Document and Entity Information	3 Months Ended
Document and Entity Information	Mar. 31, 2015	Apr. 30, 2015
Document Documentand Entity Information [Abstract]
Entity Registrant Name	Hudson Global, Inc.
Entity Central Index Key	0001210708
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Document Period End Date	Mar. 31, 2015
Amendment Flag	false
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		34,064,052

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND OTHER COMPREHENSIVE INCOME (LOSS) (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Income Statement [Abstract]
Revenue	$ 124,317	$ 144,167
Direct costs	76,413	90,138
Gross margin	47,904	54,029
Operating expenses:
Selling, general and administrative expenses	52,166	55,919
Depreciation and amortization	1,111	1,371
Business reorganization expenses	1,343	114
Operating income (loss)	(6,716)	(3,375)
Non-operating income (expense):
Interest income (expense), net	(80)	(139)
Other income (expense), net	13	(196)
Income (loss) from continuing operation before provision for income taxes	(6,783)	(3,710)
Provision for (benefit from) income taxes from continuing operations	(129)	402
Income (loss) from continuing operations	(6,654)	(4,112)
Income (loss) from discontinued operations, net of income taxes	(184)	(432)
Net income (loss)	(6,838)	(4,544)
Basic and diluted earnings (loss) per share:
Basic and diluted earnings (loss) per share from continuing operations	$ (0.20)	$ (0.13)
Basic and diluted earnings (loss) per share from discontinued operations	$ (0.01)	$ (0.01)
Basic and diluted earnings (loss) per share	$ (0.21)	$ (0.14)
Weighted-average shares outstanding:
Basic (in shares)	33,053	32,641
Diluted (in shares)	33,053	32,641
Comprehensive income (loss):
Net income (loss)	(6,838)	(4,544)
Other comprehensive income (loss):
Foreign currency translation adjustment, net of income taxes	(2,763)	1,029
Pension liability adjustment	(17)	(25)
Total other comprehensive income (loss), net of income taxes	(2,780)	1,004
Comprehensive income (loss)	$ (9,618)	$ (3,540)

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $) In Thousands, unless otherwise specified	Mar. 31, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 13,894	$ 33,989
Accounts receivable, less allowance for doubtful accounts of $944 and $986 respectively	79,509	74,079
Prepaid and other	7,805	9,604
Current assets of discontinued operations	476	1,249
Total current assets	101,684	118,921
Property and equipment, net	8,895	9,840
Deferred tax assets, non-current	6,033	5,648
Other assets, non-current	4,559	5,263
Total assets	121,171	139,672
Current liabilities:
Accounts payable	6,529	6,371
Accrued expenses and other current liabilities	46,025	54,065
Accrued business reorganization expenses	3,440	3,169
Current liabilities of discontinued operations	2,928	3,512
Total current liabilities	58,922	67,117
Deferred rent and tenant improvement contributions	5,240	5,899
Income tax payable, non-current	2,292	2,397
Other non-current liabilities	4,265	5,002
Total liabilities	70,719	80,415
Commitments and contingencies
Stockholders’ equity:
Preferred stock, $0.001 par value, 10,000 shares authorized; none issued or outstanding	0	0
Common stock, $0.001 par value, 100,000 shares authorized; issued 34,089 and 33,671 shares, respectively	34	34
Additional paid-in capital	477,118	476,689
Accumulated deficit	(437,454)	(430,616)
Accumulated other comprehensive income, net of applicable tax	10,833	13,613
Treasury stock, 25 and 129 shares, respectively, at cost	(79)	(463)
Total stockholders’ equity	50,452	59,257
Total liabilities and stockholders' equity	$ 121,171	$ 139,672

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $) In Thousands, except Per Share data, unless otherwise specified	Mar. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 944	$ 986
Preferred stock, par value (per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000	10,000
Preferred stock, issued	0	0
Preferred stock, outstanding	0	0
Common stock, par value (per share)	$ 0.001	$ 0.001
Common stock, shares authorized	100,000	100,000
Common stock, issued	34,089	33,671
Treasury stock, shares	25	129

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $) In Thousands, unless otherwise specified	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Cash flows from operating activities:
Net income (loss)	$ (6,838)	$ (4,544)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization	1,111	1,488
Provision for (recovery of) doubtful accounts	75	0
Provision for (benefit from) deferred income taxes	(346)	276
Stock-based compensation	533	496
Other, net	36	96
Changes in assets and liabilities:
Decrease (increase) in accounts receivable	(9,760)	(12,431)
Decrease (increase) in prepaid and other assets	1,781	(2,267)
Increase (decrease) in accounts payable, accrued expenses and other liabilities	(4,718)	4,435
Increase (decrease) in accrued business reorganization expenses	(241)	(1,181)
Net cash (used in) operating activities	(18,367)	(13,632)
Cash flows from investing activities:
Capital expenditures	(695)	(1,498)
Net cash (used in) investing activities	(695)	(1,498)
Cash flows from financing activities:
Borrowings under credit agreements	18,625	4,119
Repayments under credit agreements	(18,555)	(4,050)
Repayment of capital lease obligations	(5)	(122)
Purchase of restricted stock from employees	(34)	(106)
Net cash provided by (used in) financing activities	31	(159)
Effect of exchange rates on cash and cash equivalents	(1,064)	21
Net decrease in cash and cash equivalents	(20,095)	(15,268)
Cash and cash equivalents, beginning of the period	33,989	37,378
Cash and cash equivalents, end of the period	13,894	22,110
Supplemental disclosures of cash flow information:
Cash paid during the period for interest	64	67
Cash payments during the period for income taxes, net of refunds	$ (167)	$ 375

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (USD $) In Thousands	Total	Common Stock	Additional paid-in capital	Accumulated deficit	Accumulated other comprehensive income (loss)	Treasury stock
Beginning Balance at Dec. 31, 2014	$ 59,257	$ 34	$ 476,689	$ (430,616)	$ 13,613	$ (463)
Beginning Balance (in shares) at Dec. 31, 2014		33,542
Net income (loss)	(6,838)			(6,838)
Other comprehensive income (loss), currency translation adjustments, net of applicable tax	(2,763)				(2,763)
Other comprehensive income (loss), pension liability adjustment	(17)				(17)
Purchase of restricted stock from employees (in shares)		(12)
Purchase of restricted stock from employees	(34)					(34)
Issuance of shares for 401(k) plan contribution (in shares)	0	116
Issuance of shares for 401(k) plan contribution	314		(104)			418
Stock-based compensation (in shares)		418
Stock-based compensation	533		533
Ending Balance at Mar. 31, 2015	$ 50,452	$ 34	$ 477,118	$ (437,454)	$ 10,833	$ (79)
Ending Balance (in shares) at Mar. 31, 2015		34,064

BASIS OF PRESENTATION	3 Months Ended
BASIS OF PRESENTATION	Mar. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION These interim unaudited condensed consolidated financial statements have been prepared in accordance with United States of America (“U.S.”) generally accepted accounting principles (“U.S. GAAP”) for interim financial information and with the instructions to Form 10-Q and should be read in conjunction with the consolidated financial statements and related notes of Hudson Global, Inc. and its subsidiaries (the “Company”) filed in its Annual Report on Form 10-K for the year ended December 31, 2014. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities, and the reported amounts of operating revenues and expenses. These estimates are based on management’s knowledge and judgments. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation of the Company’s financial position, results of operations and cash flows at the dates and for the periods presented have been included. The results of operations for interim periods are not necessarily indicative of the results of operations for the full year. The Condensed Consolidated Financial Statements include the accounts of the Company and all of its wholly-owned and majority-owned subsidiaries. All significant intra-entity balances and transactions between and among the Company and its subsidiaries have been eliminated in consolidation. Certain prior year amounts have been reclassified to conform to the current year presentation for discontinued operations. See Note 4 for further details regarding the discontinued operations reclassification.

DESCRIPTION OF BUSINESS	3 Months Ended
DESCRIPTION OF BUSINESS	Mar. 31, 2015
Description of Business [Abstract]
DESCRIPTION OF BUSINESS	DESCRIPTION OF BUSINESS The Company is comprised of the operations, assets and liabilities of the three Hudson regional businesses of Hudson Americas, Hudson Asia Pacific, and Hudson Europe (“Hudson regional businesses” or “Hudson”). The Company provides specialized professional-level recruitment and related talent solutions. The Company’s core service offerings include Permanent Recruitment, Temporary Contracting, Recruitment Process Outsourcing (“RPO”) and Talent Management Solutions. The Company operates in 18 countries with three reportable geographic business segments: Hudson Americas, Hudson Asia Pacific, and Hudson Europe. See Note 16 for further details regarding the reportable segments. Corporate expenses are reported separately from the reportable segments and pertain to certain functions, such as executive management, corporate governance, human resources, accounting, tax, marketing, information technology and treasury. A portion of these expenses are attributed to the reportable segments for providing the above services to them and have been allocated to the segments as management service fees and are included in the segments’ non-operating other income (expense). The Company’s core service offerings include those services described below. Permanent Recruitment: Offered on both a retained and contingent basis, Hudson’s Permanent Recruitment services leverage its consultants, psychologists and other professionals in the development and delivery of its proprietary methods to identify, select and engage the best-fit talent for critical client roles. Temporary Contracting: In Temporary Contracting, Hudson provides a range of project management, interim management and professional contract staffing services. These services draw upon a combination of specialized recruiting and project management competencies to deliver a wide range of solutions. Hudson-employed professionals - either individually or as a team - are placed with client organizations for a defined period of time based on a client's specific business need. RPO: Hudson RPO delivers both permanent recruitment and temporary contracting outsourced recruitment solutions tailored to the individual needs of primarily mid-to-large-cap multinational companies. Hudson RPO's delivery teams utilize state-of-the-art recruitment process methodologies and project management expertise in their flexible, turnkey solutions to meet clients' ongoing business needs. Hudson RPO services include complete recruitment outsourcing, project-based outsourcing, contingent workforce solutions and recruitment consulting. Talent Management Solutions: Featuring embedded proprietary talent assessment and selection methodologies, Hudson’s Talent Management capability encompasses services such as talent assessment (utilizing a variety of competency, attitude and experiential testing), interview training, executive coaching, employee development and outplacement.

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS	3 Months Ended
RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS	Mar. 31, 2015
Recently Issued Accounting Pronouncements [Abstract]
RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS	RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS In April 2015, the FASB issued Accounting Standards Update ("ASU") No. ASU 2015-03, “Simplifying the Presentation of Debt Issuance Costs,” ("ASU 2015-03") which amends the current presentation of debt issuance costs in the financial statements. ASU 2015-03 requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts, instead of as an asset. The amendments are to be applied retrospectively and are effective for public business entities for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2015, but early adoption is permitted. The Company does not believe the impact of its pending adoption of ASU 2015-03 on the Company's consolidated financial statements will be material. In August 2014, the FASB issued ASU No. 2014-15, "Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern" ("ASU 2014-15"), to provide guidance on management’s responsibility to evaluate whether there is substantial doubt about a company’s ability to continue as a going concern within one year after the date that the financial statements are issued. ASU 2014-15 also provides guidance for related footnote disclosures. ASU 2014-15 is effective for the Company beginning on January 1, 2016 with early adoption permitted. The Company does not believe the impact of its pending adoption of ASU 2014-15 on the Company's consolidated financial statements will be material. In June 2014, the FASB issued ASU No. 2014-12, "Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period" ("ASU 2014-12"). ASU 2014-12 requires that a performance target that affects vesting and could be achieved after the requisite service period be treated as a performance condition. A reporting entity should apply existing guidance in Accounting Standards Codification ("ASC") 718, "Compensation - Stock Compensation," as it relates to such awards. ASU 2014-12 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2015 with early adoption permitted using either of two methods: (i) prospective to all awards granted or modified after the effective date or (ii) retrospective to all awards with performance targets that are outstanding as of the beginning of the earliest annual period presented in the financial statements and to all new or modified awards thereafter, with the cumulative effect of applying ASU 2014-12 as an adjustment to the opening retained earnings balance as of the beginning of the earliest annual period presented in the financial statements. Accordingly, the standard is effective for the Company beginning on January 1, 2016. The Company does not believe the impact of its pending adoption of ASU 2014-12 on the Company's consolidated financial statements will be material. In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”). ASU 2014-09 is a comprehensive new revenue recognition model that requires revenue to be recognized in a manner to depict the transfer of goods or services to a customer at an amount that reflects the consideration expected to be received in exchange for those goods or services. ASU 2014-09 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2016, and early adoption is not permitted. Accordingly, ASU 2014-09 is effective for the Company beginning on January 1, 2017. The Company is currently evaluating the impact that adopting ASU 2014-09 will have on the Company's financial condition, results of operations, and disclosures. In April 2014, the FASB issued ASU No. 2014-08, “Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity” (“ASU 2014-08”). ASU No. 2014-08 raises the threshold for a disposal to qualify as a discontinued operation and requires new disclosures of both discontinued operations and certain other disposals that do not meet the definition of a discontinued operation. ASU 2014-08 is effective for fiscal years, and interim periods within those years, beginning on or after December 15, 2014. Accordingly, the standard was effective for the Company beginning on January 1, 2015. The Company has adopted ASU 2014-08. In the current quarter the Company divested and exited certain business. Under the new guidance, the exited businesses did not reach the thresholds required to qualify as discontinued operations and as a result the operations remain within the Company's continuing operations for all periods presented. There are no other recently issued accounting pronouncements that have had, or that the Company believes will have, a material impact on the Company's consolidated financial statements.

ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS

3 Months Ended

Mar. 31, 2015

Discontinued Operations and Disposal Groups [Abstract]

ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS

Assets Held for Sale

In March 2015, the Company's management approved a plan to divest the U.S. information technology business ("US IT") within its Hudson Americas segment. The Company concluded the US IT business qualified for assets held for sale ("AHFS") in accordance with ASC No. 205 "Reporting Discontinued Operations" ("ASC 205") as of March 31, 2015. On May 8, 2015, the Company entered into an Asset Purchase Agreement (the “US IT Agreement”), with Mastech, Inc. to sell its US IT business for $17,000 in cash less the amount of deferred revenues relating to the US IT business at closing. The US IT Agreement provides that the Company will retain all working capital of the US IT business. As such, based on the terms of the US IT Agreement there were no relevant assets and liabilities of the US IT business to reclass as AHFS in accordance with ASC 205 as of March 31, 2015. See Note 17 for further discussion. Pre-tax loss of US IT in accordance with ASC 205 for the three months ended March 31, 2015 was $163 compared to a pre-tax profit of $473 for the same period in 2014.

Discontinued Operations

Effective November 9, 2014, the Company completed the sale of substantially all of the assets and certain liabilities of its Legal eDiscovery business in the U.S and U.K. to Document Technologies, LLC and DTI of London Limited. In addition in 2014, the Company ceased operations in Sweden, which was included within the Hudson Europe segment. The Company concluded that the divestiture of the Legal eDiscovery business and the cessation of operations in Sweden meet the criteria for discontinued operations set forth in ASC 205"(prior to ASU 2014-08)." The Company reclassified its discontinued operations for all periods presented and has excluded the results of its discontinued operations from continuing operations and from segment results for all periods presented.

The carrying amounts of the classes of assets and liabilities from the Legal eDiscovery business and Sweden operations included in discontinued operations were as follows:



	March 31, 2015						December 31, 2014
	eDiscovery		Sweden		Total		eDiscovery		Sweden		Total
Total assets	$	392	$	84	$	476	$	1,156	$	93	$	1,249
Total liabilities	$	2,779	$	149	$	2,928	$	3,297	$	215	$	3,512

Reported results for the discontinued operations by period were as follows:



	Three Months Ended March 31, 2015
	eDiscovery			Sweden			Total
Revenue	$	(1	)	$	—		$	(1	)
Gross margin	89			—			89
Reorganization expenses	363			(6		)	357
Impairment charges	—			—			—
Operating income (loss), excluding gain (loss) from sale of business	(267		)	(28		)	(295		)
Other non-operating income (loss), including interest	(8		)	—			(8		)
Gain (loss) from sale of discontinued operations	82			—			82
Income (loss) from discontinued operations before income taxes	(193		)	(28		)	(221		)
Provision (benefit) for income taxes	(37		)	—			(37		)
Income (loss) from discontinued operations	$	(156	)	$	(28	)	$	(184	)



	Three Months Ended March 31, 2014
	eDiscovery			Sweden			Total
Revenue	$	17,010		$	684		$	17,694
Gross margin	3,043			457			3,500
Reorganization expenses	—			—			—
Impairment charges	—			—			—
Operating income (loss), excluding gain (loss) from sale of business	(125		)	(176		)	(301		)
Other non-operating income (loss), including interest	(5		)	(4		)	(9		)
Gain (loss) from sale of discontinued operations	—			—			—
Income (loss) from discontinued operations before income taxes	(130		)	(180		)	(310		)
Provision (benefit) for income taxes	122			—			122
Income (loss) from discontinued operations	$	(252	)	$	(180	)	$	(432	)

REVENUE, DIRECT COSTS AND GROSS MARGIN

3 Months Ended

Mar. 31, 2015

Revenue, Direct Costs and Gross Margin [Abstract]

REVENUE, DIRECT COSTS AND GROSS MARGIN

The Company’s revenue, direct costs and gross margin were as follows:



	Three Months Ended March 31, 2015
	Temporary Contracting		Permanent Recruitment		Other		Total
Revenue	$	86,580	$	28,106	$	9,631	$	124,317
Direct costs (1)	73,616		485		2,312		76,413
Gross margin	$	12,964	$	27,621	$	7,319	$	47,904

	Three Months Ended March 31, 2014
	Temporary Contracting		Permanent Recruitment		Other		Total
Revenue	$	102,169	$	29,697	$	12,301	$	144,167
Direct costs (1)	86,795		486		2,857		90,138
Gross margin	$	15,374	$	29,211	$	9,444	$	54,029

(1)

Direct costs in Temporary Contracting include the direct staffing costs of salaries, payroll taxes, employee benefits, travel expenses, rent and insurance costs for the Company’s contractors and reimbursed out-of-pocket expenses and other direct costs. Other than reimbursed out-of-pocket expenses, there are no other direct costs associated with the Permanent Recruitment and Other category. Gross margin represents revenue less direct costs. The region where services are provided, the mix of contracting and permanent recruitment, and the functional nature of the staffing services provided can affect gross margin. The salaries, commissions, payroll taxes and employee benefits related to recruitment professionals are included under the caption "Selling, general and administrative expenses" in the Condensed Consolidated Statements of Operations and Other Comprehensive Income (Loss).

STOCK-BASED COMPENSATION

3 Months Ended

Mar. 31, 2015

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

STOCK-BASED COMPENSATION

Incentive Compensation Plan

The Company maintains the Hudson Global, Inc. 2009 Incentive Stock and Awards Plan, as amended and restated April 26, 2012 (the “ISAP”), pursuant to which it can issue equity-based compensation incentives to eligible participants. The ISAP permits the granting of stock options, restricted stock, restricted stock units, and other types of equity-based awards. The Compensation Committee of the Company’s Board of Directors (the “Compensation Committee”) will establish such conditions as it deems appropriate on the granting or vesting of stock options, restricted stock, restricted stock units and other types of equity-based awards. The Company grants primarily restricted stock to its employees, although the Company has recently also granted restricted stock units to certain of its employees. A restricted stock unit is equivalent to one share of the Company’s common stock and is payable only in common stock of the Company issued under the ISAP.

The Compensation Committee administers the ISAP and may designate any of the following as a participant under the ISAP: any officer or other employee of the Company or its affiliates or individuals engaged to become an officer or employee; consultants or other independent contractors who provide services to the Company or its affiliates; and non-employee directors of the Company. As of March 31, 2015, there were 1,694,613 shares of the Company’s common stock available for future issuance under the ISAP.

A summary of the quantity and vesting conditions for stock-based awards granted to the Company's employees for the three months ended March 31, 2015 was as follows:



Vesting conditions	Number of Shares of Restricted Stock Granted	Number of Restricted Stock Units Granted	Total
Performance and service conditions (1) (2)	590,100	105,400	695,500


(1)	The performance conditions with respect to restricted stock may be satisfied as follows:


(a)	For employees from North America 50% of the shares of restricted stock may be earned on the basis of performance as measured by a “EBITDA Ratio,” and 50% of the shares of restricted stock may be earned on the basis of performance as measured by a “Gross Margin Ratio”;


(b)	For employees from APAC and Europe 80% of the shares of restricted stock may be earned on the basis of performance as measured by a “EBITDA Ratio,” and 20% of the shares of restricted stock may be earned on the basis of performance as measured by a “Gross Margin Ratio”; and


(c)	For employees from Corporate office 80% of the shares of restricted stock may be earned on the basis of performance as measured by a “EBITDA Ratio,” and 20% of the shares of restricted stock may be earned on the basis of performance as measured by a “Corporate Costs Ratio.”


(2)	To the extent shares are earned on the basis of performance, such shares will vest on the basis of service as follows:


(a)	One-third of the shares vest on first anniversary;


(b)	One-third of the shares vest on second anniversary; and


(c)	One-third of the shares vest on third anniversary; provided that, in each case, the employee remains employed by the Company from the grant date through the applicable service vesting date.

The Company also maintains the Director Deferred Share Plan (the “Director Plan”) pursuant to which it can issue restricted stock units to its non-employee directors. A restricted stock unit is equivalent to one share of the Company’s common stock and is payable only in common stock issued under the ISAP upon a director ceasing service as a member of the Board of Directors of the Company. The restricted stock units vest immediately upon grant and are credited to each of the non-employee director's retirement accounts under the Director Plan. During the three months ended March 31, 2015, the Company granted 39,264 restricted stock units to its non-employee directors pursuant to the Director Plan.

For the three months ended March 31, 2015 and 2014, the Company’s stock-based compensation expense related to stock options, restricted stock and restricted stock units was as follows:



	Three Months Ended March 31,
	2015		2014
Stock options	$	—	$	57
Restricted stock	385		409
Restricted stock units	148		30
Total	$	533	$	496

Stock Options

As of March 31, 2015, the Company had no unrecognized stock-based compensation expense related to outstanding unvested stock options.

Changes in the Company’s stock options for the three months ended March 31, 2015 and 2014 were as follows:



	Three Months Ended March 31,
	2015				2014
	Number of Options		Weighted Average Exercise Price per Share		Number of Options		Weighted Average Exercise Price per Share
Options outstanding at January 1,	756,800		$	8.78	800,350		$	9.15
Expired/forfeited	(109,000	)	13.25		(14,050	)	13.64
Options outstanding at March 31,	647,800		8.03		786,300		9.07
Options exercisable at March 31,	647,800		$	8.03	586,300		$	10.40

Restricted Stock

As of March 31, 2015, the Company had approximately $2,365 of unrecognized stock-based compensation expense related to outstanding unvested restricted stock. The Company expects to recognize that cost over a weighted average service period of 1.76 years.

Changes in the Company’s restricted stock for the three months ended March 31, 2015 and 2014 were as follows:



	Three Months Ended March 31,
	2015				2014
	Number of Shares of Restricted Stock		Weighted Average Grant Date Fair Value		Number of Shares of Restricted Stock		Weighted Average Grant Date Fair Value
Unvested restricted stock at January 1,	803,999		$	3.00	997,802		$	3.00
Granted	590,100		2.84		5,000		3.87
Vested	(132,775	)	3.50		(143,645	)	5.75
Forfeited	(171,622	)	3.17		(435,896	)	2.30
Unvested restricted stock at March 31,	1,089,702		$	2.82	423,261		$	2.80

Restricted Stock Units

As of March 31, 2015, the Company had approximately $364 of unrecognized stock-based compensation expense related to outstanding unvested restricted stock units. The Company expects to recognize that cost over a weighted average service period of 1.8 years.

Changes in the Company’s restricted stock units for the three months ended March 31, 2015 and 2014 were as follows:



	Three Months Ended March 31,
	2015				2014
	Number of Restricted Stock Units		Weighted Average Grant-Date Fair Value		Number of Restricted Stock Units		Weighted Average Grant-Date Fair Value
Unvested restricted stock units at January 1,	119,940		$	3.57	115,869		$	3.65
Granted	144,664		2.84		—		—
Vested	(56,310	)	2.95		(2,792	)	3.16
Forfeited	(42,500	)	3.21		(48,160	)	2.42
Unvested restricted stock units at March 31,	165,794		$	3.24	64,917		$	4.58

Defined Contribution Plan and Employer-matching contributions

The Company maintains the Hudson Global, Inc. 401(k) Savings Plan (the “401(k) plan”). The 401(k) plan allows eligible employees to contribute up to 15% of their earnings to the 401(k) plan. The Company has the discretion to match employees’ contributions up to 3% of the employees' earnings through a contribution of the Company’s common stock to the 401(k) plan. Vesting of the Company’s contribution occurs over a five-year period. For the three months ended March 31, 2015 and 2014, the Company’s current year expenses and contributions to satisfy the prior years’ employer-matching liability for the 401(k) plan were as follows:



	Three Months Ended
	March 31,
($ in thousands, except otherwise stated)	2015		2014
Expense recognized for the 401(k) plan	$	75	$	162
Contributions to satisfy prior years' employer-matching liability
Number of shares of the Company's common stock issued (in thousands)	116		—
Market value per share of the Company's common stock on contribution date (in dollars)	$	2.71	$	—
Non-cash contribution made for employer matching liability	$	314	$	—
Additional cash contribution made for employer-matching liability	$	—	$	—
Total contribution made for employer-matching liability	$	314	$	—

INCOME TAXES

3 Months Ended

Mar. 31, 2015

Income Tax Disclosure [Abstract]

Income Taxes

INCOME TAXES

Under ASC 270, “Interim Reporting”, and ASC 740-270, “Income Taxes – Intra Period Tax Allocation”, the Company is required to adjust its effective tax rate for each quarter to be consistent with the estimated annual effective tax rate. Jurisdictions with a projected loss for the full year where no tax benefit can be recognized are excluded from the calculation of the estimated annual effective tax rate. Applying the provisions of ASC 270 and ASC 740-270 could result in a higher or lower effective tax rate during a particular quarter, based upon the mix and timing of actual earnings versus annual projections.

Effective Tax Rate

The benefit from income taxes for the three months ended March 31, 2015 was $129 on a pre-tax loss from continuing operations of $6,783, compared to a provision for income taxes of $402 on pre-tax loss from continuing operations of $3,710 for the same period in 2014. The Company’s effective income tax rate was positive 1.9% and negative 10.8% for the three months ended March 31, 2015 and 2014, respectively. For three months ended March 31, 2015, the effective tax rate differed from the U.S. Federal statutory rate of 35% due to the inability of the Company to recognize tax benefits on losses in the U.S. and tax provision recorded for certain foreign jurisdictions where the Company has positive earnings. For the three months ended March 31, 2014, the effective tax rate differed from the U.S. Federal statutory rate of 35% due primarily to the Company's inability to benefit from losses in the U.S. and certain foreign jurisdictions.

Uncertain Tax Positions

As of March 31, 2015 and December 31, 2014, the Company had $2,292 and $2,397, respectively, of unrecognized tax benefits, including interest and penalties, which if recognized in the future, would lower the Company’s annual effective income tax rate. Accrued interest and penalties were $529 and $554 as of March 31, 2015 and December 31, 2014, respectively. Estimated interest and penalties are classified as part of the provision for income taxes in the Company’s Condensed Consolidated Statements of Operations and Other Comprehensive Income (Loss) and totaled to a provision of $14 and a benefit of $5 for the three months ended March 31, 2015 and 2014, respectively.

In many cases, the Company’s unrecognized tax benefits are related to tax years that remain subject to examination by the relevant tax authorities. Tax years with net operating losses ("NOLs") remain open until such losses expire or until the statutes of limitations for those years when the NOLs are used expire. As of March 31, 2015, the Company's open tax years, which remain subject to examination by the relevant tax authorities, were principally as follows:



		Year
Earliest tax years which remain subject to examination by the relevant tax authorities:
U.S. Federal		2011
Majority of U.S. state and local jurisdictions		2010
United Kingdom		2013
Australia		2010
Majority of other non-U.S. jurisdictions		2009

The Company believes that its tax reserves are adequate for all years that remain subject to examination or are currently under examination.

Based on information available as of March 31, 2015, it is reasonably possible that the total amount of unrecognized tax benefits could decrease in the range of $500 to $700 over the next 12 months as a result of projected resolutions of global tax examinations and controversies and potential expirations of the applicable statutes of limitations.

EARNINGS (LOSS) PER SHARE

3 Months Ended

Mar. 31, 2015

Earnings Per Share [Abstract]

EARNINGS (LOSS) PER SHARE

Basic earnings (loss) per share is computed by dividing the Company’s net income (loss) by the weighted average number of shares outstanding during the period. When the effects are not anti-dilutive, diluted earnings (loss) per share is computed by dividing the Company’s net income (loss) by the weighted average number of shares outstanding and the impact of all dilutive potential common shares, primarily stock options “in-the-money”, unvested restricted stock and unvested restricted stock units. The dilutive impact of stock options, unvested restricted stock, and unvested restricted stock units is determined by applying the “treasury stock” method. Performance-based restricted stock awards are included in the computation of diluted earnings per share only to the extent that the underlying performance conditions: (i) are satisfied prior to the end of the reporting period; or (ii) would be satisfied if the end of the reporting period were the end of the related performance period and the result would be dilutive under the treasury stock method. Stock awards subject to vesting or exercisability based on the achievement of market conditions are included in the computation of diluted earnings per share only when the market conditions are met.

A reconciliation of the numerators and denominators of the basic and diluted earnings (loss) per share calculations for the three months ended March 31, 2015 and 2014 were as follows:



	Three Months Ended March 31,
	2015			2014
Earnings (loss) per share ("EPS"):
EPS - basic and diluted:
Income (loss) from continuing operations	$	(0.20	)	$	(0.13	)
Income (loss) from discontinued operations	(0.01		)	(0.01		)
Net income (loss)	$	(0.21	)	$	(0.14	)
EPS numerator - basic and diluted:
Income (loss) from continuing operations	$	(6,654	)	$	(4,112	)
Income (loss) from discontinued operations	(184		)	(432		)
Net income (loss)	$	(6,838	)	$	(4,544	)
EPS denominator (in thousands):
Weighted average common stock outstanding - basic	33,053			32,641
Common stock equivalents: stock options and other stock-based awards (a)	—			—
Weighted average number of common stock outstanding - diluted	33,053			32,641

(a)

For the periods in which net losses are presented, the diluted weighted average number of shares of common stock outstanding did not differ from the basic weighted average number of shares of common stock outstanding because the effects of any potential common stock equivalents (see Note 6 for further details on outstanding stock options, unvested restricted stock units and unvested restricted stock) were anti-dilutive and therefore not included in the calculation of the denominator of dilutive earnings per share.

The weighted average number of shares outstanding used in the computation of diluted net income (loss) per share for the three months ended March 31, 2015 and 2014 did not include the effect of the following potentially outstanding shares of common stock because the effect would have been anti-dilutive:



	Three Months Ended
	March 31,
	2015	2014
Unvested restricted stock	1,089,702	423,261
Unvested restricted stock units	165,794	64,917
Stock options	647,800	786,300
Total	1,903,296	1,274,478

RESTRICTED CASH

3 Months Ended

Mar. 31, 2015

Restricted Cash and Investments [Abstract]

RESTRICTED CASH

A summary of the Company’s restricted cash included in the accompanying Condensed Consolidated Balance Sheets as of March 31, 2015 and December 31, 2014 was as follows:



	March 31, 2015		December 31, 2014
Included under the caption "Other assets":
Collateral accounts	$	115	$	618
Rental deposits	649		802
Total amount under the caption "Other assets":	$	764	$	1,420
Included under the caption "Prepaid and other":
Client guarantees	$	42	$	52
Other	133		123
Total amount under the caption "Prepaid and other"	$	175	$	175
Total restricted cash	$	939	$	1,595

Collateral accounts primarily include deposits held under a collateral trust agreement, which supports the Company’s workers’ compensation policy. The rental deposits with banks include amounts held as guarantees for the rent on the Company’s offices in the Netherlands and rental deposits from subtenants in the United Kingdom ("U.K."). Client guarantees were held in banks in Belgium as deposits for various client projects. Other primarily includes social tax payment reserves, which were held with banks for employee social tax payments required by law in the Netherlands.

PROPERTY AND EQUIPMENT, NET

3 Months Ended

Mar. 31, 2015

Property, Plant and Equipment, Net [Abstract]

PROPERTY AND EQUIPMENT, NET

As of March 31, 2015 and December 31, 2014, property and equipment, net, was as follows:



	March 31, 2015		December 31, 2014
Computer equipment	$	8,223	$	8,806
Furniture and equipment	4,588		5,352
Capitalized software costs	24,425		25,228
Leasehold improvements	20,150		21,368
	57,386		60,754
Less: accumulated depreciation and amortization	48,491		50,914
Property and equipment, net	$	8,895	$	9,840

The Company had expenditures of approximately $240 and $1,006 for acquired property and equipment, mainly consisting of software and leasehold improvements, which had not been placed in service as of March 31, 2015 and December 31, 2014, respectively. Depreciation expense is not recorded for such assets until they are placed in service.

Non-Cash Capital Expenditures

The Company has acquired certain computer equipment under capital lease agreements. The current portion of the capital lease obligations are included under the caption “Accrued expenses and other current liabilities” in the Condensed Consolidated Balance Sheets as of March 31, 2015 and December 31, 2014 and the non-current portion of the capital lease obligations are included under the caption “Other non-current liabilities” in the Condensed Consolidated Balance Sheets as of March 31, 2015 and December 31, 2014. A summary of the Company’s equipment acquired under capital lease agreements were as follows:



	March 31, 2015		December 31, 2014
Capital lease obligation, current	$	82	$	77
Capital lease obligation, non-current	$	303	$	348

The Company did not acquire any property and equipment under capital lease agreements during the three months ended March 31, 2015 and 2014. Capital expenditures for the three months ended March 31, 2015 and 2014 included $0 and $630, respectively, of landlord-funded tenant improvements for the Company's leased properties in Perth and Melbourne, Australia.

BUSINESS REORGANIZATION EXPENSES

3 Months Ended

Mar. 31, 2015

Restructuring and Related Activities [Abstract]

BUSINESS REORGANIZATION EXPENSES

During the first quarter of 2015, the Company initiated certain strategic actions requiring business reorganization expenses ("2015 Exit Plan"). These strategic actions and approved business reorganization expenses were:


•	In February 2015, the Company's management approved the exit of operations in certain countries within Central and Eastern Europe (Ukraine, Czech Republic and Slovakia). Business reorganization expenses of up to $855 were approved by management.


•	In March 2015, the Company's management approved a plan for the divestiture of the Company's U.S. IT business (See Note 4 for further details). Business reorganization expenses of up to $420 were approved by management.


•	In March 2015, the Company's management approved the exit of operations in Luxembourg. Business reorganization expenses of up to $300 were approved by management.

Business exit costs associated with the 2015 Exit Plan primarily consisted of employee termination benefits and costs for elimination of contracts for certain discontinued services and locations.

The Board previously approved other reorganization plans in 2014 (“Previous Plans”) to streamline the Company’s support operations and included actions to reduce support functions to match them to the scale of the business, to exit underutilized properties and to eliminate contracts for certain discontinued services. These actions resulted in costs for lease termination payments, employee termination benefits and contract cancellations.

For the three months ended March 31, 2015, restructuring charges associated with these initiatives primarily included employee separation costs for 51 positions in Europe and the Americas and lease termination payments for rationalized offices in the U.S. and Europe under the 2015 Exit Plan and Previous Plans. Business reorganization expenses for the three months ended March 31, 2015 and 2014 by plan were as follows:



	Three Months Ended March 31,
	2015		2014
Previous Plans	$	534	$	114
2015 Exit Plan	809		—
Total reorganization expenses in continuing operations	$	1,343	$	114

The following table contains amounts for Changes in Estimate, Additional Charges, and Payments related to Previous Plans that were incurred or recovered during the three months ended March 31, 2015. The amounts in the “Changes in Estimate” and “Additional Charges” columns are classified as business reorganization expenses in the Company’s Condensed Consolidated Statements of Operations and Other Comprehensive Income (Loss). Amounts in the “Payments” column represent primarily the cash payments associated with the Previous Plans. Changes in the accrued business reorganization expenses for the three months ended March 31, 2015 were as follows:



For The Three Months Ended March 31, 2015	December 31, 2014		Changes in Estimate		Additional Charges		Payments			March 31, 2015
Lease termination payments	$	1,992	$	—	$	429	$	(525	)	$	1,896
Employee termination benefits	1,772		—		736		(744		)	1,764
Other associated costs	—		—		178		(178		)	—
Total	$	3,764	$	—	$	1,343	$	(1,447	)	$	3,660

COMMITMENTS AND CONTINGENCIES

3 Months Ended

Mar. 31, 2015

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

Consulting, Employment and Non-compete Agreements

The Company has entered into various consulting and employment agreements with certain key members of management. These agreements generally (i) are one year in length, (ii) contain restrictive covenants, (iii) under certain circumstances, provide for compensation and, subject to providing the Company with a release, severance payments, and (iv) are automatically renewed annually unless either party gives sufficient notice of termination.

Litigation and Complaints

The Company is subject, from time to time, to various claims, lawsuits, contracts disputes and other complaints from, for example, clients, candidates, suppliers, landlords for both leased and subleased properties, former and current employees, and regulators or tax authorities arising in the ordinary course of business. In addition, see Note 17 for a description of a potential dispute between the Company and its Chief Executive Officer for amounts owed under his employment agreement. The Company routinely monitors claims such as these, and records provisions for losses when the claim becomes probable and the amount due is estimable. Although the outcome of these claims cannot be determined, the Company believes that the final resolution of these matters will not have a material adverse effect on the Company’s financial condition, results of operations or liquidity.

For matters that have reached the threshold of probable and estimable, the Company has established reserves for legal, regulatory and other contingent liabilities. The Company’s reserves were $331 and $376 as of March 31, 2015 and December 31, 2014, respectively.

Asset Retirement Obligations

The Company has certain asset retirement obligations that are primarily the result of legal obligations for the removal of leasehold improvements and restoration of premises to their original condition upon termination of leases. The asset retirement obligations are included under the caption “Other non-current liabilities” in the Condensed Consolidated Balance Sheets. The Company’s asset retirement obligations that are included in the Condensed Consolidated Balance Sheets as of March 31, 2015 and December 31, 2014 were as follows:



	March 31, 2015		December 31, 2014
Total asset retirement obligations	$	2,205	$	2,461

CREDIT AGREEMENTS

3 Months Ended

Mar. 31, 2015

Debt Disclosure [Abstract]

CREDIT AGREEMENTS

Receivables Finance Agreement with Lloyds Bank Commercial Finance Limited and Lloyds Bank PLC

On August 1, 2014, the Company’s U.K. subsidiary (“U.K. Borrower”) entered into a receivables finance agreement for an asset-based lending funding facility (the “Lloyds Agreement”) with Lloyds Bank PLC and Lloyds Bank Commercial Finance Limited (together, “Lloyds”). The Lloyds Agreement provides the U.K. Borrower with the ability to borrow up to $22,229 (£15,000). Extensions of credit are based on a percentage of the eligible accounts receivable less required reserves from the Company's U.K. operations. The initial term is two years with renewal periods every three months thereafter. Borrowings under this facility are secured by substantially all of the assets of the U.K. Borrower.

The credit facility under the Lloyds Agreement contains two tranches. The first tranche is a revolving facility based on the billed temporary contracting and permanent recruitment activities in the U.K. operation ("Lloyds Tranche A"). The borrowing limit of Lloyds Tranche A is $17,783 (£12,000) based on 83% of eligible billed temporary contracting and permanent recruitment receivables. The second tranche is a revolving facility that is based on the unbilled work-in-progress (as defined under the receivables finance agreement) activities in the Company's U.K. operations ("Lloyds Tranche B"). The borrowing limit of Lloyds Tranche B is $4,446 (£3,000) based on 75% of eligible work-in-progress from temporary contracting and 25% of eligible work-in-progress from permanent recruitment activities. For both tranches, borrowings may be made with an interest rate based on a base rate as determined by Lloyds Bank PLC, based on the Bank of England base rate, plus 1.75%.

The Lloyds Agreement contains various restrictions and covenants including (1) that true credit note dilution may not exceed 5%, measured at audit on a regular basis; (2) debt turn may not exceed 55 days over a three month rolling period; (3) dividends by the U.K. Borrower to the Company are restricted to the value of post tax profits; and (4) at the end of each month, there must be a minimum excess availability of $2,964 (£2,000).

The details of the Lloyds Agreement as of March 31, 2015 were as follows:



	March 31, 2015
Borrowing capacity	$	12,706
Less: outstanding borrowing	—
Additional borrowing availability	$	12,706
Interest rates on outstanding borrowing	2.25		%

The Company was in compliance with all financial covenants under the Lloyds Agreement as of March 31, 2015.

Loan and Security Agreement with Siena Lending Group LLC

On August 1, 2014, the Company and its U.S. subsidiary (“U.S. Borrower”) entered into a loan and security agreement for a credit facility (the “Siena Agreement”) with Siena Lending Group LLC ("Siena"). The Siena Agreement provides the U.S. Borrower with the ability to borrow up to $10,000 (subject to a borrowing base and an availability block), including up to $1,000 for the issuance of letters of credit.

After the sale of the Company’s Legal eDiscovery business on November 9, 2014, the aforementioned borrowing limit was reduced to $5,000 (subject to a borrowing base and an availability block). The availability block was $2,000 prior to the sale of the Company's Legal eDiscovery business and decreased to $1,000 after the sale of the Company’s Legal eDiscovery business. The availability block will be eliminated on the date on which the U.S. Borrower notifies Siena that the U.S. Borrower’s Fixed Charge Coverage Ratio is equal to or greater than 1.1x on a trailing six month basis. Extensions of credit are based on borrowing base calculated on a percentage of the eligible accounts receivable less required reserves related to the U.S. operations. The term of the Siena Agreement is three years expiring on August 1, 2017. Borrowings may be made with an interest rate based on a base rate (with a floor of 3.25%) plus 1.75%. The interest rate for letters of credit is 4.5% on face amount of each letter of credit issued and outstanding. Borrowings under the Siena Agreement are secured by substantially all of the assets of the U.S. Borrower. Upon the completion of the sale of US IT, the Company may exercise its right to exit the facility subject to a facility exit fee of 2.0% or $100.

The Siena Agreement contains various restrictions and covenants including (1) a requirement that the U.S. Borrower maintain a Fixed Charge Coverage Ratio of equal to or greater than 1.1x after the date on which the U.S. Borrower notifies Siena that the U.S. Borrower’s Fixed Charge Coverage Ratio is equal to or greater than 1.1x on a trailing six month basis; (2) a limit on the payment of dividends by the U.S. Borrower; (3) restrictions on the ability of the U.S. Borrower to incur additional debt, acquire, merge or otherwise change the ownership of the U.S. Borrower; (4) restrictions on investments and acquisitions; and (5) restrictions on dispositions of assets.

The details of the Siena Agreement as of March 31, 2015 were as follows:



	March 31, 2015
Borrowing base	$	2,563
Less: adjustments to the borrowing base
Minimum availability	(1,000		)
Outstanding letters of credits	(385		)
Adjusted borrowing base	1,178
Less: outstanding borrowing	—
Additional borrowing availability	$	1,178
Interest rates on outstanding borrowing	5.00		%

The Company was in compliance with all financial covenants under the Siena Agreement as of March 31, 2015.

Credit Agreement with Westpac Banking Corporation

On November 29, 2011, certain Australian and New Zealand subsidiaries of the Company entered into a facility agreement with Westpac Banking Corporation and Westpac New Zealand Limited (collectively, “Westpac”). On September 30, 2013, the Company and certain of its Australian and New Zealand subsidiaries entered into a waiver letter to waive compliance with a financial covenant contained in the facility agreement at the September 30, 2013 and December 31, 2013 testing dates, and on December 19, 2013, the Company and certain of its Australian and New Zealand subsidiaries entered into a Deed of Variation to the facility agreement to amend certain terms and conditions of the facility agreement. On December 2, 2014, the Company and certain Australian and New Zealand subsidiaries entered into a Third Deed of Variation to amend certain terms and conditions of the facility agreement (as amended, the “Facility Agreement”).

The Facility Agreement provides three tranches: (1) an invoice discounting facility of up to $7,607 (AUD10,000) (“Tranche A”) for an Australian subsidiary of the Company, the availability under which facility is based on an agreed percentage of eligible accounts receivable; (2) an overdraft facility of up to $1,494 (NZD2,000) (“Tranche B”) for a New Zealand subsidiary of the Company; and (3) a financial guarantee facility of up to $3,804 (AUD5,000) (“Tranche C”) for the Australian subsidiary.

The Facility Agreement does not have a stated maturity date and can be terminated by Westpac upon 90 days written notice. Borrowings under Tranche A may be made with an interest rate based on the Invoice Finance 30-day Bank Bill Rate (as defined in the Facility Agreement) plus a margin of 1.10%. Borrowings under Tranche B may be made with an interest rate based on the Commercial Lending Rate (as defined in the Facility Agreement) plus a margin of 1.83%. Each of Tranche A and Tranche B bears a fee, payable monthly, equal to 1.50% and 0.96%, respectively, of the size of Westpac’s commitment under such tranche. Borrowings under Tranche C may be made incurring a fee equal to 2.10% of the face value of the financial guarantee requested. Amounts owing under the Facility Agreement are secured by substantially all of the assets of the Australian subsidiary, its Australian parent company and the New Zealand subsidiary (collectively, the “Obligors”) and certain of their subsidiaries.

The details of the Facility Agreement as of March 31, 2015 were as follows:



	March 31, 2015
Tranche A:
Borrowing capacity	$	7,607
Less: outstanding borrowing	—
Additional borrowing availability	$	7,607
Interest rates on outstanding borrowing	4.49		%
Tranche B:
Borrowing capacity	$	1,494
Less: outstanding borrowing	—
Additional borrowing availability	$	1,494
Interest rates on outstanding borrowing	8.28		%
Tranche C:
Financial guarantee capacity	$	3,804
Less: outstanding financial guarantee requested	(2,338		)
Additional availability for financial guarantee	$	1,466
Interest rates on financial guarantee requested	2.10		%

The Facility Agreement contains various restrictions and covenants applicable to the Obligors and certain of their subsidiaries, including: (a) a requirement that the Obligors maintain (1) a minimum Tangible Net Worth (as defined in the Facility Agreement) as of the last day of each calendar quarter of not less than the higher of 85% of the Tangible Net Worth as of the last day of the previous calendar year and $13,312 (AUD17,500); (2) a minimum Fixed Charge Coverage Ratio (as defined in the Facility Agreement) of 1.5x; and (3) a maximum Borrowing Base Ratio (as defined in the Facility Agreement) as of the last day of each calendar quarter of not more than 0.8; and (b) a limitation on certain intercompany payments with permitted payments outside the Obligor group restricted to a defined amount derived from the net profits of the Obligors and their subsidiaries. The Company was in compliance with all financial covenants under the Facility Agreement as of March 31, 2015.

Other Credit Agreements

The Company also has lending arrangements with local banks through its subsidiaries in the Netherlands, Belgium and Singapore. As of March 31, 2015, the Netherlands subsidiary could borrow up to $1,597 (€1,487) based on an agreed percentage of accounts receivable related to its operations. This facility terminated upon sale of the Netherlands business. The Belgium subsidiary has a $1,074 (€1,000) overdraft facility. Borrowings under the Belgium and the Netherlands lending arrangements may be made using an interest rate based on the one-month EURIBOR plus a margin, and the interest rate under each of these arrangements was 2.50% as of March 31, 2015. The lending arrangement in the Netherlands expires annually each June, but can be renewed for one-year periods at that time. The lending arrangement in Belgium has no expiration date and can be terminated with a 15-day notice period. In Singapore, the Company’s subsidiary can borrow up to $364 (SGD500) for working capital purposes. Interest on borrowings under the Singapore overdraft facility is based on the Singapore Prime Rate plus a margin of 1.75%, and it was 6.00% on March 31, 2015. The Singapore overdraft facility expires annually each August, but can be renewed for one-year periods at that time. There were no outstanding borrowings under the Belgium, the Netherlands, and Singapore lending agreements as of March 31, 2015.

The average aggregate monthly outstanding borrowings under the Revolver Agreement, Facility Agreement and the various credit agreements in Belgium, the Netherlands and Singapore were $1,547 for the three months ended March 31, 2015. The weighted average interest rate on all outstanding borrowings for the three months ended March 31, 2015 was 3.99%.

The Company continues to use the aforementioned credit to support its ongoing global working capital requirements, capital expenditures and other corporate purposes and to support letters of credit. Letters of credit and bank guarantees are used primarily to support office leases.

SEGMENT AND GEOGRAPHIC DATA

3 Months Ended

Mar. 31, 2015

Segment Reporting [Abstract]

SEGMENT AND GEOGRAPHIC DATA

Segment Reporting

The Company operates in three reportable segments: the Hudson regional businesses of Hudson Americas, Hudson Asia Pacific, and Hudson Europe. Corporate expenses are reported separately from the three reportable segments and pertain to certain functions, such as executive management, corporate governance, human resources, accounting, administration, tax and treasury, the majority of which are attributable to and have been allocated to the reportable segments. Segment information is presented in accordance with ASC 280, “Segments Reporting.” This standard is based on a management approach that requires segmentation based upon the Company’s internal organization and disclosure of revenue and certain expenses based upon internal accounting methods. The Company’s financial reporting systems present various data for management to run the business, including internal profit and loss statements prepared on a basis not consistent with U.S. GAAP. Accounts receivable, net and long-lived assets are the only significant assets separated by segment for internal reporting purposes.



	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Elimination			Total
For The Three Months Ended March 31, 2015
Revenue, from external customers	$	10,978		$	53,139		$	60,200		$	—		$	—		$	124,317
Inter-segment revenue	—			—			14			—			(14		)	—
Total revenue	$	10,978		$	53,139		$	60,214		$	—		$	(14	)	$	124,317
Gross margin, from external customers	$	4,621		$	20,876		$	22,407		$	—		$	—		$	47,904
Inter-segment gross margin	(7		)	(31		)	37			—			1			—
Total gross margin	$	4,614		$	20,845		$	22,444		$	—		$	1		$	47,904
Business reorganization expenses	$	421		$	8		$	880		$	34		$	—		$	1,343
EBITDA (loss) (a)	$	(1,620	)	$	804		$	(2,150	)	$	(2,626	)	$	—		$	(5,592	)
Depreciation and amortization	102			671			228			110			—			1,111
Intercompany interest income (expense), net	—			—			(130		)	134			(4		)	—
Interest income (expense), net	(33		)	(42		)	(5		)	—			—			(80		)
Income (loss) from continuing operations before income taxes	$	(1,755	)	$	91		$	(2,513	)	$	(2,602	)	$	(4	)	$	(6,783	)
As of March 31, 2015
Accounts receivable, net	$	6,934		$	31,957		$	40,618		$	—		$	—		$	79,509
Long-lived assets, net of accumulated depreciation and amortization	$	535		$	7,300		$	2,073		$	989		$	—		$	10,897
Total assets	$	9,423		$	49,300		$	58,811		$	3,637		$	—		$	121,171



	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Inter- segment elimination			Total
For The Three Months Ended March 31, 2014
Revenue, from external customers	$	12,244		$	56,430		$	75,493		$	—		$	—		$	144,167
Inter-segment revenue	—			—			78			—			(78		)	—
Total revenue	$	12,244		$	56,430		$	75,571		$	—		$	(78	)	$	144,167
Gross margin, from external customers	$	4,502		$	20,911		$	28,616		$	—		$	—		$	54,029
Inter-segment gross margin	(3		)	(70		)	73			—			—			—
Total gross margin	$	4,499		$	20,841		$	28,689		$	—		$	—		$	54,029
Business reorganization expenses	$	91		$	—		$	23		$	—		$	—		$	114
EBITDA (loss) (a)	$	(456	)	$	(305	)	$	688		$	(2,127	)	$	—		$	(2,200	)
Depreciation and amortization	119			745			345			162			—			1,371
Intercompany interest income (expense), net	—			—			(130		)	130			—			—
Interest income (expense), net	(2		)	(42		)	11			(106		)	—			(139		)
Income (loss) from continuing operations before income taxes	$	(577	)	$	(1,092	)	$	224		$	(2,265	)	$	—		$	(3,710	)
As of March 31, 2014
Accounts receivable, net	$	16,494		$	31,258		$	51,068		$	—		$	—		$	98,820
Long-lived assets, net of accumulated depreciation and amortization	$	588		$	9,550		$	3,528		$	602		$	—		$	14,268
Total assets	$	19,688		$	58,223		$	76,718		$	4,870		$	—		$	159,499

(a)

Securities and Exchange Commission ("SEC") Regulation S-K Item 229.10(e)1(ii)(A) defines EBITDA as earnings before interest, taxes, depreciation and amortization. EBITDA is presented to provide additional information to investors about the Company's operations on a basis consistent with the measures that the Company uses to manage its operations and evaluate its performance. Management also uses this measurement to evaluate working capital requirements. EBITDA should not be considered in isolation or as a substitute for operating income and net income prepared in accordance with U.S. GAAP or as a measure of the Company's profitability.

Geographic Data Reporting

A summary of revenues for the three months ended March 31, 2015 and 2014 and long-lived assets and net assets by geographic area as of March 31, 2015 and 2014 were as follows:



Information by geographic region	United Kingdom		Australia		United States		Continental Europe		Other Asia Pacific		Other Americas			Total
For The Three Months Ended March 31, 2015
Revenue (a)	$	38,341	$	39,042	$	10,826	$	21,858	$	14,098	$	152		$	124,317
For The Three Months Ended March 31, 2014
Revenue (a)	$	48,469	$	42,448	$	12,019	$	27,024	$	13,982	$	225		$	144,167
As of March 31, 2015
Long-lived assets, net of accumulated depreciation and amortization (b)	$	1,744	$	4,630	$	1,512	$	321	$	2,671	$	19		$	10,897
Net assets	$	15,141	$	11,633	$	3,742	$	8,866	$	11,088	$	(18	)	$	50,452
As of March 31, 2014
Long-lived assets, net of accumulated depreciation and amortization (b)	$	2,977	$	5,968	$	1,163	$	543	$	3,582	$	35		$	14,268
Net assets	$	22,170	$	18,510	$	10,618	$	8,653	$	11,071	$	210		$	71,232

(a) Revenue by geographic region disclosed above is net of any inter-segment revenue and, therefore, represents only revenue from external customers according to the location of the operating subsidiary.

(b) Comprised of property and equipment and intangibles. Corporate assets are included in the United States.

SUBSEQUENT EVENTS

3 Months Ended

Mar. 31, 2015

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

US IT Business

In March 2015, the Company's management approved a plan to divest the US IT business within its Hudson Americas segment. The Company concluded, the US IT business qualified for AHFS in accordance with ASC 205 as of March 31, 2015. On May 8, 2015, the Company entered into the US IT Agreement with Mastech, Inc. to sell its US IT business for $17,000 in cash at closing less the amount of deferred revenues relating to the US IT business. The US IT Agreement provides that the Company will retain all working capital and pre-closing liabilities of the US IT business. As of March 31, 2015, the working capital of the US IT business was $4,744 in total assets and $1,721 in total liabilities, excluding deferred revenues of $156. Total Assets were primarily made up of Accounts Receivable, net of $4,656. The US IT Agreement contains customary closing conditions and indemnification obligations of the Company. The Company expects to complete the sale in the second quarter of 2015 and record a gain on the transaction.

Netherlands

On April 7, 2015, the Company's Board of Directors authorized management to divest the Company's Netherlands business, within its Hudson Europe Segment. As such, the Company determined the Netherlands business has met the criteria for AHFS as of April 9, 2015.

On May 7, 2015, the Company entered into a Share Purchase Agreement and completed the sale of its Netherlands business, with InterBalance Group B.V., effective April 30, 2015, to sell its Netherlands business in a management buyout for an estimated $9,132 (€8,087) in cash, subject to a customary working capital adjustment. The Company expects to record between a break even or loss of $1,000 on the sale in the second quarter which includes approximately $6,600 in non-cash accumulated foreign currency translation losses as of March 31, 2015. Pre-tax profit in accordance with ASC 205 for the three months ended March 31, 2015 was $356 compared to $342 for the same period in 2014. The carrying amounts of the major class of assets and liabilities were as follows:



	March 31, 2015
Cash and cash equivalents	$	1,520
Account receivable, net	6,864
Other assets	580
Total assets	$	8,964
Total liabilities	$	5,555

Potential Costs Associated Upon Termination or Change in Control

The Company’s stock plan agreements provide that a change in control of the Company will occur if, among other things, individuals who were directors as of the date of the agreement and any new director whose appointment or election was approved or recommended by a vote of at least two-thirds of the directors then in office who were either directors on the date of the agreement or whose appointment or election was previously so approved or recommended (each, a “continuing director”) cease to constitute a majority of the Company’s directors. A change in control of the Company may occur as of the 2015 annual meeting under these agreements because continuing directors may cease to constitute a majority of our directors. As a result, certain compensation and benefits, including vesting of equity awards, may be triggered effective as of the 2015 annual meeting to be held on June 15, 2015. The Company estimates that this amount could be up to approximately $3,000 in additional expense in the second quarter.

In addition, the Company has incurred compensation and benefits obligations to its Chief Executive Officer, Manuel Marquez, under his employment agreement in connection with the Company providing Mr. Marquez notice of non-renewal of his employment agreement, which is treated as a termination of his employment without cause. The Company has accrued $665 as of March 31, 2015 in connection with compensation and benefits Mr. Marquez is entitled upon a termination without cause. Mr. Marquez does not agree with this treatment of compensation and benefits under his employment agreement and has requested additional amounts of up to approximately $2,000. The Company does not agree with Mr. Marquez’s interpretation of the employment agreement and intends to vigorously defend against any claim for additional amounts.

ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS (Tables)

3 Months Ended

Mar. 31, 2015

Discontinued Operations and Disposal Groups [Abstract]

Disposal Groups, Including Discontinued Operations

The carrying amounts of the classes of assets and liabilities from the Legal eDiscovery business and Sweden operations included in discontinued operations were as follows:



	March 31, 2015						December 31, 2014
	eDiscovery		Sweden		Total		eDiscovery		Sweden		Total
Total assets	$	392	$	84	$	476	$	1,156	$	93	$	1,249
Total liabilities	$	2,779	$	149	$	2,928	$	3,297	$	215	$	3,512

Reported results for the discontinued operations by period were as follows:



	Three Months Ended March 31, 2015
	eDiscovery			Sweden			Total
Revenue	$	(1	)	$	—		$	(1	)
Gross margin	89			—			89
Reorganization expenses	363			(6		)	357
Impairment charges	—			—			—
Operating income (loss), excluding gain (loss) from sale of business	(267		)	(28		)	(295		)
Other non-operating income (loss), including interest	(8		)	—			(8		)
Gain (loss) from sale of discontinued operations	82			—			82
Income (loss) from discontinued operations before income taxes	(193		)	(28		)	(221		)
Provision (benefit) for income taxes	(37		)	—			(37		)
Income (loss) from discontinued operations	$	(156	)	$	(28	)	$	(184	)



	Three Months Ended March 31, 2014
	eDiscovery			Sweden			Total
Revenue	$	17,010		$	684		$	17,694
Gross margin	3,043			457			3,500
Reorganization expenses	—			—			—
Impairment charges	—			—			—
Operating income (loss), excluding gain (loss) from sale of business	(125		)	(176		)	(301		)
Other non-operating income (loss), including interest	(5		)	(4		)	(9		)
Gain (loss) from sale of discontinued operations	—			—			—
Income (loss) from discontinued operations before income taxes	(130		)	(180		)	(310		)
Provision (benefit) for income taxes	122			—			122
Income (loss) from discontinued operations	$	(252	)	$	(180	)	$	(432	)

The carrying amounts of the major class of assets and liabilities were as follows:



	March 31, 2015
Cash and cash equivalents	$	1,520
Account receivable, net	6,864
Other assets	580
Total assets	$	8,964
Total liabilities	$	5,555

REVENUE, DIRECT COSTS AND GROSS MARGIN (Tables)

3 Months Ended

Mar. 31, 2015

Revenue, Direct Costs and Gross Margin [Abstract]

Revenue, direct costs and gross margin

The Company’s revenue, direct costs and gross margin were as follows:



	Three Months Ended March 31, 2015
	Temporary Contracting		Permanent Recruitment		Other		Total
Revenue	$	86,580	$	28,106	$	9,631	$	124,317
Direct costs (1)	73,616		485		2,312		76,413
Gross margin	$	12,964	$	27,621	$	7,319	$	47,904

	Three Months Ended March 31, 2014
	Temporary Contracting		Permanent Recruitment		Other		Total
Revenue	$	102,169	$	29,697	$	12,301	$	144,167
Direct costs (1)	86,795		486		2,857		90,138
Gross margin	$	15,374	$	29,211	$	9,444	$	54,029

(1)

STOCK-BASED COMPENSATION (Tables)

3 Months Ended

Mar. 31, 2015

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of share-based compensation, restricted stock quantity and vesting conditions

A summary of the quantity and vesting conditions for stock-based awards granted to the Company's employees for the three months ended March 31, 2015 was as follows:



Vesting conditions	Number of Shares of Restricted Stock Granted	Number of Restricted Stock Units Granted	Total
Performance and service conditions (1) (2)	590,100	105,400	695,500


(1)	The performance conditions with respect to restricted stock may be satisfied as follows:


(a)	For employees from North America 50% of the shares of restricted stock may be earned on the basis of performance as measured by a “EBITDA Ratio,” and 50% of the shares of restricted stock may be earned on the basis of performance as measured by a “Gross Margin Ratio”;


(b)	For employees from APAC and Europe 80% of the shares of restricted stock may be earned on the basis of performance as measured by a “EBITDA Ratio,” and 20% of the shares of restricted stock may be earned on the basis of performance as measured by a “Gross Margin Ratio”; and


(c)	For employees from Corporate office 80% of the shares of restricted stock may be earned on the basis of performance as measured by a “EBITDA Ratio,” and 20% of the shares of restricted stock may be earned on the basis of performance as measured by a “Corporate Costs Ratio.”


(2)	To the extent shares are earned on the basis of performance, such shares will vest on the basis of service as follows:


(a)	One-third of the shares vest on first anniversary;


(b)	One-third of the shares vest on second anniversary; and


(c)	One-third of the shares vest on third anniversary; provided that, in each case, the employee remains employed by the Company from the grant date through the applicable service vesting date.

Schedule of stock-based compensation expense

For the three months ended March 31, 2015 and 2014, the Company’s stock-based compensation expense related to stock options, restricted stock and restricted stock units was as follows:



	Three Months Ended March 31,
	2015		2014
Stock options	$	—	$	57
Restricted stock	385		409
Restricted stock units	148		30
Total	$	533	$	496

Changes in stock options

Changes in the Company’s stock options for the three months ended March 31, 2015 and 2014 were as follows:



	Three Months Ended March 31,
	2015				2014
	Number of Options		Weighted Average Exercise Price per Share		Number of Options		Weighted Average Exercise Price per Share
Options outstanding at January 1,	756,800		$	8.78	800,350		$	9.15
Expired/forfeited	(109,000	)	13.25		(14,050	)	13.64
Options outstanding at March 31,	647,800		8.03		786,300		9.07
Options exercisable at March 31,	647,800		$	8.03	586,300		$	10.40

Changes in restricted stock

Changes in the Company’s restricted stock for the three months ended March 31, 2015 and 2014 were as follows:



	Three Months Ended March 31,
	2015				2014
	Number of Shares of Restricted Stock		Weighted Average Grant Date Fair Value		Number of Shares of Restricted Stock		Weighted Average Grant Date Fair Value
Unvested restricted stock at January 1,	803,999		$	3.00	997,802		$	3.00
Granted	590,100		2.84		5,000		3.87
Vested	(132,775	)	3.50		(143,645	)	5.75
Forfeited	(171,622	)	3.17		(435,896	)	2.30
Unvested restricted stock at March 31,	1,089,702		$	2.82	423,261		$	2.80

Changes in restricted stock units

Changes in the Company’s restricted stock units for the three months ended March 31, 2015 and 2014 were as follows:



	Three Months Ended March 31,
	2015				2014
	Number of Restricted Stock Units		Weighted Average Grant-Date Fair Value		Number of Restricted Stock Units		Weighted Average Grant-Date Fair Value
Unvested restricted stock units at January 1,	119,940		$	3.57	115,869		$	3.65
Granted	144,664		2.84		—		—
Vested	(56,310	)	2.95		(2,792	)	3.16
Forfeited	(42,500	)	3.21		(48,160	)	2.42
Unvested restricted stock units at March 31,	165,794		$	3.24	64,917		$	4.58

Schedule of expenses and contributions for the prior years' employer-matching liability for the 401(k) plan

For the three months ended March 31, 2015 and 2014, the Company’s current year expenses and contributions to satisfy the prior years’ employer-matching liability for the 401(k) plan were as follows:



	Three Months Ended
	March 31,
($ in thousands, except otherwise stated)	2015		2014
Expense recognized for the 401(k) plan	$	75	$	162
Contributions to satisfy prior years' employer-matching liability
Number of shares of the Company's common stock issued (in thousands)	116		—
Market value per share of the Company's common stock on contribution date (in dollars)	$	2.71	$	—
Non-cash contribution made for employer matching liability	$	314	$	—
Additional cash contribution made for employer-matching liability	$	—	$	—
Total contribution made for employer-matching liability	$	314	$	—

EARNINGS (LOSS) PER SHARE (Tables)

3 Months Ended

Mar. 31, 2015

Earnings Per Share [Abstract]

Schedule of earnings per share, basic and diluted

A reconciliation of the numerators and denominators of the basic and diluted earnings (loss) per share calculations for the three months ended March 31, 2015 and 2014 were as follows:



	Three Months Ended March 31,
	2015			2014
Earnings (loss) per share ("EPS"):
EPS - basic and diluted:
Income (loss) from continuing operations	$	(0.20	)	$	(0.13	)
Income (loss) from discontinued operations	(0.01		)	(0.01		)
Net income (loss)	$	(0.21	)	$	(0.14	)
EPS numerator - basic and diluted:
Income (loss) from continuing operations	$	(6,654	)	$	(4,112	)
Income (loss) from discontinued operations	(184		)	(432		)
Net income (loss)	$	(6,838	)	$	(4,544	)
EPS denominator (in thousands):
Weighted average common stock outstanding - basic	33,053			32,641
Common stock equivalents: stock options and other stock-based awards (a)	—			—
Weighted average number of common stock outstanding - diluted	33,053			32,641

(a)

Schedule of antidilutive securities excluded from computation of earnings per share



	Three Months Ended
	March 31,
	2015	2014
Unvested restricted stock	1,089,702	423,261
Unvested restricted stock units	165,794	64,917
Stock options	647,800	786,300
Total	1,903,296	1,274,478

RESTRICTED CASH (Tables)

3 Months Ended

Mar. 31, 2015

Restricted Cash and Investments [Abstract]

Schedule of restricted cash and cash equivalents

A summary of the Company’s restricted cash included in the accompanying Condensed Consolidated Balance Sheets as of March 31, 2015 and December 31, 2014 was as follows:



	March 31, 2015		December 31, 2014
Included under the caption "Other assets":
Collateral accounts	$	115	$	618
Rental deposits	649		802
Total amount under the caption "Other assets":	$	764	$	1,420
Included under the caption "Prepaid and other":
Client guarantees	$	42	$	52
Other	133		123
Total amount under the caption "Prepaid and other"	$	175	$	175
Total restricted cash	$	939	$	1,595

PROTPERTY AND EQUIPMENT, NET (Tables)

3 Months Ended

Mar. 31, 2015

Property, Plant and Equipment, Net [Abstract]

Property, plant and equipment

As of March 31, 2015 and December 31, 2014, property and equipment, net, was as follows:



	March 31, 2015		December 31, 2014
Computer equipment	$	8,223	$	8,806
Furniture and equipment	4,588		5,352
Capitalized software costs	24,425		25,228
Leasehold improvements	20,150		21,368
	57,386		60,754
Less: accumulated depreciation and amortization	48,491		50,914
Property and equipment, net	$	8,895	$	9,840

Schedule of capital leased obligations

A summary of the Company’s equipment acquired under capital lease agreements were as follows:



	March 31, 2015		December 31, 2014
Capital lease obligation, current	$	82	$	77
Capital lease obligation, non-current	$	303	$	348

BUSINESS REORGANIZATION EXPENSES (Tables)

3 Months Ended

Mar. 31, 2015

Restructuring and Related Activities [Abstract]

Business reorganization expenses

Business reorganization expenses for the three months ended March 31, 2015 and 2014 by plan were as follows:



	Three Months Ended March 31,
	2015		2014
Previous Plans	$	534	$	114
2015 Exit Plan	809		—
Total reorganization expenses in continuing operations	$	1,343	$	114

Changes in accrued business reorganization expenses

Changes in the accrued business reorganization expenses for the three months ended March 31, 2015 were as follows:



For The Three Months Ended March 31, 2015	December 31, 2014		Changes in Estimate		Additional Charges		Payments			March 31, 2015
Lease termination payments	$	1,992	$	—	$	429	$	(525	)	$	1,896
Employee termination benefits	1,772		—		736		(744		)	1,764
Other associated costs	—		—		178		(178		)	—
Total	$	3,764	$	—	$	1,343	$	(1,447	)	$	3,660

CREDIT AGREEMENTS (Tables)

3 Months Ended

Mar. 31, 2015

Lloyds

Line of Credit Facility [Line Items]

Schedule of Line of Credit Facilities

The details of the Lloyds Agreement as of March 31, 2015 were as follows:



	March 31, 2015
Borrowing capacity	$	12,706
Less: outstanding borrowing	—
Additional borrowing availability	$	12,706
Interest rates on outstanding borrowing	2.25		%

Siena Lending Group LLC

Line of Credit Facility [Line Items]

Schedule of Line of Credit Facilities

The details of the Siena Agreement as of March 31, 2015 were as follows:



	March 31, 2015
Borrowing base	$	2,563
Less: adjustments to the borrowing base
Minimum availability	(1,000		)
Outstanding letters of credits	(385		)
Adjusted borrowing base	1,178
Less: outstanding borrowing	—
Additional borrowing availability	$	1,178
Interest rates on outstanding borrowing	5.00		%

Westpac Bank

Line of Credit Facility [Line Items]

Schedule of Line of Credit Facilities

The details of the Facility Agreement as of March 31, 2015 were as follows:



	March 31, 2015
Tranche A:
Borrowing capacity	$	7,607
Less: outstanding borrowing	—
Additional borrowing availability	$	7,607
Interest rates on outstanding borrowing	4.49		%
Tranche B:
Borrowing capacity	$	1,494
Less: outstanding borrowing	—
Additional borrowing availability	$	1,494
Interest rates on outstanding borrowing	8.28		%
Tranche C:
Financial guarantee capacity	$	3,804
Less: outstanding financial guarantee requested	(2,338		)
Additional availability for financial guarantee	$	1,466
Interest rates on financial guarantee requested	2.10		%

SEGMENT AND GEOGRAPHIC DATA (Tables)

3 Months Ended

Mar. 31, 2015

Segment Reporting [Abstract]

Schedule of segment reporting information



	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Elimination			Total
For The Three Months Ended March 31, 2015
Revenue, from external customers	$	10,978		$	53,139		$	60,200		$	—		$	—		$	124,317
Inter-segment revenue	—			—			14			—			(14		)	—
Total revenue	$	10,978		$	53,139		$	60,214		$	—		$	(14	)	$	124,317
Gross margin, from external customers	$	4,621		$	20,876		$	22,407		$	—		$	—		$	47,904
Inter-segment gross margin	(7		)	(31		)	37			—			1			—
Total gross margin	$	4,614		$	20,845		$	22,444		$	—		$	1		$	47,904
Business reorganization expenses	$	421		$	8		$	880		$	34		$	—		$	1,343
EBITDA (loss) (a)	$	(1,620	)	$	804		$	(2,150	)	$	(2,626	)	$	—		$	(5,592	)
Depreciation and amortization	102			671			228			110			—			1,111
Intercompany interest income (expense), net	—			—			(130		)	134			(4		)	—
Interest income (expense), net	(33		)	(42		)	(5		)	—			—			(80		)
Income (loss) from continuing operations before income taxes	$	(1,755	)	$	91		$	(2,513	)	$	(2,602	)	$	(4	)	$	(6,783	)
As of March 31, 2015
Accounts receivable, net	$	6,934		$	31,957		$	40,618		$	—		$	—		$	79,509
Long-lived assets, net of accumulated depreciation and amortization	$	535		$	7,300		$	2,073		$	989		$	—		$	10,897
Total assets	$	9,423		$	49,300		$	58,811		$	3,637		$	—		$	121,171



	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Inter- segment elimination			Total
For The Three Months Ended March 31, 2014
Revenue, from external customers	$	12,244		$	56,430		$	75,493		$	—		$	—		$	144,167
Inter-segment revenue	—			—			78			—			(78		)	—
Total revenue	$	12,244		$	56,430		$	75,571		$	—		$	(78	)	$	144,167
Gross margin, from external customers	$	4,502		$	20,911		$	28,616		$	—		$	—		$	54,029
Inter-segment gross margin	(3		)	(70		)	73			—			—			—
Total gross margin	$	4,499		$	20,841		$	28,689		$	—		$	—		$	54,029
Business reorganization expenses	$	91		$	—		$	23		$	—		$	—		$	114
EBITDA (loss) (a)	$	(456	)	$	(305	)	$	688		$	(2,127	)	$	—		$	(2,200	)
Depreciation and amortization	119			745			345			162			—			1,371
Intercompany interest income (expense), net	—			—			(130		)	130			—			—
Interest income (expense), net	(2		)	(42		)	11			(106		)	—			(139		)
Income (loss) from continuing operations before income taxes	$	(577	)	$	(1,092	)	$	224		$	(2,265	)	$	—		$	(3,710	)
As of March 31, 2014
Accounts receivable, net	$	16,494		$	31,258		$	51,068		$	—		$	—		$	98,820
Long-lived assets, net of accumulated depreciation and amortization	$	588		$	9,550		$	3,528		$	602		$	—		$	14,268
Total assets	$	19,688		$	58,223		$	76,718		$	4,870		$	—		$	159,499

(a)

Revenue and long-lived assets by geographic area

A summary of revenues for the three months ended March 31, 2015 and 2014 and long-lived assets and net assets by geographic area as of March 31, 2015 and 2014 were as follows:



Information by geographic region	United Kingdom		Australia		United States		Continental Europe		Other Asia Pacific		Other Americas			Total
For The Three Months Ended March 31, 2015
Revenue (a)	$	38,341	$	39,042	$	10,826	$	21,858	$	14,098	$	152		$	124,317
For The Three Months Ended March 31, 2014
Revenue (a)	$	48,469	$	42,448	$	12,019	$	27,024	$	13,982	$	225		$	144,167
As of March 31, 2015
Long-lived assets, net of accumulated depreciation and amortization (b)	$	1,744	$	4,630	$	1,512	$	321	$	2,671	$	19		$	10,897
Net assets	$	15,141	$	11,633	$	3,742	$	8,866	$	11,088	$	(18	)	$	50,452
As of March 31, 2014
Long-lived assets, net of accumulated depreciation and amortization (b)	$	2,977	$	5,968	$	1,163	$	543	$	3,582	$	35		$	14,268
Net assets	$	22,170	$	18,510	$	10,618	$	8,653	$	11,071	$	210		$	71,232

(b) Comprised of property and equipment and intangibles. Corporate assets are included in the United States.

SUBSEQUENT EVENTS (Tables)

3 Months Ended

Mar. 31, 2015

Subsequent Events [Abstract]

Disposal Groups, Including Discontinued Operations

The carrying amounts of the classes of assets and liabilities from the Legal eDiscovery business and Sweden operations included in discontinued operations were as follows:



	March 31, 2015						December 31, 2014
	eDiscovery		Sweden		Total		eDiscovery		Sweden		Total
Total assets	$	392	$	84	$	476	$	1,156	$	93	$	1,249
Total liabilities	$	2,779	$	149	$	2,928	$	3,297	$	215	$	3,512

Reported results for the discontinued operations by period were as follows:



	Three Months Ended March 31, 2015
	eDiscovery			Sweden			Total
Revenue	$	(1	)	$	—		$	(1	)
Gross margin	89			—			89
Reorganization expenses	363			(6		)	357
Impairment charges	—			—			—
Operating income (loss), excluding gain (loss) from sale of business	(267		)	(28		)	(295		)
Other non-operating income (loss), including interest	(8		)	—			(8		)
Gain (loss) from sale of discontinued operations	82			—			82
Income (loss) from discontinued operations before income taxes	(193		)	(28		)	(221		)
Provision (benefit) for income taxes	(37		)	—			(37		)
Income (loss) from discontinued operations	$	(156	)	$	(28	)	$	(184	)



	Three Months Ended March 31, 2014
	eDiscovery			Sweden			Total
Revenue	$	17,010		$	684		$	17,694
Gross margin	3,043			457			3,500
Reorganization expenses	—			—			—
Impairment charges	—			—			—
Operating income (loss), excluding gain (loss) from sale of business	(125		)	(176		)	(301		)
Other non-operating income (loss), including interest	(5		)	(4		)	(9		)
Gain (loss) from sale of discontinued operations	—			—			—
Income (loss) from discontinued operations before income taxes	(130		)	(180		)	(310		)
Provision (benefit) for income taxes	122			—			122
Income (loss) from discontinued operations	$	(252	)	$	(180	)	$	(432	)

The carrying amounts of the major class of assets and liabilities were as follows:



	March 31, 2015
Cash and cash equivalents	$	1,520
Account receivable, net	6,864
Other assets	580
Total assets	$	8,964
Total liabilities	$	5,555

ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS - Balance Sheet Disclosures (Details) (USD $) In Thousands, unless otherwise specified	Mar. 31, 2015	Dec. 31, 2014
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total assets	$ 476	$ 1,249
Total liabilities	2,928	3,512
eDiscovery \| Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total assets	392	1,156
Total liabilities	2,779	3,297
Sweden \| Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total assets	84	93
Total liabilities	$ 149	$ 215

ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS - Income Statement Disclosures (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenue	$ (1)	$ 17,694
Gross margin	89	3,500
Reorganization expenses	357	0
Impairment charges	0	0
Operating income (loss), excluding gain (loss) from sale of business	(295)	(301)
Other non-operating income (loss), including interest	(8)	(9)
Gain (loss) from sale of discontinued operations	82	0
Income (loss) from discontinued operations before income taxes	(221)	(310)
Provision (benefit) for income taxes	(37)	122
Income (loss) from discontinued operations	(184)	(432)
eDiscovery
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenue	(1)	17,010
Gross margin	89	3,043
Reorganization expenses	363	0
Impairment charges	0	0
Operating income (loss), excluding gain (loss) from sale of business	(267)	(125)
Other non-operating income (loss), including interest	(8)	(5)
Gain (loss) from sale of discontinued operations	82	0
Income (loss) from discontinued operations before income taxes	(193)	(130)
Provision (benefit) for income taxes	(37)	122
Income (loss) from discontinued operations	(156)	(252)
Sweden
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenue	0	684
Gross margin	0	457
Reorganization expenses	(6)	0
Impairment charges	0	0
Operating income (loss), excluding gain (loss) from sale of business	(28)	(176)
Other non-operating income (loss), including interest	0	(4)
Gain (loss) from sale of discontinued operations	0	0
Income (loss) from discontinued operations before income taxes	(28)	(180)
Provision (benefit) for income taxes	0	0
Income (loss) from discontinued operations	$ (28)	$ (180)

ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS - Narrative (Details) (US IT, USD $)	3 Months Ended		0 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	May 08, 2015 Subsequent events
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Sale of US IT business			$ 17,000,000
Pre-tax (loss) profit	$ (163,000)	$ 473,000

REVENUE, DIRECT COSTS AND GROSS MARGIN Revenue, Direct Costs and Gross Margin (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Revenue Direct Costs And Gross Margin Line Items [Line Items]
Revenue	$ 124,317	$ 144,167
Direct costs	76,413	90,138
Gross margin	47,904	54,029
Temporary Contracting
Revenue Direct Costs And Gross Margin Line Items [Line Items]
Revenue	86,580	102,169
Direct costs	73,616	86,795
Gross margin	12,964	15,374
Permanent Recruitment
Revenue Direct Costs And Gross Margin Line Items [Line Items]
Revenue	28,106	29,697
Direct costs	485	486
Gross margin	27,621	29,211
Other Than Temporary Contracting and Permanent Recruitment
Revenue Direct Costs And Gross Margin Line Items [Line Items]
Revenue	9,631	12,301
Direct costs	2,312	2,857
Gross margin	$ 7,319	$ 9,444

STOCK-BASED COMPENSATION Stock-Based Compensation (Details) (USD $) In Thousands, except Share data, unless otherwise specified	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock reserved for issuance to participants	1,694,613
Number of Shares Issued under a Share-based Compensation Arrangement, Which Have Vesting Conditions associated with Performance and Service Conditions	695,500
Fifty percent of the shares of restricted stock may be earned on the basis of performance	50.00%
Stock-based compensation	$ 533	$ 496
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation	0	57
Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares Issued under a Share-based Compensation Arrangement, Which Have Vesting Conditions associated with Performance and Service Conditions	590,100
Percentage of stock earned based on gross margin ratio	50.00%
Granted, Number of share of restricted stock (units)	590,100	5,000
Stock-based compensation	385	409
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares Issued under a Share-based Compensation Arrangement, Which Have Vesting Conditions associated with Performance and Service Conditions	105,400
Granted, Number of share of restricted stock (units)	144,664	0
Stock-based compensation	$ 148	$ 30
APAC and Europe \| Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of stock earned based on gross margin ratio	20.00%
Percentage of stock earned based on EBITDA ratio	80.00%
Corporate \| Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of stock earned based on EBITDA ratio	80.00%
Percentage of shares earned based on corporate costs ratio	20.00%
Non-Employee Director \| Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Number of share of restricted stock (units)	39,264

STOCK-BASED COMPENSATION Stock options activity (Details) (Stock options, USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Stock options
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]
Options outstanding, weighted average exercise price per share, At the Beginning of the Year	$ 8.78	$ 9.15
Expired, weighted average exercise price per share	$ 13.25	$ 13.64
Options outstanding, weighted average exercise price per share, At the End of the Period	$ 8.03	$ 9.07
Options exercisable, weighted average exercise price per share, At the End of the Period	$ 8.03	$ 10.40
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Options outstanding, Number of Options, At the Beginning of the Year	756,800	800,350
Expired, number of options	(109,000)	(14,050)
Options outstanding, Number of Options, At the End of the Period	647,800	786,300
Options exercisable, Number of Options, At the End of the Period	647,800	586,300

STOCK-BASED COMPENSATION Restricted stock (Details) (Restricted stock, USD $) In Thousands, except Share data, unless otherwise specified	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average service period	1 year 9 months 4 days
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized	$ 2,365
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Non-vested restricted stock (units), weighted average grant date fair value, At the Beginning of the Year	$ 3.00	$ 3.00
Granted, weighted average grant date fair value	$ 2.84	$ 3.87
Vested, weighted average grant date fair value	$ 3.50	$ 5.75
Forfeited, weighted average grant date fair value	$ 3.17	$ 2.30
Non-vested restricted stock (units), weighted average grant date fair value, At the End of the Period	$ 2.82	$ 2.80
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Non-vested restricted stock (units), number of shares of restricted stock (unit), At the Beginning of the Year	803,999	997,802
Granted, Number of share of restricted stock (units)	590,100	5,000
Vested, number of share of restricted stock (units)	(132,775)	(143,645)
Forfeited, number of share of restricted stock	(171,622)	(435,896)
Non-vested restricted stock (units), number of shares of restricted stock (unit), At the End of the Period	1,089,702	423,261

STOCK-BASED COMPENSATION Restricted stock units (Details) (Restricted stock units, USD $) In Thousands, except Share data, unless otherwise specified	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average service period	1 year 9 months 18 days
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized	$ 364
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Non-vested restricted stock (units), weighted average grant date fair value, At the Beginning of the Year	$ 3.57	$ 3.65
Granted, weighted average grant date fair value	$ 2.84	$ 0.00
Vested, weighted average grant date fair value	$ 2.95	$ 3.16
Forfeited, weighted average grant date fair value	$ 3.21	$ 2.42
Non-vested restricted stock (units), weighted average grant date fair value, At the End of the Period	$ 3.24	$ 4.58
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Non-vested restricted stock (units), number of shares of restricted stock (unit), At the Beginning of the Year	119,940	115,869
Granted, Number of share of restricted stock (units)	144,664	0
Vested, number of share of restricted stock (units)	(56,310)	(2,792)
Forfeited, number of share of restricted stock	(42,500)	(48,160)
Non-vested restricted stock (units), number of shares of restricted stock (unit), At the End of the Period	165,794	64,917

STOCK-BASED COMPENSATION Defined contribution plan and non-cash employer-matching contributions (Details) (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Discolusre of Defined Contribution Plan Related Costs, Share-based Payments [Abstract]
Share-based compensation arrangement award vesting period	5 years
Defined contribution pan, maximum annual contribution per employee percent	15.00%
Defined contribution plan, employer matching contribution percent	3.00%
Expense recognized for the 401(k) plan	$ 75	$ 162
Number of shares of the Company's common stock issued (in thousands)	0	0
Market value per share of the Company's common stock on contribution date (in dollars)	$ 2.71	$ 0.00
Non-cash contribution made for employer matching liability	0	0
Additional cash contribution made for employer-matching liability	0	0
Total contribution made for employer-matching liability	$ 0	$ 0

INCOME TAXES (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Tax open years subject to examination [Line Items]
Income tax benefit (provision)	$ (129)	$ 402
Pre-tax income (loss)	(6,783)	(3,710)
Effective income tax rate	1.90%	(10.80%)
U.S. Federal statutory rate	35.00%
Unrecognized tax benefits	2,292		2,397
Accrued interest and penalties	529		554
Estimated interest and penalties benefit	14	(5)
U.S. Federal [Member]
Tax open years subject to examination [Line Items]
Open Tax Year	2011
Other U.S. state and local juristictions [Member]
Tax open years subject to examination [Line Items]
Open Tax Year	2010
United Kingdon
Tax open years subject to examination [Line Items]
Open Tax Year	2013
Australia
Tax open years subject to examination [Line Items]
Open Tax Year	2010
Other Jurisdictions [Member]
Tax open years subject to examination [Line Items]
Open Tax Year	2009
Minimum
Tax open years subject to examination [Line Items]
Possible decrease of unrecognized tax benefits	500
Maximum
Tax open years subject to examination [Line Items]
Possible decrease of unrecognized tax benefits	$ 700

EARNINGS (LOSS) PER SHARE (Computation of basic and diluted earnings (loss) per share) (Details) (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Earnings (loss) per share (EPS):
Income (loss) from continuing operations (in dollars per share)	$ (0.20)	$ (0.13)
Income (loss) from discontinued operations (in dollars per share)	$ (0.01)	$ (0.01)
Basic and diluted earnings (loss) per share	$ (0.21)	$ (0.14)
EPS numerator - basic and diluted:
Income (loss) from continuing operations	$ (6,654)	$ (4,112)
Income (loss) from discontinued operations, net of income taxes	(184)	(432)
Net income (loss)	$ (6,838)	$ (4,544)
EPS denominator:
Weighted-average common stock outstanding - basic (in shares)	33,053	32,641
Common stock equivalents: stock options and other stock-based awards (a)	0	0
Weighted-average number of common stock outstanding - diluted (in shares)	33,053	32,641

EARNINGS (LOSS) PER SHARE (Antidilutive securities excluded from the computation of earnings (loss) per share) (Details)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	1,903,296	1,274,478
Unvested restricted stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	1,089,702	423,261
Unvested restricted stock units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	165,794	64,917
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	647,800	786,300

RESTRICTED CASH (Details) (USD $) In Thousands, unless otherwise specified	Mar. 31, 2015	Dec. 31, 2014
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	$ 939	$ 1,595
Other Noncurrent Assets [Member]
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	764	1,420
Other Noncurrent Assets [Member] \| Collateral accounts
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	115	618
Other Noncurrent Assets [Member] \| Rental deposits
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	649	802
Prepaid Expenses and Other Current Assets [Member]
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	175	175
Prepaid Expenses and Other Current Assets [Member] \| Others
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	133	123
Prepaid Expenses and Other Current Assets [Member] \| Client guarantees
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	$ 42	$ 52

PROPERTY AND EQUIPMENT, NET Property and Equipment, Net (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 57,386		$ 60,754
Less: acccumulated depreciation and amortization	48,491		50,914
Property and equipment, net	8,895		9,840
Capital expenditure not yet placed in service	240		1,006
Capital lease obligation, current	82		77
Capital lease obligation, non-current	303		348
Capital expenditures for landlord funded tenant improvements	0	630
Computer equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	8,223		8,806
Furniture and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	4,588		5,352
Capitalized software costs
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	24,425		25,228
Leasehold and building improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 20,150		$ 21,368

BUSINESS REORGANIZATION EXPENSES (Changes in accrued business reorganization expenses) (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended
	Mar. 31, 2015
Restructuring Reserve [Roll Forward]
Balance, beginning of year	$ 3,764
Changes in estimate	0
Additional charges	1,343
Payments	(1,447)
Balance, end of period	3,660
Lease termination payments
Restructuring Reserve [Roll Forward]
Balance, beginning of year	1,992
Changes in estimate	0
Additional charges	429
Payments	(525)
Balance, end of period	1,896
Employee termination benefits
Restructuring Reserve [Roll Forward]
Balance, beginning of year	1,772
Changes in estimate	0
Additional charges	736
Payments	(744)
Balance, end of period	1,764
Other associated costs
Restructuring Reserve [Roll Forward]
Balance, beginning of year	0
Changes in estimate	0
Additional charges	178
Payments	(178)
Balance, end of period	$ 0

BUSINESS REORGANIZATION EXPENSES (Narrative) (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended	1 Months Ended
	Mar. 31, 2015 position	Feb. 28, 2015 2015 Restructuring Plan	Mar. 31, 2015 Luxembourg Operations 2015 Restructuring Plan	Mar. 31, 2015 US IT 2015 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Reorganization expenses		$ 855	$ 300	$ 420
Number of positions eliminated	51

COMMITMENTS AND CONTINGENCIES (Details) (USD $) In Thousands, unless otherwise specified			3 Months Ended
	Mar. 31, 2015	Dec. 31, 2014	Mar. 31, 2015 Key members of management
Commitments And Contingencies [Line Items]
Usual length of consulting, employment and non-compete agreements			1 year
Loss contingency accrual	$ 331	$ 376
Asset retirement obligation:
Total asset retirement obligations	$ 2,205	$ 2,461

CREDIT AGREEMENTS (Details)	3 Months Ended				0 Months Ended			0 Months Ended			0 Months Ended	3 Months Ended		3 Months Ended				3 Months Ended										3 Months Ended						3 Months Ended				3 Months Ended				3 Months Ended
CREDIT AGREEMENTS (Details)	Mar. 31, 2015 Lloyds USD ($)	Mar. 31, 2015 Lloyds GBP (£)	Aug. 01, 2014 Lloyds USD ($)	Aug. 01, 2014 Lloyds GBP (£)	Aug. 01, 2014 Lloyds Credit Facility Lending based on Billed Revenue [Member]	Aug. 01, 2014 Lloyds Credit Facility Lending based on Billed Revenue [Member] USD ($)	Aug. 01, 2014 Lloyds Credit Facility Lending based on Billed Revenue [Member] GBP (£)	Aug. 01, 2014 Lloyds Credit Facility Lending based on Unbilled Revenue [Member]	Aug. 01, 2014 Lloyds Credit Facility Lending based on Unbilled Revenue [Member] USD ($)	Aug. 01, 2014 Lloyds Credit Facility Lending based on Unbilled Revenue [Member] GBP (£)	Nov. 09, 2014 Siena Lending Group LLC	Mar. 31, 2015 Siena Lending Group LLC USD ($)	Aug. 01, 2014 Siena Lending Group LLC USD ($)	Mar. 31, 2015 Westpac Bank	Mar. 31, 2015 Westpac Bank Line of Credit [Member] USD ($)	Mar. 31, 2015 Westpac Bank Line of Credit [Member] AUD	Mar. 31, 2014 Westpac Bank Line of Credit [Member]	Mar. 31, 2015 Westpac Bank Invoice Discounting Facility USD ($)	Mar. 31, 2015 Westpac Bank Invoice Discounting Facility AUD	Mar. 31, 2015 Westpac Bank Invoice Discounting Facility Bank Bill Rate	Mar. 31, 2015 Westpac Bank Overdraft Facility USD ($)	Mar. 31, 2015 Westpac Bank Overdraft Facility NZD	Mar. 31, 2015 Westpac Bank Overdraft Facility Commercial Lending Rate	Mar. 31, 2015 Westpac Bank Financial Guarantee Facility USD ($)	Mar. 31, 2015 Westpac Bank Financial Guarantee Facility AUD	Mar. 31, 2015 Lending Arrangements Belgium, Netherlands, Singapore, and Mainland China Banks Overdraft Facility USD ($)	Mar. 31, 2015 Lending Arrangements Netherlands and Belgium Banks Overdraft Facility EURIBOR	Mar. 31, 2015 Belgium Subsidiary Lending Arrangements Belgium Bank	Mar. 31, 2015 Belgium Subsidiary Lending Arrangements Belgium Bank Overdraft Facility USD ($)	Mar. 31, 2015 Belgium Subsidiary Lending Arrangements Belgium Bank Overdraft Facility EUR (€)	Mar. 31, 2015 Netherlands subsidiary Lending Arrangements Netherlands Bank years	Mar. 31, 2015 Netherlands subsidiary Lending Arrangements Netherlands Bank Overdraft Facility USD ($)	Mar. 31, 2015 Netherlands subsidiary Lending Arrangements Netherlands Bank Overdraft Facility EUR (€)	Mar. 31, 2015 Singapore Subsidiary Overdraft Facility Singapore Prime Rate	Mar. 31, 2015 Singapore Subsidiary Lending Arrangements Singapore Bank USD ($) years	Mar. 31, 2015 Singapore Subsidiary Lending Arrangements Singapore Bank SGD	Mar. 31, 2015 Singapore Subsidiary Lending Arrangements Singapore Bank Overdraft Facility Singapore Prime Rate	Mar. 31, 2015 Base Rate Lloyds	Nov. 09, 2014 Before Disposal of eDiscovery Business Siena Lending Group LLC USD ($)	Aug. 01, 2014 Before Disposal of eDiscovery Business Siena Lending Group LLC USD ($)	Nov. 09, 2014 After Disposal of eDiscovery Business Siena Lending Group LLC USD ($)	Mar. 31, 2015 Tranche A Invoice Discounting Facility	Mar. 31, 2015 Tranche B
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity	$ 12,706,000		$ 22,229,000	£ 15,000,000		$ 17,783,000	£ 12,000,000		$ 4,446,000	£ 3,000,000		$ 2,563,000						$ 7,607,000	10,000,000		$ 1,494,000	2,000,000		$ 3,804,000	5,000,000				$ 1,074,000	€ 1,000,000		$ 1,597,000	€ 1,487,000		$ 364,000	500,000				$ 10,000,000	$ 5,000,000
Eligible work in progress temporary receivables					83.00%			75.00%
Eligible work in progress permanent receivables								25.00%
Letters of credit, maximum borrowing capacity													1,000,000
Debt instrument, interest rate increase											1.75%									1.10%			1.83%											1.75%				1.75%
Line of credit facility, covenant, maximum credit dilution	5.00%	5.00%
Outstanding letters of credit												385,000
Less: outstanding borrowing																		0			0
Additional borrowing availability	12,706,000											1,178,000						7,607,000			1,494,000
Interest rates on outstanding borrowing (as a percent)	2.25%	2.25%										5.00%						4.49%	4.49%		8.28%	8.28%					2.50%										6.00%
Minimum fixed charges coverage ratio required under waiver period																	1.5
Commitment fee percentage																		0.90%	0.90%		0.65%	0.65%		2.10%	2.10%																	1.50%	0.96%
Borrowing capacity																		7,607,000			1,494,000
Financial guarantee capacity																								3,804,000
Less: outstanding financial guarantee requested																								(2,338,000)
Additional availability for financial guarantee																								1,466,000
Interest rates on financial guarantee requested																								2.10%	2.10%
Tangible net worth															85.00%	85.00%
Minimum tangible net amount															13,312,000	17,500,000
Maximum borrowing base ratio															0.8	0.8
Lending arrangement expiration																															1				1	1
Terminated notice period														90 days														15 days
Line of credit facility, average outstanding amount																										1,547,000
Debt, weighted average interest rate																										3.99%
Minimum excess availability												1,000,000																											2,000,000		1,000,000
Ongoing minimum fixed charges coverage ratio elimination and availability block											1.1
Interest rate, minimum (as a percent)											3.25%
Interest rate (as a percent)											4.50%
Termination fee (as a percent)												2.00%
Termination fee												100,000
Minimum availability required	$ 2,964,000	£ 2,000,000

CREDIT AGREEMENTS - Credit Facilities (Details)	Mar. 31, 2015 Lloyds USD ($)	Aug. 01, 2014 Lloyds USD ($)	Aug. 01, 2014 Lloyds GBP (£)	Mar. 31, 2015 Siena Lending Group LLC USD ($)
Line of Credit Facility [Line Items]
Borrowing capacity	$ 12,706,000	$ 22,229,000	£ 15,000,000	$ 2,563,000
Less: adjustments to the borrowing base
Minimum availability				(1,000,000)
Outstanding letters of credits				(385,000)
Adjusted borrowing base				1,178,000
Less: outstanding borrowing	0			0
Additional borrowing availability	$ 12,706,000			$ 1,178,000
Interest rates on outstanding borrowing (as a percent)	2.25%			5.00%

ACCUMUATED OTHER COMPREHENSIVE INCOME (LOSS) (Details) (USD $) In Thousands, unless otherwise specified	Mar. 31, 2015	Dec. 31, 2014
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Foreign currency translation adjustments	$ 10,724	$ 13,485
Pension plan obligations	109	128
Accumulated other comprehensive income (loss)	$ 10,833	$ 13,613

SEGMENT AND GEOGRAPHIC DATA Segment Information (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended
	Mar. 31, 2015 segments	Mar. 31, 2014	Dec. 31, 2014
Segment Reporting Information [Line Items]
Number of Reportable Segments	3
Revenue, from external customers	$ 124,317	$ 144,167
Inter-segment revenue	0	0
Total revenue	124,317	144,167
Gross margin, from external customers	47,904	54,029
Inter-segment gross margin	0	0
Gross margin	47,904	54,029
Business reorganization expenses	1,343	114
EBITDA (loss)	(5,592)	(2,200)
Depreciation and amortization	1,111	1,371
Intercompany interest income (expense), net	0	0
Interest income (expense), net	(80)	(139)
Income (loss) from continuing operation before provision for income taxes	(6,783)	(3,710)
Accounts receivable, net	79,509	98,820	74,079
Long-lived assets, net of accumulated depreciation and amortization	10,897	14,268
Total assets	121,171	159,499	139,672
Hudson Americas
Segment Reporting Information [Line Items]
Revenue, from external customers	10,978	12,244
Inter-segment revenue	0	0
Total revenue	10,978	12,244
Gross margin, from external customers	4,621	4,502
Inter-segment gross margin	(7)	(3)
Gross margin	4,614	4,499
Business reorganization expenses	421	91
EBITDA (loss)	(1,620)	(456)
Depreciation and amortization	102	119
Intercompany interest income (expense), net	0	0
Interest income (expense), net	(33)	(2)
Income (loss) from continuing operation before provision for income taxes	(1,755)	(577)
Accounts receivable, net	6,934	16,494
Long-lived assets, net of accumulated depreciation and amortization	535	588
Total assets	9,423	19,688
Hudson Asia Pacific
Segment Reporting Information [Line Items]
Revenue, from external customers	53,139	56,430
Inter-segment revenue	0	0
Total revenue	53,139	56,430
Gross margin, from external customers	20,876	20,911
Inter-segment gross margin	(31)	(70)
Gross margin	20,845	20,841
Business reorganization expenses	8	0
EBITDA (loss)	804	(305)
Depreciation and amortization	671	745
Intercompany interest income (expense), net	0	0
Interest income (expense), net	(42)	(42)
Income (loss) from continuing operation before provision for income taxes	91	(1,092)
Accounts receivable, net	31,957	31,258
Long-lived assets, net of accumulated depreciation and amortization	7,300	9,550
Total assets	49,300	58,223
Hudson Europe
Segment Reporting Information [Line Items]
Revenue, from external customers	60,200	75,493
Inter-segment revenue	14	78
Total revenue	60,214	75,571
Gross margin, from external customers	22,407	28,616
Inter-segment gross margin	37	73
Gross margin	22,444	28,689
Business reorganization expenses	880	23
EBITDA (loss)	(2,150)	688
Depreciation and amortization	228	345
Intercompany interest income (expense), net	(130)	(130)
Interest income (expense), net	(5)	11
Income (loss) from continuing operation before provision for income taxes	(2,513)	224
Accounts receivable, net	40,618	51,068
Long-lived assets, net of accumulated depreciation and amortization	2,073	3,528
Total assets	58,811	76,718
Corporate
Segment Reporting Information [Line Items]
Revenue, from external customers	0	0
Inter-segment revenue	0	0
Total revenue	0	0
Gross margin, from external customers	0	0
Inter-segment gross margin	0	0
Gross margin	0	0
Business reorganization expenses	34	0
EBITDA (loss)	(2,626)	(2,127)
Depreciation and amortization	110	162
Intercompany interest income (expense), net	134	130
Interest income (expense), net	0	(106)
Income (loss) from continuing operation before provision for income taxes	(2,602)	(2,265)
Accounts receivable, net	0	0
Long-lived assets, net of accumulated depreciation and amortization	989	602
Total assets	3,637	4,870
Elimination
Segment Reporting Information [Line Items]
Revenue, from external customers	0	0
Inter-segment revenue	(14)	(78)
Total revenue	(14)	(78)
Gross margin, from external customers	0	0
Inter-segment gross margin	1	0
Gross margin	1	0
Business reorganization expenses	0	0
EBITDA (loss)	0	0
Depreciation and amortization	0	0
Intercompany interest income (expense), net	(4)	0
Interest income (expense), net	0	0
Income (loss) from continuing operation before provision for income taxes	(4)	0
Accounts receivable, net	0	0
Long-lived assets, net of accumulated depreciation and amortization	0	0
Total assets	$ 0	$ 0

SEGMENT AND GEOGRAPHIC DATA Geographic Data Reporting (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Segment Reporting Information [Line Items]
Revenue	$ 124,317	$ 144,167
Long-lived assets, net of accumulated depreciation and amortization	10,897	14,268
Net assets	50,452	71,232	59,257
United Kingdon
Segment Reporting Information [Line Items]
Revenue	38,341	48,469
Long-lived assets, net of accumulated depreciation and amortization	1,744	2,977
Net assets	15,141	22,170
Australia
Segment Reporting Information [Line Items]
Revenue	39,042	42,448
Long-lived assets, net of accumulated depreciation and amortization	4,630	5,968
Net assets	11,633	18,510
United States
Segment Reporting Information [Line Items]
Revenue	10,826	12,019
Long-lived assets, net of accumulated depreciation and amortization	1,512	1,163
Net assets	3,742	10,618
Europe
Segment Reporting Information [Line Items]
Revenue	21,858	27,024
Long-lived assets, net of accumulated depreciation and amortization	321	543
Net assets	8,866	8,653
Asia Pacific
Segment Reporting Information [Line Items]
Revenue	14,098	13,982
Long-lived assets, net of accumulated depreciation and amortization	2,671	3,582
Net assets	11,088	11,071
Other Americas
Segment Reporting Information [Line Items]
Revenue	152	225
Long-lived assets, net of accumulated depreciation and amortization	19	35
Net assets	$ (18)	$ 210

SUBSEQUENT EVENTS (Details)			1 Months Ended		3 Months Ended		0 Months Ended	3 Months Ended		0 Months Ended
SUBSEQUENT EVENTS (Details)	Mar. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Apr. 30, 2015 Subsequent events USD ($)	Mar. 31, 2015 Chief Executive Officer USD ($)	Mar. 31, 2015 US IT USD ($)	Mar. 31, 2014 US IT USD ($)	May 08, 2015 US IT Subsequent events USD ($)	Mar. 31, 2015 Netherlands Operations USD ($)	Mar. 31, 2014 Netherlands Operations USD ($)	May 07, 2015 Netherlands Operations Subsequent events USD ($)	May 07, 2015 Netherlands Operations Subsequent events EUR (€)
Subsequent Event [Line Items]
Sale of business							$ 17,000,000			$ 9,132,000	€ 8,087,000
Deferred revenue					156,000
Expected loss on sale of business										1,000,000
Accumulated foreign currency translation losses	(10,724,000)	(13,485,000)						6,600,000
Pre-tax (loss) profit					(163,000)	473,000		356,000	342,000
Cash and cash equivalents								1,520,000
Account receivable, net					4,656,000			6,864,000
Other assets								580,000
Total assets	476,000	1,249,000			4,744,000			8,964,000
Total liabilities	2,928,000	3,512,000			1,721,000			5,555,000
Percentage of board of director votes			66.67%
Estimated possible compensation expense due to change in control			3,000,000
Accrued severance liability				665,000
Range of possible loss, maximum				$ 2,000,000

GOODWILL (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended
	Mar. 31, 2015
Goodwill [Roll Forward]
Goodwill, At the Beginning of the Year	$ 2,028
Currency translation	0
Goodwill, At the End of the Period	$ 2,028

DESCRIPTION OF BUSINESS (Details)	3 Months Ended
DESCRIPTION OF BUSINESS (Details)	Mar. 31, 2015 segments Country
Description of Business [Abstract]
Number of Countries in which Entity Operates	18
Number of Reportable Segments	3