Exhibit 8.1

SIGNIFICANT SUBSIDIARIES

Name of Entity	Group holding %		Jurisdiction of Incorporation
AUSTRIA
ADECCO GESELLSCHAFT MBH	100	%	Austria
JOBPILOT AUSTRIA GMBH	100	%	Austria
BELGIUM
PEOPLE SELECT NV	100	%	Belgium
KI TELEOUTSOURCING NV	100	%	Belgium
INTERNATIONAL CONSULTANTS NV	100	%	Belgium
ADECCO CONSTRUCT NV	100	%	Belgium
ADECCO COORDINATION CENTER SA	100	%	Belgium
ADECCO PERSONNEL SERVICES NV	100	%	Belgium
AJILON ENGINEERING NV	100	%	Belgium
AJILON FINANCE BV	100	%	Belgium
AJILON IT NV	100	%	Belgium
JOBPILOT SPRL	100	%	Belgium
LEE HECHT HARRISON BELGIUM NV	100	%	Belgium
CROATIA
ADECCO CROATIA DOO	100	%	Croatia
CZECH REPUBLIC
ADECCO SPOL S RO	100	%	Czech Republic
JOBPILOT CZ SRO	100	%	Czech Republic
DENMARK
ADECCO A/S	100	%	Denmark
FINLAND
ADECCO FINLAND OY	100	%	Finland
AJILON FINLAND OY	100	%	Finland
FRANCE
AHF E-BUSINESS SASU	100	%	France
CEFOPE EMPLOI SARL	100	%	France
OBERTHUR CONSULTANTS SA	100	%	France
ALEXANDRE TIC SA	100	%	France
QUICK MEDICAL SERVICE SA	100	%	France
AJILON FRANCE SA	100	%	France
ADECCO IT SERVICES SASU	100	%	France
ADECCO TRAVAIL TEMPORAIRE SASU	100	%	France
ADIA SASU	100	%	France
AJILON ENGINEERING SA	100	%	France
AJILON IT CONSULTING SA	100	%	France
AJILON SALES AND MARKETING SA	100	%	France
ECCO SAS	100	%	France
JOBPILOT FRANCE SARL	100	%	France
LEE HECHT HARRISON FRANCE SA	100	%	France
GERMANY
ADECCO BETEILIGUNGS GMBH	100	%	Germany
ADECCO OUTSOURCING GMBH	100	%	Germany
ADECCO PERSONALDIENSTLEISTUNGEN GMBH	100	%	Germany

Name of Entity	Group holding %		Jurisdiction of Incorporation
JOBPILOT GMBH	100	%	Germany
LEE HECHT HARRISON GMBH	100	%	Germany
VERWALTUNGSGESELLSCHAFT ADECCO MBH	100	%	Germany
AJILON GERMANY GMBH	100	%	Germany
GREECE
ADECCO HR AE	100	%	Greece
HUNGARY
ADECCO MAGYARORSZAGI SZEMELYZETI KOZVETITO KFT	100	%	Hungary
JOBPILOT HUNGARY MAGYAROSZAG	100	%	Hungary
IRELAND
ADECCO IRELAND LTD	100	%	Republic of Ireland
ITALY
ADECCO ITALIA HOLDING DI PARTECIPAZIONE E SERVIZI SPA	100	%	Italy
ADECCO PAYWISE SYSTEMS SRL	100	%	Italy
ADECCO ITALIA SOCIETA DI FORNITURA DI LAVORO TEMPORANEO SPA	100	%	Italy
AJILON SRL	100	%	Italy
JOBPILOT ITALIA SRL	100	%	Italy
LUXEMBOURG
AJILON LUXEMBOURG SA	100	%	Luxembourg
ADECCO LUXEMBOURG SA	100	%	Luxembourg
MONACO
ADECCO MONACO SAM	100	%	Monaco
NETHERLANDS
ADECCO COMPUTER PEOPLE HOLDINGS BV	100	%	The Netherlands
ADECCO FINANCE BV	100	%	The Netherlands
ADECCO HOLDING EUROPE BV	100	%	The Netherlands
ADECCO INTERECCO HOLDING BV	100	%	The Netherlands
ADECCO LATAM HOLDING BV	100	%	The Netherlands
ADECCO NEDERLAND BEHEER BV	100	%	The Netherlands
ADECCO NEDERLAND HOLDING BV	100	%	The Netherlands
ADECCO OLSTEN FINANCE BV	100	%	The Netherlands
ADECCO OLSTEN HOLDING BV	100	%	The Netherlands
ADECCO OVERSEAS HOLDING BV	100	%	The Netherlands
ADECCO PAYWISE SYSTEMS APS BV	100	%	The Netherlands
ADECCO PERSONEELSDIENSTEN BV	100	%	The Netherlands
ADIA INTERNATIONAL INVESTERINGEN BV	100	%	The Netherlands
AJILON HOLDING EUROPE BV	100	%	The Netherlands
AJILON MANAGED SERVICES BV	100	%	The Netherlands
AJILON PROFESSIONAL STAFFING BV	100	%	The Netherlands
LEE HECHT HARRISON NEDERLAND BV	100	%	The Netherlands
NORWAY
ADECCO AIRPORT SECURITY AS	15	%	Norway
ADECCO MARINE WELD AS	100	%	Norway
ADECCO NORGE AS	100	%	Norway

2

Name of Entity	Group holding %		Jurisdiction of Incorporation
ADECCO SECURITY AS	100	%	Norway
AJILON NORWAY AS	100	%	Norway
OLSTEN NORWAY AS	100	%	Norway
POLAND
ADECCO POLAND SP ZOO	100	%	Poland
JOBPILOT POLSKA SP ZOO	100	%	Poland
PORTUGAL
ADECCO FORMACAO E CONSULTADORIA LTDA	100	%	Portugal
ADECCO MARKETING SERVICES LTDA	100	%	Portugal
ADECCO RECURSOS HUMANOS LTDA	100	%	Portugal
RUSSIA
000 ADECCO	100	%	Russian Federation
ROMAINA
ADECCO ROMANIA SRL	100	%	Romania
SLOVENIA
ADECCO RH DOO	100	%	Slovenia
SPAIN
CAREER MANAGEMENT SA	100	%	Spain
ADECCO FORMACION SA	100	%	Spain
ADECCO IBERIA SA	100	%	Spain
ADECCO PAYWISE SYSTEMS APS SPAIN SA	100	%	Spain
ADECCO TT SA, EMPRESA DE TRABAJO TEMPORAL	100	%	Spain
AJILON SA	100	%	Spain
HORECCA STAFFING SERVICES EMPRESA DE TRABAJO TEMPORAL SA	100	%	Spain
OLE STAFFING SA	100	%	Spain
SWEDEN
ADECCO HR AB	100	%	Sweden
ADECCO SWEDEN AB	100	%	Sweden
AJILON SWEDEN AB	100	%	Sweden
SWITZERLAND
ADECCO MANAGEMENT & CONSULTING SA	100	%	Switzerland
ADECCO RESSOURCES HUMAINES SA	100	%	Switzerland
ADECCO SA	100	%	Switzerland
ADECCO SPECIAL FINANCING AG	100	%	Switzerland
ADIAINVEST SA	100	%	Switzerland
AJILON SARL	100	%	Switzerland
JOBPILOT SWITZERLAND AG	100	%	Switzerland
LEE HECHT HARRISON AG	100	%	Switzerland
TURKEY
ADECCO HIZMET VE DANISMANLIK AS SA	51	%	Turkey
UNITED KINGDOM
AJILON FINANCE LTD	100	%	England and Wales
ADECCO UK IT HOLDINGS	100	%	England and Wales

3

Name of Entity	Group holding %		Jurisdiction of Incorporation
ADECCO UK LTD	100	%	England and Wales
AJILON COMMUNICATIONS LTD	100	%	England and Wales
AJILON GROUP LTD	100	%	England and Wales
AJILON (UK) LTD	100	%	England and Wales
JOBPILOT UK LTD	100	%	England and Wales
JONATHAN WREN & CO LTD	100	%	England and Wales
JONATHAN WREN SEARCH & SELECTION LTD	100	%	England and Wales
LEE HECHT HARRISON LTD	100	%	England and Wales
OFFICE ANGELS LTD	100	%	England and Wales
OLSTEN UK HOLDINGS LTD	100	%	England and Wales
ROEVIN MANAGEMENT SERVICES LTD	100	%	England and Wales
ADECCO HOLDINGS (UK) LTD	100	%	England and Wales
ADIA PROPERTIES LTD	100	%	England and Wales
TECHMAN HOLDINGS LTD	100	%	England and Wales
AJILON CONSULTING LTD	100	%	England and Wales
DELPHI HOLDINGS LTD	100	%	England and Wales
COMPUTER PEOPLE INTERNATIONAL LTD	100	%	England and Wales
CANADA
ADECCO EMPLOYMENT SERVICES LTD	100	%	Ontario
ADECCO QUEBEC, INC	100	%	Ontario
AJILON CANADA INC	100	%	Ontario
AJILON STAFFING OF CANADA LTD	100	%	Ontario
USA
ADECCO EMPLOYMENT SERVICES, INC	100	%	Delaware
ADECCO NORTH AMERICA, LLC	100	%	Delaware
ADECCO USA, INC	100	%	Delaware
ADECCO, INC	100	%	Delaware
ADO STAFFING, INC	100	%	Delaware
AJILON COMMUNICATIONS LLC	100	%	Delaware
AJILON HOLDINGS LLC	100	%	Delaware
AJILON PROFESSIONAL STAFFING LLC	100	%	Delaware
LEE HECHT HARRISON LLC	100	%	Delaware
PAYWISE, INC	100	%	New York
THE WORKCARD COMPANY	100	%	California
TAD PGS INC	100	%	Delaware
ADECCO MC INC	100	%	Delaware
ADECCO HEALTH INC	100	%	New York
COMPUTER PEOPLE INC	100	%	Delaware
ALERT STAFFING LLC	49	%	California
AUSTRALIA
ADECCO SERVICES PTY LTD	100	%	Australia
TAD PTY LTD	100	%	Australia
ADECCO AUSTRALIA PTY LTD	100	%	Australia
ADECCO HOLDINGS PTY LTD	100	%	Australia
AJILON AUSTRALIA PTY LTD	100	%	Australia
ICON RECRUITMENT PTY LTD	100	%	Australia
JONATHAN WREN AUSTRALIA PTY LIMITED	100	%	Australia
LEE HECHT HARRISON PTY LIMITED	100	%	Australia
CHINA
GUANGDONG ADECCO PERSONNEL SERVICES LTD	75	%	China
TEMPLAR INTERNATIONAL CONSULTANTS (SHANG HAI) LTD	100	%	China

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Name of Entity	Group holding %		Jurisdiction of Incorporation
HONG KONG
ECCO SERVICES (ASIA) LTD	100	%	Hong Kong
ADECCO PERSONNEL LTD	100	%	Hong Kong
LEE HECHT HARRISON PTY LIMITED	100	%	Hong Kong
TEMPLAR INTERNATIONAL CONSULTANTS LTD	100	%	Hong Kong
INDIA
ADECCO CONTACT CENTRE SOLUTIONS INDIA PRIVATE LTD	100	%	India
INDONESIA
PT TEMPLAR INTERNATIONAL CONSULTANTS	100	%	Indonesia
JAPAN
ADECCO LTD	100	%	Japan
MALAYSIA
AGENSI PERKERJAAN ADECCO PERSONNEL SDN BHD	100	%	Malaysia
NEW ZEALAND
ADECCO NEW ZEALAND LTD	100	%	New Zealand
ADECCO PERSONNEL LTD	100	%	New Zealand
PHILIPPINES
ADD-FORCE PERSONNEL SERVICES, INC	25	%	The Philippines
ADD INTERNATIONAL SERVICES, INC	25	%	The Philippines
SINGAPORE
ADECCO PERSONNEL PTE LTD	100	%	Singapore
LEE HECHT HARRISON PTE LTD	100	%	Singapore
ADECCO ENGINEERING PTE LTD	100	%	Singapore
SOUTH KOREA
ADECCO KOREA INC	100	%	South Korea
TAIWAN
ADECCO PERSONNEL COMPANY LTD	100	%	Taiwan
ADIA TAIWAN LTD	100	%	Taiwan
THAILAND
ADECCO CONSULTING LIMITED	100	%	Thailand
ADECCO EASTERN SEABOARD LTD	100	%	Thailand
ADECCO NEW PETCHBURI RECRUITMENT LIMITED	100	%	Thailand
ADECCO PHAHOLYOTHIN RECRUITMENT LTD	100	%	Thailand
ADECCO RAMA 4 RECRUITMENT LIMITED	100	%	Thailand
TEMPLAR INTERNATIONAL CONSULTANTS LTD	100	%	Thailand
ARGENTINA
ADECCO ARGENTINA SA	100	%	Argentina
BOLIVIA
ADECCO BOLIVIA SA	100	%	Bolivia
BRAZIL
ADECCO TOP SERVICES RECURSOS HUMANOS SA	100	%	Brazil

5

Name of Entity	Group holding %		Jurisdiction of Incorporation
CHILE
ADECCO SERVICIOS EMPRESARIALES SA	100	%	Chile
ADECCO RECURSOS HUMANOS SA	100	%	Chile
COLOMBIA
ADECCO COLOMBIA SA	100	%	Colombia
ADECCO SERVICIOS COLOMBIA SA	100	%	Colombia
COSTA RICA
ADECCO DE COSTA RICA RECURSOS HUMANOS SA	100	%	Costa Rica
DOMINICAN REPUBLIC
ADECCO DOMINICANA CPOR A	100	%	Dominican Republic
ECUADOR
ADECCOIBERIA SA	100	%	Ecuador
GUATEMALA
ADECCO GUATEMALA SOCIEDAD ANONIMA	100	%	Guatemala
MEXICO
ECCO SERVICIOS DE PERSONAL SA DE CV	100	%	Mexico
ENTREPRISE ADECCO SA DE CV	100	%	Mexico
EXCELLANCE ADECCO SA DE CV	100	%	Mexico
INTERIM ADECCO SA DE CV	100	%	Mexico
PERFORMANCE ADECCO SA DE CV	100	%	Mexico
REUSSITE ADECCO SA DE CV	100	%	Mexico
SERVICIOS ADMINISTRATIVES ADECCO SA DE CV	100	%	Mexico
SERVICIOS ESPECIALIZADOS ADECCO SA DE CV	100	%	Mexico
SERVICIOS INTEGRALES ADECCO SA DE CV	100	%	Mexico
PANAMA
ADECCO PANAMA SA	100	%	Panama
PERU
ADECCO PERU SA	100	%	Peru
ADECCO PERU SERVICIOS TEMPORALES SA	100	%	Peru
ADECCO CONSULTING SA	100	%	Peru
PUERTO RICO
ADECCO PERSONNAL SERVICES, INC	100	%	Puerto Rico
ADECCO SPECIALITY BRANDS INC	100	%	Puerto Rico
URUGUAY
ADECCO URUGUAY SA	100	%	Uruguay
VENEZUELA
ADECCO EMPRESA DE TRABAJO TEMPORAL CA	100	%	Venezuela
ADECCO SERVICIOS DE PERSONAL CA	100	%	Venezuela
BERMUDA
ADECCO FINANCIAL SERVICES (BERMUDA) LTD	100	%	Bermuda
ADECCO REINSURANCE COMPANY LIMITED	100	%	Bermuda

6

Name of Entity	Group holding %		Jurisdiction of Incorporation
ADIA FUNDING LTD	100	%	Bermuda
SECAD LTD	100	%	Bermuda
ISRAEL
ADECCO ISRAEL STAFFING SERVICES LTD	100	%	Israel
MOROCCO
ADECCO MAROC SA	100	%	Morocco
SOUTH AFRICA
ADECCO RECRUITMENT SERVICES (PTY) LTD	100	%	South Africa
INKOMBA RECRUITMENT SERVICES PTY LTD	90	%	South Africa
TUNISIA
ADECCO TUNISIE SARL	100	%	Tunisia

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