EXHIBIT No. 10.21

August 25, 2000

Michael W. Ehresman
762 Pavilion Drive
Green Valley, CA  94585

Dear Mike:

We are very pleased to confirm our discussion regarding your joining Staff
Leasing (SL) as a Senior Vice President, Strategic Initiatives. 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 $6923.07 bi-weekly.

   Hiring/relocation Bonus:   A $40,000 relocation bonus would be paid;
                              $30,000 after date of hire, and $10,000 upon
                              completion of your relocation to permanent housing
                              in the Bradenton area. In addition, STFF would pay
                              the cost of moving your household goods to
                              Bradenton directly to a moving carrier of its
                              choice.

   Bonus Provisions:          On an annual basis, you would be
                              eligible for a bonus payment of 25% of base
                              salary. The first year's bonus would be pro-rated.
                              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 Vice Presidents.

   Stock Options:             Subject to final approval by the
                              Compensation Committee of the Board of Directors,
                              STFF would 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
   Agreement:                 STFF would give you a change of control agreement
                              with a one year salary  continuation clause in the
                              event of your termination due to a change of
                              control.

   Vacation:                  You would have pro-rated vacation in 2000 based
                              on your full-time start date. Twenty (20) days
                              will be available beginning January 1, of the
                              second calendar year.

   Health Insurance:          Staff Leasing would provide company paid medical
                              and dental insurance for you and your eligible
                              dependents based on the HMO package (BCBS Health
                              Options currently) approved for official use.
                              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.

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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.

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 enclosed
booklet outlining the policy.

The Immigration Reform and Control Act of 1986 obligates all employers to hire
only American citizens and resident aliens 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 must at least have a receipt showing that you have applied for a
specific document. 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.

Mike, the position of Senior Vice President of Strategic Initiatives 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


cc: Human Resources
         Employee Records

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