EXHIBIT 10.73

LOGO

Spherion Corporation
Line of Business
Executive Management
2005 Variable Pay Plan

For Plan Year: Fiscal 2005

---

1

---



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. This Plan has been established to align your individual success with that of Spherion and your business unit.

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 for Fiscal Year 2005 (January 3, 2005 through January 1, 2006) (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 month after an Associate begins employment as a Plan Eligible Associate and terminates immediately when an Associate's employment as
a Plan Eligible Associate ends. 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 weeks he/she was actively employed as a Plan Eligible Associate. Some examples
include:



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 found on Explore under Business Process Map/Associate HR/Incentive Compensation 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 Spherion Compensation Department will
provide each Plan Eligible Associate with written confirmation (through Spherion's On-Line Resource) of the percentage (%) of base salary for his/her Variable Pay Opportunity.

---

2

---



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-off's), re-bills,
credits, or other adjustments from the payment calculations.

The
Variable Pay Opportunity is made up of two components: (1) Company EPS; and (2) Line of Business (LOB) Net Operating Income (NOI) targets. The specifics of these
components are described in more detail below.

The
targets have been established on the basis of anticipated growth rates, financial analysis, market analysis, Company objectives, and other considerations.    The Spherion
Compensation Department will provide the Plan Eligible Associate with written confirmation (through Spherion's On-Line Resource) of his/her NOI targets. The targets have been set at the
beginning of the year, but are subject to change at the sole discretion of the Company. Any change to the targets will be communicated to the impacted Plan Eligible Associate.

Spherion EPS
(75% of Variable Pay Opportunity)Goal Level

EPS

% of EPS Component
AwardedAchievement

*

200%Achievement

*

150%Target

*

100%Threshold

*

50%Below Threshold

*

0%


The
EPS goal levels are set at the beginning of the year, but are subject to change at the sole discretion of the Company. Any change to the EPS goal levels will be communicated to the
Plan Eligible Associates.

Payout
of this component will be capped at 200% of the EPS Component Awarded; provided however, in the event that Company EPS exceeds    *    , the Compensation
Committee, in its sole discretion, upon recommendation by the CEO may create and distribute a pool of additional payout dollars as it deems appropriate.

---

3

---





LOB NOI
(25% of Variable Pay Opportunity)Goal Level
(Expressed as a % of Target)

Target NOI

% of NOI Component PayoutAchievement (120%)

Staffing Services:    *
Professional Services:    *

150
%Target Range (97% - 103%)

Staffing Services:
97% - 103% of Target
Professional Services:
97% - 103% of Target

100
%Threshold (90% - 96.9%)

Staffing Services:
90% - 96.9% of Target
Professional Services:
90% - 96.9% of Target

75
%Below Threshold (<90%)

Staffing Services:
<90% of Target
Professional Services:
<90% of Target

0
%


Please see the example provided at the end of this Plan.

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.

Termination of Employment

Eligibility to participate in and ability to earn any, or receive any compensation under this Plan ceases immediately upon termination of employment with Spherion
regardless of whether such termination of employment is due to resignation, termination without cause, termination for cause, or otherwise.

A
Plan Eligible Associate, whose employment with Spherion terminates prior to the end of the Variable Pay Period, will not be eligible for or be considered to have earned compensation
under this Plan in whole or in part.

In
addition, any Plan Eligible Associate who resigns his/her employment or who is terminated for cause after the end of the Variable Pay Period but before Spherion pays the actual
compensation earned under this Plan will not be eligible for or be considered to have earned any compensation under this Plan. If a Plan Eligible Associate is terminated by Spherion without cause
after the Variable Pay Period but before Spherion pays the compensation, the Plan Eligible Associate will be considered to have earned compensation under this Plan through the end of the Variable Pay
Period.

---

4

---



Retention Bonus

A Plan Eligible Associate may not earn more than 200% of the Plan Eligible Associate's variable pay opportunity for the Plan Year under this Plan. Spherion will
continue to calculate variable pay that exceeds 200% of the Plan Eligible Associate's variable pay opportunity and the amounts will be deferred in cash as a retention bonus.

If
applicable, the retention bonus will be distributed along with the regularly scheduled variable pay compensation for Fiscal Year 2006 (within 45 business days after the close of the
2006 accounting year). In order to earn the retention bonus, the Plan Eligible Associate must still be employed with Spherion on the date the payment is made; provided, that if a Plan Eligible
Associate is terminated by Spherion without cause during the period between the end of the Variable Pay Period and the date the retention bonus is paid, the Plan Eligible Associate will still be
eligible to receive the retention bonus.

Disputes

If there is a dispute related to this Plan, including, but not limited to, a dispute over eligibility or award, it will be resolved by the Principal Executive
Officer or his/her designee, whose decision shall be final.

At-Will Employment

The only matter this Plan is intended to address is variable pay compensation. Nothing in this Plan shall alter or be construed as to alter the
at-will employment status of any Plan Eligible Associate. The Plan Eligible Associate's employment is at-will and may be terminated by either party at any time, with or without
cause.

Amendments, Exceptions, or Termination of the Plan

The Principal Executive Officer or his/her designee will administer this Plan and have the power to implement, operate, and interpret this Plan and to take such
action as he/she deems equitable and consistent with the purpose of this Plan in particular circumstances. No exception or modification to this Plan will be valid unless it has been approved in
writing by a Principal Executive Officer or his/her designee.

The
Company reserves the right to change, modify, alter, amend, or cancel this Plan at any time, with or without notice and with or without consideration.

Acknowledgement

Plan Eligible Associate acknowledges that he/she has reviewed the Plan and will address any of his/her questions to the Spherion Compensation Department. Plan
Eligible Associate hereby reaffirms his/herAcknowledgementof the Plan.

---

5

---



EXAMPLE (This example is not intended to imply any actual percentages, payout, or targets under this Variable Pay Plan. It is merely for illustrative purposes to
show how the Variable Pay Plan components may be calculated in a hypothetical situation)



Executive Management Variable Pay Plan
Line of Business Employees
2005 Variable Pay Plan Example

|Assumptions:                         |  |                        |  |   |         |  
|------------------------------------ |  | ---------------------- |  | - | ------- | -
|Base Salary (January 1, 2005)        |  |                        |  | $ | 225,000 |  
|Variable Pay Opportunity (% of base) |  |                        |  |   | 50      | %
|Variable Pay Opportunity ($)         |  | $225,000 × 50%         |  | $ | 112,500 |  
|Spherion EPS target                  |  |                        |  |   | *       |  
|LOB NOI target                       |  |                        |  |   | *       |  
|
|1.    Spherion EPS                   |  | Threshold              |  |   | *       |  
|2.    LOB NOI                        |  | < Threshold            |  |   | *       |  
|Variable Pay Calculation:            |  |                        |  |   |         |  
|EPS                                  |  | ($112,500 × 75%) × 50% |  | $ | 42,188  |  
|LOB NOI                              |  | ($112,500 × 25%) × 0%  |  | $ | 0       |  
|Total Variable Pay                   |  | $42,188 + $0           |  | $ | 42,188  |  

---

6

---



EXHIBIT A

|Executive Name     |  | Title                            |  | Annual Incentive Award Target
|------------------ |  | -------------------------------- |  | -----------------------------
|Eric Archer        |  | President, Professional Services |  | 75% of annual base salary    
|Byrne K. Mulrooney |  | President, Staffing Services     |  | 75% of annual base salary    

7

---



QuickLinks