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EXHIBIT 10.26

November 22, 2000


Gregory M. Nichols
440 N.E. 92nd Street
Miami Shores, Florida 33138

Dear Greg:

We are very pleased to confirm our discussion regarding your joining Staff
Leasing (SL) as Senior Vice President Human Resources and General Counsel. As
discussed, this position reports to the Chief Executive Officer. The following
should adequately outline the terms of our employment offer.

   Base Salary:               Your base salary would be $7,115.38 bi-weekly.

   Hiring/relocation Bonus:   An $80,000 relocation bonus would be paid; $50,000
                              upon date of hire, and $30,000 upon completion of
                              your relocation to permanent housing in the
                              Bradenton area. The $30,000 is intended to cover
                              all temporary living costs and travel between your
                              current residence and any temporary residence in
                              the Bradenton area. These payments would be
                              taxable income to you. In addition, STFF would pay
                              the cost of moving your household goods to
                              Bradenton directly to a moving carrier of its
                              choice.

   Start date:                Your first day of employment will be January
                              2, 2001.

   Bonus Provisions:          On an annual basis, you would be eligible for a
                              bonus payment of 30% of base salary. Subsequent
                              bonus percentages will be determined annually by
                              the Compensation Committee of the Board of
                              Directors and paid in the same manner as the other
                              Officers of the Company.

   Stock Options:             STFF will grant you 75,000 non-qualified stock
                              options under the terms of the Staff Leasing, Inc.
                              1997 Stock Incentive Plan. The exercise price will
                              be the fair market value (last closing price) of
                              the underlying shares on your first day of
                              employment. These options vest over a four-year
                              period at 25% per year, commencing on the one year
                              anniversary of your date of full-time hire.

   Change of Control          STFF would give you a change of control agreement
   Agreement:                 with a one year salary continuation clause in the
                              event of your termination due to a change of
                              control.

   Salary Protection:         STFF agrees that if it terminates you for any
                              reason other than for cause during the first two
                              years of your employment with STFF, that it will
                              continue to pay you at your current base pay for
                              the lesser of one year or until you find other
                              employment.

   Vacation:                  Twenty (20) days will be available during 2001
                              based on a start date of January 2 and in future
                              years.

   Health Insurance:          STFF will contribute towards family medical and
                              dental insurance for you and your eligible
                              dependents based on the HMO package (BCBS Health
                              Options currently) approved for official use. See
                              the attached Schedule of Health Benefit
                              Contributions for more details. You must enroll
                              within your first 60 days of employment. If you do
                              not enroll within your first 60 days, you must
                              wait for the next annual enrollment or qualifying
                              event. Coverage does not begin until the 90th
                              day. Please consult Hazel Groome, Internal
                              Benefits Coordinator for enrollment information.


All full-time employees are subject to successful completion of an initial
ninety (90) day new hire orientation period. Of course, your employment with SL
would be considered employment-at-will, and your tenure in this position would
be dependent upon your individual performance and other factors such as business
conditions. You would have the right to terminate your employment at any time
for any reason, and we have that same right. As a condition of employment, you
will be required to sign our standard non-competition and confidentiality
agreement (attached) on your first day of employment. And, you should know that
compensation and benefit plans are subject to future adjustment as part of
on-going program reviews.

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Gregory M. Nichols
November 22, 2000
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If you are subject to any agreement or understanding with any other person or
business entity that might affect the performance of your duties as an employee
of STFF, you warrant that you have provided copies of all such written
agreements or understandings to STFF and have made any unwritten understandings
known to STFF via appropriate documentation. You acknowledge that STFF wants you
to abide by any valid agreements you may have previously made and understand
that STFF does not wish to interfere with your duties under any such prior
agreements. You warrant that during your term of employment with STFF you will
not breach or violate any agreement or understanding to which you are subject,
through the performance of your duties as an employee of STFF. You agree that,
during the term of employment with STFF, you will not bring onto the premises of
STFF any unpublished document or any property belonging to your former employers
or companies, if any, unless consented to in writing by such employers or
companies.

Should you accept a full-time offer of employment, you will be required to
execute an agreement in which you agree to resolve any dispute(s) arising out
of, or concerning your employment pursuant to Staff Leasing's Internal Issue
Resolution Process. If the dispute is not resolved internally, Staff Leasing's
External Issue Resolution Process includes voluntary, non-binding mediation and,
if necessary, mandatory binding arbitration. Carefully review the enclose
booklet outlining the policy.

The Immigration Reform and Control Act of 1986 obligates all employers to hire
United States citizens as well as non-citizens who are authorized to work in the
United States. We, therefore, would need to verify your eligibility for
employment. Attached is a listing of acceptable documents that you will need to
present on your first day of employment. If you do not have any of these listed
documents, you cannot work in the United States. Without the aforementioned
documentation, by law, we cannot permit you to start work.

As a condition of employment, new employees hired for a permanent position at
the Bradenton Corporate Office will be required to undergo a pre-employment drug
screen. Failure to pass the screen will result in the withdrawal of the
employment offer. No one is permitted to start work before the company receives
the drug screen results. Drug screen information is enclosed. If you have any
questions, please contact Amy Kobert at (941) 744-3395.

Greg, the position of Senior Vice President of Human Resources and General
Counsel provides an excellent opportunity for you to be a part of an exciting,
challenging and growing company. This role is crucial to Staff Leasing's
continued success. We look forward to you filling the position.

Sincerely,



Michael K. Phippen
Chairman & CEO

Enclosures;
         Non-compete and confidentiality agreement
         Schedule of Health Benefit Contributions and other benefit information
         Acceptable INS documents
         Staff Leasing's Internal Issue Resolution Process
         Drug Screen Information
         Change of Control Agreement

cc:      Human Resources
         Employee Records

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