 2016, the FASB issued additional guidance providing clarification on principal versus agent considerations included within the new revenue recognition guidance. The effective date is for annual periods beginning after December 15, 2017 (Q1 2018 for TrueBlue), including interim periods within those annual periods. We have not yet determined which method of adoption will be applied and are currently evaluating the impact that this guidance will have on our consolidated financial statements.

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	3 Months Ended
	Mar. 25, 2016
Aon Hewitt [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The following table reflects our preliminary allocation of the purchase price ( in thousands) : Purchase Price Allocation Cash purchase price $ 72,000 Purchase price allocated as follows: Accounts receivable $ 12,198 Prepaid expenses, deposits and other current assets 203 Customer relationships 34,500 Technologies 400 Total assets acquired 47,301 Accrued wages and benefits 1,172 Other long-term liabilities 128 Total liabilities assumed 1,300 Net identifiable assets acquired 46,001 Goodwill (1) 25,999 Total consideration allocated $ 72,000 (1) Goodwill represents the expected synergies with our existing business, the acquired assembled workforce, potential new customers, and future cash flows after the acquisition of the RPO business of Aon Hewitt. Goodwill is deductible for income tax purposes over 15 years as of January 4, 2016.
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]	The following table sets forth the components of identifiable intangible assets and their estimated useful lives as of January 4, 2016 ( in thousands, except for estimated useful lives, in years) : Estimated Fair Value Estimated Useful Lives in Years Customer relationships $ 34,500 9.0 Technologies 400 3.0 Total acquired identifiable intangible assets $ 34,900
SIMOS Insourcing Solutions Corporation [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The following table reflects our final allocation of the purchase price ( in thousands) : Purchase Price Allocation Purchase price: Cash purchase price, net of working capital adjustment $ 66,603 Contingent consideration (2) 18,300 Total consideration $ 84,903 Purchase price allocated as follows: Accounts receivable (1) $ 19,207 Prepaid expenses, deposits and other current assets 461 Property and equipment 464 Customer relationships (2) 39,000 Trade name/trademarks 800 Technologies 100 Restricted cash (2) 4,277 Other non-current assets 2,439 Total assets acquired 66,748 Accounts payable and other accrued expenses 3,741 Accrued wages and benefits 4,075 Workers' compensation liability 8,520 Total liabilities assumed 16,336 Net identifiable assets acquired 50,412 Goodwill (3) 34,491 Total consideration allocated $ 84,903 (1) The gross contractual amount of accounts receivable was $19.3 million of which $0.1 million was estimated to be uncollectible. (2) The preliminary valuation of customer relationships was increased by $0.6 million and contingent consideration decreased by $1.0 million as a result of our final valuation. The preliminary purchase price allocation for restricted cash was increased by $3.0 million for confirmation of cash held by third-party administrators for payment of workers' compensation claims. (3) Goodwill represents the expected synergies with our existing business, the acquired assembled workforce, potential new customers, and future cash flows after the acquisition of SIMOS. Goodwill is deductible for income tax purposes over 15 years as of December 1, 2015.
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]	The following table sets forth the components of identifiable intangible assets and their estimated useful lives as of December 1, 2015 (in thousands): Estimated Fair Value Estimated Useful Lives in Years Customer relationships $ 39,000 9.0 Trade name/trademarks 800 3.0 Technologies 100 2.0 Total acquired identifiable intangible assets $ 39,900

FAIR VALUE MEASUREMENT (Tables)

FAIR VALUE MEASUREMENT (Tables)	3 Months Ended
	Mar. 25, 2016
Fair Value Disclosures [Abstract]
Schedule of fair value hierarchy for cash equivalents and restricted investments	Our assets and liabilities measured at fair value on a recurring basis consisted of the following ( in thousands ): March 25, 2016 Total Fair Value Level 1 Level 2 Level 3 Financial assets: Cash and cash equivalents (1) $ 21,888 $ 21,888 $ — $ — Restricted cash and cash equivalents (1) 54,537 54,537 — — Other restricted assets (2) 13,874 13,874 — — Restricted investments classified as held-to-maturity 136,843 — 136,843 — Financial liabilities: Contingent consideration (3) 18,900 — — 18,900 December 25, 2015 Total Fair Value Level 1 Level 2 Level 3 Financial assets: Cash and cash equivalents (1) $ 29,781 $ 29,781 $ — $ — Restricted cash and cash equivalents (1) 49,680 49,680 — — Other restricted assets (2) 11,944 11,944 — — Restricted investments classified as held to maturity 128,245 — 128,245 — Financial liabilities: Contingent consideration (3) 19,300 — — 19,300 (1) Cash equivalents and restricted cash equivalents consist of money market funds, deposits, and investments with original maturities of three months or less. (2) Other restricted assets primarily consist of deferred compensation plan accounts, which are comprised of mutual funds classified as available-for-sale securities. (3) The estimated fair value of the contingent consideration associated with the acquisition of SIMOS, which was estimated using a probability-adjusted discounted cash flow model. Refer to Note 2: Acquisitions for further details regarding the SIMOS acquisition.
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation	The following table presents the change in the estimated fair value of our liability for contingent consideration measured using significant unobservable inputs (Level 3) for the thirteen weeks ended March 25, 2016 , as follows (in thousands): Fair value measurement at beginning of period $ 19,300 Contingent consideration liability adjustment recorded for final purchase price valuation (1,000 ) Amortization of present value discount 600 Fair value measurement at end of period $ 18,900

RESTRICTED CASH AND INVESTMEN26

RESTRICTED CASH AND INVESTMENTS (Tables)	3 Months Ended
	Mar. 25, 2016
Restricted Cash and Investments [Abstract]
Schedule of restricted cash and investments	The following is a summary of our restricted cash and investments ( in thousands ): March 25, December 25, Cash collateral held by insurance carriers $ 26,532 $ 23,634 Cash and cash equivalents held in Trust 28,005 26,046 Investments held in Trust 134,273 126,788 Other (1) 13,874 11,944 Total restricted cash and investments $ 202,684 $ 188,412 (1) Primarily consists of deferred compensation plan accounts, which are comprised of mutual funds classified as available-for-sale securities.
Schedule of held-to-maturity investments	The following tables present fair value disclosures for our held-to-maturity investments, which are carried at amortized cost ( in thousands ): March 25, 2016 Amortized Cost Gross Unrealized Gain Gross Unrealized Loss Fair Value Municipal debt securities $ 65,967 $ 1,702 $ — $ 67,669 Corporate debt securities 60,570 842 (57 ) 61,355 Agency mortgage-backed securities 7,736 85 (2 ) 7,819 $ 134,273 $ 2,629 $ (59 ) $ 136,843 December 25, 2015 Amortized Cost Gross Unrealized Gain Gross Unrealized Loss Fair Value Municipal debt securities $ 67,948 $ 1,345 $ (4 ) $ 69,289 Corporate debt securities 50,462 226 (152 ) 50,536 Agency mortgage-backed securities 8,378 73 (31 ) 8,420 $ 126,788 $ 1,644 $ (187 ) $ 128,245
Schedule of held-to-maturity investments by contractual maturity	The amortized cost and fair value by contractual maturity of our held-to-maturity investments are as follows ( in thousands ): March 25, 2016 Amortized Cost Fair Value Due in one year or less $ 10,863 $ 10,897 Due after one year through five years 61,575 62,277 Due after five years through ten years 61,835 63,669 $ 134,273 $ 136,843

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	3 Months Ended
	Mar. 25, 2016
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Property and equipment are stated at cost and consist of the following ( in thousands ): March 25, December 25, Buildings and land $ 32,765 $ 32,258 Computers and software 127,703 126,003 Furniture and equipment 11,874 12,362 Construction in progress 8,297 4,757 180,639 175,380 Less accumulated depreciation (122,078 ) (117,850 ) $ 58,561 $ 57,530

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	3 Months Ended
	Mar. 25, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The following table reflects goodwill at March 25, 2016 and December 25, 2015 (in thousands) : Staffing Services Managed Services Total Company Balance at December 25, 2015 Goodwill before impairment $ 210,281 $ 104,424 $ 314,705 Accumulated impairment loss (46,210 ) — (46,210 ) Goodwill, net 164,071 104,424 268,495 Adjusted goodwill (1) (4,611 ) — (4,611 ) Acquired goodwill (2) — 25,999 25,999 Other (3) — 1,511 1,511 Balance at March 25, 2016 Goodwill before impairment 205,670 131,934 337,604 Accumulated impairment loss (46,210 ) — (46,210 ) Goodwill, net $ 159,460 $ 131,934 $ 291,394 (1) Effective December 1, 2015, we acquired SIMOS. The goodwill associated with the acquisition has been adjusted based on our final purchase price allocation. For additional information see Note 2: Acquisitions . (2) Effective January 4, 2016, we acquired the RPO business of Aon Hewitt, which will be fully integrated into our PeopleScout RPO service line, and is part of our Managed Services reportable segment.Accordingly, the goodwill associated with the acquisition has been assigned to our Managed Services reportable segment based on our preliminary purchase price allocation. For additional information see Note 2: Acquisitions . (3) Other is comprised of changes in the goodwill balance as a result of foreign currency translation .
Schedule of finite-lived intangible assets	The following table presents our purchased finite-lived intangible assets ( in thousands ): March 25, 2016 December 25, 2015 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Finite-lived intangible assets (1): Customer relationships $ 196,649 $ (41,774 ) $ 154,875 $ 161,376 $ (36,846 ) $ 124,530 Trade names/trademarks 10,888 (4,109 ) 6,779 5,179 (3,447 ) 1,732 Non-compete agreements 1,800 (1,267 ) 533 1,800 (1,177 ) 623 Technologies 17,933 (6,991 ) 10,942 17,310 (6,536 ) 10,774 Total finite-lived intangible assets $ 227,270 $ (54,141 ) $ 173,129 $ 185,665 $ (48,006 ) $ 137,659 (1) Excludes assets that are fully amortized.
Schedule of estimated future amortization of definite-lived intangible assets	The following table provides the estimated future amortization of finite-lived intangible assets as of March 25, 2016 ( in thousands ): Remainder of 2016 $ 21,094 2017 25,665 2018 24,965 2019 20,364 2020 18,409 Thereafter 62,632 Total future amortization $ 173,129

WORKERS' COMPENSATION INSURAN29

WORKERS' COMPENSATION INSURANCE AND RESERVES (Tables)	3 Months Ended
	Mar. 25, 2016
Workers' Compensation Insurance and Reserves [Abstract]
Reconciliation of workers' compensation claims reserve	The table below presents a reconciliation of the undiscounted workers’ compensation claims reserve to the discounted workers' compensation reserve for the periods presented as follows ( in thousands ): March 25, December 25, Undiscounted workers’ compensation reserve $ 288,234 $ 284,306 Less discount on workers' compensation reserve 18,223 18,026 Workers' compensation reserve, net of discount 270,011 266,280 Less current portion 66,325 69,308 Long-term portion $ 203,686 $ 196,972

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	3 Months Ended
	Mar. 25, 2016
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	The components of our borrowings were as follows ( in thousands ): March 25, December 25, Revolving Credit Facility $ 139,098 $ 218,086 Term Loan 26,822 27,578 Total debt 165,920 245,664 Less current portion 2,267 2,267 Long-term debt, less current portion $ 163,653 $ 243,397

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Mar. 25, 2016
Commitments and Contingencies Disclosure [Abstract]
Schedule of workers’ compensation collateral commitments	We have provided our insurance carriers and certain states with commitments in the form and amounts listed below ( in thousands ): March 25, December 25, Cash collateral held by workers' compensation insurance carriers $ 26,032 $ 23,133 Cash and cash equivalents held in Trust 28,005 26,046 Investments held in Trust 134,273 126,788 Letters of credit (1) 4,520 4,520 Surety bonds (2) 17,992 17,946 Total collateral commitments $ 210,822 $ 198,433 (1) We have agreements with certain financial institutions to issue letters of credit as collateral. (2) Our surety bonds are issued by independent insurance companies on our behalf and bear annual fees based on a percentage of the bond, which are determined by each independent surety carrier. These fees do not exceed 2.0% of the bond amount, subject to a minimum charge. The terms of these bonds are subject to review and renewal every one to four years and most bonds can be canceled by the sureties with as little as 60 days' notice.

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	3 Months Ended
	Mar. 25, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of restricted and unrestricted stock and performance share units activity	Restricted and unrestricted stock awards and performance share units activity for the thirteen weeks ended March 25, 2016 , was as follows ( shares in thousands ): Shares Weighted- average grant-date price Non-vested at beginning of period 1,218 $ 22.63 Granted 491 $ 21.01 Vested (392 ) $ 19.77 Forfeited (35 ) $ 18.33 Non-vested at the end of the period 1,282 $ 22.99

NET INCOME PER SHARE (Tables)

NET INCOME PER SHARE (Tables)	3 Months Ended
	Mar. 25, 2016
Earnings Per Share [Abstract]
Schedule of adjusted net income and diluted common shares	Diluted common shares were calculated as follows ( in thousands, except per share amounts ): Thirteen weeks ended March 25, 2016 March 27, 2015 Net income $ 6,968 $ 5,716 Weighted average number of common shares used in basic net income per common share 41,502 41,031 Dilutive effect of outstanding stock options and non-vested restricted stock 296 331 Weighted average number of common shares used in diluted net income per common share 41,798 41,362 Net income per common share: Basic $ 0.17 $ 0.14 Diluted $ 0.17 $ 0.14 Anti-dilutive shares 284 266

ACCUMULATED OTHER COMPREHENSI34

ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)	3 Months Ended
	Mar. 25, 2016
Equity [Abstract]
Schedule of Comprehensive Income (Loss)	Changes in the balance of each component of accumulated other comprehensive loss during the thirteen weeks ended March 25, 2016 were as follows ( in thousands ): Foreign currency translation adjustment Unrealized gain (loss) on investments (1) Total other comprehensive income (loss), net of tax Balance at beginning of period $ (13,514 ) $ (499 ) $ (14,013 ) Current-period other comprehensive income 2,401 76 2,477 Balance at end of period $ (11,113 ) $ (423 ) $ (11,536 ) (1) Consists of deferred compensation plan accounts, which are comprised of mutual funds classified as available-for-sale securities. The tax impact on foreign currency translation adjustment and unrealized gain on marketable securities was de minimis for the period ended March 25, 2016 .

SUPPLEMENTAL CASH FLOW INFORM35

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	3 Months Ended
	Mar. 25, 2016
Supplemental Cash Flow Information [Abstract]
Schedule of supplemental cash flow information	Supplemental disclosure of cash flow information ( in thousands ): Thirteen weeks ended March 25, 2016 March 27, 2015 Cash paid (received) during the period for: Interest $ 1,321 $ 1,137 Income taxes $ (12,983 ) $ 565

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	3 Months Ended
	Mar. 25, 2016
Segment Reporting [Abstract]
Schedule of Segment Information	Revenue from services and income from operations associated with our segments were as follows ( in thousands ): Thirteen weeks ended March 25, 2016 March 27, 2015 Revenue from services Staffing Services $ 602,453 $ 549,712 Managed Services 43,527 23,603 Total Company $ 645,980 $ 573,315 Income from operations Staffing Services $ 19,205 $ 24,229 Managed Services 8,830 3,478 Depreciation and amortization (11,289 ) (10,520 ) Corporate unallocated (8,147 ) (9,464 ) Total Company 8,599 7,723 Interest and other expense, net (1,019 ) (534 ) Income before tax expense $ 7,580 $ 7,189

ACQUISITIONS Aon Purchase Price

ACQUISITIONS Aon Purchase Price Allocation (Details) - USD ($) $ in Thousands		Jan. 04, 2016	Mar. 25, 2016	Mar. 27, 2015	Dec. 25, 2015
Business Acquisition [Line Items]
Cash purchase price			$ 72,000	$ 0
Goodwill			$ 291,394		$ 268,495
Aon Hewitt [Member]
Business Acquisition [Line Items]
Cash purchase price		$ 72,000
Accounts receivable		12,198
Prepaid expenses, deposits and other current assets		203
Intangible Assets		34,900
Total assets acquired		47,301
Accrued wages and benefits		1,172
Other long-term liabilities		128
Total liabilities assumed		1,300
Net identifiable assets acquired		46,001
Goodwill	[1]	$ 25,999
Goodwill, Expected Tax Deductible Amount, Period		15 years
Customer relationships | Aon Hewitt [Member]
Business Acquisition [Line Items]
Intangible Assets		$ 34,500
Technologies | Aon Hewitt [Member]
Business Acquisition [Line Items]
Intangible Assets		$ 400
[1]	(1)Goodwill represents the expected synergies with our existing business, the acquired assembled workforce, potential new customers, and future cash flows after the acquisition of the RPO business of Aon Hewitt. Goodwill is deductible for income tax purposes over 15 years as of January 4, 2016.

ACQUISITIONS Aon Narrative (Det

ACQUISITIONS Aon Narrative (Details) - USD ($)	Jan. 04, 2016	Mar. 25, 2016
Aon Hewitt [Member]
Business Acquisition [Line Items]
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual		$ 16,000,000
Acquisition-Related and integration Costs Associated with a Business Combination		$ 1,100,000
Bank of America, N.A. and Wells Fargo Capital Finance, LLC [Member] | Revolving Credit Facility [Member]
Business Acquisition [Line Items]
Line of Credit Facility, Increase (Decrease), Net	$ 30,000,000

ACQUISITIONS Aon Intangible Ass

ACQUISITIONS Aon Intangible Assets (Details) - Aon Hewitt [Member] $ in Thousands	Jan. 04, 2016USD ($)
Business Acquisition [Line Items]
Estimated Fair Value	$ 34,900
Technologies
Business Acquisition [Line Items]
Estimated Fair Value	$ 400
Estimated Useful Lives in Years	3 years
Customer relationships
Business Acquisition [Line Items]
Estimated Fair Value	$ 34,500
Estimated Useful Lives in Years	9 years

ACQUISITIONS (SIMOS Purchase Pr

ACQUISITIONS (SIMOS Purchase Price Allocation) (Details) - USD ($) $ in Thousands		Dec. 01, 2015	Mar. 25, 2016	Dec. 25, 2015
Business Acquisition [Line Items]
Goodwill			$ 291,394	$ 268,495
SIMOS Insourcing Solutions Corporation [Member]
Business Acquisition [Line Items]
Cash purchase price, net of working capital adjustment		$ 66,603
Contingent consideration	[1]	18,300
Total consideration		84,903
Accounts receivable	[2]	19,207
Prepaid expenses, deposits and other current assets		461
Property and equipment		464
Estimated Fair Value		39,900
Restricted cash (2)	[1]	4,277
Other non-current assets		2,439
Total assets acquired		66,748
Accounts payable and other accrued expenses		3,741
Accrued wages and benefits		4,075
Workers' compensation liability		8,520
Total liabilities assumed		16,336
Net identifiable assets acquired		50,412
Goodwill	[3]	34,491
Acquired receivables		19,300
Acquired receivables, estimated uncollectible		100
Contingent consideration liability adjustment recorded for final purchase price valuation		1,000
Adjustment, Intangibles		600
Adjustment, Financial Assets		$ 3,000
Goodwill, Expected Tax Deductible Amount, Period		15 years
Customer relationships | SIMOS Insourcing Solutions Corporation [Member]
Business Acquisition [Line Items]
Estimated Fair Value	[1]	$ 39,000
Technologies | SIMOS Insourcing Solutions Corporation [Member]
Business Acquisition [Line Items]
Estimated Fair Value		$ 100
[1]	The preliminary valuation of customer relationships was increased by $0.6 million and contingent consideration decreased by $1.0 million as a result of our final valuation. The preliminary purchase price allocation for restricted cash was increased by $3.0 million for confirmation of cash held by third-party administrators for payment of workers' compensation claims.
[2]	The gross contractual amount of accounts receivable was $19.3 million of which $0.1 million was estimated to be uncollectible.
[3]	Goodwill represents the expected synergies with our existing business, the acquired assembled workforce, potential new customers, and future cash flows after the acquisition of SIMOS. Goodwill is deductible for income tax purposes over 15 years as of December 1, 2015.

ACQUISITIONS (SIMOS Intangible

ACQUISITIONS (SIMOS Intangible Assets) (Details) - USD ($) $ in Thousands		Dec. 01, 2015	Mar. 25, 2016
SIMOS Insourcing Solutions Corporation [Member]
Business Acquisition [Line Items]
Estimated Fair Value		$ 39,900
Customer relationships | SIMOS Insourcing Solutions Corporation [Member]
Business Acquisition [Line Items]
Estimated Fair Value	[1]	$ 39,000
Estimated Useful Lives in Years		9 years
Trademarks and Trade Names [Member]
Business Acquisition [Line Items]
Estimated Useful Lives in Years			3 years
Trademarks and Trade Names [Member] | SIMOS Insourcing Solutions Corporation [Member]
Business Acquisition [Line Items]
Estimated Fair Value		$ 800
Estimated Useful Lives in Years		3 years
Technologies | SIMOS Insourcing Solutions Corporation [Member]
Business Acquisition [Line Items]
Estimated Fair Value		$ 100
Estimated Useful Lives in Years		2 years
[1]	The preliminary valuation of customer relationships was increased by $0.6 million and contingent consideration decreased by $1.0 million as a result of our final valuation. The preliminary purchase price allocation for restricted cash was increased by $3.0 million for confirmation of cash held by third-party administrators for payment of workers' compensation claims.

ACQUISITIONS (SIMOS Narrative)

ACQUISITIONS (SIMOS Narrative) (Details) - USD ($) $ in Thousands		Dec. 01, 2015	Mar. 25, 2016	Mar. 27, 2015	Dec. 25, 2015
Business Acquisition [Line Items]
Amortization of Intangible Assets			$ 6,100	$ 5,200
SIMOS Insourcing Solutions Corporation [Member]
Business Acquisition [Line Items]
Cash purchase price, net of working capital adjustment		$ 66,600
EBITDA target threshold		87.50%
Contingent consideration	[1]	$ 18,300
Pro forma information, revenue of acquiree			36,100
Pro forma information, earnings or loss			1,900
Amortization of Intangible Assets			$ 1,100
Maximum | SIMOS Insourcing Solutions Corporation [Member]
Business Acquisition [Line Items]
Contingent consideration		22,500
Level 3
Business Acquisition [Line Items]
Contingent consideration	[2]				$ 19,300
Level 3 | SIMOS Insourcing Solutions Corporation [Member]
Business Acquisition [Line Items]
Contingent consideration, liability		$ 21,100
Discount Rate		10.00%
Contingent consideration	[2]	$ 18,900
[1]	The preliminary valuation of customer relationships was increased by $0.6 million and contingent consideration decreased by $1.0 million as a result of our final valuation. The preliminary purchase price allocation for restricted cash was increased by $3.0 million for confirmation of cash held by third-party administrators for payment of workers' compensation claims.
[2]	The estimated fair value of the contingent consideration associated with the acquisition of SIMOS, which was estimated using a probability-adjusted discounted cash flow model. Refer to Note 2: Acquisitions for further details regarding the SIMOS acquisition.

FAIR VALUE MEASUREMENT (Details

FAIR VALUE MEASUREMENT (Details) - USD ($) $ in Thousands		Mar. 25, 2016	Dec. 25, 2015	Dec. 01, 2015
Fair Value Measurement [Line Items]
Other restricted assets	[1]	$ 13,874	$ 11,944
Restricted investments classified as held-to-maturity		136,843	128,245
Total Fair Value
Fair Value Measurement [Line Items]
Cash and cash equivalents	[2]	21,888	29,781
Contingent consideration	[3]	18,900	19,300
Total Fair Value | Restricted Assets
Fair Value Measurement [Line Items]
Restricted cash and cash equivalents	[2]	54,537	49,680
Other restricted assets	[4]	13,874	11,944
Restricted investments classified as held-to-maturity		136,843	128,245
Level 1
Fair Value Measurement [Line Items]
Cash and cash equivalents	[2]	21,888	29,781
Contingent consideration	[3]	0	0
Level 1 | Restricted Assets
Fair Value Measurement [Line Items]
Restricted cash and cash equivalents	[2]	54,537	49,680
Other restricted assets	[4]	13,874	11,944
Restricted investments classified as held-to-maturity		0	0
Level 2
Fair Value Measurement [Line Items]
Cash and cash equivalents	[2]	0	0
Contingent consideration	[3]	0	0
Level 2 | Restricted Assets
Fair Value Measurement [Line Items]
Restricted cash and cash equivalents	[2]	0	0
Other restricted assets	[4]	0	0
Restricted investments classified as held-to-maturity		136,843	128,245
Level 3
Fair Value Measurement [Line Items]
Cash and cash equivalents	[2]	0	0
Contingent consideration	[3]		19,300
Level 3 | Restricted Assets
Fair Value Measurement [Line Items]
Restricted cash and cash equivalents	[2]	0	0
Other restricted assets	[4]	0	0
Restricted investments classified as held-to-maturity		$ 0	$ 0
SIMOS Insourcing Solutions Corporation [Member]
Fair Value Measurement [Line Items]
Contingent consideration	[5]			$ 18,300
SIMOS Insourcing Solutions Corporation [Member] | Level 3
Fair Value Measurement [Line Items]
Contingent consideration	[3]			$ 18,900
[1]	Primarily consists of deferred compensation plan accounts, which are comprised of mutual funds classified as available-for-sale securities.
[2]	Cash equivalents and restricted cash equivalents consist of money market funds, deposits, and investments with original maturities of three months or less.
[3]	The estimated fair value of the contingent consideration associated with the acquisition of SIMOS, which was estimated using a probability-adjusted discounted cash flow model. Refer to Note 2: Acquisitions for further details regarding the SIMOS acquisition.
[4]	Other restricted assets primarily consist of deferred compensation plan accounts, which are comprised of mutual funds classified as available-for-sale securities.
[5]	The preliminary valuation of customer relationships was increased by $0.6 million and contingent consideration decreased by $1.0 million as a result of our final valuation. The preliminary purchase price allocation for restricted cash was increased by $3.0 million for confirmation of cash held by third-party administrators for payment of workers' compensation claims.

FAIR VALUE MEASUREMENT Changes

FAIR VALUE MEASUREMENT Changes in Fair Value of Recurring Fair Value Measurements Using Significant Unobservable Inputs (Level 3) (Details) - Level 3 - Fair Value by Liability Class [Domain] $ in Thousands	3 Months Ended
	Mar. 25, 2016USD ($)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair value measurement at beginning of period	$ 19,300
Contingent consideration liability adjustment recorded for final purchase price valuation	(1,000)
Amortization of present value discount	600
Fair value measurement at end of period	$ 18,900

RESTRICTED CASH AND INVESTMEN45

RESTRICTED CASH AND INVESTMENTS (Details) - USD ($) $ in Thousands		Mar. 25, 2016	Dec. 25, 2015
Restricted Cash and Investments [Line Items]
Cash collateral held by insurance carriers		$ 26,532	$ 23,634
Cash and cash equivalents held in Trust		28,005	26,046
Investments held in Trust		134,273	126,788
Other	[1]	13,874	11,944
Restricted cash and investments		202,684	188,412
Held-to-maturity Securities, Reconciliation to Fair Value [Abstract]
Gross Unrealized Gain		2,629	1,644
Gross Unrealized Loss		(59)	(187)
Fair Value		136,843	128,245
Held-to-maturity Securities, Investment Maturities, Fair Value [Abstract]
Fair Value		136,843	128,245
Municipal debt securities
Restricted Cash and Investments [Line Items]
Investments held in Trust		65,967	67,948
Held-to-maturity Securities, Reconciliation to Fair Value [Abstract]
Gross Unrealized Gain		1,702	1,345
Gross Unrealized Loss		0	(4)
Fair Value		67,669	69,289
Held-to-maturity Securities, Investment Maturities, Fair Value [Abstract]
Fair Value		67,669	69,289
Corporate debt securities
Restricted Cash and Investments [Line Items]
Investments held in Trust		60,570	50,462
Held-to-maturity Securities, Reconciliation to Fair Value [Abstract]
Gross Unrealized Gain		842	226
Gross Unrealized Loss		(57)	(152)
Fair Value		61,355	50,536
Held-to-maturity Securities, Investment Maturities, Fair Value [Abstract]
Fair Value		61,355	50,536
Agency mortgage-backed securities
Restricted Cash and Investments [Line Items]
Investments held in Trust		7,736	8,378
Held-to-maturity Securities, Reconciliation to Fair Value [Abstract]
Gross Unrealized Gain		85	73
Gross Unrealized Loss		(2)	(31)
Fair Value		7,819	8,420
Held-to-maturity Securities, Investment Maturities, Fair Value [Abstract]
Fair Value		7,819	$ 8,420
Restricted Cash and Investments
Restricted Cash and Investments [Line Items]
Investments held in Trust		134,273
Held-to-maturity Securities, Reconciliation to Fair Value [Abstract]
Fair Value		136,843
Held-to-maturity Securities, Investment Maturities, Amortized Cost [Abstract]
Due in one year or less		10,863
Due after one year through five years		61,575
Due after five years through ten years		61,835
Held-to-maturity Securities, Investment Maturities, Fair Value [Abstract]
Due in one year or less		10,897
Due after one year through five years		62,277
Due after five years through ten years		63,669
Fair Value		$ 136,843
[1]	Primarily consists of deferred compensation plan accounts, which are comprised of mutual funds classified as available-for-sale securities.

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details) - USD ($) $ in Thousands	Mar. 25, 2016	Dec. 25, 2015
Property and Equipment, Net, by Type [Abstract]
Property and equipment, gross	$ 180,639	$ 175,380
Less accumulated depreciation and amortization	(122,078)	(117,850)
Property and equipment, net	58,561	57,530
Buildings and land
Property and Equipment, Net, by Type [Abstract]
Property and equipment, gross	32,765	32,258
Computers and software
Property and Equipment, Net, by Type [Abstract]
Property and equipment, gross	127,703	126,003
Furniture and equipment
Property and Equipment, Net, by Type [Abstract]
Property and equipment, gross	11,874	12,362
Construction in progress
Property and Equipment, Net, by Type [Abstract]
Property and equipment, gross	$ 8,297	$ 4,757

PROPERTY AND EQUIPMENT, NET (NA

PROPERTY AND EQUIPMENT, NET (NARRATIVE) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 25, 2016	Mar. 27, 2015	Dec. 25, 2015
Property, Plant and Equipment [Line Items]
Capitalized computer software, net	$ 21.5		$ 24.6
Depreciation expense	$ 5.2	$ 5.4

- Changes in Carrying Amount of

- Changes in Carrying Amount of Goodwill (Details) - USD ($) $ in Thousands		3 Months Ended
		Mar. 25, 2016	Dec. 25, 2015
Goodwill [Line Items]
Goodwill before impairment		$ 337,604	$ 314,705
Accumulated impairment loss		(46,210)	(46,210)
Goodwill, net		291,394	268,495
Adjusted goodwill (1)	[1]	(4,611)
Goodwill, Acquired During Period		25,999
Goodwill, Translation Adjustments	[2]	1,511
Staffing Services
Goodwill [Line Items]
Goodwill before impairment		205,670	210,281
Accumulated impairment loss		(46,210)	(46,210)
Goodwill, net		159,460	164,071
Adjusted goodwill (1)	[1]	(4,611)
Goodwill, Acquired During Period	[3]	0
Goodwill, Translation Adjustments	[2]	0
Managed Services
Goodwill [Line Items]
Goodwill before impairment		131,934	104,424
Accumulated impairment loss		0	0
Goodwill, net		131,934	$ 104,424
Adjusted goodwill (1)	[1]	0
Goodwill, Acquired During Period	[3]	25,999
Goodwill, Translation Adjustments	[2]	$ 1,511
[1]	Effective December 1, 2015, we acquired SIMOS. The goodwill associated with the acquisition has been adjusted based on our final purchase price allocation. For additional information see Note 2: Acquisitions.
[2]	Other is comprised of changes in the goodwill balance as a result of foreign currency translation.
[3]	Effective January 4, 2016, we acquired the RPO business of Aon Hewitt, which will be fully integrated into our PeopleScout RPO service line, and is part of our Managed Services reportable segment.Accordingly, the goodwill associated with the acquisition has been assigned to our Managed Services reportable segment based on our preliminary purchase price allocation. For additional information see Note 2: Acquisitions.

GOODWILL AND INTANGIBLE ASSET49

GOODWILL AND INTANGIBLE ASSETS - Intangible Assets Other Than Goodwill (Details) - USD ($) $ in Thousands		Mar. 25, 2016	Dec. 25, 2015
Amortizable intangible assets (1):
Gross Carrying Amount		$ 227,270	$ 185,665
Accumulated Amortization		(54,141)	(48,006)
Net Carrying Amount	[1]	173,129	137,659
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Remainder of 2016		21,094
2,017		25,665
2,018		24,965
2,019		20,364
2,020		18,409
Thereafter		62,632
Net Carrying Amount	[1]	173,129	137,659
Customer relationships
Amortizable intangible assets (1):
Gross Carrying Amount		196,649	161,376
Accumulated Amortization		(41,774)	(36,846)
Net Carrying Amount		154,875	124,530
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Net Carrying Amount		154,875	124,530
Trade names/trademarks
Amortizable intangible assets (1):
Gross Carrying Amount		10,888	5,179
Accumulated Amortization		(4,109)	(3,447)
Net Carrying Amount		6,779	1,732
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Net Carrying Amount		6,779	1,732
Non-compete agreements
Amortizable intangible assets (1):
Gross Carrying Amount		1,800	1,800
Accumulated Amortization		(1,267)	(1,177)
Net Carrying Amount		533	623
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Net Carrying Amount		533	623
Technologies
Amortizable intangible assets (1):
Gross Carrying Amount		17,933	17,310
Accumulated Amortization		(6,991)	(6,536)
Net Carrying Amount		10,942	10,774
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Net Carrying Amount		$ 10,942	$ 10,774
[1]	Excludes assets that are fully amortized

GOODWILL AND INTANGIBLE ASSET50

GOODWILL AND INTANGIBLE ASSETS - Narrative Finite Intangibles (Details) - USD ($) $ in Thousands	Jan. 04, 2016	Mar. 25, 2016	Mar. 27, 2015
Acquired Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets		$ 6,100	$ 5,200
Trademarks and Trade Names [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life		3 years
Aon Hewitt [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible Assets	$ 34,900
Aon Hewitt [Member] | Customer Relationships [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	9 years
Intangible Assets	$ 34,500
Aon Hewitt [Member] | Technologies
Acquired Finite-Lived Intangible Assets [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	3 years
Intangible Assets	$ 400

GOODWILL AND INTANGIBLE ASSET51

GOODWILL AND INTANGIBLE ASSETS - Narrative Indefinite-lived Intangible Assets (Details) - USD ($) $ in Millions	Mar. 25, 2016	Dec. 25, 2015
Trade name/trademarks
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived trade name/trademarks	$ 10.5	$ 16.2

WORKERS' COMPENSATION INSURAN52

WORKERS' COMPENSATION INSURANCE AND RESERVES - Reconciliation of Workers' Compensation Claims Reserve (Details) - USD ($) $ in Thousands	Mar. 25, 2016	Dec. 25, 2015
Workers' Compensation Deductible Limit [Line Items]
Undiscounted workers’ compensation reserve	$ 288,234	$ 284,306
Less discount on workers' compensation reserve	18,223	18,026
Workers' compensation reserve, net of discount	270,011	266,280
Less current portion	66,325	69,308
Long-term portion	$ 203,686	$ 196,972

WORKERS' COMPENSATION INSURAN53

WORKERS' COMPENSATION INSURANCE AND RESERVES - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 25, 2016	Mar. 27, 2015	Dec. 25, 2015
Workers' Compensation Deductible Limit [Line Items]
Workers' compensation claim deductible limit	$ 2
Weighted average period - claim payments below deductible limit	5 years
Payments made against self-insured claims	$ 18.9	$ 16.8
Weighted average period - claim payments and receivables above deductible limit	16 years
Excess claims	$ 51.9		$ 49
Workers' compensation claim receivables net of valuation allowance	48		$ 45.2
Workers' compensation expense	$ 24.1	$ 21.5
Below limit
Workers' Compensation Deductible Limit [Line Items]
Weighted average rate			1.80%

LONG-TERM DEBT Summary of long-

LONG-TERM DEBT Summary of long-term debt (Details) - USD ($) $ in Thousands	Mar. 25, 2016	Dec. 25, 2015
Debt Instrument [Line Items]
Long-term debt	$ 165,920	$ 245,664
Long-term debt, less current portion	163,653	243,397
Bank of America, N.A. and Wells Fargo Capital Finance, LLC [Member]
Debt Instrument [Line Items]
Long-term debt	139,098	218,086
Synovus Bank [Member]
Debt Instrument [Line Items]
Long-term debt	26,822	27,578
Long-term debt, current maturities	$ 2,267	$ 2,267

LONG-TERM DEBT Revolving Credit

LONG-TERM DEBT Revolving Credit Facility Narrative (Details) - USD ($)	Jun. 01, 2016	May. 01, 2016	Apr. 01, 2016	Jan. 04, 2016	Jun. 30, 2014	Mar. 25, 2016	Dec. 25, 2015
Revolving Credit Facility [Line Items]
Long-term debt						$ 165,920,000	$ 245,664,000
Bank of America, N.A. and Wells Fargo Capital Finance, LLC [Member]
Revolving Credit Facility [Line Items]
Long-term debt						$ 139,098,000	$ 218,086,000
Revolving Credit Facility, interest rate description					one-month
Revolving Credit Facility, interest rate at period end						2.00%
Bank of America, N.A. and Wells Fargo Capital Finance, LLC [Member] | Revolving Credit Facility [Member]
Revolving Credit Facility [Line Items]
Revolving Credit Facility, maximum borrowing capacity				$ 330,000,000	$ 300,000,000
Revolving Credit Facility, current borrowing capacity						$ 235,500,000
Revolving Credit Facility, amount outstanding						4,800,000
Line of Credit Facility, Increase (Decrease), Net				30,000,000
Revolving Credit Facility, utilization threshold					25.00%
Percent of Eligible Billed Accounts Receivable [Member] [Member] | Bank of America, N.A. and Wells Fargo Capital Finance, LLC [Member] | Revolving Credit Facility [Member]
Revolving Credit Facility [Line Items]
Revolving Credit Facility Borrowing Limits, Percent of Accounts Receivable					90.00%
Percent of Eligible Accounts Receivable [Member] | Bank of America, N.A. and Wells Fargo Capital Finance, LLC [Member] | Revolving Credit Facility [Member]
Revolving Credit Facility [Line Items]
Revolving Credit Facility Borrowing Limits, Percent of Accounts Receivable					15.00%
Percent of Eligible Unbilled Accounts Receivable [Member] [Member] | Bank of America, N.A. and Wells Fargo Capital Finance, LLC [Member] | Revolving Credit Facility [Member]
Revolving Credit Facility [Line Items]
Revolving Credit Facility Borrowing Limits, Percent of Accounts Receivable					85.00%
Liquidation Value of Tacoma Headquarters Office Building [Member] | Bank of America, N.A. and Wells Fargo Capital Finance, LLC [Member] | Revolving Credit Facility [Member]
Revolving Credit Facility [Line Items]
Revolving Credit Facility Borrowing Limits, Liquidation Value Requirement, Pledged Real Estate					$ 17,400,000
Revolving Credit Facility Borrowing Limits, Quarterly Reduction, Liquidation Value of Pledged Real Estate					$ 400,000
Revolving Credit Facility Borrowing Limits, Liquidation Value of Pledged Real Estate						14,800,000
Revolving Credit Facility, Liquidity Requirement Component [Member] | Bank of America, N.A. and Wells Fargo Capital Finance, LLC [Member] | Revolving Credit Facility [Member]
Revolving Credit Facility [Line Items]
Revolving Credit Facility, remaining borrowing capacity						91,600,000
Revolving Credit Facility, cash and cash equivalents under control agreements						23,600,000
Revolving Credit Facility, total liquidity						$ 115,300,000
London Interbank Offered Rate (LIBOR) [Member] | Bank of America, N.A. and Wells Fargo Capital Finance, LLC [Member] | Revolving Credit Facility [Member]
Revolving Credit Facility [Line Items]
Revolving Credit Facility, additional base rate					1.00%	1.50%
Letters of Credit, additional basis rate					0.125%
Base rate [Member] | Bank of America, N.A. and Wells Fargo Capital Finance, LLC [Member] | Revolving Credit Facility [Member]
Revolving Credit Facility [Line Items]
Revolving Credit Facility, additional base rate					0.50%	0.50%
Minimum | Revolving Credit Facility, Liquidity Requirement Component [Member] | Bank of America, N.A. and Wells Fargo Capital Finance, LLC [Member] | Revolving Credit Facility [Member]
Revolving Credit Facility [Line Items]
Revolving Credit Facility, liquidity requirement				$ 10,000,000	$ 37,500,000
Minimum | London Interbank Offered Rate (LIBOR) [Member] | Bank of America, N.A. and Wells Fargo Capital Finance, LLC [Member] | Revolving Credit Facility [Member]
Revolving Credit Facility [Line Items]
Debt Instrument, basis spread on variable rate					1.25%
Minimum | Base rate [Member] | Bank of America, N.A. and Wells Fargo Capital Finance, LLC [Member] | Revolving Credit Facility [Member]
Revolving Credit Facility [Line Items]
Debt Instrument, basis spread on variable rate					0.25%
Maximum | London Interbank Offered Rate (LIBOR) [Member] | Bank of America, N.A. and Wells Fargo Capital Finance, LLC [Member] | Revolving Credit Facility [Member]
Revolving Credit Facility [Line Items]
Debt Instrument, basis spread on variable rate					2.00%
Maximum | Base rate [Member] | Bank of America, N.A. and Wells Fargo Capital Finance, LLC [Member] | Revolving Credit Facility [Member]
Revolving Credit Facility [Line Items]
Debt Instrument, basis spread on variable rate					1.00%
Less than 25% utilization [Member] | Bank of America, N.A. and Wells Fargo Capital Finance, LLC [Member] | Revolving Credit Facility [Member]
Revolving Credit Facility [Line Items]
Revolving Credit Facility, unused capacity, commitment fee percentage					0.375%
Greater than or equal to 25% utilization [Member] | Bank of America, N.A. and Wells Fargo Capital Finance, LLC [Member] | Revolving Credit Facility [Member]
Revolving Credit Facility [Line Items]
Revolving Credit Facility, unused capacity, commitment fee percentage					0.25%
Scenario, Forecast [Member] | Bank of America, N.A. and Wells Fargo Capital Finance, LLC [Member] | Revolving Credit Facility [Member]
Revolving Credit Facility [Line Items]
Line of Credit Facility, Increase (Decrease), Net			$ (10,000,000)
Scenario, Forecast [Member] | Minimum | Revolving Credit Facility, Liquidity Requirement Component [Member] | Bank of America, N.A. and Wells Fargo Capital Finance, LLC [Member] | Revolving Credit Facility [Member]
Revolving Credit Facility [Line Items]
Revolving Credit Facility, liquidity requirement	$ 37,500,000	$ 28,600,000	$ 19,300,000

LONG-TERM DEBT Term Loan Agreem

LONG-TERM DEBT Term Loan Agreement (Details) $ in Thousands	Feb. 04, 2013USD ($)extension	Mar. 25, 2016USD ($)	Dec. 25, 2015USD ($)
Debt Instrument [Line Items]
Long-term debt		$ 165,920	$ 245,664
Synovus Bank [Member]
Debt Instrument [Line Items]
Debt Instrument, face amount	$ 34,000
Debt Instrument, term	5 years
Debt Instrument, periodic payment, principal	$ 2,300
Debt Instrument, amortization term	15 years
Term Loan, interest rate description	one-month
Debt Instrument, number of extensions available to company | extension	5
Debt Instrument, extension period	1 year
Debt Instrument, interest rate at period end		1.94%
Long-term debt		$ 26,822	27,578
Long-term debt, current maturities		$ 2,267	$ 2,267
Synovus Bank [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Debt Instrument, basis spread on variable rate	1.50%

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Workers' Compensation Commitments (Details) - USD ($) $ in Thousands		3 Months Ended
		Mar. 25, 2016	Dec. 25, 2015
Workers' Compensation Commitments [Line Items]
Cash collateral held by insurance carriers		$ 26,032	$ 23,133
Cash and cash equivalents held in Trust		28,005	26,046
Investments held in Trust		134,273	126,788
Letters of credit	[1]	4,520	4,520
Surety bonds	[2]	17,992	17,946
Total collateral commitments		$ 210,822	$ 198,433
Surety bonds annual fee limit, % of bond amount		2.00%
Surety bonds required cancellation notice		60 days
Minimum
Workers' Compensation Commitments [Line Items]
Surety bonds review and renewal period if elected		1 year
Maximum
Workers' Compensation Commitments [Line Items]
Surety bonds review and renewal period if elected		4 years
[1]	We have agreements with certain financial institutions to issue letters of credit as collateral.
[2]	Our surety bonds are issued by independent insurance companies on our behalf and bear annual fees based on a percentage of the bond, which are determined by each independent surety carrier. These fees do not exceed 2.0% of the bond amount, subject to a minimum charge. The terms of these bonds are subject to review and renewal every one to four years and most bonds can be canceled by the sureties with as little as 60 days' notice.

STOCK-BASED COMPENSATION - Rest

STOCK-BASED COMPENSATION - Restricted and Unrestricted Stock and Performance Share Units (Details) $ / shares in Units, $ in Millions	3 Months Ended
	Mar. 25, 2016USD ($)$ / sharesshares
Share-based Compensation by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Non-vested at beginning of period (in shares)	1,218,000
Granted (in shares)	491,000
Vested (in shares)	(392,000)
Forfeited (in shares)	(35,000)
Non-vested at the end of the period (in shares)	1,282,000
Share-based Compensation by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Non-vested at start of the period (in dollars per share) | $ / shares	$ 22.63
Granted (in dollars per share) | $ / shares	21.01
Vested (in dollars per share) | $ / shares	19.77
Forfeited (in dollars per share) | $ / shares	18.33
Non-vested at end of the period (in dollars per share) | $ / shares	$ 22.99
Number of common stock shares represented by each performance share	1
Restricted stock
Share-based Compensation by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options | $	$ 13.8
Unrecognized stock-based compensation expense, period for recognition	1 year 10 months 1 day
Performance shares
Share-based Compensation by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Vesting period	3 years
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options | $	$ 5.4
Unrecognized stock-based compensation expense, period for recognition	2 years 10 days
Minimum | Restricted stock
Share-based Compensation by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Vesting period	3 years
Maximum | Restricted stock
Share-based Compensation by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Vesting period	4 years
Incentive Plan
Share-based Compensation by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Shares authorized for issuance (in shares)	7,950,000

STOCK-BASED COMPENSATION - Stoc

STOCK-BASED COMPENSATION - Stock Option (Details)	3 Months Ended
	Mar. 25, 2016
Stock option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Option expiration period	7 years

STOCK-BASED COMPENSATION - Empl

STOCK-BASED COMPENSATION - Employee Stock Purchase Plan (Details) - Employee stock purchase plan - USD ($) $ in Millions	3 Months Ended
	Mar. 25, 2016	Mar. 27, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
ESPP shares reserved for purchase	1,000,000
Maximum employee subscription rate	10.00%
Purchase price of common stock, percent of market value	85.00%
Employee stock purchase plan requisite service period	1 month
Stock Issued During Period, Shares, Employee Stock Purchase Plans	23,000	20,000
Proceeds from Issuance of Shares under Incentive and Share-based Compensation Plans, Excluding Stock Options	$ 0.5	$ 0.4

STOCK-BASED COMPENSATION - Sto

STOCK-BASED COMPENSATION - Stock-based compensation expense (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 25, 2016	Mar. 27, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Total stock-based compensation expense	$ 3.2	$ 3.4

DEFINED CONTRIBUTION PLANS (Det

DEFINED CONTRIBUTION PLANS (Details) - USD ($) $ in Millions	Mar. 25, 2016	Dec. 25, 2015
Compensation and Retirement Disclosure [Abstract]
Deferred compensation liability, current and noncurrent	$ 14.4	$ 12.9

INCOME TAXES - Narrative (Deta

INCOME TAXES - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 25, 2016	Mar. 27, 2015	Dec. 25, 2015
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, Percent	8.10%	20.50%
Discrete tax benefits	$ 1.8	$ 1.3
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	35.00%	35.00%
Unrecognized Tax Benefits	$ 2.3		$ 2.2

NET INCOME PER SHARE (Details)

NET INCOME PER SHARE (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 25, 2016	Mar. 27, 2015
Earnings Per Share [Abstract]
Net income	$ 6,968	$ 5,716
Weighted average number of common shares used in basic net income per common share	41,502	41,031
Dilutive effect of outstanding stock options and non-vested restricted stock	296	331
Weighted average number of common shares used in diluted net income per common share	41,798	41,362
Net income per common share:
Basic (in dollars per share)	$ 0.17	$ 0.14
Diluted (in dollars per share)	$ 0.17	$ 0.14
Anti-dilutive shares	284	266

ACCUMULATED OTHER COMPREHENSI65

ACCUMULATED OTHER COMPREHENSIVE INCOME (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 25, 2016	Mar. 27, 2015
Accumulated Other Comprehensive Loss, Net of Tax [Roll Forward]
Balance at beginning of period	$ (14,013)
Current-period other comprehensive income	2,477	$ (1,245)
Balance at end of period	(11,536)
Foreign currency translation adjustment
Accumulated Other Comprehensive Loss [Line Items]
Foreign currency translation adjustment, net of tax	2,401	(1,412)
Accumulated Other Comprehensive Loss, Net of Tax [Roll Forward]
Balance at beginning of period	(13,514)
Balance at end of period	(11,113)
Unrealized gain (loss) on marketable securities
Accumulated Other Comprehensive Loss [Line Items]
Unrealized gain (loss) on investments, net of tax	76	$ 167
Accumulated Other Comprehensive Loss, Net of Tax [Roll Forward]
Balance at beginning of period	(499)
Balance at end of period	$ (423)

SUPPLEMENTAL CASH FLOW INFORM66

SUPPLEMENTAL CASH FLOW INFORMATION (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 25, 2016	Mar. 27, 2015
Cash paid (received) during the period for:
Interest	$ 1,321	$ 1,137
Income taxes	(12,983)	565
Property, plant and equipment on account that was not yet paid	2,100	$ 200
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Consideration Transferred	$ 4,600

SEGMENT INFORMATION (Details)

SEGMENT INFORMATION (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 25, 2016	Mar. 27, 2015
Segment Reporting Information [Line Items]
Revenue	$ 645,980	$ 573,315
Depreciation and amortization	(11,289)	(10,520)
Income from operations	8,599	7,723
Interest and other income (expense), net	(1,019)	(534)
Income before tax expense	7,580	7,189
Corporate Segment
Segment Reporting Information [Line Items]
Income from operations	(8,147)	(9,464)
Staffing Services
Segment Reporting Information [Line Items]
Revenue	602,453	549,712
Income from operations	19,205	24,229
Managed Services
Segment Reporting Information [Line Items]
Revenue	43,527	23,603
Income from operations	$ 8,830	$ 3,478

SUBSEQUENT EVENTS Subsequent ev

SUBSEQUENT EVENTS Subsequent event narrative (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 25, 2016	Mar. 27, 2015	Jan. 01, 2017	Dec. 25, 2015
Subsequent Event [Line Items]
Revenues				$ 354,000
Goodwill before impairment	$ 337,604			314,705
Intangible Assets, Net (Excluding Goodwill)	183,629			$ 153,859
Customer Concentration Risk [Member]
Subsequent Event [Line Items]
Revenues	$ 68,000	$ 70,000
Concentration Risk, Percentage	11.00%	12.00%		13.00%
Scenario, Forecast [Member]
Subsequent Event [Line Items]
Decrease in Revenue, Due to Forecasted Transaction			$ 150,000
Staff Management SMX [Member]
Subsequent Event [Line Items]
Goodwill before impairment	$ 42,700
Customer Relationships [Member] | Staff Management SMX [Member]
Subsequent Event [Line Items]
Intangible Assets, Net (Excluding Goodwill)	$ 53,900