SFN Group Corporate Executive Management Variable Pay Plan 2010 Variable Pay Plan

Exhibit 10.2

SFN Group

Corporate Executive

Management Variable Pay Plan

2010 Variable Pay Plan

For Plan Year: Fiscal 2010

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Introduction

The following Variable Pay Plan (the “Plan”) is designed to reward Plan Eligible Associates for achievement of specific goals as well as to provide an incentive to retain talent and encourage future performance with Spherion (“The Company”).  This Plan has been established to align your individual success with that of Spherion.

Your dedication and commitment to the Company is greatly appreciated.  Thank you for your continued support now and in the future.

Effective Date/Plan Year

This Plan is in effect beginning December 28, 2009 through December 26, 2010 (the “Plan Year”).  This Plan supersedes any prior plans as of the date it becomes effective.  This Plan may be extended beyond the Plan Year at the sole discretion of Spherion.

Eligibility

Eligibility to participate in this Plan is within Spherion’s sole discretion, but in general is based on an Associate’s position.  For purposes of this Plan, the term Plan Eligible Associate means an Associate who Spherion determines is eligible to participate in this Plan.

Eligibility begins on the first day of the accounting quarter after an Associate begins employment as a Plan Eligible Associate and terminates immediately when an Associate’s employment as a Plan Eligible Associate ends.

A plan acknowledgement stating that a Plan Eligible Associate has received his/her plan document and agrees to the terms and conditions contained within the plan document is a requirement to be eligible to participate in this Plan.

Change of Positions/Leave of Absence/ Other types of Pro-rated Compensation

In order to be eligible for or earn any compensation under this Plan, a Plan Eligible Associate must remain employed by Spherion in some capacity through the last date of the Variable Pay Period.  If the Plan Eligible Associate does not meet this condition, he/she will not earn any compensation under this Plan (see the Variable Pay Period/Payment section below).  If a Plan Eligible Associate meets this condition, but was actively employed as a Plan Eligible Associate for only a part of the Variable Pay Period, his/her compensation under this Plan will be pro-rated based on the number of full weeks he/she was actively employed as a Plan Eligible Associate.  Some examples include:

1.               New Hire

2.               Leave of Absence - LOA

3.               Change in Work Classification Status (full-time vs. part-time)

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4.               Position Changes resulting in Incentive Plan &/or Salary Changes

5.               P&L Roll Up Structure Changes (with no position change)

For a detailed explanation of the administrative policies on how these and other types of Personnel Changes affect the Plan Eligible Associate’s compensation, please refer to the Pro-Ration Guidelines.

Components

A Plan Eligible Associate has a Variable Pay Opportunity which is determined as a percentage (%) of his/her base salary.

The Variable Pay Opportunity is made up of two components: (1) Adjusted Earnings per Share (EPS) from Continuing Operations and (2) Individual & Operational Goal Measurement.  The specifics of these components are described in more detail below.

To the extent permitted by the law, Spherion shall have the right to withhold, deduct, and/or set off any and all amounts for bad debts (including write-offs), re-bills, credits, or other adjustments from the payment calculations.

1.              Adjusted Earnings per Share (EPS) from Continuing Operations:  80% of the Variable Pay Opportunity is based on the Company attaining adjusted EPS from continuing operations Target for fiscal year 2010.  In order for a Plan Eligible Associate to earn any compensation under this adjusted EPS component, the Company must attain a minimum adjusted EPS threshold from continuing operations as represented in the scale below.  The adjusted EPS component will not be earned if 2010 adjusted EPS from continuing operations is less than the threshold.  If the adjusted EPS threshold is reached, the component payout will be precisely interpolated between Goal Levels as reflected in the chart below.

The Executive Team’s 2010 annual incentive opportunity will be conditioned on certain pre-established EPS levels as summarized below:

If the adjusted EPS threshold is attained, the payout will be precisely interpolated between Performance Levels.  100% of any amount earned pursuant to the EPS performance may be adjusted positively or negatively at the discretion of the Board of Directors after considering the Company’s performance compared with its peer companies.

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Note: Adjusted EPS from Continuing Operations will be adjusted to reflect the impact of any acquisitions based on the development and finalization of the acquired company’s Board approved business plan.

2.              Individual & Operational Goal Measurement.   20% of the Variable Pay Opportunity is based on the attainment of one or more categories of the Individual and Operational Goals.  Each Component will be weighted equally for achievement.

The three main categories of Individual and Operational goals are as follows:

a.               Sales Excellence CUE Scorecard

b.              Key Employee Voluntary Turnover Ratio

c.               Core Value Partnering

Individual goals and performance measures are assigned to each operational goal.  If the assigned category goal is reached, the component payout will be precisely interpolated between Goal Levels as reflected in the chart below:

Variable Pay Period/ Payment

The “Variable Pay Period” is the Plan Year.  Compensation under this Plan is based on annual results and is therefore earned on an annual basis.  A Plan Eligible Associate must be employed by Spherion through the last date of the Variable Pay Period to be eligible for or earn any compensation under this Plan (see Termination of Employment section below).  Any compensation earned under this Plan will be paid within 45 business days after the close of the accounting year.