Nixxy (NIXX) S-1/A27 May 21IPO registration (amended)Financial data

Company Profile

Document And Entity Information

Document And Entity Information	3 Months Ended
Document And Entity Information	Mar. 31, 2021
Cover [Abstract]
Entity Registrant Name	Recruiter.com Group, Inc.
Document Type	S-1/A
Amendment Flag	true
Amendment Description	To update financials.
Entity Central Index Key	0001462223
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Mar. 31, 2021
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Transition Period	true
Entity Incorporation, State or Country Code	NV

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Current assets:
Cash	$ 662,356	$ 99,906	$ 306,252
Accounts receivable, net of allowance for doubtful accounts	1,780,401	942,842	860,075
Accounts receivable - related parties	44,383	41,124	4,340
Prepaid expenses and other current assets	138,122	167,045	98,503
Investments - available for sale marketable securities	1,647	1,424	44,766
Total current assets	2,626,909	1,252,341	1,313,936
Property and equipment, net of accumulated depreciation	1,347	1,635	2,790
Right of use asset - related party	122,297	140,642	214,020
Intangible assets, net	6,489,722	795,864	1,432,554
Goodwill	3,517,315	3,517,315	3,517,315
Total assets	12,757,590	5,707,797	6,480,615
Current liabilities:
Accounts payable	748,764	616,421	621,389
Accounts payable - related parties	921,220	779,928	825,791
Accrued expenses	710,855	423,237	2,276,444
Accrued expenses - related party	9,656	8,000
Accrued compensation	886,002	617,067	127,713
Accrued compensation - related party	116,000	122,500	148,500
Accrued interest	101,946	60,404	985
Contigent consideration for acquisitions	1,974,377	0
Liability on sale of future revenues, net of discount	0	8,185	404,101
Deferred payroll taxes	159,032	159,032
Other liabilities	14,493	14,493
Loans payable - current portion	28,609	28,249	25,934
Convertible notes payable, net of unamortized discount and costs	2,795,010	1,905,826
Refundable deposit on preferred stock purchase	285,000	285,000	285,000
Warrant derivative liability	16,496,364	11,537,997	612,042
Lease liability - current portion - related party	73,378	73,378	73,378
Deferred revenue	139,382	51,537	145,474
Total current liabilities	25,460,088	16,691,254	5,546,751
Lease liability - long term portion - related party	48,919	67,264	140,642
Loans payable - long term portion	41,435	73,541	77,866
Total liabilities	25,550,442	16,832,059	5,765,259
Commitments and contingencies
Stockholders' (Deficit) Equity:
Preferred stock	125	135
Common stock	727	550	362
Shares to be issued for acquisitions, 716,861 shares as of March 31, 2021	2,248,367	0
Additional paid-in capital	25,763,020	23,400,078	18,203,048
Accumulated deficit	(40,805,091)	(34,525,025)	(17,488,188)
Total stockholders' (deficit) equity	(12,792,852)	(11,124,262)	715,356
Total liabilities and stockholders' (deficit) equity	12,757,590	5,707,797	6,480,615
Series D Preferred Stock
Stockholders' (Deficit) Equity:
Preferred stock	46	54	46
Series E Preferred Stock
Stockholders' (Deficit) Equity:
Preferred stock	74	74	74
Series F Preferred Stock
Stockholders' (Deficit) Equity:
Preferred stock	$ 5	$ 7	$ 14

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	3 Months Ended
Consolidated Balance Sheets (Parenthetical) - USD ($)	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Allowance for doubtful accounts (in Dollars)	$ 47,463	$ 33,000	$ 21,000
Net of accumulated depreciation (in Dollars)	2,116	1,828	673
Liability on sale of future revenues, net of discount (in Dollars)	0	2,719	135,641
Notes payable, net of unamortized discount (in Dollars)	$ 2,864,099	$ 1,205,699	$ 0
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000	10,000,000
Preferred stock, undesignated shares authorized	7,013,600	7,013,600	7,013,600
Preferred stock, shares issued	1,223,279	1,324,022
Preferred stock, shares outstanding	1,223,279	1,324,022
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	250,000,000	250,000,000	250,000,000
Common stock, shares issued	7,275,185	5,504,008	3,619,658
Common stock, shares outstanding	7,275,185	5,504,008	3,619,658
Common stock issuable, shares	716,861
Common Stock
Common stock, par value (in Dollars per share)		$ 0.0001
Common stock, shares authorized		250,000,000
Common stock, shares outstanding		5,504,008	3,619,658
Series D Preferred Stock
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	2,000,000	2,000,000	2,000,000
Preferred stock, undesignated shares authorized
Preferred stock, shares issued	444,587	527,795	454,546
Preferred stock, shares outstanding	444,587	527,795	454,546
Series E Preferred Stock
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	775,000	775,000	775,000
Preferred stock, undesignated shares authorized
Preferred stock, shares issued	731,845	731,845	734,986
Preferred stock, shares outstanding	731,845	731,845	734,986
Series F Preferred Stock
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	200,000	200,000	200,000
Preferred stock, undesignated shares authorized
Preferred stock, shares issued	46,847	64,382	139,768
Preferred stock, shares outstanding	46,847	64,382	139,768

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	3 Months Ended		12 Months Ended
Consolidated Statements of Operations - USD ($)	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Income Statement [Abstract]
Revenue	$ 3,164,545	$ 2,313,123	$ 8,502,892	$ 5,997,987
Cost of revenue	2,254,910	1,751,196	6,138,363	4,448,202
Gross profit	909,635	561,927	2,364,529	1,549,785
Operating expenses:
Sales and marketing	57,543	25,243	82,904	119,597
Product development	70,660	83,093	299,512	203,400
Amortization of intangibles	159,173	159,173	686,691	477,518
Impairment expense				3,113,020
General and administrative	2,545,905	2,148,943	8,033,685	8,140,432
Total operating expenses	2,833,281	2,416,452	9,102,792	12,053,967
Loss from operations	(1,923,646)	(1,854,525)	(6,738,263)	(10,504,182)
Other income (expenses):
Interest expense	(1,427,588)	(44,206)	(2,022,113)	(2,344,486)
Initial derivative expense	(3,585,983)	0	(3,340,554)
Change in derivative value due to anti-dilution adjustments			(2,642,175)
Change in fair value of derivative liability	628,621	(565,088)	(2,658,261)	1,138,604
Gain on forgiveness of debt	24,925	0	376,177
Grant income	3,382	0	10,768
Gain on sale of asset				27,000
Net recognized gain (loss) on marketable securities	223	(18,786)	(22,416)	(160,449)
Total other income (expenses)	(4,356,420)	(628,080)	(10,298,574)	(1,339,331)
Loss before income taxes	(6,280,066)	(2,482,605)	(17,036,837)	(11,843,513)
Provision for income taxes	0	0
Net loss	$ (6,280,066)	$ (2,482,605)	(17,036,837)	(11,843,513)
Net loss attributable to the noncontrolling interest				(30,716)
Net loss attributable to the controlling interest before preferred stock dividends			(17,036,837)	(11,812,797)
Preferred stock dividend				(140,410)
Net loss attributable to Recruiter.com Group, Inc. shareholders			$ (17,036,837)	$ (11,953,207)
Net loss per common share - basic and diluted (in Dollars per share)	$ (0.96)	$ (0.59)	$ (3.50)	$ (8.36)
Weighted average common shares - basic and diluted (in Shares)	6,537,308	4,182,256	4,873,657	1,429,737

Consolidated Statements of Op_2

Consolidated Statements of Operations (Parenthetical) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Income Statement [Abstract]
Related party revenue	$ 970	$ 6,410	$ 171,683	$ 194,641
Related party costs	205,261	655,384	1,363,905	2,082,367
Related party expense	57,988	60,979
Shares based compensation expense	502,407	870,722	3,212,772	4,643,127
Related party expenses	126,632	122,918	438,320	285,400
Related party interest expense	$ 12,273	$ 0	$ 12,276	$ 0

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Equity (Deficit) - USD ($)	Series D Preferred Stock	Series E Preferred Stock	Series F Preferred Stock	Common Stock	Additional Paid-In Capital	Retained Earnings	Noncontrolling Interest	Total
Balance at Dec. 31, 2018		$ 78			$ 679,259	$ (5,675,391)	$ 1,581,585	$ (3,414,469)
Balance (in Shares) at Dec. 31, 2018		775,000
Recapitalization	$ 39			$ 175	3,889,219		(1,591,221)	2,298,212
Recapitalization (in Shares)	389,036			1,747,879
Stock based compensation					3,803,922		86,705	3,890,627
Adjustment of redemption value of preferred stock							23,852	23,852
Beneficial conversion feature of preferred stock dividends							70,205	70,205
Preferred stock deemed dividend							(70,205)	(70,205)
Accrued preferred stock dividends							(70,205)	(70,205)
Series F Preferred stock issued for assets			$ 20		8,599,980			8,600,000
Series F Preferred stock issued for assets (in Shares)			200,000
Sale of Series D Preferred stock units	$ 7				1,334,990			1,334,997
Sale of Series D Preferred stock units (in Shares)	75,350
Notes and accrued interest cancelled pursuant to merger					706,501			706,501
Reclassification of warrant derivative to liabilities related to Series D unit sales					(691,780)			(691,780)
Issuance of common shares upon conversion of Series D preferred stock				$ 12	(12)
Issuance of common shares upon conversion of Series D preferred stock (in Shares)	(9,840)			123,000
Issuance of common shares for deferred compensation				$ 50	(50)
Issuance of common shares for deferred compensation (in Shares)				494,593
Accrued salary foregiven pursuant to merger					187,500			187,500
Stockholder shares transferred as compensation expense					752,500			752,500
Reclassification of warrant derivative to liabilities related to Series D unit sales					(1,058,866)			(1,058,866)
Adjustment for fractional shares
Adjustment for fractional shares (in Shares)				1,109
Issuance of common shares upon conversion of Series E preferred stock		$ (4)		$ 50	(46)
Issuance of common shares upon conversion of Series E preferred stock (in Shares)		(40,014)		500,178
Issuance of common shares upon conversion of Series F preferred stock			$ (6)	$ 75	(69)
Issuance of common shares upon conversion of Series F preferred stock (in Shares)			(60,232)	752,899
Net loss						(11,812,797)	(30,716)	(11,843,513)
Balance at Dec. 31, 2019	$ 46	$ 74	$ 14	$ 362	18,203,048	(17,488,188)		715,356
Balance (in Shares) at Dec. 31, 2019	454,546	734,986	139,768	3,619,658
Stock based compensation					870,722
Series D Preferred stock issued for accrued penalties					1,929,505
Issuance of common shares upon conversion of convertible notes and accrued interest (in Shares)				161,250
Issuance of common shares upon conversion of Series E preferred stock				$ 4	(4)
Issuance of common shares upon conversion of Series E preferred stock (in Shares)				39,260
Issuance of common shares upon conversion of Series F preferred stock				$ 80	(74)
Issuance of common shares upon conversion of Series F preferred stock (in Shares)				803,414
Net loss						(2,482,605)		(2,482,605)
Balance at Mar. 31, 2020				$ 462	21,003,182	(19,970,793)
Balance (in Shares) at Mar. 31, 2020				4,623,582
Balance at Dec. 31, 2019	$ 46	$ 74	$ 14	$ 362	18,203,048	(17,488,188)		715,356
Balance (in Shares) at Dec. 31, 2019	454,546	734,986	139,768	3,619,658
Stock based compensation					3,058,072			3,058,072
Series D Preferred stock issued for accrued penalties	$ 11				1,929,505			1,929,516
Series D Preferred stock issued for accrued penalties (in Shares)	106,134
Sale of Series D Preferred stock units					25,000			25,000
Sale of Series D Preferred stock units (in Shares)	1,375
Reclassification of warrant derivative to liabilities related to Series D unit sales					(26,465)			(26,465)
Issuance of shares for services				$ 10	154,690			154,700
Issuance of shares for services (in Shares)				102,000
Issuance of vested shares				$ 31	(31)
Issuance of vested shares (in Shares)				312,500
Issuance of common shares upon conversion of convertible notes and accrued interest				$ 6	56,390			56,396
Issuance of common shares upon conversion of convertible notes and accrued interest (in Shares)				60,000
Issuance of common shares upon conversion of Series D preferred stock	$ (3)			$ 43	(40)
Issuance of common shares upon conversion of Series D preferred stock (in Shares)	(34,260)			428,250
Issuance of common shares upon conversion of Series E preferred stock				$ 4	(4)
Issuance of common shares upon conversion of Series E preferred stock (in Shares)		(3,141)		39,260
Issuance of common shares upon conversion of Series F preferred stock			$ (7)	$ 94	(87)
Issuance of common shares upon conversion of Series F preferred stock (in Shares)			(75,386)	942,340
Net loss						(17,036,837)		(17,036,837)
Balance at Dec. 31, 2020	$ 54	$ 74	$ 7	$ 550	23,400,078	(34,525,025)		(11,124,262)
Balance (in Shares) at Dec. 31, 2020	527,795	731,845	64,382	5,504,008
Stock based compensation					502,407
Issuance of vested shares (in Shares)	(68,312)
Issuance of common shares upon conversion of convertible notes and accrued interest (in Shares)				930,664
Reclassification of warrant derivative to liabilities related to Series D unit sales					373,070
Adjustment for fractional shares				$ 44	1,271,760
Adjustment for fractional shares (in Shares)				438,553
Issuance of common shares upon conversion of Series F preferred stock				$ 22	(20)
Issuance of common shares upon conversion of Series F preferred stock (in Shares)				219,185
Net loss						(6,280,066)		$ (6,280,066)
Balance at Mar. 31, 2021				$ 727	$ 25,763,020	$ (40,805,091)
Balance (in Shares) at Mar. 31, 2021				7,275,185

Consolidated Statement of Cha_2

Consolidated Statement of Changes in Stockholders' Equity (Deficit) - USD ($)	Preferred Stock Series D	Preferred Stock Series E	Preferred Stock Series F	Common Stock	Common Stock to be Issuable for Acquisitions	Additional Paid-In Capital	Accumulated Deficit	Total
Balance (in Shares) at Dec. 31, 2018
Balance at Dec. 31, 2018						$ 679,259	$ (5,675,391)
Stock based compensation						3,803,922
Issuance of common shares for Scouted acquisitions, (in Shares)				1,109
Issuance of common shares for Scouted acquisitions
Reclassification of derivative liability upon cancellation of Series D warrants						(1,058,866)
Issuance of common shares upon conversion of Series E preferred stock (in Shares)				500,178
Issuance of common shares upon conversion of Series E preferred stock				$ 50		(46)
Issuance of common shares upon conversion of Series F preferred stock (in Shares)				752,899
Issuance of common shares upon conversion of Series F preferred stock				$ 75		(69)
Net loss							(11,812,797)
Balance (in Shares) at Dec. 31, 2019	454,546	734,986	139,768	3,619,658	0
Balance at Dec. 31, 2019	$ 46	$ 74	$ 14	$ 362	$ 0	18,203,048	(17,488,188)	$ 715,356
Stock based compensation						870,722		870,722
Series D Preferred stock issued for accrued penalties (in Shares)	106,134
Series D Preferred stock issued for accrued penalties	$ 11					1,929,505		1,929,516
Issuance of common shares upon conversion of Series D preferred stock (in Shares)	(12,900)			161,250
Issuance of common shares upon conversion of Series D preferred stock	$ (1)			$ 16		(15)		0
Issuance of common shares upon conversion of Series E preferred stock (in Shares)		(3,141)		39,260
Issuance of common shares upon conversion of Series E preferred stock		$ 0		$ 4		(4)		0
Issuance of common shares upon conversion of Series F preferred stock (in Shares)			(64,272)	803,414
Issuance of common shares upon conversion of Series F preferred stock			$ (6)	$ 80		(74)		0
Net loss							(2,482,605)	(2,482,605)
Balance (in Shares) at Mar. 31, 2020	547,780	731,845	75,496	4,623,582	0
Balance at Mar. 31, 2020	$ 56	$ 74	$ 8	$ 462	$ 0	21,003,182	(19,970,793)	1,032,989
Balance (in Shares) at Dec. 31, 2019	454,546	734,986	139,768	3,619,658	0
Balance at Dec. 31, 2019	$ 46	$ 74	$ 14	$ 362	$ 0	18,203,048	(17,488,188)	715,356
Stock based compensation						3,058,072
Series D Preferred stock issued for accrued penalties (in Shares)
Series D Preferred stock issued for accrued penalties						1,929,505
Issuance of common shares upon conversion of Series D preferred stock (in Shares)				60,000
Issuance of common shares upon conversion of Series E preferred stock (in Shares)				39,260
Issuance of common shares upon conversion of Series E preferred stock				$ 4		(4)
Issuance of common shares upon conversion of Series F preferred stock (in Shares)				942,340
Issuance of common shares upon conversion of Series F preferred stock				$ 94		(87)
Net loss							(17,036,837)
Balance (in Shares) at Dec. 31, 2020	527,795	731,845	64,382	5,504,008	0
Balance at Dec. 31, 2020	$ 54	$ 74	$ 7	$ 550	$ 0	23,400,078	(34,525,025)	(11,124,262)
Stock based compensation						502,407		502,407
Issuance of common shares for Scouted acquisitions, (in Shares)				438,553	38,978
Issuance of common shares for Scouted acquisitions				$ 44	$ 113,036	1,271,760		1,384,840
Issuance of common shares for Upsider acquisition (in Shares)					677,883
Issuance of common shares for Upsider acquisition					$ 2,135,331			2,135,331
Issuance of common shares for accrued compensation, (in Shares)				4,063
Issuance of common shares for accrued compensation				$ 0		16,425		16,425
Issuance of common shares upon conversion of debentures and accrued interest (in Shares)				178,712
Issuance of common shares upon conversion of convertible notes and accrued interest				$ 18		199,385		199,403
Cancellation of Series D preferred stock, (in Shares)	(8,755)
Cancellation of Series D preferred stock	$ (1)					1		0
Reclassification of derivative liability upon cancellation of Series D warrants						373,070		373,070
Issuance of common shares upon conversion of Series D preferred stock (in Shares)	(74,453)			930,664
Issuance of common shares upon conversion of Series D preferred stock	$ (7)			$ 93		(86)		0
Issuance of common shares upon conversion of Series F preferred stock (in Shares)			(17,535)	219,185
Issuance of common shares upon conversion of Series F preferred stock			$ (2)	$ 22		(20)		0
Net loss							(6,280,066)	(6,280,066)
Balance (in Shares) at Mar. 31, 2021	444,587	731,845	46,847	7,275,185	716,861
Balance at Mar. 31, 2021	$ 46	$ 74	$ 5	$ 727	$ 2,248,367	$ 25,763,020	$ (40,805,091)	$ (12,792,852)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	3 Months Ended		12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Cash Flows from Operating Activities
Net loss	$ (6,280,066)	$ (2,482,605)	$ (17,036,837)	$ (11,843,513)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation and amortization expense	159,461	159,461	687,845	478,191
Bad debt expense	16,963	11,250	12,000	23,500
Impairment expense				3,113,020
Gain on forgiveness of debt	(24,925)	0	(376,177)
Equity based compensation expense	502,407	870,722	3,212,772	4,643,127
Recognized loss (gain) on marketable securities	(223)	18,786	22,416	160,449
Gain on sale of asset				(27,000)
Marketable securities distributed as compensation			3,917
Expenses paid through financings			32,500	15,000
Loan principal paid directly through grant	(2,992)	0	(8,853)
Amortization of debt discount and debt costs	1,309,212	31,976	1,840,745	39,372
Initial derivative expense	3,585,983	0	3,340,554
Change in derivative value due to anti-dilution adjustments			2,642,175
Change in fair value of derivative liability	(628,621)	565,088	2,658,261	(1,138,604)
Changes in operating assets and liabilities:
(Increase) decrease in accounts receivable	(854,522)	9,749	(94,767)	(58,804)
Increase in accounts receivable - related party	(3,259)	(5,942)	(36,784)	(4,340)
(Increase) decrease in prepaid expenses and other current assets	28,923	(19,954)	(68,542)	(73,620)
Increase in accounts payable and accrued liabilities	643,270	387,823	626,895	2,752,033
Increase (decrease) in accounts payable and accrued liabilities - related parties	136,448	324,073	(63,863)	507,425
Increase in other liabilities	0	51,780	173,525
Increase (decrease) in deferred revenue	87,845	(15,434)	(93,937)	22,906
Net cash used in operating activities	(1,324,096)	(93,227)	(2,526,155)	(1,390,858)
Cash Flows from Investing Activities
Proceeds from sale of marketable securities	0	14,955	17,009	68,702
Cash paid for customer contracts			(50,000)
Proceeds from sale of asset				27,000
Cash paid for equipment				(3,463)
Cash paid for software development				(11,500)
Cash paid for acquisitions, net of cash assumed	(249,983)	0
Net cash provided (used) by investing activities	(249,983)	14,955	(32,991)	80,739
Cash Flows from Financing Activities
Proceeds from loans	250,000		398,545	45,005
Proceeds from convertible notes	2,153,200	0	2,476,000
Payments of notes	(5,767)	(4,984)	(17,907)	(105,034)
Advances on receivables	0	180,778	180,778
Repayments of advances on receivables			(180,778)
Proceeds from sale of future revenues				424,510
Repayments of sale of future revenues	(10,904)	(127,241)	(528,838)	(27,259)
Deposit on purchase of preferred stock	0	25,000		500,000
Repayment of deposit on purchase of preferred stock				(215,000)
Proceeds from sale of preferred stock			25,000	979,997
Net cash provided by financing activities	2,136,529	73,553	2,352,800	1,602,219
Net increase (decrease) in cash	562,450	(4,719)	(206,346)	292,100
Cash, beginning of year	99,906	306,252	306,252	14,152
Cash, end of year	662,356	301,533	99,906	306,252
Supplemental disclosures of cash flow information:
Cash paid during the year for interest	63,746	38,721	235,813	49,552
Cash paid during the year for income taxes	0	0
Supplemental schedule of non-cash investing and financing activities:
Original issue discount deducted from convertible note proceeds	342,554	0	328,125
Debt costs deducted from convertible note proceeds	334,800	0	366,500
Contingent consideration for acquisitions	1,974,377	0
Preferred stock issued for accrued penalties	0	1,929,516	1,929,516
Notes and accrued interest converted to common stock	285,939	0	96,000
Common stock issued/to be issued for asset acquisition	3,520,171	0
Notes payable and accrued interest exchanged for debentures	252,430	0
Preferred stock issued for asset acquisition				8,600,000
Non-cash adjustments to Redeemable Preferred Stock of subsidiary				2,059,764
Notes payable and accrued interest exchanged for preferred stock				116,380
Noncontrolling interest reclassified to paid-in capital				1,591,221
Accounts payable paid through proceeds of preferred stock				100,000
Accrued compensation paid with common stock	16,425	0		56,250
Value of warrant issued with note				42,000
Warrant derivative liability extinguished	373,070	0
Liabilities assumed in acquisition	108,500	0
Accounts payable paid through proceeds of note				4,995
Warrant derivative liability at inception	5,960,058	0	5,625,519	1,750,646
Accrued compensation forgiven and credited to contributed capital				187,500
Discount attributable to liability on sale future revenues				142,491
Discount attributable to note payable				10,000
Marketable securities received as payment for Series D preferred stock	$ 0	$ 0		240,000
Notes and accrued interest forgiven				$ 706,501

Organization and Summary of Sig

Organization and Summary of Significant Accounting Policies	3 Months Ended	12 Months Ended
Organization and Summary of Significant Accounting Policies	Mar. 31, 2021	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	General Recruiter.com Group, Inc., a Nevada corporation (“RGI”), is a holding company based in Houston, Texas. The Company has seven subsidiaries, Recruiter.com, Inc., Recruiter.com Recruiting Solutions LLC (“Recruiting Solutions”), Recruiter.com Consulting, LLC, VocaWorks, Inc. (“VocaWorks”), Recruiter.com Scouted Inc. (“Scouted”), Recruiter.com Upsider Inc. (“Upsider”) and Recruiter.com OneWire Inc. (“OneWire”) (see Note 13 Subsequent Events) . RGI and its subsidiaries as a consolidated group is hereinafter referred to as the “Company.” The Company operates in Connecticut, Texas, New York, California and Vancouver, Canada. Recruiter.com operates an on-demand recruiting platform (the “Platform”) we have developed to help disrupt the $120 billion recruiting and staffing industry. Recruiter.com combines an online hiring platform with the world’s largest network of over 28,000 small and independent recruiters. Businesses of all sizes recruit talent faster using the Recruiter.com platform, which is powered by virtual teams of Recruiters On Demand and Video and AI job-matching technology. Our website, www.Recruiter.com, provides access to over 28,000 recruiters and utilizes an innovative web platform, with integrated AI-driven candidate to job matching and video screening software to more easily and quickly source qualified talent. We help businesses accelerate and streamline their recruiting and hiring processes by providing on-demand recruiting services and technology. Recruiter.com leverages our expert network of recruiters to place recruiters on a project basis, aided by cutting edge artificial intelligence-based candidate sourcing, matching and video screening technologies. We operate a cloud-based scalable SaaS-enabled marketplace platform for professional hiring, which provides prospective employers access to a network of thousands of independent recruiters from across the country and worldwide, with a diverse talent sourcing skillset that includes information technology, accounting, finance, sales, marketing, operations, and healthcare specializations. Through our Recruiting.com Solutions division, we also provide consulting and staffing, and full-time placement services to employers which leverages our platform and rounds out our services. Our mission is to grow our most collaborative and connective global platform to connect recruiters and employers and become the preferred solution for hiring specialized talent. Reincorporation On May 13, 2020, the Company effected a reincorporation from the State of Delaware to the State of Nevada. Following the approval by the Company’s stockholders at a special meeting held on May 8, 2020, Recruiter.com Group, Inc., a Delaware corporation (“Recruiter.com Delaware”), entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Recruiter.com Group, Inc., a Nevada corporation and a wholly owned subsidiary of Recruiter.com Delaware (“Recruiter.com Nevada”), pursuant to which Recruiter.com Delaware merged with and into Recruiter.com Nevada, with Recruiter.com Nevada continuing as the surviving entity. Simultaneously with the reincorporation, the number of shares of common stock the Company is authorized to issue was increased from 31,250,000 shares to 250,000,000 shares. The reincorporation did not result in any change in the corporate name, business, management, fiscal year, accounting, location of the principal executive office, or assets or liabilities of the Company. Principles of Consolidation and Basis of Presentation The unaudited condensed consolidated financial statements include the accounts of RGI and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated in consolidation. The accompanying condensed consolidated financial statements are unaudited. The unaudited interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Certain information and note disclosures normally included in annual consolidated financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to those rules and regulations, although the Company believes that the disclosures made are adequate to make the information not misleading. Accordingly, these interim unaudited condensed consolidated financial statements should be read in conjunction with the financial statements and notes thereto of RGI for the years ended December 31, 2020 and 2019, filed with the SEC on March 9, 2021. The December 31, 2020 balance sheet is derived from those statements. In the opinion of management, these unaudited interim financial statements as of and for the three months ended March 31, 2021 and 2020 include all adjustments (consisting of normal recurring adjustments and non-recurring adjustments necessary to present fairly the financial position, results of operations and cash flows of the Company for the periods presented). The results for the three months ended March 31, 2021 are not necessarily indicative of the results to be expected for the year ending December 31, 2021 or for any future period. All references to March 31, 2021 and 2020 in these footnotes are unaudited. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results and outcomes may differ from management’s estimates and assumptions. Included in these estimates are assumptions used to estimate collection of accounts receivable, fair value of marketable securities, fair value of assets acquired and liabilities assumed in an asset acquisition and the estimated useful life of assets acquired, fair value of contingent consideration in asset acquisitions, fair value of derivative liabilities, fair value of securities issued for acquisitions, fair value of assets acquired and liabilities assumed in a business combination, fair value of intangible assets and goodwill, valuation of lease liabilities and related right of use assets, deferred income tax asset valuation allowances, and valuation of stock based compensation expense. Cash and Cash Equivalents The Company considers all short-term highly liquid investments with a remaining maturity at the date of purchase of three months or less to be cash equivalents. Cash and cash equivalents are maintained at financial institutions and, at times, balances may exceed federally insured limits. The Company has not experienced any losses related to these balances as of March 31, 2020. There were no uninsured balances as of March 31, 2021 and December 31, 2020. The Company had no cash equivalents during or at the end of either period. Revenue Recognition The Company recognizes revenue in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 606, “Revenue from Contracts with Customers” (“ASC 606”). Revenues are recognized when control is transferred to customers in amounts that reflect the consideration the Company expects to be entitled to receive in exchange for those goods. Revenue recognition is evaluated through the following five steps: (i) identification of the contract, or contracts, with a customer; (ii) identification of the performance obligations in the contract; (iii) determination of the transaction price; (iv) allocation of the transaction price to the performance obligations in the contract; and (v) recognition of revenue when or as a performance obligation is satisfied. We generate revenue from the following activities: ● Recruiters on Demand: Consists of a consulting and staffing service specifically for the placement of professional recruiters, which we market as Recruiters on Demand. Recruiters on Demand is a flexible, time-based solution that provides businesses of all sizes access to recruiters on an outsourced, virtual basis for help with their hiring needs. As with other consulting and staffing solutions, we procure for our employer clients qualified professional recruiters, and then place them on assignment with our employer clients. Revenue earned through Recruiters on Demand is derived by billing the employer clients for the placed recruiters’ ongoing work at an agreed-upon, time-based rate. We directly source recruiter candidates from our network of recruiters on the Platform, as the recruiter user base of our Platform has the proper skill-set for recruiting and hiring projects. We had previously referred to this service in our revenue disaggregation disclosure in our consolidated financial statements as license and other, but on July 1, 2020, we rebranded as Recruiters on Demand. ● Consulting and Staffing: Consists of providing consulting and staffing personnel services to employers to satisfy their demand for long- and short-term consulting and temporary employee needs. We generate revenue by first referring qualified personnel for the employer’s specific talent needs, then placing that personnel with the employer, but with us or our providers acting as the employer of record, and finally, billing the employer for the time and work of our placed personnel on an ongoing basis. Our process for finding candidates for consulting and staffing engagements largely mirrors our process for full-time placement hiring. This process includes employers informing us of open consulting and temporary staffing opportunities and projects, sourcing qualified candidates through the Platform and other similar means, and, finally, the employer selecting our candidates for placement after a process of review and selection. We bill these employer clients for our placed candidates’ ongoing work at an agreed-upon, time-based rate, typically on a weekly schedule of invoicing. ● Full-time Placement: Consists of providing referrals of qualified candidates to employers to hire staff for full-time positions. We generate full-time placement revenue by earning one-time fees for each time that employers hire one of the candidates that we refer. Employers alert us of their hiring needs through our Platform or other communications. We source qualified candidate referrals for the employers’ available jobs through independent recruiter users that access our Platform and other tools. We support and supplement the independent recruiters’ efforts with dedicated internal employees we call our internal talent delivery team. Our talent delivery team selects and delivers candidate profiles and resumes to our employer clients for their review and ultimate selection. Upon the employer hiring one or more of our candidate referrals, we earn a “full-time placement fee”, an amount separately negotiated with each employer client. The full-time placement fee is typically either a percentage of the referred candidates’ first year’s base salary or an agreed-upon flat fee. ● Marketing Solutions: Our “Marketing Solutions” allow companies to promote their unique brands on our website, the Platform, and our other business-related content and communication. This is accomplished through various forms of online advertising, including sponsorship of digital newsletters, online content promotion, social media distribution, banner advertising, and other branded electronic communications, such as in our quarterly digital publication on recruiting trends and issues. Customers who purchase our Marketing Solutions typically specialize in B2B software and other platform companies that focus on recruitment and human Resources processing. We earn revenue as we complete agreed upon marketing related deliverables and milestones using pricing and terms set by mutual agreement with the customer. In addition to its work with direct clients, the Company categorizes all online advertising and affiliate marketing revenue as Marketing Solutions. ● Career Solutions: We provide services to assist job seekers with their career advancement. These services include a resume distribution service which involves promoting these job seekers’ profiles and resumes to assist with their procuring employment, and upskilling and training. Our resume distribution service allows a job seeker to upload his/her resume to our database, which we then distribute to our network of recruiters on the Platform. We earn revenue from a one-time flat fee for this service. We also offer a recruiter certification program which encompasses our recruitment related training content, which we make accessible through our online learning management system. Customers of the recruiter certification program use a self-managed system to navigate through a digital course of study. Upon completion of the program, we issue a certificate of completion and make available a digital badge to certify their achievement for display on their online recruiter profile on the Platform. For approximately the four months following March 31, 2020, the Company provided the recruiter certification program free in response to COVID-19. We partner with Careerdash, a high-quality training company, to provide Recruiter.com Academy, an immersive training experience for career changers. We have a sales team and sales partnerships with direct employers as well as Vendor Management System companies and Managed Service companies that help create sales channels for clients that buy staffing, direct hire, and sourcing services. Once we have secured the relationship and contract with the interested Enterprise customer the delivery and product teams will provide the service to fulfill any or all of the revenue segments. Revenues as presented on the statement of operations represent services rendered to customers less sales adjustments and allowances. Recruiters on Demand services are billed to clients as either monthly subscriptions or time-based billings. Revenues for Recruiters on Demand are recognized on a gross basis when each monthly subscription service is completed. Consulting and Staffing Services revenues represent services rendered to customers less sales adjustments and allowances. Reimbursements, including those related to travel and out-of-pocket expenses, are also included in the net service revenues and equivalent amounts of reimbursable expenses are included in costs of revenue. We record substantially all revenue on a gross basis as a principal versus on a net basis as an agent in the presentation of this line of revenues and expenses. We have concluded that gross reporting is appropriate because we have the task of identifying and hiring qualified employees, and our discretion to select the employees and establish their compensation and duties causes us to bear the risk for services that are not fully paid for by customers. Consulting and staffing revenues are recognized when the services are rendered by the temporary employees. Payroll and related taxes of certain employees that are placed on temporary assignment are outsourced to third party payors or related party payors. The payors pay all related costs of employment for these employees, including workers’ compensation insurance, state and federal unemployment taxes, social security and certain fringe benefits. We assume the risk of acceptability of the employees to customers. Payments for consulting and staffing services are typically due within 90 days of completion of services. Full time placement revenues are recognized on a gross basis when the guarantee period specified in each customer’s contract expires. No fees for direct hire placement services are charged to the employment candidates. Any payments received prior to the expiration of the guarantee period are recorded as a deferred revenue liability. Payments for recruitment services are typically due within 90 days of completion of services. Marketplace Solutions services revenues are recognized on a gross basis when the advertising is placed and displayed or when lead generation activities and online publications are completed, which is the point at which the performance obligations are satisfied. Payments for marketing and publishing are typically due within 30 days of completion of services. Career services revenues are recognized on a gross basis upon distribution of resumes or completion of training courses, which is the point at which the performance obligations are satisfied. Payments for career services are typically due upon distribution or completion of services. Deferred revenue results from transactions in which the Company has been paid for services by customers, but for which all revenue recognition criteria have not yet been met. Once all revenue recognition criteria have been met, the deferred revenues are recognized. Sales tax collected is recorded on a net basis and is excluded from revenue. Contract Assets The Company does not have any contract assets such as work-in-process. All trade receivables on the Company’s balance sheet are from contracts with customers. Contract Costs Costs incurred to obtain a contract are capitalized unless they are short term in nature. As a practical matter, costs to obtain a contract that are short term in nature are expensed as incurred. The Company does not have any contract costs capitalized as of March 31, 2021 or December 31, 2020. Contract Liabilities - Deferred Revenue The Company’s contract liabilities consist of advance customer payments and deferred revenue. Deferred revenue results from transactions in which the Company has been paid for services by customers, but for which all revenue recognition criteria have not yet been met. Once all revenue recognition criteria have been met, the deferred revenues are recognized. For each of the identified periods, revenues can be categorized into the following: Three Months EndedMarch 31, 2021 2020 Recruiters on Demand $ 957,479 $ 184,975 Consulting and staffing services 2,072,446 1,913,394 Permanent placement fees 39,966 137,627 Marketplace Solutions 40,981 40,193 Career services 53,673 36,934 Total revenue $ 3,164,545 $ 2,313,123 As of March 31, 2021 and December 31, 2020, deferred revenue amounted to $139,382 and $51,537 respectively. As of March 31, 2021, deferred revenues associated with placement services are $139,382 and we expect the recognition of such services to be within the three months ended June 30, 2021. Revenue from international sources was approximately 2% and 2% for the three months ended March 31, 2021 and 2020, respectively. Costs of Revenue Costs of revenues consist of employee costs, third party staffing costs and other fees, outsourced recruiter fees and commissions based on a percentage of Recruiting Solutions gross margin. Accounts Receivable Credit is extended to customers based on an evaluation of their financial condition and other factors. Management periodically assesses the Company’s accounts receivable and, if necessary, establishes an allowance for estimated uncollectible amounts. Accounts determined to be uncollectible are charged to operations when that determination is made. The Company usually does not require collateral. We have recorded an allowance for doubtful accounts of $47,463 and $33,000 as of March 31, 2021 and December 31, 2020, respectively. Bad debt expense was $16,963 and $11,250 for the three-month periods ended March 31, 2021 and 2020, respectively. Concentration of Credit Risk and Significant Customers and Vendors As of March 31, 2021, two customers accounted for more than 10% of the accounts receivable balance, at 26% and 11%, for a total of 37%. As of March 31, 2020, three customers accounted for more than 10% of the accounts receivable balance, at 32%, 16% and 12% for a total of 60%. For the three months ended March 31, 2021 two customers accounted for 10% of more of total revenue, at 27% and 15%, for a total of 42%. For the three months ended March 31, 2020 two customers accounted for 10% or more of total revenue, at 33% and 18%, for a total of 51%. We use a related party firm for software development and maintenance related to our website and the platform underlying our operations. One of our officers and principal shareholders is an employee of this firm and exerts control over this firm (see Note 11). We are a party to that certain license agreement with a related party firm (see Note 11). Pursuant to the license agreement the firm has granted us an exclusive license to use certain candidate matching software and render certain related services to us. If this relationship was terminated or if the firm was to cease doing business or cease to support the applications we currently utilize, we may be forced to expend significant time and resources to replace the licensed software. Further, the necessary replacements may not be available on a timely basis on favorable terms, or at all. If we were to lose the ability to use this software our business and operating results could be materially and adversely affected. We use a related party firm to provide certain employer of record services (see Note 11). We use a related party firm to provide certain recruiting services (see Note 11). Advertising and Marketing Costs The Company expenses all advertising and marketing costs as incurred. Advertising and marketing costs were $57,543 and $25,243 for the three months ended March 31, 2021 and 2020, respectively. Fair Value of Financial Instruments and Fair Value Measurements The Company measures and discloses the fair value of assets and liabilities required to be carried at fair value in accordance with ASC 820, Fair Value Measurements and Disclosures. ASC 820 defines fair value, establishes a hierarchical framework for measuring fair value, and enhances fair value measurement disclosure. ASC 825 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and considers assumptions that market participants would use when pricing the asset or liability, such as inherent risk, transfer restrictions, and risk of nonperformance. ASC 825 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 825 establishes three levels of inputs that may be used to measure fair value: Level 1 - Quoted prices for identical assets or liabilities in active markets to which we have access at the measurement date. Level 2 - Inputs other than quoted prices within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 3 - Unobservable inputs for the asset or liability. The determination of where assets and liabilities fall within this hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The Company’s investment in available for sale securities and warrant derivative liabilities are measured at fair value. The securities are measured based on current trading prices using Level 1 fair value inputs. The Company’s derivative instruments are valued using Level 3 fair value inputs. The Company does not have any other financial instruments which require re-measurement to fair value. The carrying values of cash and cash equivalents, accounts receivable, accounts payable and accrued expenses, and loans payable represent fair value based upon their short-term nature. A financial asset or liability’s classification within the hierarchy is determined based on the lowest level input that is significant to the fair value measurement. The table below summarizes the fair values of our financial assets and liabilities as of March 31, 2021: Fair Value at March 31, Fair Value Measurement Using 2021 Level 1 Level 2 Level 3 Available for sale marketable securities (Note 3) $ 1,647 $ 1,647 $ $ Warrant derivative liability (Note 9) $ 16,496,364 $ $ $ 16,496,364 The reconciliation of the derivative liability measured at fair value on a recurring basis using unobservable inputs (Level 3) is as follows for the three months ended March 31, 2021 and 2020: Three Months Ended March 31, 2021 2020 Balance at January 1 $ 11,537,997 $ 612,042 Additions to derivative instruments 5,960,058 Reclassifications to equity upon extinguishment (373,070 ) (Gain) loss on change in fair value of derivative liability (628,621 ) 565,088 Balance at March 31 $ 16,496,364 $ 1,177,130 Business Combinations For all business combinations (whether partial, full or step acquisitions), the Company records 100% of all assets and liabilities of the acquired business, including goodwill, generally at their fair values; contingent consideration, if any, is recognized at its fair value on the acquisition date and, for certain arrangements, changes in fair value are recognized in earnings until settlement and acquisition-related transaction and restructuring costs are expensed rather than treated as part of the cost of the acquisition. Intangible Assets Intangible assets consist primarily of the assets acquired from Genesys in 2019, including customer contracts and intellectual property, acquired on March 31, 2019 and the assets acquired from Scouted and Upsider during the first quarter of 2021 (see Note 12). Amortization expense will be recorded on the straight line basis over the estimated economic lives. Goodwill Goodwill is comprised of the purchase price of business combinations in excess of the fair value assigned at acquisition to the net tangible and identifiable intangible assets acquired. Goodwill is not amortized. The Company tests goodwill for impairment for its reporting units on an annual basis, or when events occur, or circumstances indicate the fair value of a reporting unit is below its carrying value. The Company performs its annual goodwill and impairment assessment on December 31st of each year (see Note 4). When evaluating the potential impairment of goodwill, management first assess a range of qualitative factors, including but not limited to, macroeconomic conditions, industry conditions, the competitive environment, changes in the market for the Company’s products and services, regulatory and political developments, entity specific factors such as strategy and changes in key personnel, and the overall financial performance for each of the Company’s reporting units. If, after completing this assessment, it is determined that it is more likely than not that the fair value of a reporting unit is less than its carrying value, we then proceed to the impairment testing methodology primarily using the income approach (discounted cash flow method). We compare the carrying value of the reporting unit, including goodwill, with its fair value, as determined by its estimated discounted cash flows. If the carrying value of a reporting unit exceeds its fair value, then the amount of impairment to be recognized is recognized as the amount by which the carrying amount exceeds the fair value. When required, we arrive at our estimates of fair value using a discounted cash flow methodology which includes estimates of future cash flows to be generated by specifically identified assets, as well as selecting a discount rate to measure the present value of those anticipated cash flows. Estimating future cash flows requires significant judgment and includes making assumptions about projected growth rates, industry-specific factors, working capital requirements, weighted average cost of capital, and current and anticipated operating conditions. The use of different assumptions or estimates for future cash flows could produce different results. Long-lived assets Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the book value of the asset may not be recoverable. The Company periodically evaluates whether events and circumstances have occurred that indicate possible impairment. When impairment indicators exist, the Company estimates the future undiscounted net cash flows of the related asset or asset group over the remaining life of the asset in measuring whether or not the asset values are recoverable. Stock-Based Compensation We account for our stock-based compensation under ASC 718 “Compensation – Stock Compensation” using the fair value based method. Under this method, compensation cost is measured at the grant date based on the value of the award and is recognized over the shorter of the service period or the vesting period of the stock-based compensation. This guidance establishes standards for the accounting for transactions in which an entity exchanges it equity instruments for goods or services. It also addresses transactions in which an entity incurs liabilities in exchange for goods or services that are based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments. The Company estimates the fair value of each stock option at the grant date by using the Black-Scholes option pricing model. Determining the fair value of stock-based compensation at the grant date under this model requires judgment, including estimating volatility, employee stock option exercise behaviors and forfeiture rates. The assumptions used in calculating the fair value of stock-based compensation represent the Company’s best estimates, but these estimates involve inherent uncertainties and the application of management judgment. Convertible Instruments The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with various accounting standards. ASC 480 “Distinguishing Liabilities From Equity” provides that instruments convertible predominantly at a fixed rate resulting in a fixed monetary amount due upon conversion with a variable quantity of shares (“stock settled debt”) be recorded as a liability at the fixed monetary amount. ASC 815 “Derivatives and Hedging” generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur, and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. Professional standards also provide an exception to this rule when the host instrument is deemed to be conventional as defined under professional standards as “The Meaning of Conventional Convertible Debt Instrument.” The Company accounts for convertible instruments (when it has determined that the instrument is not a stock settled debt and the embedded conversion options should not be bifurcated from their host instruments) in accordance with professional standards when “Accounting for Convertible Securities with Beneficial Conversion Features,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Discounts under these arrangements are amortized over the term of the related debt to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying common stock at the commitment date of the share transaction and the effective conversion price embedded in the preferred shares. ASC 815-40 p	NOTE 1 — ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES General Recruiter.com Group, Inc., a Nevada corporation (“RGI”), is a holding company based in Houston, Texas. The Company has five subsidiaries, Recruiter.com, Inc., Recruiter.com Recruiting Solutions LLC (“Recruiting Solutions”), Recruiter.com Consulting, LLC, VocaWorks, Inc. (“VocaWorks”) and Recruiter.com Scouted Inc. (“Scouted”). RGI and its subsidiaries as a consolidated group is hereinafter referred to as the “Company.” The Company operates in Connecticut, Texas, and New York. Recruiter.com operates an on-demand recruiting platform we have developed to help disrupt the $120 billion recruiting and staffing industry. Recruiter.com combines an online hiring platform with the world’s largest network of over 28,000 small and independent recruiters. Businesses of all sizes recruit talent faster using the Recruiter.com platform, which is powered by virtual teams of Recruiters On Demand and Video and AI job-matching technology. Our website, www.Recruiter.com, provides access to over 28,000 recruiters and utilizes an innovative web platform, with integrated AI-driven candidate to job matching and video screening software to more easily and quickly source qualified talent. We help businesses accelerate and streamline their recruiting and hiring processes by providing on-demand recruiting services and technology. Recruiter.com leverages our expert network of recruiters to place recruiters on a project basis, aided by cutting edge artificial intelligence-based candidate sourcing, matching and video screening technologies. We operate a cloud-based scalable SaaS-enabled marketplace platform for professional hiring, which provides prospective employers access to a network of thousands of independent recruiters from across the country and worldwide, with a diverse talent sourcing skillset that includes information technology, accounting, finance, sales, marketing, operations and healthcare specializations. Through our Recruiting.com Solutions division, we also provide consulting and staffing, and fulltime placement services to employers which leverages our platform and rounds out our services. Our mission is to grow our most collaborative and connective global platform to connect recruiters and employers and become the preferred solution for hiring specialized talent. Reincorporation On May 13, 2020, the Company effected a reincorporation from the State of Delaware to the State of Nevada. Following the approval by the Company’s stockholders at a special meeting held on May 8, 2020, Recruiter.com Group, Inc., a Delaware corporation (“Recruiter.com Delaware”), entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Recruiter.com Group, Inc., a Nevada corporation and a wholly owned subsidiary of Recruiter.com Delaware (“Recruiter.com Nevada”), pursuant to which Recruiter.com Delaware merged with and into Recruiter.com Nevada, with Recruiter.com Nevada continuing as the surviving entity. Simultaneously with the reincorporation, the number of shares of common stock the Company is authorized to issue was increased from 31,250,000 shares to 250,000,000 shares. The reincorporation did not result in any change in the corporate name, business, management, fiscal year, accounting, location of the principal executive office, or assets or liabilities of the Company. Merger with Recruiter.com, Inc. Effective March 31, 2019, RGI completed a merger (the “Merger”) with Recruiter.com, Inc., a New York based recruiting career services and marketing business and a Delaware corporation (“Pre-Merger Recruiter.com”) pursuant to a Merger Agreement and Plan of Merger, dated March 31, 2019. At the effective time of the Merger, RGI’s newly formed wholly-owned subsidiary merged with and into Pre-Merger Recruiter.com, with Pre-Merger Recruiter.com continuing as the surviving corporation and a wholly-owned subsidiary of RGI. As consideration in the Merger, the equity holders of Pre-Merger Recruiter.com received a total of 775,000 shares of Series E Preferred Stock of RGI convertible into 9,687,500 shares of the Company’s common stock. As a result, the former shareholders of Pre-Merger Recruiter.com controlled approximately 90% of RGI’s outstanding common stock and in excess of 50% of the total voting power. Prior to the Merger, from October 30, 2017 RGI was controlled by the principal shareholders of Pre-Merger Recruiter.com. The Merger simply increased their control. RGI’s Chief Executive Officer was the Chief Executive Officer and the majority of RGI’s Board of Directors were directors (or designees) prior to the Merger. Further, RGI’s Executive Chairman was retained as a consultant prior to the Merger with the understanding that if the Merger occurred, he would be appointed Executive Chairman. Prior to the Merger, RGI, Pre-Merger Recruiter.com and VocaWorks had been parties to a license agreement, dated October 30, 2017 (the “License Agreement”), under which Pre-Merger Recruiter.com granted VocaWorks a license to use certain of its proprietary software and related intellectual property. Prior to the Merger, RGI’s primary business was operating under the License Agreement. In consideration for the license obtained in the License Agreement, Pre-Merger Recruiter.com received 1,562,500 shares of RGI’s common stock. Pre-Merger Recruiter.com also received the right to receive shares of Series B Convertible Preferred Stock (the “Series B Preferred Stock”) of RGI upon achievement of certain milestones specified in the License Agreement. As a result, immediately prior to the completion of the Merger, Pre-Merger Recruiter.com owned approximately 98% of RGI’s outstanding common stock. In conjunction with the Merger, Pre-Merger Recruiter.com distributed the 1,562,500 shares of RGI’s common stock to its shareholders on March 25, 2019. The distribution is considered to have occurred just prior to the completion of the Merger. For accounting purposes, the Merger is being accounted for as a reverse recapitalization of Pre-Merger Recruiter.com and combination of entities under common control (“recapitalization”) with Pre-Merger Recruiter.com considered the accounting acquirer and historical issuer. The accompanying consolidated financial statements include Pre-Merger Recruiter.com for all periods presented. Since Pre-Merger Recruiter.com previously owned a majority interest in RGI, the consolidated financial statements include the historical operations of RGI and VocaWorks. All share and per share data in the accompanying consolidated financial statements and notes have been retroactively restated to reflect the effect of the Merger. Asset Purchase Effective March 31, 2019, RGI acquired certain assets and assumed certain liabilities under an asset purchase agreement, dated March 31, 2019, among RGI, Genesys Talent LLC, a Texas limited liability company (“Genesys”), and Recruiting Solutions, a wholly owned subsidiary of the Company (the “Asset Purchase”). As consideration in the Asset Purchase the Company issued a total of 200,000 shares of its Series F Preferred Stock convertible into 2,500,000 shares of the Company’s common stock. The acquired assets and liabilities include certain accounts receivable, accounts payable, deferred revenue, sales and client relationships, contracts, intellectual property, partnership and vendor agreements and certain other assets. The Company is utilizing these assets in its employment staffing business to be operated through Recruiting Solutions. This transaction was treated as a business combination (see Note 14). As of the effective date of the Merger, the Company changed its fiscal year end from March 31 to December 31. On May 9, 2019, pursuant to the approval of its Board of Directors (the “Board”), the Company changed its name to Recruiter.com Group, Inc. Principles of Consolidation and Basis of Presentation The consolidated financial statements include the accounts of RGI and its majority-owned subsidiaries. All intercompany transactions and balances have been eliminated in consolidation. As discussed above, all share and per share data has been retroactively restated in the accompanying consolidated financial statements and footnotes to reflect the effects of the March 31, 2019 recapitalization. Among other effects, this causes the common stock of Pre-Merger Recruiter.com which existed during 2018 to be retroactively reflected as though it were Series E Preferred Stock since it was exchanged for Series E Preferred Stock pursuant to the Merger and recapitalization. Effective August 21, 2019, the Company amended its Certificate of Incorporation to effect a one-for-80 reverse stock split of the Company’s common stock. Additionally, the number of authorized shares of common stock was reduced to 31,250,000 shares (which we subsequently increased to 250,000,000 shares). All share and per share data have been retroactively restated in the accompanying consolidated financial statements and footnotes for all periods presented to reflect the effects of the reverse stock split. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results and outcomes may differ from management’s estimates and assumptions. Included in these estimates are assumptions used to estimate collection of accounts receivable, fair value of available for sale securities, fair value of assets acquired in an asset acquisition and the estimated useful life of assets acquired, fair value of derivative liabilities, fair value of securities issued for acquisitions, fair value of assets acquired and liabilities assumed in the business combination, fair value of intangible assets and goodwill, valuation of lease liabilities and related right of use assets, deferred income tax asset valuation allowances, and valuation of stock based compensation expense. Cash and Cash Equivalents The Company considers all short-term highly liquid investments with a remaining maturity at the date of purchase of three months or less to be cash equivalents. Cash and cash equivalents are maintained at financial institutions and, at times, balances may exceed federally insured limits. The Company has not experienced any losses related to these balances as of December 31, 2020. There were no uninsured balances as of December 31, 2020 and 2019. The Company had no cash equivalents during or at the end of either year. Revenue Recognition The Company recognizes revenue in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 606, “Revenue from Contracts with Customers” (“ASC 606”). Revenues are recognized when control is transferred to customers in amounts that reflect the consideration the Company expects to be entitled to receive in exchange for those goods. Revenue recognition is evaluated through the following five steps: (i) identification of the contract, or contracts, with a customer; (ii) identification of the performance obligations in the contract; (iii) determination of the transaction price; (iv) allocation of the transaction price to the performance obligations in the contract; and (v) recognition of revenue when or as a performance obligation is satisfied. We generate revenue from the following activities: ● Consulting and Staffing: Consists of providing consulting and staffing personnel services to employers to satisfy their demand for long- and short-term consulting and temporary employee needs. We generate revenue by first referring qualified personnel for the employer’s specific talent needs, then placing that personnel with the employer, but with us or our providers acting as the employer of record, and finally, billing the employer for the time and work of our placed personnel on an ongoing basis. Our process for finding candidates for consulting and staffing engagements largely mirrors our process for fulltime placement hiring. This process includes employers informing us of open consulting and temporary staffing opportunities and projects, sourcing qualified candidates through our Platform and other similar means, and, finally, the employer selecting our candidates for placement after a process of review and selection. We bill these employer clients for our placed candidates’ ongoing work at an agreed-upon, time-based rate, typically on a weekly schedule of invoicing. ● Fulltime Placement: Consists of providing referrals of qualified candidates to employers to hire staff for full-time positions. We generate fulltime placement revenue by earning one-time fees for each time that employers hire one of the candidates that we refer. Employers alert us of their hiring needs through our Platform or other communications. We source qualified candidate referrals for the employers’ available jobs through independent recruiter users that access our Platform and other tools. We support and supplement the independent recruiters’ efforts with dedicated internal employees we call our internal talent delivery team. Our talent delivery team selects and delivers candidate profiles and resumes to our employer clients for their review and ultimate selection. Upon the employer hiring one or more of our candidate referrals, we earn a “fulltime placement fee”, an amount separately negotiated with each employer client. The full-time placement fee is typically either a percentage of the referred candidates’ first year’s base salary or an agreed-upon flat fee. ● Recruiters on Demand: Consists of a consulting and staffing service specifically for the placement of professional recruiters, which we market as Recruiters on Demand. Recruiters on Demand is a flexible, time-based solution that provides businesses of all sizes access to recruiters on an outsourced, virtual basis for help with their hiring needs. As with other consulting and staffing solutions, we procure for our employer clients qualified professional recruiters, and then place them on assignment with our employer clients. Revenue earned through Recruiters on Demand is derived by billing the employer clients for the placed recruiters’ ongoing work at an agreed-upon, time-based rate. We directly source recruiter candidates from our network of recruiters on the Platform, as the recruiter user base of our Platform has the proper skill-set for recruiting and hiring projects. We had previously referred to this service in our revenue disaggregation disclosure in our consolidated financial statements as license and other, but on July 1, 2020, we rebranded as Recruiters on Demand. ● Career Solutions: We provide services to assist job seekers with their career advancement. These services include a resume distribution service which involves promoting these job seekers’ profiles and resumes to assist with their procuring employment and upskilling and training. Our resume distribution service allows a job seeker to upload his/her resume to our database, which we then distribute to our network of recruiters on the Platform. We earn revenue from a one-time flat fee for this service. We also offer a recruiter certification program which encompasses our recruitment related training content, which we make accessible through our online learning management system. Customers of the recruiter certification program use a self-managed system to navigate through a digital course of study. Upon completion of the program, we issue a certificate of completion and make available a digital badge to certify their achievement for display on their online recruiter profile on the Platform. For approximately the four months following March 31, 2020, the Company provided the recruiter certification program free in response to COVID-19. We partner with Careerdash, a high-quality training company, to provide Recruiter.com Academy, an immersive training experience for career changers. ● Marketplace Solutions: Our “Marketplace Solutions”, previously referred to as Marketing Solutions, allow companies to promote their unique brands on our website, the Platform, and our other business-related content and communication. This is accomplished through various forms of online advertising, including sponsorship of digital newsletters, online content promotion, social media distribution, banner advertising, and other branded electronic communications, such as in our quarterly digital publication on recruiting trends and issues. Customers who purchase our Marketplace Solutions typically specialize in B2B software and other platform companies that focus on recruitment and human resources processing. We earn revenue as we complete agreed upon marketing related deliverables and milestones using pricing and terms set by mutual agreement with the customer. In addition to its work with direct clients, the Company categorizes all online advertising and affiliate marketing revenue as Marketing Solutions. We have a sales team and sales partnerships with direct employers as well as Vendor Management System companies and Managed Service companies that help create sales channels for clients that buy staffing, direct hire, and sourcing services. Once we have secured the relationship and contract with the interested Enterprise customer the delivery and product teams will provide the service to fulfil any or all of the revenue segments. Revenues as presented on the statement of operations represent services rendered to customers less sales adjustments and allowances. Consulting and Staffing Services revenues represent services rendered to customers less sales adjustments and allowances. Reimbursements, including those related to travel and out-of-pocket expenses, are also included in the net service revenues and equivalent amounts of reimbursable expenses are included in costs of revenue. We record substantially all revenue on a gross basis as a principal versus on a net basis as an agent in the presentation of this line of revenues and expenses. We have concluded that gross reporting is appropriate because we have the task of identifying and hiring qualified employees, and our discretion to select the employees and establish their compensation and duties causes us to bear the risk for services that are not fully paid for by customers. Consulting and staffing revenues are recognized when the services are rendered by the temporary employees. Payroll and related taxes of certain employees that are placed on temporary assignment are outsourced to third party payors or related party payors. The payors pay all related costs of employment for these employees, including workers’ compensation insurance, state and federal unemployment taxes, social security and certain fringe benefits. We assume the risk of acceptability of the employees to customers. Payments for consulting and staffing services are typically due within 90 days of completion of services. Full time placement revenues are recognized on a gross basis when the guarantee period specified in each customer’s contract expires. No fees for direct hire placement services are charged to the employment candidates. Any payments received prior to the expiration of the guarantee period are recorded as a deferred revenue liability. Payments for recruitment services are typically due within 90 days of completion of services. Recruiters on Demand services are billed to clients as either monthly subscriptions or time-based billings. Revenues for Recruiters on Demand are recognized on a gross basis when each monthly subscription service is completed. Career services revenues are recognized on a gross basis upon distribution of resumes or completion of training courses, which is the point at which the performance obligations are satisfied. Payments for career services are typically due upon distribution or completion of services. Marketplace Solutions services revenues are recognized on a gross basis when the advertising is placed and displayed or when lead generation activities and online publications are completed, which is the point at which the performance obligations are satisfied. Payments for marketing and publishing are typically due within 30 days of completion of services. Deferred revenue results from transactions in which the Company has been paid for services by customers, but for which all revenue recognition criteria have not yet been met. Once all revenue recognition criteria have been met, the deferred revenues are recognized. Sales tax collected is recorded on a net basis and is excluded from revenue. Contract Assets The Company does not have any contract assets such as work-in-process. All trade receivables on the Company’s consolidated balance sheet are from contracts with customers. Contract Costs Costs incurred to obtain a contract are capitalized unless they are short term in nature. As a practical matter, costs to obtain a contract that are short term in nature are expensed as incurred. The Company does not have any contract costs capitalized as of December 31, 2020 or December 31, 2019. Contract Liabilities - Deferred Revenue The Company’s contract liabilities consist of advance customer payments and deferred revenue. Deferred revenue results from transactions in which the Company has been paid for services by customers, but for which all revenue recognition criteria have not yet been met. Once all revenue recognition criteria have been met, the deferred revenues are recognized. For each of the years, revenues can be categorized into the following: Years ended December 31, 2020 and 2019: Years Ended 2020 2019 Consulting and staffing services $ 6,684,053 $ 4,792,607 Permanent placement fees 517,704 274,030 Recruiters on Demand 966,104 486,388 Career services 190,225 138,384 Marketing and publishing 144,806 306,578 Total revenue $ 8,502,892 $ 5,997,987 As of December 31, 2020, and 2019, deferred revenue amounted to $59,037 and $145,474 respectively. As of December 31, 2020, deferred revenues associated with placement services are $52,466 and we expect the recognition of such services to be within the three months ended March 31, 2021. As of December 31, 2020, deferred revenues associated with Recruiters on Demand services are $6,571 and we expect the recognition of such services to be within the first three months of 2021. Revenue from international sources was approximately 3% and 4% for the years ended December 31, 2020 and 2019, respectively. Costs of Revenue Costs of revenues consist of employee costs, third party staffing costs and other fees, outsourced recruiter fees and commissions based on a percentage of Recruiting Solutions gross margin. Accounts Receivable Credit is extended to customers based on an evaluation of their financial condition and other factors. Management periodically assesses the Company’s accounts receivable and, if necessary, establishes an allowance for estimated uncollectible amounts. Accounts determined to be uncollectible are charged to operations when that determination is made. The Company usually does not require collateral. We have recorded an allowance for doubtful accounts of $33,000 and $21,000 as of December 31, 2020 and 2019, respectively. Bad debt expense was $12,000 and $23,500 for the years ended December 31, 2020 and 2019, respectively. Concentration of Credit Risk and Significant Customers and Vendors As of December 31, 2020, two customers accounted for more than 10% of the accounts receivable balance, at 32% and 19% for a total of 51%. As of December 31, 2019, three customers accounted for more than 10% of the accounts receivable balance, at 19%, 15% and 13%, for a total of 47%. For the year ended December 31, 2020 three customers accounted for 10% of more of total revenue, at 30%, 20% and 11%, for a total of 61%. For the year ended December 31, 2019 two customers accounted for 10% or more of total revenue, at 32% and 17%, for a total of 49%. We use a related party firm located overseas for software development and maintenance related to our website and the platform underlying our operations. One of our officers and principal shareholders is an employee of this firm but exerts control over this firm (see Note 13). We are a party to that certain license agreement with a related party firm (see Note 13). Pursuant to the license agreement the firm has granted us an exclusive license to use certain candidate matching software and render certain related services to us. If this relationship was terminated or if the firm was to cease doing business or cease to support the applications we currently utilize, we may be forced to expend significant time and resources to replace the licensed software. Further, the necessary replacements may not be available on a timely basis on favorable terms, or at all. If we were to lose the ability to use this software our business and operating results could be materially and adversely affected. We use a related party firm to provide certain employer of record services (see Note 13). Advertising and Marketing Costs The Company expenses all advertising and marketing costs as incurred. Advertising and marketing costs were $82,904 and $119,597 for the years ended December 31, 2020 and 2019, respectively. Fair Value of Financial Instruments and Fair Value Measurements The Company measures and discloses the fair value of assets and liabilities required to be carried at fair value in accordance with ASC 820, Fair Value Measurements and Disclosures. ASC 820 defines fair value, establishes a hierarchical framework for measuring fair value, and enhances fair value measurement disclosure. ASC 825 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and considers assumptions that market participants would use when pricing the asset or liability, such as inherent risk, transfer restrictions, and risk of nonperformance. ASC 825 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 825 establishes three levels of inputs that may be used to measure fair value: Level 1 - Quoted prices for identical assets or liabilities in active markets to which we have access at the measurement date. Level 2 - Inputs other than quoted prices within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 3 - Unobservable inputs for the asset or liability. The determination of where assets and liabilities fall within this hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The Company’s investment in available for sale securities and warrant derivative liabilities are measured at fair value. The securities are measured based on current trading prices using Level 1 fair value inputs. The Company’s derivative instruments are valued using Level 3 fair value inputs. The Company does not have any other financial instruments which require re-measurement to fair value. The carrying values of cash and cash equivalents, accounts receivable, accounts payable and accrued expenses, and loans payable represent fair value based upon their short-term nature. A financial asset or liability’s classification within the hierarchy is determined based on the lowest level input that is significant to the fair value measurement. The table below summarizes the fair values of our financial assets and liabilities as of December 31, 2020 and 2019 respectively: Fair Value at Fair Value Measurement Using 2020 Level 1 Level 2 Level 3 Available for sale marketable securities (Note 3) $ 1,424 $ 1,424 $ - $ - Warrant derivative liability (Note 11) $ 11,537,997 $ - $ - $ 11,537,997 Fair Value at Fair Value Measurement Using 2019 Level 1 Level 2 Level 3 Available for sale marketable securities (Note 3) $ 44,766 $ 44,766 $ - $ - Derivative liability (Note 11) $ 612,042 $ - $ - $ 612,042 The reconciliation of the derivative liability measured at fair value on a recurring basis using unobservable inputs (Level 3) is as follows for the years ended December 31, 2020 and 2019: Years Ended 2020 2019 Balance at January 1 $ 612,042 $ - Additions to derivative instruments 5,625,519 1,750,646 Anti-dilution adjustments to derivative instruments 2,642,175 - (Gain) loss on change in fair value of derivative liability 2,658,261 (1,138,604 ) Balance, December 31 $ 11,537,997 $ 612,042 Marketable Securities The Company has adopted Accounting Standards Update (“ASU”) 2016-01, Financial Instruments – Overall: Recognition and Measurement of Financial Assets and Financial Liabilities. ASU 2016-01 requires equity investments (except those accounted for under the equity method of accounting, or those that result in consolidation of the investee) to be measured at fair value with changes in fair value recognized in net income, requires public business entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes, requires separate presentation of financial assets and financial liabilities by measurement category and form of financial asset, and eliminates the requirement for public business entities to disclose the method(s) and significant assumptions used to estimate the fair value that is required to be disclosed for financial instruments measured at amortized cost. The unrealized loss on the marketable securities during the years ended December 31, 2020 and 2019 has been included in a separate line item on the statement of operations, Net Recognized Loss on Marketable Securities. Business Combinations For all business combinations (whether partial, full or step acquisitions), the Company records 100% of all assets and liabilities of the acquired business, including goodwill, generally at their fair values; contingent consideration, if any, is recognized at its fair value on the acquisition date and, for certain arrangements, changes in fair value are recognized in earnings until settlement and acquisition-related transaction and restructuring costs are expensed rather than treated as part of the cost of the acquisition. Intangible Assets Intangible assets consist primarily of the assets acquired from Genesys, including customer contracts and intellectual property, acquired on March 31, 2019 (see Note 14). Amortization expense will be recorded on the straight line basis over the estimated economic lives of three years. Intangible assets also included internal use software development costs for the Company’s website and iPhone App. These costs were not placed in service and the Company has no plans to place these assets in service in the foreseeable future. We had fully impaired these assets at December 31, 2019 (see Note 4). Goodwill In January 2017, the FASB issued ASU 2017-04, Intangibles-Goodwill and Other (Topic 350): Goodwill is comprised of the purchase price of business combinations in excess of the fair value assigned at acquisition to the net tangible and identifiable intangible assets acquired. Goodwill is not amortized. The Company tests goodwill for impairment for its reporting units on an annual basis, or when events occur, or circumstances indicate the fair value of a reporting unit is below its carrying value. The Company performs its annual goodwill and impairment assessment on December 31st of each year (see Note 4). When evaluating the potential impairment of goodwill, management first assess a range of qualitative factors, including but not limited to, macroeconomic conditions, industry conditions, the competitive environment, changes in the market for the Company’s products and services, regulatory and political developments, entity specific factors such as strategy and changes in key personnel, and the overall financial performance for each of the Company’s reporting units. If, after completing this assessment, it is determined that it is more likely than not that the fair value of a reporting unit is less than its carrying value, we then proceed to the impairment testing methodology primarily using the income approach (discounted cash flo

Going Concern

Going Concern	3 Months Ended	12 Months Ended
Going Concern	Mar. 31, 2021	Dec. 31, 2020
Going Concern [Abstract]
GOING CONCERN	These unaudited condensed consolidated financial statements have been prepared on a going concern basis which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. The Company’s management has evaluated whether there is substantial doubt about the Company’s ability to continue as a going concern and has determined that substantial doubt existed as of the date of the end of the period covered by this report. This determination was based on the following factors: (i) the Company has a working capital deficit as of March 31, 2021 and the Company’s available cash as of the date of this filing will not be sufficient to fund its anticipated level of operations for the next 12 months; (ii) the Company will require additional financing for the fiscal year ending December 31, 2021 to continue at its expected level of operations; and (iii) if the Company fails to obtain the needed capital, it will be forced to delay, scale back, or eliminate some or all of its development activities or perhaps cease operations. In the opinion of management, these factors, among others, raise substantial doubt about the ability of the Company to continue as a going concern as of the date of the end of the period covered by this report and for one year from the issuance of these unaudited condensed consolidated financial statements. In January 2021 the Company raised approximately $3 million in gross proceeds through the issuance of convertible debentures and warrants as more fully disclosed in Note 7. The Company also received $250,000 in proceeds from a promissory note in May 2021 as more fully disclosed in Note 13. However, there is no assurance that the Company will be successful in any other capital-raising efforts that it may undertake to fund operations during the next 12 months. The Company anticipates that it will issue equity and/or debt securities as a source of liquidity, until it begins to generate positive cash flow to support its operations. Any future sales of securities to finance operations will dilute existing shareholders’ ownership. The Company cannot guarantee when or if it will generate positive cash flow. In March 2020, the outbreak of COVID-19 (coronavirus) caused by a novel strain of the coronavirus was recognized as a pandemic by the World Health Organization, and the outbreak has become increasingly widespread in the United States, including in each of the areas in which the Company operates. While to date the Company has not been required to stop operating, management is evaluating its use of its office space, virtual meetings and the like. We have reduced certain billing rates to respond to the current economic climate. Additionally, while we have experienced, and could continue to experience, a loss of clients as the result of the pandemic, we expect that the impact of such attrition would be mitigated by the addition of new clients resulting from our continued efforts to adjust the Company’s operations to address changes in the recruitment industry. The extent to which the COVID-19 pandemic will impact our operations, ability to obtain financing or future financial results is uncertain at this time. Due to the effects of COVID-19, the Company took steps to streamline certain expenses, such as temporarily cutting certain executive compensation packages by approximately 20%. Management also worked to reduce unnecessary marketing expenditures and worked to improve staff and human capital expenditures, while maintaining overall workforce levels. The Company expects but cannot guarantee that demand for its recruiting solutions will improve later in 2021, as certain clients re-open or accelerate their hiring initiatives, and new clients utilize our services. The Company does not expect reductions made in the second quarter of 2020 due to COVID-19 will inhibit its ability to meet client demand. Overall, management is focused on effectively positioning the Company for a rebound in hiring which we expect later in 2021. Ultimately, the recovery may be delayed and the economic conditions may worsen. The Company continues to closely monitor the confidence of its recruiter users and customers, and their respective job requirement load through offline discussions and the Company’s Recruiter Index survey. We also depend on raising additional debt or equity capital to stay operational. The economic impact of COVID-19 may make it more difficult for us to raise additional capital when needed. The terms of any financing, if we are able to complete one, will likely not be favorable to us. If we are unable to raise additional capital, we may not be able to meet our obligations as they come due, raising substantial doubt as to our ability to continue as a going concern. The accompanying unaudited condensed consolidated financial statements do not include any adjustments that might be necessary should the Company be unable to continue as a going concern.	NOTE 2 — GOING CONCERN These consolidated financial statements have been prepared on a going concern basis which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. The Company’s management has evaluated whether there is substantial doubt about the Company’s ability to continue as a going concern and has determined that substantial doubt existed as of the date of the end of the period covered by this report. This determination was based on the following factors: (i) the Company has a working capital deficit as of December 31, 2020 and used cash of approximately $2.5 million in operations in 2020; (ii) the Company’s available cash as of the date of this filing will not be sufficient to fund its anticipated level of operations for the next 12 months; (iii) the Company will require additional financing for the fiscal year ending December 31, 2021 to continue at its expected level of operations; and (iv) if the Company fails to obtain the needed capital, it will be forced to delay, scale back, or eliminate some or all of its development activities or perhaps cease operations. In the opinion of management, these factors, among others, raise substantial doubt about the ability of the Company to continue as a going concern as of the date of the end of the period covered by this report and for one year from the issuance of these consolidated financial statements. The Company completed rounds of funding during 2019. Additionally, during 2020 the Company raised approximately $3 million in gross proceeds through the issuance of convertible debentures and warrants as more fully disclosed in Note 9. However, there is no assurance that the Company will be successful in any other capital-raising efforts that it may undertake to fund operations during the next 12 months. The Company anticipates that it will issue equity and/or debt securities as a source of liquidity, until it begins to generate positive cash flow to support its operations. Any future sales of securities to finance operations will dilute existing shareholders’ ownership. The Company cannot guarantee when or if it will generate positive cash flow. In March 2020, the outbreak of COVID-19 (coronavirus) caused by a novel strain of the coronavirus was recognized as a pandemic by the World Health Organization, and the outbreak has become increasingly widespread in the United States, including in each of the areas in which the Company operates. While to date the Company has not been required to stop operating, management is evaluating its use of its office space, virtual meetings and the like. We have reduced certain billing rates to respond to the current economic climate. Additionally, while we have experienced, and could continue to experience, a loss of clients as the result of the pandemic, we expect that the impact of such attrition would be mitigated by the addition of new clients resulting from our continued efforts to adjust the Company’s operations to address changes in the recruitment industry. The extent to which the COVID-19 pandemic will impact our operations, ability to obtain financing or future financial results is uncertain at this time. Due to the effects of COVID-19, the Company took steps to streamline certain expenses, such as temporarily cutting certain executive compensation packages by approximately 20%. Management also worked to reduce unnecessary marketing expenditures and worked to improve staff and human capital expenditures, while maintaining overall workforce levels. The Company expects but cannot guarantee that demand for its recruiting solutions will improve later in 2021, as certain clients re-open or accelerate their hiring initiatives, and new clients utilize our services. The Company does not expect reductions made in the second quarter of 2020 due to COVID-19 will inhibit its ability to meet client demand. Overall, management is focused on effectively positioning the Company for a rebound in hiring which we expect later in 2021. Ultimately, the recovery may be delayed and the economic conditions may worsen. The Company continues to closely monitor the confidence of its recruiter users and customers, and their respective job requirement load through offline discussions and the Company’s Recruiter Index survey. The accompanying consolidated financial statements do not include any adjustments that might be necessary should the Company be unable to continue as a going concern.

Investment in Available for Sal

Investment in Available for Sale Marketable Securities	3 Months Ended	12 Months Ended
Investment in Available for Sale Marketable Securities	Mar. 31, 2021	Dec. 31, 2020
Debt Securities, Available-for-sale [Abstract]
INVESTMENT IN AVAILABLE FOR SALE MARKETABLE SECURITIES	The Company’s investment in marketable equity securities is being held for an indefinite period. Cost basis of marketable securities held as of March 31, 2021 and December 31, 2020 was $42,720 and accumulated unrealized losses were $41,073 and $41,296 as of March 31, 2021 and December 31, 2020, respectively. The fair market value of available for sale marketable securities was $1,647 as of March 31, 2021, based on 178,000 shares of common stock held in one entity with an average per share market price of approximately $0.01. Net recognized gains (losses) on equity investments were as follows: Three Months Ended March 31, 2021 2020 Net realized gains (losses) on investment sold $ $ (2,142 ) Net unrealized gains (losses) on investments still held 223 (16,644 ) Total $ 223 $ (18,786 ) The reconciliation of the investment in marketable securities is as follows for the three months ended March 31, 2021 and 2020: March 31, March 31, 2021 2020 Balance December 31 $ 1,424 $ 44,766 Additions Proceeds on sales of securities (14,955 ) Recognized gain (loss) 223 (18,786 ) Balance March 31 $ 1,647 $ 11,025	NOTE 3 — INVESTMENT IN AVAILABLE FOR SALE MARKETABLE SECURITIES The Company’s investments in marketable equity securities are being held for an indefinite period and thus have been classified as available for sale. Cost basis of securities held as of December 31, 2020 and 2019 was $42,720 and $708,541, respectively, and accumulated unrealized losses were $41,296 and $663,775 as of December 31, 2020 and 2019, respectively. The fair market value of available for sale marketable securities was $1,424 as of December 31, 2020, based on 178,000 shares of common stock held in one entity with a per share market price of approximately $0.008. Net recognized gains (losses) on equity investments were as follows: Years Ended December 31, 2020 2019 Net realized gains (losses) on investment sold or assigned $ (2,543 ) $ (49,757 ) Net unrealized gains (losses) on investments still held (19,873 ) (110,692 ) Total $ (22,416 ) $ (160,449 ) The reconciliation of the investment in marketable securities is as follows for the years ended December 31, 2020 and 2019: December 31, December 31, 2020 2019 Balance – January1 $ 44,766 $ 33,917 Additions - 240,000 Proceeds on sales of securities (17,009 ) (68,702 ) Assignment of securities as compensation (3,917 ) - Recognized losses (22,416 ) (160,449 ) Balance – December 31 $ 1,424 $ 44,766

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	3 Months Ended	12 Months Ended
Goodwill and Other Intangible Assets	Mar. 31, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLE ASSETS	Goodwill Goodwill is derived from our 2019 business acquisition. The Company performed its most recent annual goodwill impairment test as of December 31, 2020 using market data and discounted cash flow analysis. Based on that test, we have determined that the carrying value of goodwill was not impaired at December 31, 2020. There were also no indicators of impairment at March 31, 2021. Intangible Assets During the three months ended March 31, 2021, we acquired certain intangible assets pursuant to our Scouted and Upsider acquisitions described in Note 12. These intangible assets aggregate approximately $5.9 million and consist primarily of sales and client relationships, contracts, intellectual property, partnership and vendor agreements and certain other assets. We are in the process of completing the accounting and valuations of the assets acquired and, accordingly, the estimated fair values of these intangible assets are provisional pending the final valuations which will not exceed one year in accordance with ASC 805. Intangible assets are summarized as follows: March 31,2021 December 31,2020 Customer contracts $ 233,107 $ 233,107 License 1,726,965 1,726,965 Intangible assets, including sales and client relationships, contracts, intellectual property, partnership and vendor agreements and certain other assets acquired pursuant to 2021 business acquisitions (see Note 12) 5,853,031 7,813,103 1,960,072 Less accumulated amortization (1,323,381 ) (1,164,208 ) Carrying value $ 6,489,722 $ 795,864 Amortization expense of intangible assets was $159,173 and $159,173 for the three months ended March 31, 2021 and 2020 respectively, related to the intangible assets acquired in business combinations. Future amortization of intangible assets excluding the recently acquired intangibles from the Scouted, Upsider and OneWire acquisitions is expected to be approximately $637,000 for 2021 and $159,000 for 2022. The Company will begin amortizing intangible assets from the three recently acquired acquisitions in the second quarter of 2021 upon completion of the purchase price allocations.	NOTE 4 — GOODWILL AND OTHER INTANGIBLE ASSETS Goodwill Goodwill is derived from the Genesys acquisition (see Note 14). The Company performed its most recent annual goodwill impairment test as of December 31, 2020 using market data and discounted cash flow analysis. Based on that test, we have determined that the carrying value of goodwill was not impaired at December 31, 2020. We had previously recorded an impairment of $3,000,000 at December 31, 2019, primarily due to the market capitalization of the Company’s common stock. The changes in the carrying amount of goodwill for the years ended December 31, 2020 and 2019 are as follows: December 31, December 31, Carrying value – January 1 $ 3,517,315 $ - Goodwill acquired during the year - 6,517,315 3,517,315 6,517,315 Impairment losses - (3,000,000 ) Carrying value – December 31 $ 3,517,315 $ 3,517,315 Intangible Assets Intangible assets totaling $1,910,072 as disclosed in the table below consist of the assets acquired from Genesys, including customer contracts and intellectual property, acquired on March 31, 2019 (see Note 14) which are being amortized over the three year useful life. We also had capitalized software costs of $113,020 relating to our website and iPhone App developed for internal use. These costs were not placed in service and were not amortized, and the Company has no plans to place these assets in service in the foreseeable future. The Company capitalized $11,500 of costs in 2019. We had fully impaired these assets at December 31, 2019. We entered into an executive employment agreement on July 1, 2020 (the “Employment Agreement”) with Chad MacRae as the Senior Vice President Recruiters on Demand. The Employment Agreement specifies that certain customer contracts, databases, and computer equipment were to be transferred to the Company in connection with the hiring of Mr. MacRae. Mr. MacRae’s compensation package includes a $50,000 signing bonus and an annual base salary of $125,000. We have attributed the $50,000 signing bonus to the cost of the contracts acquired and are amortizing that cost over the estimated six-month economic life of the contracts. Intangible assets are summarized as follows: December 31, December 31, Customer contracts $ 233,107 $ 183,107 License 1,726,965 1,726,965 1,960,072 1,910,072 Less accumulated amortization (1,164,208 ) (477,518 ) Carrying value $ 795,864 $ 1,432,554 Amortization expense of intangible assets was $686,691 and $477,518 for the years ended December 31, 2020 and 2019, respectively, related to the intangible assets acquired from Genesys (now the Company’s Recruiting Solutions division), and the cost of acquiring customer contracts on July 1, 2020 for our Recruiters on Demand business. Future amortization of intangible assets is expected to be approximately $637,000 for 2021 and $159,000 for 2022.

Liability for Sale of Future Re

Liability for Sale of Future Revenues	3 Months Ended	12 Months Ended
Liability for Sale of Future Revenues	Mar. 31, 2021	Dec. 31, 2020
Insurance Loss Reserves [Abstract]
LIABILITY FOR SALE OF FUTURE REVENUES	During the three months ended March 31, 2021 our remaining agreement related to the sale of future revenues was paid in full. During the three months ended March 31, 2021, we amortized the remaining $2,719 of discount to interest expense.	NOTE 5 — LIABILITY FOR SALE OF FUTURE REVENUES During 2020 and 2019 we were party to two agreements related to the sale of future revenues. Both agreements are with the same party, have substantially the same terms, and were entered into in December 2019. We received a total of $424,510 under the agreements. Total repayments will aggregate $567,001. As a result, we recorded an initial discount of $142,491. Discounts related to the agreements will be amortized to expense over the term of the agreements. One of the agreements was paid in full as of December 31, 2020. During the years ended December 31, 2020 and 2019, we amortized $132,922 and $6,851 of discount, respectively, to interest expense. Unamortized discount is $2,718 and $135,641 at December 31, 2020 and 2019, respectively. The outstanding gross balance due before discounts pursuant to the agreements was $10,904 and $539,742 at December 31, 2020 and 2019, respectively. The Company has granted a continuing security interest in the following, to the extent and in the amount of the purchased receivables: all assets including the following property that the Company now owns or shall acquire or create immediately upon the acquisition or creation thereof: (i) any and all amounts owing to the Company now or in the future from any customers; and (ii) all other tangible and intangible personal property of every kind and nature.

Receivables Financing Agreement

Receivables Financing Agreement	12 Months Ended
Receivables Financing Agreement	Dec. 31, 2020
Receivables [Abstract]
RECEIVABLES FINANCING AGREEMENT	NOTE 6 — RECEIVABLES FINANCING AGREEMENT In January 2020 we entered into an agreement with a lender that provides advances against the collection of accounts receivable. Advances made under the agreement are generally repayable in 45 days from the date of the advance and bear interest at 1.5% per month. Advances received under the agreement aggregated $180,778. In April 2020, the lender informed the Company that it would not be able to advance additional funds pursuant to this arrangement due to the impact of the COVID-19 pandemic. We have repaid the agreement in full during 2020.

Loans Payable

Loans Payable	3 Months Ended	12 Months Ended
Loans Payable	Mar. 31, 2021	Dec. 31, 2020
Debt Disclosure [Abstract]
LOANS PAYABLE	Lines of Credit At March 31, 2021 and December 31, 2020 we are party to two lines of credit with outstanding balances of $0. Advances under each of these lines of credit mature within 12 months of the advances. Availability under the two lines was $91,300 at March 30, 2021; however, due to COVID -19 uncertainty (see Note 2), the availability under both lines has been suspended since 2020. Term Loans We have outstanding balances of $70,044 and $77,040 pursuant to two term loans as of March 31, 2021 and December 31, 2020, respectively, which mature in 2023. The loans have variable interest rates, with current rates at 6.0% and 7.76%, respectively. Current monthly payments under the loans are $1,691 and $1,008, respectively. One of the term loans is a Small Business Administration (“SBA”) loan. As a result of the COVID-19 uncertainty, the SBA has paid the loan for February and March 2021. The SBA made payments on our behalf of $3,382 during the three months ended March 31, 2021, which have been recorded as grant income in the financial statements. These payments were applied $2,992 to principal and $390 to interest expense for the three months ended March 31, 2021. The status of these loans as of March 31, 2021 and December 31, 2020 are summarized as follows: March 31,2021 December 31,2020 Term loans $ 70,044 $ 77,040 Less current portion (28,609 ) (28,249 ) Non-current portion (excluding PPP loan discussed below) $ 41,435 $ 48,791 Future principal payments under the term notes are as follows: Year Ending December 31, 2021 $ 21,196 2022 30,133 2023 18,715 Total minimum principal payments $ 70,044 Our Chief Operating Officer, who is also a shareholder, has personally guaranteed the loans described above. Paycheck Protection Program Loan During 2021 our remaining loan pursuant to the Paycheck Protection Program under the CARES Act in the amount of $24,750 was forgiven. We recorded forgiveness of debt income of $24,925 for the $24,750 of principal and $175 of related accrued interest forgiven.	NOTE 7 — LOANS PAYABLE Lines of Credit At December 31, 2020 and 2019 we are party to two lines of credit with outstanding balances of $0. Advances under each of these lines of credit mature within 12 months of the advances. Availability under the two lines was $91,300 at December 31, 2020; however, due to COVID -19 uncertainty (see Note 2), the availability under both lines has been suspended in 2020. Term Loans We have outstanding balances of $77,040 and $103,800 pursuant to two term loans as of December 31, 2020 and December 31, 2019, respectively, which mature in 2023. The loans have variable interest rates, with current rates at 6.0% and 7.76%, respectively. Current monthly payments under the loans are $1,691 and $1,008, respectively. One of the term loans is a Small Business Administration (“SBA”) loan. As a result of the COVID-19 uncertainty, the SBA has paid the loan for a period of six months. The SBA made payments on our behalf of $10,768 during the year ended December 31, 2020, which have been recorded as grant income in the financial statements. These payments were applied $8,854 to principal and $1,914 to interest expense for the year ended December 31, 2020. The status of these loans as of December 31, 2020 and 2019 are summarized as follows: December 31, December 31, Term loans $ 77,040 $ 103,800 Less current portion (28,249 ) (25,934 ) Non-current portion (excluding PPP loan discussed below) $ 48,791 $ 77,866 Future principal payments under the term notes are as follows: Year Ending December 31, 2021 $ 28,249 2022 30,133 2023 18,658 Total minimum principal payments $ 77,040 Our Chief Operating Officer, who is also a shareholder, has personally guaranteed the loans described above. Paycheck Protection Program Loan During April and May 2020 the Company, through its four subsidiaries, received an aggregate of $398,545 in loans borrowed from a bank pursuant to the Paycheck Protection Program under the CARES Act guaranteed by the SBA, which we expect to be forgiven in part or in full, subject to our compliance with the conditions of the Paycheck Protection Program. If not forgiven, the terms on the note provide for interest at 1% per year and the note mature in 24 months, with 18 monthly payments beginning after the initial 6 month deferral period for payments. We have applied for forgiveness for all loans. As of December 31, 2020, $373,795 of loans have been forgiven and the balance of $24,750 was forgiven subsequently. We have classified the remaining balance of $24,750 as long term at December 31, 2020. We recorded forgiveness of debt income of $376,177 for the $373,795 of principal and $2,382 of related accrued interest forgiven in 2020.

Notes Payable

Notes Payable	12 Months Ended
Notes Payable	Dec. 31, 2020
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 8 — NOTES PAYABLE On November 27, 2018, RGI borrowed $50,000 and issued a $55,000 10% Original Issue Discount Promissory Note. The note matures on or before the earlier of (i) the 90th day subsequent to the issuance date of the note, and (ii) the Company’s receipt of a minimum of $1,000,000 as a result of the Company closing the sale (the “financing”) of any equity or debt securities of the Company (either, a “Maturity Date”). At the Company’s option, upon the Maturity Date the Company may convert all principal and interest owed to the Payee pursuant to this note into securities of the Company identical to those offered and on the same terms as those offered to the investors in the financing. Interest shall accrue on the outstanding principal balance of this note at the rate of 5% per year. The discount of $5,000 is being amortized over 90 days. During the three months ended March 31, 2019 we amortized $3,056 as interest expense. In February 8, 2019, RGI borrowed $45,005, net of original issue discount of $10,000 and other deductions of $4,995, from an institutional investor and issued the investor a $60,000 Original Issue Discount Promissory Note (the “February Note”). The February Note bears interest at 5% per annum and matures on the earlier of (i) 90 days after issuance, or (ii) RGI’s receipt of a minimum of $1,000,000 as a result of RGI closing the sale (the “financing”) of any equity or debt securities. RGI may cause the holder to convert all principal and interest owed under the February Note into securities of RGI identical to those offered to investors in the $1,000,000 financing. Further, the holder of the February Note has the option to use all principal and interest owed under the Note as consideration to purchase securities in any future RGI financing at any time. As additional consideration for the February Note, RGI issued the holder warrants to purchase 75,000 shares of RGI’s common stock, exercisable for a period of five years from the date of issuance at an exercise price of $1.60 per share subject to adjustment upon the occurrence of certain events including RGI’s issuance of future securities. We valued the warrants at $42,000 based on its relative fair value and recorded that amount as debt discount. We also recorded the $10,000 original issue discount amount of debt discount. During the three months ended March 31, 2019 we amortized $29,467 as interest expense. Effective March 31, 2019, the $115,000 total principal amount of the Notes, $1,379 of accrued interest and the related warrants (see Note 11 “Stock Options and Warrants” and Note 9) were exchanged for shares of the newly authorized Series D Preferred Stock of the Company. The effects of the exchange are included in the 389,036 deemed issuance of preferred shares as part of the recapitalization line item in the consolidated statement of stockholders’ equity. Pre-Merger Recruiter.com had issued three notes totaling $250,000. Of these, two notes totaling $150,000 were held by shareholders. The notes bore interest at 25% per year and were due on January 28, 2018. These notes were not extended and were due on demand. The notes were collateralized by certain marketable securities held by Pre-Merger Recruiter.com. Effective March 31, 2019, the notes and related accrued interest totaling $383,947 were cancelled in connection with the issuance of the Series E preferred stock to the Recruiter.com shareholders and the note holders were allocated shares of the Series E Preferred Stock. This amount has been credited to paid-in capital (see Note 10).

Convertible Notes Payable

Convertible Notes Payable	3 Months Ended	12 Months Ended
Convertible Notes Payable	Mar. 31, 2021	Dec. 31, 2020
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	2020 Debentures In May and June 2020, the Company entered into a Securities Purchase Agreement, effective May 28, 2020 (the “Purchase Agreement”) with several accredited investors (the “Purchasers”). Four of the investors had previously invested in the Company’s preferred stock. Pursuant to the Purchase Agreement, the Company sold to the Purchasers a total of (i) $2,953,125 in the aggregate principal amount of 12.5% Original Issue Discount Senior Subordinated Secured Convertible Debentures (the “Debentures”), and (ii) 1,845,703 common stock purchase warrants (the “Warrants”), which represents 100% warrant coverage. The Company received a total of $2,226,000 in net proceeds from the offering, after deducting the 12.5% original issue discount of $328,125, offering expenses and commissions, including the placement agent’s commission and fees of $295,000, reimbursement of the placement agent’s and lead investor’s legal fees and the Company’s legal fees in the aggregate amount of $100,000 and escrow agent fees of $4,000. The Company also agreed to issue to the placement agent, as additional compensation, 369,141 common stock purchase warrants exercisable at $2.00 per share. The Debentures mature on May 28, 2021, subject to a six-month extension at the Company’s option. The Debentures bear interest at 8% per annum payable quarterly, subject to an increase in case of an event of default as provided for therein. The Debentures are convertible into shares of Common Stock at any time following the date of issuance at the Purchasers’ option at a conversion price of $1.60 per share, subject to certain adjustments. The Debentures are subject to mandatory conversion in the event the Company closes an equity offering of at least $5,000,000 resulting in the listing of the Company’s common stock on a national securities exchange. The Debentures rank senior to all existing and future indebtedness of the Company and its subsidiaries, except for approximately $508,000 of outstanding senior indebtedness. The Company may prepay the Debentures at any time at a premium as provided for therein. The Warrants are exercisable for three years from May 28, 2020 at an exercise price of $2.00 per share, subject to certain adjustments. As of March 31, 2021, there was $2,576,125 outstanding on the Debentures (see Note 8 for conversions) with unamortized discount and debt costs of $419,670. 2021 Debentures During January 2021, the Company entered into two Securities Purchase Agreements, effective January 5, 2021 and January 20, 2021 (the “Purchase Agreements”), with twenty accredited investors (the “Purchasers”). Pursuant to the Purchase Agreements, the Company agreed to sell to the Purchasers a total of (i) $2,799,000 in the aggregate principal amount of 12.5% Original Issue Discount Senior Subordinated Secured Convertible Debentures (the “Debentures”), and (ii) 1,749,375 common stock purchase warrants (the “Warrants”), which represents 100% warrant coverage. The Company received a total of $2,488,000 in gross proceeds from the offerings, after deducting the 12.5% original issue discount, before deducting offering expenses and commissions, including the placement agent’s commission of $241,270 (10% of the gross proceeds less $7,500 paid to its legal counsel) and fees related to the offering of the Debentures of $93,530. The Company also agreed to issue to the placement agent, as additional compensation, 349,876 common stock purchase warrants exercisable at $2.00 per share (the “PA Warrants”). The Debentures mature in January 2022 on the one year anniversary, subject to a six-month extension at the Company’s option. The Debentures bear interest at 8% per annum payable quarterly, subject to an increase in case of an event of default as provided for therein. The Debentures are convertible into shares of the Company’s common stock (the “Common Stock”) at any time following the date of issuance at the Purchasers’ option at a conversion price of $1.60 per share, subject to certain adjustments. The Debentures are subject to mandatory conversion in the event the Company closes an equity offering of at least $5,000,000 resulting in the listing of the Common Stock on a national securities exchange. The Debentures rank senior to all existing and future indebtedness of the Company and its subsidiaries, except for approximately $95,000 of outstanding senior indebtedness. In addition, the Debentures rank pari-passu with, and amounts owing thereunder shall be paid concurrently with, payments owing pursuant to and in connection with that certain offering by the Company of 12.5% Original Issue Discount Senior Subordinated Secured Convertible Debentures due May 28, 2021 consummated in May and June 2020 in the aggregate principal amount of $2,953,125. The Company may prepay the Debentures at any time at a premium as provided for therein. The Warrants are exercisable for three years from the dates of the Purchase Agreements at an exercise price of $2.00 per share, subject to certain adjustments. The Company’s obligations under the Purchase Agreement and the Debentures are secured by a first priority lien on all of the assets of the Company and its subsidiaries pursuant to Security Agreements, dated January 5, 2021 and January 20, 2021 (the “Security Agreements”) by and among the Company, its wholly-owned subsidiaries, and the Purchasers, subject to certain existing senior liens. The Company’s obligations under the Debentures are guaranteed by the Company’s subsidiaries. The Purchase Agreement contains customary representations, warranties and covenants of the Company, including, among other things and subject to certain exceptions, covenants that restrict the ability of the Company and its subsidiaries, without the prior written consent of the Debenture holders, to incur additional indebtedness, including further advances under a certain preexisting secured loan, and repay outstanding indebtedness, create or permit liens on assets, repurchase stock, pay dividends or enter into transactions with affiliates. The Debentures contain customary events of default, including, but not limited to, failure to observe covenants under the Debentures, defaults on other specified indebtedness, loss of admission to trading on OTCQB or another applicable trading market, and occurrence of certain change of control events. Upon the occurrence of an event of default, an amount equal to 130% of the principal, accrued but unpaid interest, and other amounts owing under each Debenture will immediately come due and payable at the election of each Purchaser, and all amounts due under the Debentures will bear interest at an increased rate. Pursuant to the Purchase Agreement, the Purchasers have certain participation rights in future equity offerings by the Company or any of its subsidiaries after the closing, subject to customary exceptions. The Debentures and the Warrants also contain certain price protection provisions providing for adjustment of the number of shares of Common Stock issuable upon conversion of the Debentures and/or exercise of the Warrants and the conversion or exercise price in case of future dilutive offerings. In February 2021, the holder of a $250,000 November 2020 promissory note elected to convert the $250,000 note, plus accrued interest of $2,430, into $283,984 principal amount of Debentures (including 12.5% Original Issue Discount of $31,554) based on the same terms as those issued in January 2021 (described above), plus 177,490 Warrants. We have incurred a total of $1,254,779 of debt costs related to the issuance of the 2021 Debentures, including commissions, costs and fees of $334,800. We have also recorded a cost related to the fair value of the placement agent warrants of $919,979 (see Note 9). The costs which have been recorded as debt discounts are being amortized over the life of the notes. Amortization expense was $255,793 for the three months ended March 31, 2021. Unamortized debt costs were $998,986 at March 31, 2021. We have recorded a total of $1,796,651 of debt discount related to the sale of the 2021 Debentures and February 2021 note exchange, including original issue discount of $342,554 and a warrant discount of $1,454,097 at fair value for the warrants issued with the debt (see Note 9). The discount is being amortized over the life of the notes. Amortization expense was $351,207 for the three months ended March 31, 2021. Unamortized debt discount was $1,445,444 at March 31, 2021.	NOTE 9 — CONVERTIBLE NOTES PAYABLE In May and June 2020, the Company entered into a Securities Purchase Agreement, effective May 28, 2020 (the “Purchase Agreement”) with several accredited investors (the “Purchasers”). Four of the investors had previously invested in the Company’s preferred stock. Pursuant to the Purchase Agreement, the Company sold to the Purchasers a total of (i) $2,953,125 in the aggregate principal amount of 12.5% Original Issue Discount Senior Subordinated Secured Convertible Debentures (the “Debentures”), and (ii) 1,845,703 common stock purchase warrants (the “Warrants”), which represents 100% warrant coverage. The Company received a total of $2,226,000 in net proceeds from the offering, after deducting the 12.5% original issue discount of $328,125, offering expenses and commissions, including the placement agent’s commission and fees of $295,000, reimbursement of the placement agent’s and lead investor’s legal fees and the Company’s legal fees in the aggregate amount of $100,000 and escrow agent fees of $4,000. The Company also agreed to issue to the placement agent, as additional compensation, 369,141 common stock purchase warrants exercisable at $2.00 per share. The Debentures mature on May 28, 2021, subject to a six-month extension at the Company’s option. The Debentures bear interest at 8% per annum payable quarterly, subject to an increase in case of an event of default as provided for therein. The Debentures are convertible into shares of Common Stock at any time following the date of issuance at the Purchasers’ option at a conversion price of $1.60 per share, subject to certain adjustments. The Debentures are subject to mandatory conversion in the event the Company closes an equity offering of at least $5,000,000 resulting in the listing of the Company’s common stock on a national securities exchange. The Debentures rank senior to all existing and future indebtedness of the Company and its subsidiaries, except for approximately $508,000 of outstanding senior indebtedness. The Company may prepay the Debentures at any time at a premium as provided for therein. The Warrants are exercisable for three years from May 28, 2020 at an exercise price of $2.00 per share, subject to certain adjustments. The Company’s obligations under the Purchase Agreement and the Debentures are secured by a first priority lien on all of the assets of the Company and its subsidiaries pursuant to a Security Agreement, effective May 28, 2020 (the “Security Agreement”) by and among the Company, its wholly-owned subsidiaries, and the Purchasers, subject to certain existing senior liens. The Company’s obligations under the Debentures are guaranteed by the Company’s subsidiaries. The Purchase Agreement contains customary representations, warranties and covenants of the Company, including, among other things and subject to certain exceptions, covenants that restrict the ability of the Company and its subsidiaries, without the prior written consent of the Debenture holders, to incur additional indebtedness, including further advances under a certain pre-existing secured loan, and repay outstanding indebtedness, create or permit liens on assets, repurchase stock, pay dividends or enter into transactions with affiliates. The Debentures contain customary events of default, including, but not limited to, failure to observe covenants under the Debentures, defaults on other specified indebtedness, loss of admission to trading on OTCQB or another applicable trading market, and occurrence of certain change of control events. Upon the occurrence of an event of default, an amount equal to 130% of the principal, accrued but unpaid interest, and other amounts owing under each Debenture will immediately come due and payable at the election of each Purchaser, and all amounts due under the Debentures will bear interest at an increased rate. Pursuant to the Purchase Agreement, the Purchasers have certain participation rights in future equity offerings by the Company or any of its subsidiaries for a period of 24 months after the closing, subject to customary exceptions. The Debentures and the Warrants also contain certain price protection provisions providing for adjustment of the number of shares of Common Stock issuable upon conversion of the Debentures and/or exercise of the Warrants and the conversion or exercise price in case of future dilutive offerings. During 2020, notes aggregating $91,600, plus related accrued interest of $4,400, were converted into 60,000 shares of common stock. Unamortized debt costs and debt discount of $13,647 and $25,956, respectively, were charged against the value of the common stock issued upon conversion. We have incurred a total of $1,299,677 of debt costs related to the sale of the Debentures, including commissions, costs and fees of $366,500. We have also recorded a cost related to the fair value of the placement agent warrants of $933,177 (see Note 11). The costs are being amortized over the life of the notes. Amortization expense was $754,306 for the year ended December 31, 2020. Unamortized debt costs were $531,724 at December 31, 2020. We have recorded a total of $1,653,448 of debt discount related to the sale of the Debentures, including original issue discount of $328,125. We have also recorded a discount related to the fair value of the warrants issued with the debt of $1,325,323 (see Note 11). The discount is being amortized over the life of the notes. Amortization expense was $953,517 for the year ended December 31, 2020. Unamortized debt discount was $673,975 at December 31, 2020. On November 23, 2020, we issued a convertible promissory note in the amount of $250,000 to a current stockholder and noteholder, and received proceeds of $250,000. The note bears interest at 5% per year and matures on March 24, 2021. An Event of Default would occur if: (i) a default for five (5) days in payment of principal or interest on this Note; (ii) failure by the Borrower to comply with any material provision of this Note; (iii) the Borrower, pursuant to or within the meaning of any Bankruptcy Law (as defined herein): (A) commences a voluntary case; (B) consents to the entry of an order for relief against it in an involuntary case; (C) consents to the appointment of a Custodian (as defined herein) of it or for all or substantially all of its property; (D) makes a general assignment for the benefit of its creditors; or (E) admits in writing that it is generally unable to pay its debts as the same become due; or (iv) a court of competent jurisdiction enters an order or decree under any Bankruptcy Law that: (A) is for relief against the Borrower in an involuntary case; (B) appoints a Custodian of the Borrower for all or substantially all of its property; or (C) orders the liquidation of the Borrower, and the order or decree remains unstayed and in effect for sixty (60) days. “Bankruptcy Law” means Title 11, U.S. Code, or any similar Federal or state law for the relief of debtors. The term “Custodian” means any receiver, trustee, assignee, liquidator or similar official under any Bankruptcy Law. Remedies Pre-Merger Recruiter.com had issued four convertible notes totaling $255,000 as of March 31, 2019. Of these notes, two notes totaling $200,000 were held by shareholders. The notes were due on demand and bore interest at 10% per year. The notes could have been converted into preferred stock of Pre-Merger Recruiter.com at any time after such preferred stock was offered for sale. The conversion price was 75% of the price paid by investors. No preferred stock was authorized or offered for sale by Pre-Merger Recruiter.com. On March 31, 2019, the notes and related accrued interest totaling $322,554 were cancelled in connection with the Merger and the note holders were allocated shares of the Series E Preferred Stock of the Company issued to the shareholders of Pre-Merger Recruiter.com as consideration in the Merger. This amount has been credited to paid-in capital (see Note 10).

Stockholders' Equity (Deficit),

Stockholders' Equity (Deficit), Temporary Equity and Noncontrolling Interests	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY (DEFICIT), TEMPORARY EQUITY AND NONCONTROLLING INTERESTS	Preferred Stock The Company is authorized to issue 10,000,000 shares of preferred stock, par value $0.0001 per share. As of March 31, 2021 and December 31, 2020, the Company had 1,223,279 and 1,324,022 shares of preferred stock issued and outstanding, respectively. No shares of preferred stock were issued during the three months ended March 31, 2021. Series D Convertible Preferred Stock In January 2021, the Company issued 113,476 shares of its common stock upon conversion of 9,078 shares of its Series D Preferred Stock. In February 2021, the Company issued 550,000 shares of its common stock upon conversion of 44,000 shares of its Series D Preferred Stock. In March 2021, the Company issued 267,188 shares of its common stock upon conversion of 21,375 shares of its Series D Preferred Stock. Pursuant to an agreement with the holder, 8,755 shares of Series D preferred stock and 133,341 Series D warrants were cancelled in January 2021. Series F Convertible Preferred Stock In February 2021, the Company issued 202,988 shares of its common stock upon conversion of 16,239 shares of Series F Preferred Stock. In March 2021, the Company issued 16,197 shares of its common stock upon conversion of 1,296 shares of Series F Preferred Stock. Common Stock The Company is authorized to issue 250,000,000 shares of common stock, par value $0.0001 per share. As of March 31, 2021 and December 31, 2020 the Company had 7,275,185 and 5,504,008 shares of common stock outstanding, respectively. Shares issued upon conversion of preferred stock In January 2021, the Company issued 113,476 shares of its common stock upon conversion of 9,078 shares of its Series D Preferred Stock. In February 2021, the Company issued 550,000 shares of its common stock upon conversion of 44,000 shares of its Series D Preferred Stock. In February 2021, the Company issued 202,988 shares of its common stock upon conversion of 16,239 shares of Series F Preferred Stock. In March 2021, the Company issued 267,188 shares of its common stock upon conversion of 21,375 shares of its Series D Preferred Stock. In March 2021, the Company issued 16,197 shares of its common stock upon conversion of 1,296 shares of Series F Preferred Stock. Shares issued for Business Acquisition In January 2021, we issued a total of 438,553 shares of common stock pursuant to the Scouted acquisition described in Note 12. Shares to be issued for Business Acquisitions Shares to be issued for acquisitions at March 31, 2021 include 38,978 common shares to be issued for Scouted and 677,883 common shares to be issued for Upsider which is more fully described in Note 12. Shares granted for services On June 18, 2020 the Company awarded to Evan Sohn, our Executive Chairman and CEO, 554,000 restricted stock units (the “RSUs”) subject to and issuable upon the listing of the Company’s common stock on the Nasdaq Capital Market or NYSE American, or any successor of the foregoing (the “Uplisting”). The RSUs will vest over a two-year period from the date of the Uplisting in equal quarterly installments on the last day of each calendar quarter, with the first portion vesting on the last day of the calendar quarter during which the Uplisting takes place, subject to Mr. Sohn serving as an executive officer of the Company on each applicable vesting date, provided that the RSUs shall vest in full immediately upon the termination of Mr. Sohn’s employment by the Company without Cause (as defined in the Employment Agreement). The RSU award has been valued at $1,662,000 and compensation expense will be recorded over the estimated vesting period. We recognized compensation expense of $148,836 during the three months ended March 31, 2021. The shares have not been issued at March 31, 2021. In March 2021, we issued to Mr. Sohn 4,063 shares of common stock as payment for $16,425 of compensation which had been accrued at December 31, 2020. Shares issued upon conversion of convertible notes During the three months ended March 31, 2021, the Company issued 178,712 shares of its common stock upon conversion of $283,637 of convertible notes payable and related accrued interest of $2,302 (see note 7).	NOTE 10 — STOCKHOLDERS’ EQUITY (DEFICIT), TEMPORARY EQUITY AND NONCONTROLLING INTERESTS Effective March 31, 2019, RGI completed the Merger with Pre-Merger Recruiter.com. At the effective time of the Merger, RGI’s newly formed wholly-owned subsidiary merged with and into Pre-Merger Recruiter.com, with Pre-Merger Recruiter.com continuing as the surviving corporation and a wholly-owned subsidiary of RGI. As consideration in the Merger, the equity holders of Pre-Merger Recruiter.com received a total of 775,000 shares of Series E Preferred Stock of RGI convertible into 9,687,500 shares of RGI’s common stock. As a result, the former shareholders of Pre-Merger Recruiter.com controlled approximately 90% of RGI’s outstanding common stock (see below) and in excess of 50% of the total voting power. Prior to the Merger, RGI, Pre-Merger Recruiter.com and VocaWorks were parties to the License Agreement. In consideration for the license, Pre-Merger Recruiter.com received 1,562,500 shares of RGI’s common stock. Pre-Merger Recruiter.com also received the right to receive shares of the Series B Preferred Stock upon achievement of certain milestones specified in the License Agreement. As a result, immediately prior to the completion of the Merger, Pre-Merger Recruiter.com owned approximately 90% of RGI’s outstanding common stock. Pre-Merger Recruiter.com distributed the 1,562,500 shares of RGI’s common stock to its shareholders on March 25, 2019, in conjunction with the Merger. The distribution is considered to have occurred just prior to the completion of the Merger. For accounting purposes, the Merger is being accounted for as a reverse recapitalization of Pre-Merger Recruiter.com and combination of entities under common control (“recapitalization”) with Pre-Merger Recruiter.com considered the accounting acquirer and historical issuer. The accompanying consolidated financial statements include Pre-Merger Recruiter.com for all periods presented. Since Pre-Merger Recruiter.com previously owned a majority interest in RGI, the consolidated financial statements include the historical operations of RGI and VocaWorks since October 30, 2017. All share and per share data in the accompanying consolidated financial statements and notes have been retroactively restated to reflect the effect of the Merger. For further information on the Merger and recapitalization, see Note 1. Preferred Stock The Company is authorized to issue 10,000,000 shares of preferred stock, par value $0.0001 per share. As of December 31, 2020 and 2019, the Company had 1,324,022 and 1,329,300 shares of preferred stock issued and outstanding, respectively. Series D Convertible Preferred Stock On March 25, 2019, RGI filed a Certificate of Designation (a “COD”) with the Delaware Secretary of State (the “Secretary of State”), as amended on March 29, 2019, April 22, 2019 and May 29, 2019, designating 2,000,000 shares of its authorized preferred stock as Series D Convertible Preferred Stock (the “Series D Preferred Stock”), with a stated value of $20 per share, which is convertible at any time after issuance at the option of the holder, subject to a beneficial ownership limitation of 4.99%, into common stock based on the stated value per share divided by $1.60 per share, subject to adjustment in the event of stock splits, stock dividends or reverse splits and issuances of securities at prices below the prevailing conversion price of the Series D Preferred Stock. Holders of Series D Preferred Stock are entitled to vote together with holders of the common stock on an as-converted basis, subject to a beneficial ownership limitation of 4.99%. If at any time while any shares of Series D Preferred Stock remain outstanding and any triggering event contained in the COD for such series occurs, the Company shall pay within three days to each holder $210 per each $1,000 of the stated value of each such holder’s shares of Series D Preferred Stock. RGI had issued shares of Series A, Series A-1, Series C, and Series C-1 convertible preferred stock. Since the convertible preferred stock may ultimately be redeemable at the option of the holder, the carrying value of the preferred stock was classified as temporary equity on the balance sheet at December 31, 2018. Just prior to the completion of the Merger all of the then outstanding shares of Series A, A-1, C and C-1 redeemable preferred stock, certain notes and warrants were exchanged for a total of 389,036 shares of Series D Preferred Stock. On March 31, 2019, the Company entered into a Securities Purchase Agreement, dated March 31, 2019 (the “Securities Purchase Agreement”) by and among the Company and the investors listed therein (the “Investors”). Pursuant to the Securities Purchase Agreement the Company sold in a private placement a total of 31,625 units (the “Units”) at a purchase price of $18.1818 per unit, or $575,000, taking into account a 10% discount. Each Unit consists of (i) one share of Series D Preferred Stock, and (ii) a warrant to purchase 6.25 shares of the Company’s common stock, subject to adjustment as provided for therein. The shares of Series D Preferred Stock sold in the financing convert into a minimum of 395,313 shares of the Company’s common stock. The Company received net proceeds from the sale of the Units of $434,997 after offering costs of $35,003 and direct payment of other Company obligations of $105,000. Two of the Investors have previously invested in the Company’s preferred stock. The aggregate 197,656 warrants are exercisable for five years from the issuance date at an exercise price of $4.80 per share, subject to adjustment as provided for therein. In May and June 2019, we sold an additional 29,975 Units, each Unit consisting of one share of our Series D Preferred Stock and 6.25 warrants, (aggregate 187,344 warrants) for gross proceeds of $545,000. Out of these proceeds the Company, among other things, prepaid one-year of consulting fees equal to $150,000 to an entity controlled by one of the investors in the offering under a May 2019 consulting agreement with the Company. In addition, a consultant who is a principal shareholder of the Company purchased 13,750 units for $250,000 through delivering common stock of another company which had a market value of $240,000 and $10,000 in a settlement. There were 85,938 warrants issued with the 13,750 units. In April 2019, the Company issued 62,500 shares of its common stock upon conversion of 5,000 shares of its Series D Preferred Stock. In August 2019, the Company issued 60,500 shares of its common stock upon conversion of 4,840 shares of Series D Preferred Stock. During 2020 we have issued to the holders of Series D Preferred Stock an aggregate of 106,134 additional shares of Series D Preferred Stock as consideration for waivers of penalties discussed below. In February 2020, the Company issued 161,250 shares of its common stock upon conversion of 12,900 shares of its Series D Preferred Stock. On June 9, 2020, the Company sold 1,375 Series D preferred stock units (the “Units”) at a purchase price of $18.1818 per Unit, taking into account a 10% discount, each Unit consisting of one share of Series D Preferred Stock and a warrant to purchase 6.25 shares of common stock, subject to adjustment as provided for therein. The Series D Preferred Stock sold in the financing converts into a minimum of 17,188 shares of common stock. The Company received gross proceeds of $25,000 from the sale of the Units. The 8,594 warrants are exercisable for five years from the issuance date at an exercise price of $4.80 per share, subject to adjustment as provided for therein. In June 2020, the Company issued 157,000 shares of its common stock upon conversion of 12,560 shares of its Series D Preferred Stock. In July 2020, the Company issued 110,000 shares of its common stock upon conversion of 8,800 shares of its Series D Preferred Stock. Series E Convertible Preferred Stock On March 25, 2019, RGI filed a COD with the Secretary of State, as amended on March 29, 2019, designating 775,000 shares of its authorized preferred stock as Series E Convertible Preferred Stock (the “Series E Preferred Stock”), with a stated value of $20 per share, which is convertible at any time after issuance at the option of the holder, subject to a beneficial ownership limitation of 4.99%, into common stock based on the stated value per share divided by $1.60 per share, or 9,687,500 shares of the Company’s common stock, subject to adjustment in the event of stock splits, stock dividends or reverse splits. Holders of Series E Preferred Stock are entitled to vote together with holders of the common stock on an as-converted basis, subject to a beneficial ownership limitation of 4.99%. If at any time while any shares of Series E Preferred Stock remain outstanding and any triggering event contained in the COD for such series occurs, the Company shall pay within three days to each holder $210 per each $1,000 of the stated value of each such holder’s shares of Series E Preferred Stock. On March 31, 2019, RGI issued to the equity holders of Pre-Merger Recruiter.com 775,000 shares of Series E Preferred Stock as consideration in connection with the Merger. These shares are reflected retroactively as part of the recapitalization accounting. See Note 1 for more information on the Merger and recapitalization. In December 2019, the Company issued 500,178 shares of its common stock upon conversion of 40,014 shares of Series E Preferred Stock. In January 2020, the Company issued 39,260 shares of its common stock upon conversion of 3,141 shares of Series E Preferred Stock. Series F Convertible Preferred Stock On March 25, 2019, RGI filed a COD with the Secretary of State, as amended on March 29, 2019, designating 200,000 shares of its authorized preferred stock as Series F Convertible Preferred Stock (the “Series F Preferred Stock”), with a stated value of $20 per share, which is convertible at any time after issuance at the option of the holder, subject to a beneficial ownership limitation of 4.99%, into common stock based on the stated value per share divided by $1.60 per share, or 2,500,000 shares of common stock of the Company, subject to adjustment in the event of stock splits, stock dividends or reverse splits. Holders of Series F Preferred Stock are entitled to vote together with holders of the common stock on an as-converted basis, subject to a beneficial ownership limitation of 4.99%. If at any time while any Series F Preferred Stock remains outstanding and any triggering event contained in the COD for such series occurs, the Company shall pay within three days to each holder $210 per each $1,000 of the stated value of each such holder’s shares of Series F Preferred Stock. Effective March 31, 2019, the Company issued 200,000 shares of Series F Preferred Stock as consideration for the Asset Purchase (see Note 14). In December 2019 the Company issued 752,899 shares of its common stock upon conversion of 60,232 shares of Series F Preferred Stock. In January and February 2020, the Company issued 803,414 shares of its common stock upon conversion of 64,272 shares of Series F Preferred Stock. In April 2020, the Company issued 138,926 shares of its common stock upon conversion of 11,114 shares of Series F Preferred Stock. Preferred Stock Penalties On March 31, 2019, we entered into certain agreements with investors pursuant to which we issued convertible preferred stock and warrants, as described above. Each of the series of preferred stock and warrants required us to reserve shares of common stock in the amount equal to two times the common stock issuable upon conversion of the preferred stock and exercise of the warrants. We did not comply in part due to our attempts to manage the Delaware tax which increases to a maximum of $200,000 as the authorized capital increases without the simultaneous increase in the number of shares outstanding. In May 2020 following stockholder approval at a special meeting the Company effected a reincorporation from Delaware to Nevada and a simultaneous increase in our authorized common stock from 31,250,000 shares to 250,000,000 shares, which we expect will be sufficient to meet the reserve requirements. As of December 31, 2019, we estimated that we owed approximately $6 million in penalties (prior to any waivers of penalties) to holders of preferred stock. Subsequent to December 31, 2019, we have received waivers from a substantial number of the preferred shareholders with respect to these penalties. We have agreed to issue to the holders of Series D Preferred Stock an aggregate of 106,134 additional shares of Series D Preferred Stock (valued at $1,929,516) as consideration for the waivers. We have accrued this cost at December 31, 2019. Additionally, certain holders of Series E and Series F Preferred Stock have not waived the penalties. We have accrued $308,893 at December 31, 2019 related to these Series E and Series F Preferred holders. Because of our ongoing liquidity problems, we will be required to cease operations if faced with material payment requests from investors who did not agree to waive the penalties. The total accrued penalty amount of $2,238,314 was included in accrued expenses on the balance sheet at December 31, 2019. The $1,929,516 accrual was reclassified to equity during the three months ended March 31, 2020 as a result of our issuance of the 106,134 shares of Series D Preferred Stock. At December 31, 2020, the remaining balance of $308,798 is included in accrued expense on the consolidated balance sheet. Common Stock The Company is authorized to issue 250,000,000 shares of common stock, par value $0.0001 per share. The number of shares of common stock the Company is authorized to issue was increased from 31,250,000 shares to 250,000,000 shares in connection with the reincorporation from Delaware to Nevada in May 2020. As of December 31, 2020, and 2019 the Company had 5,504,008 and 3,619,658 shares of common stock outstanding, respectively. In March 2018, the shareholders of the Company approved a reverse stock split of the issued and outstanding shares of the Company’s common stock at the ratio ranging from one-for-50 to one-for-100. On August 21, 2019, the Company amended its Certificate of Incorporation to effect a one-for-80 reverse stock split of the Company’s common stock. Additionally, the number of authorized shares of the Company’s common stock was reduced to 31,250,000 shares at that time and prior to the subsequent increase to 250,000,000 shares discussed above. All share and per share data has been retroactively restated in the accompanying consolidated financial statements and footnotes to reflect the effects of the reverse stock split. Shares issued upon recapitalization On March 31, 2019 the Company was deemed to issue 1,747,879 shares of common stock and 389,036 shares of Series D preferred stock that were held by the RGI shareholders just prior to the Merger. Additional paid in capital was credited by $3,889,219 and noncontrolling interest was charged $1,591,221 to remove it pursuant to the reverse recapitalization. Shares granted for services On February 1, 2019, the Company granted and issued to Evan Sohn, our Executive Chairman and CEO, 43,423 shares of restricted common stock, which vested on February 1, 2020. The award has been valued at $151,981 and compensation expense will be recorded over the vesting period (see Note 11). We recognized compensation expense of $12,665 and $139,316 during the years ended December 31, 2020 and 2019, respectively. On May 14, 2019, the Company granted and issued to Mr. Sohn 451,170 shares of restricted common stock, which vested on February 1, 2020. The award has been valued at $2,707,019 and compensation expense has been recorded over the vesting period (see Note 11). We recognized compensation expense of $12,665 and $139,316 during the years ended December 31, 2020 and 2019, respectively. We recognized compensation expense of $318,474 and 2,388,545 during the years ended December 31, 2020 and 2019, respectively. On December 23, 2019, the Company granted to a consultant 312,500 restricted stock units (the “RSUs”) pursuant to a consultant agreement. The RSUs vest 63,500 upon grant with the balance vesting monthly in equal installments beginning January 1, 2020 and ending November 1, 2020, subject to the consultants continued service to the Company on each vesting date. The RSU award has been valued at $343,750 and compensation expense will be recorded over the respective vesting periods. We recognized compensation expense of $250,000 and $93,750 during the years ended December 31, 2020 and 2019, respectively. The shares were issued in November 2020. Effective January 15, 2020 the Company entered into a consulting agreement with a term of six months. Pursuant to the agreement the Company agreed to issue 60,000 shares of restricted common stock, plus a payment of $15,000. The shares are fully vested upon issuance and have been valued at $75,000, based on the quoted market price of our common stock on the grant date. The shares were issued on April 3, 2020. We have recorded compensation expense of $75,000 for the share portion of the agreement and expense of $15,000 for the cash portion during the year ended December 31, 2020. Effective January 15, 2020 the Company entered into a consulting agreement with a term of three months. Pursuant to the agreement the Company agreed to issue 30,000 shares of restricted common stock, earned monthly over the three-month term of the agreement. The shares are fully vested upon issuance and have been valued at $45,500, based on the quoted market price of our common stock on the vesting dates. The shares were issued on April 3, 2020. We have recorded compensation expense of $45,500 during year ended December 31, 2020. On June 18, 2020 the Company awarded to Mr. Sohn 554,000 restricted stock units (the “RSUs”) subject to and issuable upon the listing of the Company’s common stock on the Nasdaq Capital Market or NYSE American, or any successor of the foregoing (the “Uplisting”). The RSUs will vest over a two-year period from the date of the Uplisting in equal quarterly installments on the last day of each calendar quarter, with the first portion vesting on the last day of the calendar quarter during which the Uplisting takes place, subject to Mr. Sohn serving as an executive officer of the Company on each applicable vesting date, provided that the RSUs shall vest in full immediately upon the termination of Mr. Sohn’s employment by the Company without Cause (as defined in the Employment Agreement). The RSU award has been valued at $1,662,000 and compensation expense will be recorded over the estimated vesting period. We recognized compensation expense of $322,478 during the year ended December 31, 2020, respectively. The shares have not been issued at December 31, 2020. In July 2020, the Company issued 12,000 shares of its common stock pursuant to a consulting agreement entered into in June 2020. The shares are fully vested upon issuance. The shares have been valued at $34,200 based on the quoted market price of our common stock. This expense was accrued at June 30, 2020. Shares issued upon conversion of preferred stock In April 2019 the Company issued 62,500 shares of its common stock upon conversion of 5,000 shares of its Series D Preferred Stock. In August 2019, the Company issued 60,500 shares of its common stock upon conversion of 4,840 shares of Series D Preferred Stock. In December 2019, the Company issued 500,178 shares of its common stock upon conversion of 40,014 shares of Series E Preferred Stock. In December 2019, the Company issued 752,899 shares of its common stock upon conversion of 60,232 shares of Series F Preferred Stock. In January 2020, the Company issued 39,260 shares of its common stock upon conversion of 3,141 shares of Series E Preferred Stock. In January and February 2020, the Company issued 803,414 shares of its common stock upon conversion of 64,272 shares of Series F Preferred Stock. In February 2020, the Company issued 161,250 shares of its common stock upon conversion of 12,900 shares of its Series D Preferred Stock. In April 2020, the Company issued 138,926 shares of its common stock upon conversion of 11,114 shares of Series F Preferred Stock. In June 2020, the Company issued 157,000 shares of its common stock upon conversion of 12,560 shares of its Series D Preferred Stock. In July 2020, the Company issued 110,000 shares of its common stock upon conversion of 8,800 shares of its Series D Preferred Stock. Shares issued upon conversion of convertible notes In December 2020, the Company issued 60,000 shares of its common stock upon conversion of $91,600 of convertible notes payable and related accrued interest of $4,400. Restricted stock grant activity Restricted stock grant activity for the two years ended December 31, 2020 is as follows: Stock Outstanding at December 31, 2018 - Assumed in recapitalization 43,423 Granted post-recapitalization 763,670 Forfeited or cancelled - Outstanding at December 31, 2019 807,093 Granted 554,000 Vested (807,093 ) Forfeited or cancelled - Outstanding at December 31, 2020 554,000 Contributed Capital Pre-Merger Recruiter.com had issued three notes aggregating $250,000. Of these notes, two notes totaling $150,000 were held by its shareholders. The notes bore interest at 25% per year and were due on January 28, 2018. These notes were not extended and were due on demand. The notes were collateralized by certain marketable securities held by Pre-Merger Recruiter.com. On March 31, 2019, the notes and related accrued interest totaling $383,947, were cancelled in connection with the Merger. This amount has been credited to paid-in capital of the Company as part of the credit of $706,501. Pre-Merger Recruiter.com had issued four convertible notes totaling $255,000 on March 31, 2019. Of these notes, two notes totaling $200,000 were held by its shareholders. The notes were due on demand and bore interest at 10% per year. The notes could have been converted into Pre-Merger Recruiter.com preferred stock at any time after Pre-Merger Recruiter.com offered its preferred stock for sale. The conversion price was 75% of the price paid by investors. No preferred stock was authorized or offered for sale by Pre-Merger Recruiter.com. On March 31, 2019, the notes and related accrued interest totaling $322,554, were cancelled in connection with the Merger. This amount has been credited to paid-in capital of the Company as part of the credit of $706,501. Certain shareholders of Pre-Merger Recruiter.com transferred a portion of their distributive 1,562,500 shares of the Company’s common stock (see Note 1) to employees and consultants. These shares aggregated 218,750 shares of the Company’s common stock, valued at $752,500, based on the $3.44 quoted trading price on the effective date of the transfer. We have charged this amount to stock compensation expense, with a corresponding credit to paid-in capital of the Company. In April 2019, a consultant (who is also a principal shareholder and noteholder of the Company) forgave accrued fees due to him in the amount of $187,500. This amount has been credited to paid-in capital of the Company. The Company has received contributions to capital from existing shareholders, totaling $65,000 during the year ended December 31, 2018. These capital contributions were made for working capital purposes. RGI equity transactions and noncontrolling interest prior to the March 31, 2019 Merger and Recapitalization All shares of RGI’s Series A, A-1, C and C-1 convertible preferred stock discussed below and outstanding as of March 31, 2019 were exchanged for Series D Preferred Stock, with the relevant certificates of designation subsequently withdrawn. Series A Convertible Redeemable Preferred Stock On October 24, 2017, RGI filed a COD with the Secretary of State designating 700,000 shares of its authorized preferred stock as Series A Convertible Preferred Stock (the “Series A Preferred Stock”), with a stated value of $1.00 per share, which converts into 2.5 shares of the Company’s common stock per share of Series A Preferred Stock, subject to adjustment in the event of stock splits, stock dividends or reverse splits and issuances of securities at prices below the prevailing conversion price of the Series A Preferred Stock. On October 30, 2017, RGI entered into Securities Purchase Agreements (each a “SPA”) with the two Investors who converted their Notes into Series C Convertible Preferred Stock (the “Series C Preferred Stock”) and Series C-1 Convertible Preferred Stock (the “Series C-1 Preferred Stock”), as discussed below. Pursuant to the SPAs, the Investors paid a total of $600,000 and purchased in the aggregate 600,000 of shares of Series A Preferred Stock and warrants to purchase 1,500,000 shares of the Company’s common stock. RGI received proceeds of $471,373. The balance of $128,627 was used to pay existing payables and professional fees. Cumulative dividends accrue on the Series A Preferred Stock at a rate of 10% per annum. Holders of Series A Preferred Stock are entitled to vote together with holders of the common stock on an as-converted basis, subject to a beneficial ownership limitation of 4.99%. The Series A Preferred Stock is redeemable in the same manner as the Series C Preferred Stock and Series C-1 Preferred Stock, defined below. The Series A Preferred Stock is senior to all other preferred stock, except Series A-1 Convertible Preferred Stock (the “Series A-1 Preferred Stock”) and the common stock upon liquidation of the Company. The warrants have a five year term and an exercise price of $0.80 per share, subject to adjustment in the event of stock splits, stock dividends or reverse splits and issuances of securities at prices below the prevailing exercise price of the warrants. Series A-1 Convertible Redeemable Preferred Stock On May 25, 2018, RGI filed a COD with the Secretary of State authorizing 600,000 shares of RGI’s preferred stock as Series A-1 Preferred Stock, with a stated value of $1.00 per share. The Series A-1 Preferred Stock converts into 2.5 shares of the Company’s common stock per share of Series A-1 Preferred Stock, subject to adjustment in the event of stock splits, stock dividends or reverse splits, and issuances of securities at prices below the prevailing conversion price of the Series A-1 Preferred Stock. Cumulative dividends accrue on the Series A-1 Preferred Stock at a rate of 10% per annum. Holders of Series A-1 Preferred Stock are entitled to vote together with holders of the Company’s common stock on an as-converted basis, subject to a beneficial ownership limitation of 4.99%. The Series A-1 Preferred Stock is redeemable upon the occurrence of certain triggering events. On June 1, 2018, RGI entered into SPAs with the Investors. Pursuant to the SPAs, the Investors purchased a total of 300,000 of shares of Series A-1 Preferred Stock and warrants to purchase 750,000 shares of the Company’s common stock in exchange for a total of $300,000. The Investors agreed to waive the Series A, Series C and Series C-1 conversion price adjustments as they relate to the sale of the Series A-1 Preferred Stock. The warrants have a five year term and an exercise price of $0.80 per share, subject to adjustment in the event of stock splits, stock dividends or reverse splits and issuances of securities at prices below the prevailing exercise price of the Warrants. Series B Convertible Preferred Stock On October 24, 2017, RGI filed a COD with the Secretary of State designating 1,875,000 shares of RGI’s authorized preferred stock as Series B which converts into 2.5 shares of the Company’s common stock per share of Series B, subject to adjustments in the event of stock splits, stock dividends and reverse splits. In connection with the closing of the Merger, the Company and Pre-Merger Recruiter.com amended the License Agreement and on April 2, 2019, the Company filed with the Secretary of State a Certificate of Elimination effecting the elimination of the Series B Preferred Stock. As of that date, no shares of Series B Preferred Stock had been issued. Series C and Series C-1 Convertible Redeemable Preferred Stock On October 24, 2017, RGI filed a COD with the Secretary of State designating 102,100 shares of RGI’s authorized preferred stock as Series C Convertible Preferred Stock, with a stated value of $20.00 per share, which converts into 12.5 shares of the Company’s common stock per share of Series C Preferred Stock, subject to adjustments in the event of stock splits, stock dividends and reverse splits and issuances of securities at prices below the prevailing conversion price of the Series C Preferred Stock. Cumulative dividends accrue on the Series C Preferred Stock at a rate of 10% per annum. On October 30, 2017 holders of RGI’s outstanding 4% Convertible Notes converted their 4% Convertible Notes and accrued interest into 102,100 shares of Series C Preferred Stock. Also on October 24, 2017, RGI filed a COD with the Secretary of State designating 18,839 shares of RGI’s authorized preferred stock as Series C-1 Convertible Preferred Stock, with a stated value of $5.00 per share which converts into 12.5 shares of the Company’s common stock per share of Series C-1 Preferred Stock, subject to adjustments in the event of stock splits, stock dividends and reverse splits and issuances of securities at prices below the prevailing conversion price of the Series C-1 Preferred Stock. Cumulative dividends accrue on the Series C-1 Preferred Stock at a rate of 10% per annum. On October 30, 2017 holders of RGI’s 10% Convertible Notes converted their 10% Convertible Notes and accrued interest into 18,839 shares of Series C-1 Preferred Stock. In October 2017 we recorded a credit to noncontrolling interest of $701,732 for the excess of the carrying value of the debt converted and related derivative liability over the stated value of the Series C and Series C-1 Preferred Stock issued upon conversion. The stated value is considered to be fair value due to the redemption feature of the preferred stock. The $701,732 primarily relates to the charge off of the derivative liability. Holders of shares of Series C and Series C-1 may cause the Company to redeem in cash the outstanding shares of Series C and C-1 Preferred Stock beginning on October 30, 2019 (see amendment below), and earlier than that date upon the occurrence of certain triggering events contained in the COD for the Series C and Series C-1 Preferred Stock, at a redemption price based upon a formula contained in the COD for each series. Subject to the prior conversion, the total redemption price if redeemed after two years from issuance is equal to the amount of the principal and accrued interest on the 4% Convertible Notes and 10% Convertible Notes due as of the closing date plus potential additional amounts. During February 2018, RGI filed an amendment to the COD for the Series C and Series C-1 Preferred Stock extending the redemption date to October 2022 and reducing the redemption amount of the preferred shares then outstanding at a redemption price equal to one-half of the Conversion Amount (as defined) of such preferred shares. During the years ended December 31, 2019 and 2018 we recorded a credit to noncontrolling interest of $23,852 and $1,146,265, respectively, as a result of the reduction in the redemption amount. Liquidation preference of RGI Series A, Series A-1, Series C and Series C-1 Convertible Preferred Stock In the event of a liquidation event, the holders of Series A, Series A-1, Series C and Series C-1 preferred stock shall be entitled to receive in cash out of the assets of the Company, whether from capital or from earnings available for distribution to its shareholders (the “Liquidation Funds”), before any amount shall be paid to the holders of any of shares of junior stock, but pari passu with any parity stock then outstanding and after any amount paid to the holders of the convertible preferred stock, an amount per preferred share equal to the greater of (A) the Conversion Amount thereof on the date of such payment and (B) the amount per share such holder would receive if such holder converted such preferred shares into the Company’s common stock immediately prior to the date of such payment, provided that if the Liquidation Funds are insufficient to pay the full amount due to the holders of the convertible preferred stock, the holders and holders of shares of parity stock, then each holder and each holder of parity stock shall receive a percentage of the Liqu

Stock Options and Warrants

Stock Options and Warrants	3 Months Ended	12 Months Ended
Stock Options and Warrants	Mar. 31, 2021	Dec. 31, 2020
Share-based Payment Arrangement [Abstract]
STOCK OPTIONS AND WARRANTS	Stock Options On March 9, 2021 the Company granted to employees an aggregate of 397,500 options to purchase common stock, exercisable at $3.45 per share, under the terms of the 2017 Equity Incentive Plan. The options have a term of five years. The options will vest quarterly over one year, with the first portion vesting on June 9, 2021. The options have been valued at $1,371,231 using the Black Sholes model and compensation expense will be recorded over the vesting period. We have recorded compensation expense of $85,702 related to the options during the three months ended March 31, 2021. The assumptions used in the Black Scholes model are as follows: (1) dividend yield of 0%; (2) expected volatility of 346%, (3) risk-free interest rate of 0.8%, (4) expected term of 5 years. On February 10, 2021 the Company granted to a director 50,000 options to purchase common stock, exercisable at $2.70 per share, under the terms of the 2017 Equity Incentive Plan. The options have a term of five years. The options will vest quarterly over three years with the first portion vesting on May 10, 2021. The options have been valued at $134,986 using the Black Sholes model and compensation expense will be recorded over the vesting period. We have recorded compensation expense of $6,300 related to the options during the three months ended March 31, 2021. The assumptions used in the Black Scholes model are as follows: (1) dividend yield of 0%; (2) expected volatility of 354%, (3) risk-free interest rate of 0.8%, (4) expected term of 5 years. On March 24, 2021 the Company granted to a director 50,000 options to purchase common stock, exercisable at $3.25 per share, under the terms of the 2017 Equity Incentive Plan. The options have a term of five years. The options will vest quarterly over three years, with the first portion vesting on June 24, 2021. The options have been valued at $162,491 using the Black Sholes model and compensation expense will be recorded over the vesting period. We have recorded compensation expense of $1,128 related to the options during the three months ended March 31, 2021. The assumptions used in the Black Scholes model are as follows: (1) dividend yield of 0%; (2) expected volatility of 359%, (3) risk-free interest rate of 0.83%, (4) expected term of 5 years. During the three months ended March 31, 2021, we recorded $260,440 of compensation expense related to stock options granted in prior years. Warrants Recorded as Derivative Liabilities Series D Preferred Stock Warrants The Company identified embedded features in the warrants issued with Series D Preferred Stock in 2019 and 2020 which caused the warrants to be classified as a derivative liability. These embedded features included the right for the holders to request for the Company to cash settle the warrants to the holder by paying to the holder an amount of cash equal to the Black-Scholes value of the remaining unexercised portion of the warrants on the date of the consummation of a fundamental transaction, as defined in the warrant instrument. The accounting treatment of derivative financial instruments requires that the Company treat the whole instrument as liability and record the fair value of the instrument as a derivative as of the inception date of the instrument and to adjust the fair value of the instrument as of each subsequent balance sheet date. During the three months ended March 31, 2021, the Company recorded other income of $478,295, respectively, related to the change in the fair value of the derivative. The fair value of the embedded derivative was $3,812,098 as of March 31, 2021, determined using the Black Scholes model based on a risk-free interest rate of 0.35% - 0.635%, an expected term of 3 – 4.1 years, an expected volatility of 209 – 308% and a 0% dividend yield. On January 5, 2021, pursuant to an agreement with the holder, 133,341 Series D warrants were cancelled. We have reclassified the $373,070 derivative value of the warrants to paid in capital upon extinguishment. Convertible Debenture Warrants and Placement Agent Warrants The Company identified embedded features in the warrants issued with the convertible debt and the placement agent warrants in 2020 and 2021 (see Note 7) and which caused the warrants to be classified as a derivative liability. These embedded features included the right for the holders to request for the Company to cash settle the warrants to the holder by paying to the holder an amount of cash equal to the Black-Scholes value of the remaining unexercised portion of the warrants on the date of the consummation of a fundamental transaction, as defined in the warrant instrument. The accounting treatment of derivative financial instruments requires that the Company treat the whole instrument as liability and record the fair value of the instrument as a derivative as of the inception date of the instrument and to adjust the fair value of the instrument as of each subsequent balance sheet date. As of the issuance date of the 2021 Debenture warrants, the Company determined a fair value of $5,040,080 for the 1,926,865 warrants. The fair value of the warrants was determined using the Black-Scholes Model based on a risk-free interest rate of 0.17% - 0.19%, an expected term of 3 years, an expected volatility of 215% - 216% and a 0% dividend yield. Of this amount, $1,454,097 was recorded as debt discount (see Note 7) and $3,585,983 was charged to expense as initial derivative expense. As of the issuance date of the 2021 placement agent warrants, the Company determined a fair value of $919,979 for the 349,876 warrants. The fair value of the warrants was determined using the Black-Scholes Model based on a risk-free interest rate of 0.17% - 0.19%, an expected term of 3 years, an expected volatility of 215% and a 0% dividend yield. The value of $919,979 has been recorded as debt discount for debt cost (see Note 7). During the three months ended March 31, 2021, the Company recorded other income of $150,326 related to the change in the fair value of the derivative. The fair value of the embedded derivative was $12,684,266 as of March 31, 2021, determined using the Black Scholes model based on a risk-free interest rate of 0.16% - 0.35%, an expected term of 2.16 – 2.85 years, an expected volatility of 212% - 220% and a 0% dividend yield.	NOTE 11 — STOCK OPTIONS AND WARRANTS Stock Options 2014 Equity Incentive Plan The 2014 Equity Compensation Plan (“2014 Plan”) is administered by the Board and provides for the issuance of up to 6,385 shares of common stock. Under our 2014 Plan, we may grant stock options, restricted stock, stock appreciation rights, restricted stock units, performance units, performance shares and other stock based awards. As of December 31, 2020 no awards are outstanding under the 2014 Plan. The Company does not anticipate granting any awards under the 2014 plan in the future. 2017 Equity Incentive Plan In October 2017, our Board and shareholders authorized the 2017 Equity Incentive Plan (the “2017 Plan”), covering 475,000 shares of common stock. In December 2019, the number of shares authorized under the 2017 Plan was increased to 1,098,959 shares. The purpose of the 2017 Plan is to advance the interests of the Company and our related corporations by enhancing the ability of the Company to attract and retain qualified employees, consultants, officers, and directors, by creating incentives and rewards for their contributions to the success of the Company and its related corporations. The 2017 Plan is administered by our Board or by the Compensation Committee. The following awards may be granted under the 2017 Plan: ● incentive stock options (“ISOs”) ● non-qualified options (“NSOs”) ● awards of our restricted common stock ● stock appreciation rights (“SARs”) ● restricted stock units (“RSUs”) Any option granted under the 2017 Plan must provide for an exercise price of not less than 100% of the fair market value of the underlying shares on the date of grant and not less than $1.60 per share, but the exercise price of any ISO granted to an eligible employee owning more than 10% of our outstanding common stock must not be less than 110% of fair market value on the date of the grant. The plans further provide that with respect to ISOs the aggregate fair market value of the common stock underlying the options which are exercisable by any option holder during any calendar year cannot exceed $100,000. The exercise price of any NSO granted under the 2017 Plan is determined by the Board at the time of grant, but must be at least equal to fair market value on the date of grant. The term of each plan option and the manner in which it may be exercised is determined by the Board or the Compensation Committee, provided that no option may be exercisable more than 10 years after the date of its grant and, in the case of an incentive option granted to an eligible employee owning more than 10% of the common stock, no more than five years after the date of the grant. The terms of any other type of award under the 2017 Plan is determined by the Board at the time of grant. Subject to the limitation on the aggregate number of shares issuable under the plans, there is no maximum or minimum number of shares as to which a stock grant or plan option may be granted to any person. In May 2020, the number of shares authorized for issuance under the Company’s 2017 Equity Incentive Plan was increased to 1,714,000 shares. In June 2020, the number of shares authorized for issuance under the Company’s 2017 Equity Incentive Plan was further increased to 2,770,000 shares. In December 2020, the number of shares authorized for issuance under the Company’s 2017 Equity Incentive Plan was further increased to 3,270,000 shares. Stock Options In February 2019, the Company granted to its Executive Chairman an aggregate of 43,423 options to purchase common stock, exercisable at $3.52 per share, under the terms of the 2017 Equity Incentive Plan. The options have a term of five years. The options vested on August 4, 2020. The award has been valued at $149,730 using the Black Sholes model and compensation expense will be recorded over the vesting period. We have recorded compensation expense of $58,228 and $91,502 related to the options during the years ended December 31, 2020 and 2019, respectively. The assumptions used in the Black Scholes model are as follows: (1) dividend yield of 0%; (2) expected volatility of 397%, (3) risk-free interest rate of 2.54%, (4) expected term of 1.5 years. In May 2019, the Company granted to its Executive Chairman five-year options to purchase 451,170 common shares at $6.40 per share, which options shall vest subject to serving as Executive Chairman on November 14, 2020. The award has been valued at $2,217,952 using the Black Sholes model and compensation expense will be recorded over the vesting period. We have recorded compensation expense of $1,293,805 and $924,147 related to the award during the years ended December 31, 2020 and 2019, respectively. The assumptions used in the Black Scholes model are as follows: (1) dividend yield of 0%; (2) expected volatility of 220%, (3) risk-free interest rate of 2.26%, (4) expected term of 1.5 years. In August 2019, the Company granted to five nonemployee advisors an aggregate of 31,250 options to purchase common stock, exercisable at $3.15 per share, under the terms of the 2017 Plan. The options have a term of five years. The options vest in full on May 23, 2020, subject to continued service as an advisor to the Company as of the vesting date. The awards have been valued at $98,500 using the Black Sholes model and compensation expense will be recorded over the vesting period. We have recorded compensation expense of $47,987 and $50,513 related to the options during the years ended December 31, 2020 and 2019, respectively. The assumptions used in the Black Scholes model are as follows: (1) dividend yield of 0%; (2) expected volatility of 427%, (3) risk-free interest rate of 1.68%, (4) expected term of five years. In December 2019, the Company granted to eight officers and directors an aggregate of 301,327 options to purchase common stock, exercisable at $1.45 per share, under the terms of the 2017 Plan. The options have a term of three years. The options vest one third upon grants, one third on the first grant date anniversary and one third on the second grant date anniversary, subject to continued service by the directors and officers of the Company in their respective capacities as of each applicable vesting date. The awards have been valued at $435,969 using the Black Sholes model and compensation expense will be recorded over the vesting period. We have recorded compensation expense of $145,323 and $148,118 related to the options during the year ended December 31, 2020 and 2019, respectively. The assumptions used in the Black Scholes model are as follows: (1) dividend yield of 0%; (2) expected volatility of 354%, (3) risk-free interest rate of 1.67%, (4) expected term of three years. On May 14, 2020 the Company granted to its current Chief Financial Officer 26,087 options to purchase common stock, exercisable at $2.50 per share, under the terms of the 2017 Equity Incentive Plan. The options have a term of five years. The options will vest in six equal monthly installments on the last calendar day of each calendar month, with the first portion vesting on May 31, 2020, subject to serving as the Chief Financial Officer of the Company on each applicable vesting date, provided that the options shall vest in full upon the listing of the Company’s securities on NYSE American or the Nasdaq Capital Market. The award has been valued at $65,210 using the Black Sholes model and compensation expense will be recorded over the vesting period. We have recorded compensation expense of $65,210 related to the options during the year ended December 31, 2020. The assumptions used in the Black Scholes model are as follows: (1) dividend yield of 0%; (2) expected volatility of 344%, (3) risk-free interest rate of 0.31%, (4) expected term of 5 years. On May 14, 2020 the Company granted to its current Chief Financial Officer 431,251 options to purchase common stock, exercisable at $2.50 per share, under the terms of the 2017 Equity Incentive Plan. The options have a term of five years. The options will vest over a two-year period in equal quarterly installments on the last day of each calendar quarter, with the first portion vesting on the last day of the calendar quarter during which the Company’s securities begin trading on NYSE American or the Nasdaq Capital Market, subject to serving as the Chief Financial Officer of the Company on each applicable vesting date. The award has been valued at $1,077,999 using the Black Sholes model and compensation expense will be recorded over the estimated vesting period. We have recorded compensation expense of $234,348 related to the options during year ended December 31, 2020. The assumptions used in the Black Scholes model are as follows: (1) dividend yield of 0%; (2) expected volatility of 344%, (3) risk-free interest rate of 0.31%, (4) expected term of 5 years. On May 14, 2020 the Company granted to a consultant 25,000 options to purchase common stock, exercisable at $2.50 per share, under the terms of the 2017 Equity Incentive Plan. The options have a term of one year. The options vested in full upon completion of a certain project, which occurred in the third quarter of 2020. The award has been valued at $49,304 using the Black Sholes model and compensation expense will be recorded over the estimated vesting period. We have recorded compensation expense of $49,304 related to the options during the year ended December 31, 2020. The assumptions used in the Black Scholes model are as follows: (1) dividend yield of 0%; (2) expected volatility of 250%, (3) risk-free interest rate of 0.15%, (4) expected term of 1 year. On July 7, 2020 the Company granted to Chad MacRae, Senior Vice President Recruiters on Demand, 250,000 options to purchase common stock, exercisable at $1.85 per share, under the terms of the 2017 Equity Incentive Plan. The options have a term of five years. The options will vest in twelve equal monthly installments on the last calendar day of each calendar month, with the first portion vesting on July 31, 2020, subject to continued employment with the Company. The award has been valued at $462,447 using the Black Sholes model and compensation expense will be recorded over the vesting period. We have recorded compensation expense of $231,224 to the options during the year ended December 31, 2020. The assumptions used in the Black Scholes model are as follows: (1) dividend yield of 0%; (2) expected volatility of 345%, (3) risk-free interest rate of 0.31%, (4) expected term of 5 years. Pursuant to his employment agreement, upon attaining a performance condition, and subject to Board approval, Mr. MacRae will be issued an additional 250,000 options with an exercise price determined at the date of satisfaction of the performance condition. These additional options, if issued, will vest quarterly over two years. On October 1, 2020 the Company granted to a director 50,000 options to purchase common stock, exercisable at $2.00 per share, under the terms of the 2017 Equity Incentive Plan. The options have a term of five years. The options will vest quarterly over three years with the first vesting on date of grant. The award has been valued at $79,990 using the Black Sholes model and compensation expense will be recorded over the vesting period. We have recorded compensation expense of $13,332 related to the options during the year ended December 31, 2020. The assumptions used in the Black Scholes model are as follows: (1) dividend yield of 0%; (2) expected volatility of 345%, (3) risk-free interest rate of 0.27%, (4) expected term of 5 years. On November 9, 2020 the Company granted to an employee 35,000 options to purchase common stock, exercisable at $1.85 per share, under the terms of the 2017 Equity Incentive Plan. The options have a term of five years. The options will vest quarterly over three years. The award has been valued at $64,743 using the Black Sholes model and compensation expense will be recorded over the vesting period. We have recorded compensation expense of $4,586 related to the options during the year ended December 31, 2020. The assumptions used in the Black Scholes model are as follows: (1) dividend yield of 0%; (2) expected volatility of 345%, (3) risk-free interest rate of 0.44%, (4) expected term of 5 years. During the years ended December 31, 2020 and 2019, we recorded $11,110 and $54,738 of compensation expense, respectively, related to stock options granted in 2018. Stock option activity for the two years ended December 31, 2020 is as follows: Options Weighted Outstanding at December 31, 2018 75 $ 4,369.60 Assumed in recapitalization 89,735 4.75 Cancelled in recapitalization (75 ) 4369.60 Granted post-recapitalization 783,747 4.37 Granted - - Exercised - - Expired or cancelled (62 ) 28.00 Outstanding at December 31, 2019 873,420 4.41 Granted 817,338 2.24 Exercised - - Expired or cancelled - - Outstanding at December 31, 2020 1,690,758 $ 3.36 Exercisable at December 31, 2020 953,232 $ 4.27 As of December 31, 2020, there was approximately $1,344,000 of total unrecognized compensation cost related to non-vested stock options which vest over time and is expected to be recognized over a period of three years, as follows: 2021, $808,000; 2022, $429,000 and 2023, $107,000. The intrinsic value of options outstanding is $1,426,230 at December 31, 2020 and the intrinsic value of options exercisable is $603,819 at December 31, 2020. The following table summarizes the options outstanding and exercisable for the shares of the Company’s common stock as at December 31, 2020. Options Outstanding Options Exercisable Exercise Number Weighted Weighted Number Weighted $1.00 - $2.00 636,327 3.35 $ 1.67 330,052 $ 1.61 $2.50 482,338 4.16 $ 2.50 51,087 $ 2.50 $3.00 - $4.00 74,673 3.30 $ 3.37 74,673 $ 3.37 $4.80 15,000 2.49 $ 4.80 15,000 $ 4.80 $6.40 482,420 3.29 $ 6.40 482,420 $ 6.40 1,690,758 953,232 Warrants and Warrant Derivative Liabilities In connection with the sale of Series A and Series A-1 Preferred Stock prior to the completion of the March 31, 2019 Merger, RGI issued an aggregate of 2,250,000 common stock purchase warrants to the purchasers of the preferred stock. The warrants were exercisable any time on or after 90 days after the issuance date at an exercise price of $0.80 and expire on September 1, 2023. The exercise price and number of warrants were subject to adjustment in the event of stock splits, stock dividends or reverse splits and issuances of securities at prices below the prevailing conversion price of the warrants. Pursuant to and just prior to the completion of the Merger these warrants were exchanged for newly issued Series D Preferred Stock (see Notes 8 and 10). In 2019 in conjunction with the sale of Series D Preferred Stock, the Company issued 470,939 five-year warrants with an exercise price of $4.80 subject to adjustment (see note 10). Series D Preferred Stock Warrants As discussed below, the Company issued an aggregate 2,223,438 warrants in 2020 in connection with the sale of Series D preferred shares and convertible debentures, including placement agent fees. The Company identified embedded features in the warrants issued with Series D Preferred Stock in 2019 and 2020 which caused the warrants to be classified as a derivative liability. These embedded features included the right for the holders to request for the Company to cash settle the warrants to the holder by paying to the holder an amount of cash equal to the Black-Scholes value of the remaining unexercised portion of the warrants on the date of the consummation of a fundamental transaction, as defined in the warrant instrument. The accounting treatment of derivative financial instruments requires that the Company treat the whole instrument as liability and record the fair value of the instrument as a derivative as of the inception date of the instrument and to adjust the fair value of the instrument as of each subsequent balance sheet date. As of the issuance date of the unit warrants issued in 2020 in connection with the sale of Series D Preferred Stock (See Note 10), the Company determined a fair value for the derivative liability of $26,465 for the 8,594 warrants, which has been charged to paid in capital. The fair value of the warrants was determined using the Black-Scholes Model based on a risk-free interest rate of 0.34%, an expected term of 5 years, an expected volatility of 344% and a 0% dividend yield. As a result of the sale of convertible notes and warrants as described in Note 9, the number and exercise price of the Series D Preferred Stock warrants outstanding was adjusted due to anti-dilution provisions in the warrants. The exercise price was reduced to $1.60 from $4.80 and the number of warrants was increased from 479,533 to 1,438,599. We have recorded an expense for the change in derivative value due to the anti-dilution adjustments of $2,642,175 as a result of the trigger of the anti-dilution provision. During the years ended December 31, 2020, and 2019 the Company recorded other expense of $1,382,782 and other income of $1,138,604, respectively, related to the change in the fair value of the derivative. The fair value of the derivative was $4,663,464 as of December 31, 2020, determined using the Black Scholes model based on a risk-free interest rate of 0.17% - 0.36%, an expected term of 3.2 – 4.4 years, an expected volatility of 230 - 340% and a 0% dividend yield. The fair value of the derivative was $612,042 as of December 31, 2019, determined using a binomial model based on a risk-free interest rate of 1.655%, an expected term of 4.25 – 4.42 years, an expected volatility of 359 - 366% and a 0% dividend yield. Convertible Debenture Warrants and Placement Agent Warrants The Company identified embedded features in the warrants issued with the convertible debt and the placement agent warrants in 2020 (see Note 9) which caused the warrants to be classified as a derivative liability. These embedded features included the right for the holders to request for the Company to cash settle the warrants to the holder by paying to the holder an amount of cash equal to the Black-Scholes value of the remaining unexercised portion of the warrants on the date of the consummation of a fundamental transaction, as defined in the warrant instrument. The accounting treatment of derivative financial instruments requires that the Company treat the whole instrument as liability and record the fair value of the instrument as a derivative as of the inception date of the instrument and to adjust the fair value of the instrument as of each subsequent balance sheet date. As of the issuance date of the Debenture warrants, the Company determined a fair value of $4,665,877 for the 1,845,703 warrants. The fair value of the warrants was determined using the Black-Scholes Model based on a risk-free interest rate of 0.22%, an expected term of 2.93 – 3 years, an expected volatility of 252% - 341% and a 0% dividend yield. Of this amount, $1,325,323 was recorded as debt discount (see Note 8) and $3,340,554 was charged to expense as initial derivative expense. As of the issuance date of the placement agent warrants, the Company determined a fair value of $933,177 for the 369,141 warrants. The fair value of the warrants was determined using the Black-Scholes Model based on a risk-free interest rate of 0.22%, an expected term of 2.93 – 3 years, an expected volatility of 252% - 341% and a 0% dividend yield. The value of $933,177 has been recorded as debt cost (see Note 8). During the year ended December 31, 2020, the Company recorded other expense of $1,275,479 related to the change in the fair value of the derivative. The fair value of the derivative was $6,874,533 as of December 31, 2020, determined using the Black Scholes model based on a risk-free interest rate of 0.15%, an expected term of 2.4 years, an expected volatility of 228% and a 0% dividend yield. Warrant activity for the two years ended December 31, 2020 is as follows: Warrants Weighted Outstanding at December 31, 2018 190 $ 1,054.40 Assumed in recapitalization 2,250,000 0.80 Cancelled in recapitalization (190 ) 1054.40 Exchanged pursuant to recapitalization (2,250,000 ) 0.80 Issued post-recapitalization 470,939 4.80 Exercised - - Expired or cancelled - - Outstanding at December 31, 2019 470,939 4.80 Issued 2,223,438 2.01 Cancelled pursuant to modification (479,533 ) 4.80 Reissued pursuant to modification 1,438,599 1.60 Exercised - - Expired or cancelled - - Outstanding at December 31, 2020 3,653,443 $ 1.84 All warrants are exercisable at December 31, 2020. The weighted average remaining life of the warrants is 2.78 years at December 31, 2020.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended	12 Months Ended
Commitments and Contingencies	Mar. 31, 2021	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	Although not a party to any proceedings or claims at March 31, 2021, the Company may be subject to legal proceedings and claims from time-to-time arising out of our operations in the ordinary course of business. Leases: On March 31, 2019, the Company entered into a sublease with a related party (see Note 11) for its current corporate headquarters. The sublease expires in November 2022. Monthly lease payments increased from $7,307 to $7,535 in April 2021 and continue at that rate for the remainder of the lease. In February 2016, the Financial Accounting Standards Board issued Accounting Standards Update No. 2016-02: “Leases (Topic 842)” whereby lessees need to recognize almost all leases on their balance sheet as a right of use asset and a corresponding lease liability. The Company adopted this standard as of January 1, 2019 using the effective date method. We calculated the present value of the remaining lease payment stream using our incremental effective borrowing rate of 10%. We initially recorded a right to use asset and corresponding lease liability amounting to $269,054 on March 31, 2019. The right to use asset and the corresponding lease liability are being equally amortized on a straight-line basis over the remaining term of the lease. For the three months ended March 31, 2021, lease costs amounted to $37,582 which includes base lease costs of $21,921 and common area and other expenses of $15,661. For the three months ended March 31, 2020, lease costs amounted to $37,910 which includes base lease costs of $21,234 and common area and other expenses of $16,676. All costs were expensed during the periods and included in general and administrative expenses on the accompanying consolidated statements of operations. Right-of-use asset (“ROU”) is summarized below: March 31,2021 Operating office lease $ 269,054 Less accumulated reduction (146,757 ) Balance of ROU asset at March 31, 2021 $ 122,297 Operating lease liability related to the ROU asset is summarized below: March 31,2021 Total lease liability $ 269,054 Reduction of lease liability (146,757 ) Total 122,297 Less short term portion as of March 31, 2021 (73,378 ) Long term portion as of March 31, 2021 $ 48,919 Future base lease payments under the non-cancellable operating lease at March 31, 2021 are as follows: 2021 $ 67,815 2022 82,885 Total minimum non-cancellable operating lease payments 150,700 Less discount to fair value (28,403 ) Total fair value of lease payments $ 122,297 COVID-19 Uncertainty: In late 2019, an outbreak of COVID-19 was first reported in Wuhan, China. In March 2020, the World Health Organization declared the COVID-19 outbreak a global pandemic. The COVID-19 pandemic has resulted in the implementation of significant governmental measures, including lockdowns, closures, quarantines and travel bans around the world aimed at controlling the spread of the virus. Businesses are also taking precautions, including requiring employees to work remotely or take leave, imposing travel restrictions and temporarily closing their facilities. Initial unemployment numbers have spiked. Uncertainties regarding the impact of COVID-19 on economic conditions are likely to result in sustained market turmoil and reduced demand for employees, which in its turn has had a negative impact on the recruitment and staffing industry. According to a June 2020 report from CEO Today, the U.S. staffing industry, which previously boasted a market size of $152 billion fell to roughly $119 billion since the COVID-19 outbreak; bringing it down to its lowest level since 2013. This represents a 21% decrease from 2019. To date the economic impact of COVID-19 has resulted in certain reductions in the Company’s business and the Company has devoted efforts to shifting its focus in areas of hiring. As of the date of this filing, to the Company’s knowledge, no customer of the Company has gone out of business nor have any counterparties attempted to assert the existence of a force majeure clause, which excuses contractual performance. Because we depend on continued demand for recruitment services, a downturn in the recruitment and staffing industry would have a material adverse impact on our business and results of operations. While to date the Company has not been required to stop operating, management is evaluating its use of its office space, virtual meetings and the like. We have reduced certain billing rates to respond to the current economic climate. Additionally, while we have experienced, and could continue to experience, a loss of clients as the result of the pandemic, we expect that the impact of such attrition would be mitigated by the addition of new clients resulting from our continued efforts to adjust the Company’s operations to address changes in the recruitment industry. The extent to which the COVID-19 pandemic will impact our operations, ability to obtain financing or future financial results is uncertain at this time. Due to the effects of COVID-19, the Company took steps to streamline certain expenses, such as temporarily cutting certain executive compensation packages by approximately 20%. Management also worked to reduce unnecessary marketing expenditures and worked to improve staff and human capital expenditures, while maintaining overall workforce levels. The Company expects but cannot guarantee that demand for its recruiting solutions will improve later in 2021, as certain clients re-open or accelerate their hiring initiatives, and new clients utilize our services. The Company does not expect reductions made in the second quarter of 2020 due to COVID-19 will inhibit its ability to meet client demand. Overall, management is focused on effectively positioning the Company for a rebound in hiring which we expect later in 2021. Ultimately, the recovery may be delayed and the economic conditions may worsen. The Company continues to closely monitor the confidence of its recruiter users and customers, and their respective job requirement load through offline discussions and the Company’s Recruiter Index survey. We also depend on raising additional debt or equity capital to stay operational. The economic impact of COVID-19 may make it more difficult for us to raise additional capital when needed. The terms of any financing, if we are able to complete one, will likely not be favorable to us. If we are unable to raise additional capital, we may not be able to meet our obligations as they come due, raising substantial doubt as to our ability to continue as a going concern.	NOTE 12 — COMMITMENTS AND CONTINGENCIES Although not a party to any proceedings or claims at December 31, 2020, the Company may be subject to legal proceedings and claims from time-to-time arising out of our operations in the ordinary course of business. Leases: On March 31, 2019, the Company entered into a sublease with a related party (see note 13) for its current corporate headquarters. The sublease expires in November 2022. Monthly lease payments are currently $7,078 per month and increase to $7,535 per month for the final 20 months of the lease. In February 2016, the Financial Accounting Standards Board issued Accounting Standards Update No. 2016-02: “Leases (Topic 842)” whereby lessees need to recognize almost all leases on their balance sheet as a right of use asset and a corresponding lease liability. The Company adopted this standard as of January 1, 2019 using the effective date method. We calculated the present value of the remaining lease payment stream using our incremental effective borrowing rate of 10%. We initially recorded a right to use asset and corresponding lease liability amounting to $269,054 on March 31, 2019. The right to use asset and the corresponding lease liability are being equally amortized on a straight-line basis over the remaining term of the lease. For the year ended December 31, 2020, lease costs amounted to $150,851 which includes base lease costs of $86,997 and common area and other expenses of $63,854. For the year ended December 31, 2019, lease costs amounted to $111,689 which includes base lease costs of $63,705 and common area and other expenses of $47,984. All costs were expensed during the periods and included in general and administrative expenses on the accompanying consolidated statements of operations. Right-of-use asset (“ROU”) is summarized below: December 31, 2020 2019 Operating office lease $ 269,054 $ 269,054 Less accumulated reduction (128,412 ) (55,034 ) Balance of ROU asset at December 31, 2020 $ 140,642 $ 214,020 Operating lease liability related to the ROU asset is summarized below: December 31, 2020 2019 Total lease liability $ 269,054 $ 269,054 Reduction of lease liability (128,412 ) (55,034 ) Total 140,642 214,020 Less short term portion as of December 31, 2020 (73,378 ) (73,378 ) Long term portion as of December 31, 2020 $ 67,264 $ 140,642 Future base lease payments under the non-cancellable operating lease at December 31, 2020 are as follows: 2021 $ 89,736 2022 82,885 Total minimum non-cancellable operating lease payments 172,621 Less discount to fair value (31,979 ) Total fair value of lease payments $ 140,642 OneWire On December 22, 2020, we announced that we entered into a binding letter of intent (the “OneWire LOI”) to acquire Onewire, Inc. (“Onewire”), a leading SaaS-based recruiting and software platform focused on the financial services sector. The acquisition will include the OneWire SaaS hiring platform and job site (www.onewire.com), Matchbook software (www.matchbook.io), a tool for curating and presenting screened and vetted talent which OneWire developed, and Onewire’s executive search business. While the definitive agreement is currently in the process of being negotiated, the OneWire LOI provides for up to a $1.255 million purchase price. The Company will pay the entire purchase price in shares of common stock with a portion of the purchase price to be paid on the basis of a earn-out following the completion of an audit of OneWire’s financial statements. COVID-19 Uncertainty: In March 2020, the outbreak of COVID-19 (coronavirus) caused by a novel strain of the coronavirus was recognized as a pandemic by the World Health Organization, and the outbreak has become increasingly widespread in the United States, including in each of the areas in which the Company operates. While to date the Company has not been required to stop operating, management is evaluating its use of its office space, virtual meetings and the like. We have reduced certain billing rates to respond to the current economic climate. Additionally, while we have experienced, and could continue to experience, a loss of clients as the result of the pandemic, we expect that the impact of such attrition would be mitigated by the addition of new clients resulting from our continued efforts to adjust the Company’s operations to address changes in the recruitment industry. The extent to which the COVID-19 pandemic will impact our operations, ability to obtain financing or future financial results is uncertain at this time. Due to the effects of COVID-19, the Company took steps to streamline certain expenses, such as temporarily cutting certain executive compensation packages by approximately 20%. Management also worked to reduce unnecessary marketing expenditures and worked to improve staff and human capital expenditures, while maintaining overall workforce levels. The Company expects but cannot guarantee that demand for its recruiting solutions will improve in 2021, as certain clients re-open or accelerate their hiring initiatives, and new clients utilize our services. The Company does not expect reductions made in the second quarter of 2020 due to COVID-19 will inhibit its ability to meet client demand. Overall, management is focused on effectively positioning the Company for a rebound in hiring which we expect in 2021. Ultimately, the recovery may be delayed, and the economic conditions may worsen. The Company continues to closely monitor the confidence of its recruiter users and customers, and their respective job requirement load through offline discussions and the Company’s Recruiter Index survey.

Related Party Transactions

Related Party Transactions	3 Months Ended	12 Months Ended
Related Party Transactions	Mar. 31, 2021	Dec. 31, 2020
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	During 2018 we entered into a marketing agreement with an entity controlled by a consultant (who is also a principal shareholder and former noteholder of the Company). The agreement provides for payment to this entity of 10% of applicable revenue generated through the use of the entities database. The agreement also provides for the payment to us of 10% of the revenue generated by the entity using our social media groups. Through March 31, 2021 no fees were due or payable under this arrangement. During 2019 we entered into a two year non-exclusive consulting agreement with a principal shareholder to act as Company’s consultant with respect to introducing the Company to potential acquisition and partnership targets. The Company has agreed to pay the consultant a retainer of $10,000 per month as a non-recoverable draw against any finder fees earned. The Company has also agreed to pay the consultant the sum of $5,500 per month for three years ($198,000 total) as a finder’s fee for introducing Genesys to the Company. This payment is included in the $10,000 monthly retainer payment. We have recorded consulting fees expense of $13,500 during each of the three month periods ended March 31, 2021 and 2020. At March 31, 2021, $93,500 of the Genesys finder’s fee and $22,500 of monthly fee expense is included in accrued compensation. Under a technology services agreement entered into on January 17, 2020, we use a related party firm of the Company, Recruiter.com Mauritius, for software development and maintenance related to our website and the platform underlying our operations. This arrangement was oral prior to January 17, 2020. The initial term of the Services Agreement is five years, whereupon it shall automatically renew for additional successive 12-month terms until terminated by either party by submitting a 90-day prior written notice of non-renewal. The firm was formed outside of the United States solely for the purpose of performing services for the Company and has no other clients. Our Chief Technology Officer is an employee of this firm and exerts control over the firm. Pursuant to the Services Agreement, the Company has agreed to pay Recruiter.com Mauritius fees in the amount equal to the actualized documented costs incurred by Recruiter.com Mauritius in rendering the services pursuant to the Services Agreement. Payments to this firm were $57,988 and $60,979 for the three months ended March 31, 2021 and 2020, respectively, and are included in product development expense in our consolidated statement of operations. We are a party to that certain license agreement with Genesys. An executive officer of the Company is a significant equity holder and a member of the Board of directors of Genesys. Pursuant to the License Agreement Genesys has granted us an exclusive license to use certain candidate matching software and renders certain related services to us. The Company has agreed to pay to Genesys (now called Opptly) a monthly license fee of $5,000 beginning June 29, 2019 and an annual fee of $1,995 for each recruiter being licensed under the License Agreement along with other fees that might be incurred. The Company has also agreed to pay Opptly monthly sales subscription fees beginning September 5, 2019 when Opptly assists with closing a recruiting program. During the three months ended March 31, 2021 and 2020, we charged to operating expenses $40,114 and $38,477 for services provided by Opptly. As of March 31, 2021, the Company owes Opptly $73,466 in payables. Icon Information Consultants performs all of the back office and accounting roles for Recruiting Solutions. Icon Information Consultants then charges a fee for the services along with charging for office space. Icon Information Consultants and Icon Industrial Solutions (collectively “Icon”) also provide “Employer of Record” (“EOR”) services to Recruiting Solutions which means that they process all payroll and payroll tax related duties of temporary and contract employees placed at customer sites and is then paid a reimbursement and fee from Recruiting Solutions. A representative of Icon is a member of our board of directors. Icon Canada also acts as an EOR and collects the customer payments and remits the net fee back to Recruiting Solutions. Revenue related to customers processed by Icon Canada is recognized on a gross basis the same as other revenues and was $35,232 and $33,227 for the three months ended March 31, 2021 and 2020, respectively. EOR costs related to customers processed by Icon Canada was $32,944 and $31,070 for the three months ended March 31, 2021 and 2020, respectively. Currently, there is no intercompany agreement for those charges and they are calculated on a best estimate basis. As of March 31, 2021, the Company owes Icon $835,810 in payables and Icon Canada owes $21,431 (included in accounts receivable) to the Company. During the three months ended March 31, 2021 and 2020, we charged to cost of revenue $154,572 and $624,314, respectively, related to services provided by Icon as our employer of record. During the three months ended March 31, 2021 and 2020, we charged to operating expenses $73,018 and $70,941, respectively, related to management fees, rent (See Note 10) and other administrative expense. During the three months ended March 31, 2021, we charged to interest expense $12,273, related to finance charges on accounts payable owed to Icon. We also recorded placement revenue from Icon of $970 and $6,410 during the three months ended March 31, 2021 and 2020, respectively. We have a receivable from Icon of $22,951 which is included in accounts receivable at March 31, 2021. We use a related party firm of the Company to pay certain recruiting services provided by employees of the firm. During the three months ended March 31, 2021, we charged to cost of revenue $17,745 related to services provided, with no expense in the 2020 three month period. We owed $11,944 to this firm at March 31, 2021.	NOTE 13 — RELATED PARTY TRANSACTIONS During 2018 we entered into a marketing agreement with an entity controlled by a consultant (who is also a principal shareholder and former noteholder of the Company). The agreement provides for payment to this entity of 10% of applicable revenue generated through the use of the entities database. The agreement also provides for the payment to us of 10% of the revenue generated by the entity using our social media groups. Through December 31, 2020 no fees were due or payable under this arrangement. In April 2019 a consultant (who is also a principal shareholder and former noteholder of the Company) forgave accrued fees due to him in the amount of $187,500. This amount has been credited to paid-in capital. During 2019, a consultant who is a principal shareholder of the Company purchased 13,750 of our Series D preferred stock units for $250,000 through delivering common stock of another company which had a market value of $240,000 and $10,000 in a settlement. There were 85,938 warrants issued with the 13,750 units. During 2019 we entered into a two-year non-exclusive consulting agreement with a principal shareholder to act as Company’s consultant with respect to introducing the Company to potential acquisition and partnership targets. The Company has agreed to pay the consultant a retainer of $10,000 per month as a non-recoverable draw against any finder fees earned. The Company has also agreed to pay the consultant the sum of $5,500 per month for three years ($198,000 total) as a finder’s fee for introducing Genesys to the Company. This payment is included in the $10,000 monthly retainer payment. We have recorded consulting fees expense of $54,000 and $238,500 during the years ended December 31, 2020 and 2019, respectively. At December 31, 2020, $104,500 of the Genesys finder’s fee and $18,000 of monthly fee expense is included in accrued compensation. At December 31, 2019, $148,500 of the Genesys finder’s fee is included in accrued compensation. Under a technology services agreement entered into on January 17, 2020, we use a related party firm of the Company, Recruiter.com Mauritius, for software development and maintenance related to our website and the platform underlying our operations. This arrangement was oral prior to January 17, 2020. The initial term of the Services Agreement is five years, whereupon it shall automatically renew for additional successive 12-month terms until terminated by either party by submitting a 90-day prior written notice of non-renewal. The firm was formed outside of the United States solely for the purpose of performing services for the Company and has no other clients. Our Chief Technology Officer is an employee of this firm and exerts control over the firm. Pursuant to the Services Agreement, the Company has agreed to pay Recruiter.com Mauritius fees in the amount equal to the actualized documented costs incurred by Recruiter.com Mauritius in rendering the services pursuant to the Services Agreement. Payments to this firm were $235,444 and $181,400 for the years ended December 31, 2020 and 2019, respectively, and are included in product development expense in our consolidated statement of operations. We are a party to that certain license agreement with Genesys. An executive officer of the Company is a significant equity holder and a member of our Board of directors of Genesys. Pursuant to the License Agreement Genesys has granted us an exclusive license to use certain candidate matching software and render certain related services to us. The Company has agreed to pay to Genesys (now called Opptly) a monthly license fee of $5,000 beginning June 29, 2019 and an annual fee of $1,995 for each recruiter being licensed under the License Agreement along with other fees that may be incurred. The Company has also agreed to pay Genesys monthly sales subscription fees beginning September 5, 2019 when Genesys assists with closing a recruiting program. During the years ended December 31, 2020 and 2019 we charged to operating expenses $167,157 and $93,671, respectively, for services provided by Genesys. As of December 31, 2020, the Company owes Genesys $73,352 in payables. Icon Information Consultants performs all of the back office and accounting roles for Recruiting Solutions. Icon Information Consultants then charges a fee for the services along with charging for office space (see Note 11). Icon Information Consultants and Icon Industrial Solutions (collectively “Icon”) also provide “Employer of Record” (“EOR”) services to Recruiting Solutions which means that they process all payroll and payroll tax related duties of temporary and contract employees placed at customer sites and is then paid a reimbursement and fee from Recruiting Solutions. A representative of Icon is a member of our board of directors. Icon Canada also acts as an EOR and collects the customer payments and remits the net fee back to Recruiting Solutions. Revenue related to customers processed by Icon Canada is recognized on a gross basis the same as other revenues and was $140,642 and $208,158 for the years ended December 31, 2020 and 2019, respectively. EOR costs related to customers processed by Icon Canada was $131,546 and $194,641 for the years ended December 31, 2020 and 2019, respectively. Currently, there is no intercompany agreement for those charges, and they are calculated on a best estimate basis. As of December 31, 2020, the Company owes Icon $706,515 in payables and Icon Canada owes $19,143 to the Company. During the years ended December 31, 2020, we charged to cost of revenue $1,232,359 and $1,887,726, respectively, related to services provided by Icon as our employer of record. During the years ended December 31, 2020 and 2019, we charged to operating expenses $271,163 and $191,729, respectively, related to management fees, rent and other administrative expense. During the year ended December 31, 2020, we charged to interest expense $12,276, related to finance charges on accounts payable owed to Icon. We also recorded placement revenue from Icon of $31,041 during the year ended December 31, 2020, of which $21,981 is included in accounts receivable at December 31, 2020.

Business Combination

Business Combination	3 Months Ended	12 Months Ended
Business Combination	Mar. 31, 2021	Dec. 31, 2020
Business Combinations [Abstract]
BUSINESS COMBINATION	Scouted Asset Purchase Effective January 31, 2021, the Company, through a wholly-owned subsidiary, acquired all assets of RLJ Talent Consulting, Inc., d/b/a Scouted, (“Scouted”) (the “Scouted Asset Purchase”). As consideration for the Scouted Asset Purchase, Scouted shareholders are entitled to a total of 560,408 shares of our restricted Common Stock (valued at $1,625,183 based on a $2.90 per share acquisition date price), of which 82,877 shares of stock will be held in reserve and are recorded as contingent consideration, a current liability in the accompanying financial statements, and an additional amount of $180,000 in cash consideration for a total purchase price of approximately $1.8 million. The Scouted Asset Purchase will be accounted for as a business acquisition. The assets acquired in the Scouted Asset Purchase consist primarily of sales and client relationships, contracts, intellectual property, partnership and vendor agreements and certain other assets (the “Scouted Assets”), along with a de minimis amount of other assets. The Company will complete the purchase price allocation of the $1.8 million for the acquired intangible assets during 2021. The Company is utilizing the Scouted Assets to expand its video hiring solutions and curated talent solutions, through its Recruiting Solutions subsidiary. The acquisition is accounted for by the Company in accordance with the acquisition method of accounting pursuant to ASC 805 “Business Combinations” and pushdown accounting is applied to record the fair value of the assets acquired on Recruiting Solutions. Under this method, the purchase price is allocated to the identifiable assets acquired and liabilities assumed based on their estimated fair values at the date of acquisition. Any excess of the amount paid over the estimated fair values of the identifiable net assets acquired will be allocated to goodwill. The following is a summary of the estimated fair value of the assets acquired at the date of acquisition: Intangible assets, including sales and client relationships, contracts, intellectual property, partnership and vendor agreements and certain other assets $ 1,805,183 $ 1,805,183 The Company is in the process of completing its accounting and valuations of the assets acquired and the liabilities assumed and, accordingly, the estimated fair values of assets acquired and the allocation of purchase price noted above is provisional pending the final valuations which will not exceed one year in accordance with ASC 805. Upsider Asset Purchase Effective March 25, 2021, the Company, through a wholly-owned subsidiary, entered into an Asset Purchase Agreement and Plan of Reorganization (the “APA”) with Upsider, Inc., (“Upsider”), to acquire all the assets and certain liabilities of Upsider (the “Upsider Purchase”). As consideration for the Upsider Purchase, Upsider’s shareholders will receive net cash of $69,983 and a total of 807,734 shares of our common stock (the “Consideration Shares”) (valued at $2,544,362, based on a $3.15 per share acquisition date price), of which 129,851 of the Consideration Shares will be held in reserve and are recorded as a current liability, contingent consideration in the accompanying financial statements. The shareholders of Upsider may also receive earn-out consideration of up to $1,394,760, based on the attainment of specific targets during the six months following closing. We have recorded the fair value of the contingent earn-out consideration of $1,325,003 at March 31, 2021. The total purchase price is approximately $3.9 million. The assets acquired in the APA consist primarily of sales and client relationships, contracts, intellectual property, partnership and vendor agreements and a de minimis amount of other assets. The Company is utilizing Upsider’s machine learning artificial intelligence to provide a more predictive and efficient recruiting tool that enhances our current technology. The Company also entered into a Registration Rights Agreement with Upsider (the “Registration Rights Agreement”). The Registration Rights Agreement provides that following the Six-Month Anniversary (as defined in the Registration Rights Agreement), and for a period of five years thereafter, Upsider shall have the ability, on three occasions, to demand that Company shall file with the Securities and Exchange Commission a registration statement on Form S-1 or Form S-3, pursuant to the terms of the Registration Rights Agreement, to register the Consideration Shares. Additionally, pursuant to the Registration Rights Agreement, for a period of three years following the Six-Month Anniversary, whenever the Company proposes to register the issuance or sale of any of its Common Stock or its own account or otherwise, and the registration form to be used may be used for the registration of the Consideration Shares. The acquisition is accounted for by the Company in accordance with the acquisition method of accounting pursuant to ASC 805 “Business Combinations” and pushdown accounting is applied to record the fair value of the assets acquired on Recruiting Solutions. Under this method, the purchase price is allocated to the identifiable assets acquired and liabilities assumed based on their estimated fair values at the date of acquisition. Any excess of the amount paid over the estimated fair values of the identifiable net assets acquired will be allocated to goodwill. The following is a summary of the estimated fair value of the assets acquired and liabilities assumed at the date of acquisition: Intangible assets, including sales and client relationships, contracts, intellectual property, partnership and vendor agreements and certain other assets $ 4,047,848 Accounts payable (108,500 ) $ 3,939,348 The Company is in the process of completing its accounting and valuations of the assets acquired and the liabilities assumed and, accordingly, the estimated fair values of assets acquired and the allocation of purchase price noted above is provisional pending the final valuations which will not exceed one year in accordance with ASC 805. Pro Forma Information The results of operations of Scouted and Upsider are included in the Company’s consolidated financial statements from the dates of acquisition. The following supplemental unaudited pro forma combined financial information assumes that the acquisition had occurred at the beginning of the three months ended March 31, 2021 and 2020: March 31, March 31, 2021 2020 Revenue $ 3.315.311 $ 2,580,491 Net Loss $ (6,250,817 ) $ (2,545,822 ) Loss per common share, basic and diluted $ (0.86 ) $ (0.48 ) The pro forma financial information is not necessarily indicative of the results that would have occurred if the acquisition had occurred on the dates indicated or that result in the future.	NOTE 14 — BUSINESS COMBINATION Business Combination On March 31, 2019, the Company, through its wholly-owned subsidiary Recruiter.com Recruiting Solutions LLC (“Recruiting Solutions”) acquired certain assets and assumed certain liabilities from Genesys pursuant to the Asset Purchase Agreement. Recruiting Solutions was formed for the purpose of completing the asset purchase transaction. For purposes of purchase accounting, the Company is referred to as the acquirer. The Company acquired the assets of Genesys for a purchase price of $8.6 million. The purchase consideration consisted of 200,000 shares of Series F Preferred Stock, which are convertible at any time after issuance at the option of the holder, subject to a beneficial ownership limitation of 4.99%, into 2,500,000 shares of the Company’s common stock. The shares of Series F Preferred Stock were valued at $8.6 million based on the conversion rate of the Series F Preferred Stock and the quoted closing price of $3.44 per share of the Company’s common stock as of March 29, 2019, the last trading day preceding the completion of the Asset Purchase. The acquisition is accounted for by the Company in accordance with the acquisition method of accounting pursuant to ASC 805 “Business Combinations” and pushdown accounting is applied to record the fair value of the assets acquired on Recruiting Solutions. Under this method, the purchase price is allocated to the identifiable assets acquired and liabilities assumed based on their estimated fair values at the date of acquisition. Any excess of the amount paid over the estimated fair values of the identifiable net assets acquired will be allocated to goodwill. The Company will utilize these assets in its new employment staffing business to be operated through Recruiting Solutions, and to augment the Company’s existing and future revenues. Goodwill associated with the Genesys acquisition is expected to be tax deductible. The following is a summary of the fair value of the assets acquired and liabilities assumed at the date of acquisition: Accounts receivable $ 768,005 Customer contracts 183,107 License 1,726,965 Goodwill 6,517,315 Accounts payable (532,292 ) Deferred revenue (63,100 ) $ 8,600,000 The results of operations of Recruiting Solutions are included in the Company’s consolidated financial statements from the date of acquisition of March 31, 2019. The following supplemental unaudited pro forma combined financial information assumes that the acquisition had occurred at the beginning of the years ended December 31, 2019: December 31, 2019 Revenue $ 7,799,626 Net Loss $ (12,672,671 ) Loss per common share, basic and diluted $ (8.86 ) The pro forma financial information is not necessarily indicative of the results that would have occurred if the acquisition had occurred on the dates indicated or that result in the future.

Income Taxes

Income Taxes	12 Months Ended
Income Taxes	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 15 — INCOME TAXES The Company has, subject to limitation, approximately $18.9 million of net operating loss carryforwards (“NOL”) at December 31, 2020, of which approximately $7.1 million will expire at various dates through 2037 and approximately $11.8 million can be carried forward indefinitely. We have provided a 100% valuation allowance for the deferred tax benefits resulting from the net operating loss carryover due to our lack of earnings history. In addressing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences are deductible. The valuation allowance increased by approximately $2,029,000 and $1,829,000 for the years ended December 31, 2020 and 2019, respectively. Significant components of deferred tax assets and liabilities are as follows (in thousands): 2020 2019 Deferred tax assets (liabilities): Net operating loss carryover $ 3,972 $ 1,776 Intangibles amortization 728 701 Accrued compensation - 17 Stock compensation - 21 Capital losses 4 196 Bad debt allowance 11 5 Other 16 - Deferred revenue (20 ) (35 ) Total deferred tax assets, net 4,711 2,681 Less: valuation allowance (4,711 ) (2,681 ) Net deferred tax assets $ - $ - The above NOL carryforward may be subject to an annual limitation under Section 382 and 383 of the Internal Revenue Code of 1986, and similar state provisions if the Company experienced one or more ownership changes which would limit the amount of NOL carryforward that can be utilized to offset future taxable income. In general, an ownership change, as defined by Section 382 and 383, results from transactions increasing ownership of certain stockholders or public groups in the stock of the corporation by more than 50 percentage points over a three-year period. The Company has not completed an IRC Section 382/383 analysis. If a change in ownership were to have occurred, NOL carryforwards could be eliminated or restricted. If eliminated, the related asset would be removed from the deferred tax asset schedule with a corresponding reduction in the valuation allowance. Due to the existence of the valuation allowance, limitations created by future ownership changes, if any, will not impact the Company’s effective tax rate. The actual tax benefit differs from the expected tax benefit for the years ended December 31, 2020 and 2019 (computed by applying the U.S. Federal Corporate tax rate of 21% to income before taxes) are as follows: 2020 2019 Statutory federal income tax rate -21.0 % -21.0 % State income taxes, net of federal benefits 0.1 % -1.1 % Non-deductible items 14.0 % 6.6 % True ups -5.1 % - Change in valuation allowance 12.0 % 15.5 % Effective income tax rate - % - % The Company’s tax returns for the previous three years remain open for audit by the respective tax jurisdictions.

Subsequent Events

Subsequent Events	3 Months Ended	12 Months Ended
Subsequent Events	Mar. 31, 2021	Dec. 31, 2020
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	Common Stock We issued a total of 853,000 shares of common stock upon the conversion of 68,312 shares of Series D preferred stock. We issued 677,883 shares of issuable common stock pursuant to the Upsider acquisition described in Note 12. We issued 50,000 shares of common stock for services valued at $152,500. This amount is included in accrued expenses at March 31, 2021. Common Stock Options We granted an aggregate of 126,000 common stock options. The options have an exercise price of $3.25, vest over various periods through May 2023 and expire in five years. Convertible Debentures We issued 44,219 shares of common stock upon the conversion of $70,750 principal of convertible debentures. Promissory Note Payable We received $250,000 in proceeds from a promissory note dated May 6, 2021. The note bears interest at 12% per year and matures on May 6, 2023. Business Acquisition Effective May 10, 2021, we, through a wholly-owned subsidiary, entered into an Asset Purchase Agreement and Plan of Reorganization (the “APA”) with OneWire Holdings, LLC, a Delaware limited liability company (“OneWire”), to acquire all the assets and several liabilities of OneWire (the “OneWire Purchase”). As consideration for the OneWire Purchase, OneWire’s shareholders will receive a total of 388,318 shares (the “Consideration Shares”) of common stock, valued at $1,255,000, based on a price per share of $3.231894, the volume-weighted average price of the common stock for the 30-day period immediately prior to the Closing Date (as defined in the APA). 77,664 of the Consideration Shares are subject to forfeiture pursuant to APA provisions regarding a post-closing working capital adjustment and a revenue true-up and pursuant to OneWire’s indemnity obligations. The assets acquired in the APA consist primarily of sales and client relationships, contracts, intellectual property, partnership and vendor agreements and certain other assets, along with a de minimis amount of other assets. OneWire’s expansive candidate database in financial services and candidate matching service amplify our reach to give employers and recruiters access to an even broader pool of specialized talent.	NOTE 16 — SUBSEQUENT EVENTS Sale of Convertible Debentures During January 2021, the Company entered into two Securities Purchase Agreements, effective January 5, 2021 and January 20, 2021 (the “Purchase Agreements”), with twenty accredited investors (the “Purchasers”). Pursuant to the Purchase Agreements, the Company agreed to sell to the Purchasers a total of (i) $2,799,000 in the aggregate principal amount of 12.5% Original Issue Discount Senior Subordinated Secured Convertible Debentures (the “Debentures”), and (ii) 1,749,375 common stock purchase warrants (the “Warrants”), which represents 100% warrant coverage. The Company received a total of $2,488,000 in gross proceeds from the offerings, taking into account the 12.5% original issue discount, before deducting offering expenses and commissions, including the placement agent’s commission of $241,270 (10% of the gross proceeds less $7,500 paid to its legal counsel) and fees related to the offering of the Debentures of approximately $90,500. The Company also agreed to issue to the placement agent, as additional compensation, 349,876 common stock purchase warrants exercisable at $2.00 per share (the “PA Warrants”). Joseph Gunnar & Co. LLC acted as placement agent for the offering of the Debentures. The Debentures mature in January 2022 on the one year anniversary, subject to a six-month extension at the Company’s option. The Debentures bear interest at 8% per annum payable quarterly, subject to an increase in case of an event of default as provided for therein. The Debentures are convertible into shares of the Company’s common stock (the “Common Stock”) at any time following the date of issuance at the Purchasers’ option at a conversion price of $1.60 per share, subject to certain adjustments. The Debentures are subject to mandatory conversion in the event the Company closes an equity offering of at least $5,000,000 resulting in the listing of the Common Stock on a national securities exchange. The Debentures rank senior to all existing and future indebtedness of the Company and its subsidiaries, except for approximately $95,000 of outstanding senior indebtedness. In addition, the Debentures rank pari-passu with, and amounts owing thereunder shall be paid concurrently with, payments owing pursuant to and in connection with that certain offering by the Company of 12.5% Original Issue Discount Senior Subordinated Secured Convertible Debentures due May 28, 2021 consummated in May and June 2020 in the aggregate principal amount of $2,953,125. The Company may prepay the Debentures at any time at a premium as provided for therein. The Warrants are exercisable for three years from the dates of the Purchase Agreements at an exercise price of $2.00 per share, subject to certain adjustments. The Company’s obligations under the Purchase Agreement and the Debentures are secured by a first priority lien on all of the assets of the Company and its subsidiaries pursuant to Security Agreements, dated January 5, 2021 and January 20, 2021 (the “Security Agreements”) by and among the Company, its wholly-owned subsidiaries, and the Purchasers, subject to certain existing senior liens. The Company’s obligations under the Debentures are guaranteed by the Company’s subsidiaries. The Purchase Agreement contains customary representations, warranties and covenants of the Company, including, among other things and subject to certain exceptions, covenants that restrict the ability of the Company and its subsidiaries, without the prior written consent of the Debenture holders, to incur additional indebtedness, including further advances under a certain preexisting secured loan, and repay outstanding indebtedness, create or permit liens on assets, repurchase stock, pay dividends or enter into transactions with affiliates. The Debentures contain customary events of default, including, but not limited to, failure to observe covenants under the Debentures, defaults on other specified indebtedness, loss of admission to trading on OTCQB or another applicable trading market, and occurrence of certain change of control events. Upon the occurrence of an event of default, an amount equal to 130% of the principal, accrued but unpaid interest, and other amounts owing under each Debenture will immediately come due and payable at the election of each Purchaser, and all amounts due under the Debentures will bear interest at an increased rate. Pursuant to the Purchase Agreement, the Purchasers have certain participation rights in future equity offerings by the Company or any of its subsidiaries after the closing, subject to customary exceptions. The Debentures and the Warrants also contain certain price protection provisions providing for adjustment of the number of shares of Common Stock issuable upon conversion of the Debentures and/or exercise of the Warrants and the conversion or exercise price in case of future dilutive offerings. Common Stock We issued a total of 107,337 shares of common stock upon the conversion of $171,137 principal amount of convertible debentures, plus related accrued interest of $602. We issued a total of 663,476 shares of common stock upon the conversion of 53,078 shares of Series D preferred stock. We issued a total of 202,988 shares of common stock upon the conversion of 16,239 shares of Series F preferred stock. We issued a total of 438,553 shares of common stock pursuant to the Scouted acquisition described below. Series D Preferred Stock and Warrants Pursuant to an agreement, 8,755 shares of Series D preferred stock and 5,000 Series D warrants were cancelled. Business Acquisition Effective January 31, 2021, the Company, through a wholly-owned subsidiary, acquired all assets of RLJ Talent Consulting, Inc., dba Scouted, a Delaware corporation (“Scouted”) (the “Scouted Asset Purchase”). As consideration in the Scouted Asset Purchase, Scouted shareholders will receive a total of 514,666 shares of our restricted common stock (valued at $1,441,065 based on a $2.80 per share grant date price), of which 76,113 shares of stock will be held in reserve, and an additional amount of $180,000 in cash consideration for a total purchase price of approximately $1.6 million. The Scouted Asset Purchase will be accounted for as a business acquisition. The assets acquired in the Scouted Asset Purchase consist primarily of sales and client relationships, contracts, intellectual property, partnership and vendor agreements and certain other assets (the “Scouted Assets”), along with a de minimis amount of other assets. The Company will complete the purchase price allocation of the $1.6 million for the acquired intangible assets during 2021. The Company is utilizing the Scouted Assets to expand its video hiring solutions and curated talent solutions, through its Recruiting Solutions subsidiary. Paycheck Protection Program Loan In January 2021, the remaining Paycheck Protection Loan of $24,750 was forgiven. Convertible Promissory Note In February 2021, the holder of the November 2020 promissory note described in Note 9 elected to convert the $250,000 note, plus accrued interest, into $283,984 principal amount of convertible debentures (including 12.5% Original Issue Discount) based on the same terms as those issued in January 2021 (described above), plus 177,490 Warrants.

Organization and Summary of S_2

Organization and Summary of S_3

Organization and Summary of Significant Accounting Policies (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Schedule of revenues	Three Months EndedMarch 31, 2021 2020 Recruiters on Demand $ 957,479 $ 184,975 Consulting and staffing services 2,072,446 1,913,394 Permanent placement fees 39,966 137,627 Marketplace Solutions 40,981 40,193 Career services 53,673 36,934 Total revenue $ 3,164,545 $ 2,313,123	Years Ended 2020 2019 Consulting and staffing services $ 6,684,053 $ 4,792,607 Permanent placement fees 517,704 274,030 Recruiters on Demand 966,104 486,388 Career services 190,225 138,384 Marketing and publishing 144,806 306,578 Total revenue $ 8,502,892 $ 5,997,987
Schedule of fair values of financial assets and liabilities	Fair Value at March 31, Fair Value Measurement Using 2021 Level 1 Level 2 Level 3 Available for sale marketable securities (Note 3) $ 1,647 $ 1,647 $ $ Warrant derivative liability (Note 9) $ 16,496,364 $ $ $ 16,496,364	Fair Value at Fair Value Measurement Using 2020 Level 1 Level 2 Level 3 Available for sale marketable securities (Note 3) $ 1,424 $ 1,424 $ - $ - Warrant derivative liability (Note 11) $ 11,537,997 $ - $ - $ 11,537,997 Fair Value at Fair Value Measurement Using 2019 Level 1 Level 2 Level 3 Available for sale marketable securities (Note 3) $ 44,766 $ 44,766 $ - $ - Derivative liability (Note 11) $ 612,042 $ - $ - $ 612,042
Schedule of derivative liability measured at fair value on a recurring basis	Three Months EndedMarch 31, 2021 2020 Balance at January 1 $ 11,537,997 $ 612,042 Additions to derivative instruments 5,960,058 Reclassifications to equity upon extinguishment (373,070 ) (Gain) loss on change in fair value of derivative liability (628,621 ) 565,088 Balance at March 31 $ 16,496,364 $ 1,177,130	Years Ended 2020 2019 Balance at January 1 $ 612,042 $ - Additions to derivative instruments 5,625,519 1,750,646 Anti-dilution adjustments to derivative instruments 2,642,175 - (Gain) loss on change in fair value of derivative liability 2,658,261 (1,138,604 ) Balance, December 31 $ 11,537,997 $ 612,042
Schedule of earnings (loss) per share	March 31, March 31, 2021 2020 Options 2,188,258 873,420 Stock awards 554,000 402,500 Warrants 5,796,843 470,939 Convertible notes 3,600,505 Convertible preferred stock 15,290,988 16,939,013 27,430,594 18,685,872	December 31, December 31, 2020 2019 Options 1,690,758 873,420 Stock awards 554,000 857,093 Warrants 3,653,443 470,939 Convertible notes 1,825,192 - Convertible preferred stock 16,550,275 16,616,250 24,273,668 18,817,702

Investment in Available for S_2

Investment in Available for Sale Marketable Securities (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Debt Securities, Available-for-sale [Abstract]
Schedule of net recognized gains (losses) on equity investments	Three Months Ended March 31, 2021 2020 Net realized gains (losses) on investment sold $ $ (2,142 ) Net unrealized gains (losses) on investments still held 223 (16,644 ) Total $ 223 $ (18,786 )	Years Ended December 31, 2020 2019 Net realized gains (losses) on investment sold or assigned $ (2,543 ) $ (49,757 ) Net unrealized gains (losses) on investments still held (19,873 ) (110,692 ) Total $ (22,416 ) $ (160,449 )
Schedule of reconciliation of the investment in marketable securities	March 31, March 31, 2021 2020 Balance December 31 $ 1,424 $ 44,766 Additions Proceeds on sales of securities (14,955 ) Recognized gain (loss) 223 (18,786 ) Balance March 31 $ 1,647 $ 11,025	December 31, December 31, 2020 2019 Balance – January1 $ 44,766 $ 33,917 Additions - 240,000 Proceeds on sales of securities (17,009 ) (68,702 ) Assignment of securities as compensation (3,917 ) - Recognized losses (22,416 ) (160,449 ) Balance – December 31 $ 1,424 $ 44,766

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	3 Months Ended	12 Months Ended
Goodwill and Other Intangible Assets (Tables)	Mar. 31, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of carrying amount of goodwill		December 31, December 31, Carrying value – January 1 $ 3,517,315 $ - Goodwill acquired during the year - 6,517,315 3,517,315 6,517,315 Impairment losses - (3,000,000 ) Carrying value – December 31 $ 3,517,315 $ 3,517,315
Schedule of Intangible assets	March 31,2021 December 31,2020 Customer contracts $ 233,107 $ 233,107 License 1,726,965 1,726,965 Intangible assets, including sales and client relationships, contracts, intellectual property, partnership and vendor agreements and certain other assets acquired pursuant to 2021 business acquisitions (see Note 12) 5,853,031 7,813,103 1,960,072 Less accumulated amortization (1,323,381 ) (1,164,208 ) Carrying value $ 6,489,722 $ 795,864	December 31, December 31, Customer contracts $ 233,107 $ 183,107 License 1,726,965 1,726,965 1,960,072 1,910,072 Less accumulated amortization (1,164,208 ) (477,518 ) Carrying value $ 795,864 $ 1,432,554

Loans Payable (Tables)

Loans Payable (Tables)	3 Months Ended	12 Months Ended
Loans Payable (Tables)	Mar. 31, 2021	Dec. 31, 2020
Debt Disclosure [Abstract]
Schedule of loans payable	March 31,2021 December 31,2020 Term loans $ 70,044 $ 77,040 Less current portion (28,609 ) (28,249 ) Non-current portion (excluding PPP loan discussed below) $ 41,435 $ 48,791	December 31, December 31, Term loans $ 77,040 $ 103,800 Less current portion (28,249 ) (25,934 ) Non-current portion (excluding PPP loan discussed below) $ 48,791 $ 77,866
Schedule of future principal payments under the term notes	Year Ending December 31, 2021 $ 21,196 2022 30,133 2023 18,715 Total minimum principal payments $ 70,044	Year Ending December 31, 2021 $ 28,249 2022 30,133 2023 18,658 Total minimum principal payments $ 77,040

Stockholders' Equity (Deficit_2

Stockholders' Equity (Deficit), Temporary Equity and Noncontrolling Interests (Tables)	12 Months Ended
	Dec. 31, 2020
Stockholders' Equity Note [Abstract]
Schedule of restricted stock grant activity	Stock Outstanding at December 31, 2018 - Assumed in recapitalization 43,423 Granted post-recapitalization 763,670 Forfeited or cancelled - Outstanding at December 31, 2019 807,093 Granted 554,000 Vested (807,093 ) Forfeited or cancelled - Outstanding at December 31, 2020 554,000

Stock Options and Warrants (Tab

Stock Options and Warrants (Tables)	12 Months Ended
Stock Options and Warrants (Tables)	Dec. 31, 2020
Share-based Payment Arrangement [Abstract]
Schedule of stock option activity	Options Weighted Outstanding at December 31, 2018 75 $ 4,369.60 Assumed in recapitalization 89,735 4.75 Cancelled in recapitalization (75 ) 4369.60 Granted post-recapitalization 783,747 4.37 Granted - - Exercised - - Expired or cancelled (62 ) 28.00 Outstanding at December 31, 2019 873,420 4.41 Granted 817,338 2.24 Exercised - - Expired or cancelled - - Outstanding at December 31, 2020 1,690,758 $ 3.36 Exercisable at December 31, 2020 953,232 $ 4.27
Schedule of options outstanding and exercisable	Options Outstanding Options Exercisable Exercise Number Weighted Weighted Number Weighted $1.00 - $2.00 636,327 3.35 $ 1.67 330,052 $ 1.61 $2.50 482,338 4.16 $ 2.50 51,087 $ 2.50 $3.00 - $4.00 74,673 3.30 $ 3.37 74,673 $ 3.37 $4.80 15,000 2.49 $ 4.80 15,000 $ 4.80 $6.40 482,420 3.29 $ 6.40 482,420 $ 6.40 1,690,758 953,232
Schedule of warrants activity	Warrants Weighted Outstanding at December 31, 2018 190 $ 1,054.40 Assumed in recapitalization 2,250,000 0.80 Cancelled in recapitalization (190 ) 1054.40 Exchanged pursuant to recapitalization (2,250,000 ) 0.80 Issued post-recapitalization 470,939 4.80 Exercised - - Expired or cancelled - - Outstanding at December 31, 2019 470,939 4.80 Issued 2,223,438 2.01 Cancelled pursuant to modification (479,533 ) 4.80 Reissued pursuant to modification 1,438,599 1.60 Exercised - - Expired or cancelled - - Outstanding at December 31, 2020 3,653,443 $ 1.84

Commitments and Contingencies (

Commitments and Contingencies (Tables)	3 Months Ended	12 Months Ended
Commitments and Contingencies (Tables)	Mar. 31, 2021	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Schedule of right-of-use asset	March 31,2021 Operating office lease $ 269,054 Less accumulated reduction (146,757 ) Balance of ROU asset at March 31, 2021 $ 122,297	December 31, 2020 2019 Operating office lease $ 269,054 $ 269,054 Less accumulated reduction (128,412 ) (55,034 ) Balance of ROU asset at December 31, 2020 $ 140,642 $ 214,020
Schedule of operating lease liability	March 31,2021 Total lease liability $ 269,054 Reduction of lease liability (146,757 ) Total 122,297 Less short term portion as of March 31, 2021 (73,378 ) Long term portion as of March 31, 2021 $ 48,919	December 31, 2020 2019 Total lease liability $ 269,054 $ 269,054 Reduction of lease liability (128,412 ) (55,034 ) Total 140,642 214,020 Less short term portion as of December 31, 2020 (73,378 ) (73,378 ) Long term portion as of December 31, 2020 $ 67,264 $ 140,642
Schedule of future base lease payments under the non-cancellable operating lease	2021 $ 67,815 2022 82,885 Total minimum non-cancellable operating lease payments 150,700 Less discount to fair value (28,403 ) Total fair value of lease payments $ 122,297	2021 $ 89,736 2022 82,885 Total minimum non-cancellable operating lease payments 172,621 Less discount to fair value (31,979 ) Total fair value of lease payments $ 140,642

Business Combination (Tables)

Business Combination (Tables)	3 Months Ended	12 Months Ended
Business Combination (Tables)	Mar. 31, 2021	Dec. 31, 2020
Business Combinations [Abstract]
Schedule of fair value of the assets acquired and liabilities assumed at the date of acquisition	Intangible assets, including sales and client relationships, contracts, intellectual property, partnership and vendor agreements and certain other assets $ 1,805,183 $ 1,805,183 Intangible assets, including sales and client relationships, contracts, intellectual property, partnership and vendor agreements and certain other assets $ 4,047,848 Accounts payable (108,500 ) $ 3,939,348	Accounts receivable $ 768,005 Customer contracts 183,107 License 1,726,965 Goodwill 6,517,315 Accounts payable (532,292 ) Deferred revenue (63,100 ) $ 8,600,000
Schedule of supplemental unaudited pro forma combined financial information	March 31, March 31, 2021 2020 Revenue $ 3.315.311 $ 2,580,491 Net Loss $ (6,250,817 ) $ (2,545,822 ) Loss per common share, basic and diluted $ (0.86 ) $ (0.48 )	December 31, 2019 Revenue $ 7,799,626 Net Loss $ (12,672,671 ) Loss per common share, basic and diluted $ (8.86 )

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
Income Taxes (Tables)	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Schedule of significant components of deferred tax assets and liabilities	2020 2019 Deferred tax assets (liabilities): Net operating loss carryover $ 3,972 $ 1,776 Intangibles amortization 728 701 Accrued compensation - 17 Stock compensation - 21 Capital losses 4 196 Bad debt allowance 11 5 Other 16 - Deferred revenue (20 ) (35 ) Total deferred tax assets, net 4,711 2,681 Less: valuation allowance (4,711 ) (2,681 ) Net deferred tax assets $ - $ -
Schedule of the actual tax benefits from the expected benefit	2020 2019 Statutory federal income tax rate -21.0 % -21.0 % State income taxes, net of federal benefits 0.1 % -1.1 % Non-deductible items 14.0 % 6.6 % True ups -5.1 % - Change in valuation allowance 12.0 % 15.5 % Effective income tax rate - % - %

Organization and Summary of S_4

Organization and Summary of Significant Accounting Policies (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Total revenue	$ 3,164,545	$ 2,313,123	$ 8,502,892	$ 5,997,987
Marketing and Publishing
Total revenue			144,806	306,578
Recruiters on Demand
Total revenue	957,479	184,975	966,104	486,388
Permanent Placement Fees
Total revenue	39,966	137,627	517,704	274,030
Consulting and Staffing Services
Total revenue	2,072,446	1,913,394	6,684,053	4,792,607
Career Services
Total revenue	53,673	36,934	$ 190,225	$ 138,384
Marketplace Solutions
Total revenue	$ 40,981	$ 40,193

Organization and Summary of S_5

Organization and Summary of Significant Accounting Policies (Details 1) - USD ($)	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Available for sale marketable securities	$ 1,647	$ 1,424	$ 11,025	$ 44,766	$ 33,917
Warrant derivative liability	16,496,364	11,537,997	$ 1,177,130	612,042
Level 1
Available for sale marketable securities	1,647	1,424		44,766
Warrant derivative liability	0
Level 2
Available for sale marketable securities	0
Warrant derivative liability	0
Level 3
Available for sale marketable securities	0
Warrant derivative liability	$ 16,496,364	$ 11,537,997		$ 612,042

Organization and Summary of S_6

Organization and Summary of Significant Accounting Policies (Details 2) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
Balance at beginning of period	$ 11,537,997	$ 612,042	$ 612,042
Additions to derivative instruments	5,960,058	0	5,625,519	1,750,646
Reclassification to equity upon extinguishment	(373,070)	0
Anti-dilution adjustments to derivative instruments			2,642,175
(Gain) loss on change in fair value of derivative liability	(628,621)	565,088	2,658,261	(1,138,604)
Balance at end of period	$ 16,496,364	$ 1,177,130	$ 11,537,997	$ 612,042

Organization and Summary of S_7

Organization and Summary of Significant Accounting Policies (Details 3) - shares	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Common shares equivalents, outstanding	27,430,594	18,685,872	24,273,668	18,817,702
Convertible Preferred Stock
Common shares equivalents, outstanding	15,290,988	16,939,013	16,550,275	16,616,250
Warrants
Common shares equivalents, outstanding	5,796,843	470,939	3,653,443	470,939
Stock Awards
Common shares equivalents, outstanding	554,000	402,500	554,000	857,093
Options
Common shares equivalents, outstanding	2,188,258	873,420	1,690,758	873,420
Convertible Notes
Common shares equivalents, outstanding	3,600,505	0	1,825,192

Organization and Summary of S_8

Organization and Summary of Significant Accounting Policies (Details Narrative)) - USD ($)	Aug. 21, 2019	Mar. 31, 2019	Mar. 31, 2019	Mar. 25, 2019	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019	May 25, 2019	Oct. 30, 2017
Disrupting to recruiting and staffing industry (in Dollars)							$ 120,000,000,000
Number of small and independent recruiters							28,000
Common stock, shares authorized (in Shares)					250,000,000		250,000,000	250,000,000
Shares of common stock (in Shares)					7,275,185		5,504,008	3,619,658
Common stock subsequently increased (in Shares)	250,000,000
Deferred revenue (in Dollars)							$ 59,037	$ 145,474
Deferred revenues placement services (in Dollars)							52,466
Deferred revenue demand services (in Dollars)							$ 6,571
Revenue from international sources							3.00%	4.00%
Bad debt expense (in Dollars)					$ 16,963	$ 11,250	$ 12,000	$ 23,500
Advertising and marketing costs (in Dollars)							$ 82,904	$ 119,597
Estimated economic lives			3 years				3 years
Average noncontrolling interest percentage, description							The average noncontrolling interest percentage in RGI was 10.04% for the three months ended March 31, 2019. There was no noncontrolling interest after the March 31, 2019 recapitalization.
Common shares equivalents (in Shares)							24,273,668	18,817,702
Minimum
Common stock, shares authorized (in Shares)							31,250,000
Maximum
Common stock, shares authorized (in Shares)							250,000,000
Revenue Benchmark
Percentage of concentration credit risk							61.00%	49.00%
Revenue Benchmark \| Customer Two
Percentage of concentration credit risk							20.00%	17.00%
Revenue Benchmark \| Customer Three
Percentage of concentration credit risk							11.00%
Revenue Benchmark \| Customer One
Percentage of concentration credit risk							30.00%	32.00%
Accounts Receivable
Allowance for doubtful accounts (in Dollars)							$ 33,000	$ 21,000
Bad debt expense (in Dollars)							$ 12,000	$ 23,500
Percentage of concentration credit risk							51.00%	47.00%
Accounts Receivable \| Customer Two
Percentage of concentration credit risk							19.00%	15.00%
Accounts Receivable \| Customer Three
Percentage of concentration credit risk								13.00%
Accounts Receivable \| Customer One
Percentage of concentration credit risk							32.00%	19.00%
Series E Preferred Stock
Number of preferred shares issued for conversion (in Shares)		775,000	775,000
Description of concentration risk percentage		As a result, the former shareholders of Pre-Merger Recruiter.com controlled approximately 90% of RGI’s outstanding common stock and in excess of 50% of the total voting power.
Series F Preferred Stock
Number of preferred shares issued for conversion (in Shares)		200,000
Common Stock
Common stock, shares authorized (in Shares)							250,000,000
Shares of common stock (in Shares)	31,250,000
Common Stock \| Minimum
Shares of common stock (in Shares)							250,000,000
Common Stock \| Maximum
Shares of common stock (in Shares)							31,250,000
Series B Preferred Stock
Shares of common stock (in Shares)		1,562,500	1,562,500	1,562,500
Common Stock
Preferred Stock convertible into common stock (in Shares)		9,687,500		9,687,500
Shares of common stock (in Shares)	31,250,000								1,562,500	1,562,500
Percentage of common stock shares										98.00%
Common Stock \| Genesys
Preferred Stock convertible into common stock (in Shares)		2,500,000

Organization and Summary of S_9

Organization and Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Deferred revenue	$ 139,382		$ 51,537	$ 145,474
Allowance for doubtful accounts	47,463		33,000	21,000
Bad debt expense	16,963	$ 11,250
Advertising and marketing costs	$ 57,543	$ 25,243	$ 82,904	$ 119,597
Accounts Receivable \| Customer One
Concentration risk	26.00%	32.00%
Accounts Receivable \| Customer Two
Concentration risk	11.00%	16.00%
Accounts Receivable \| Customer Three
Concentration risk		12.00%
Total Revenue \| Customer One
Concentration risk	27.00%	33.00%
Total Revenue \| Customer Two
Concentration risk	15.00%	18.00%
International Sources
Concentration risk	2.00%	2.00%
Placement Services
Deferred revenue	$ 139,382

Going Concern (Details Narrativ

Going Concern (Details Narrative) $ in Millions	12 Months Ended
Going Concern (Details Narrative) $ in Millions	Dec. 31, 2020USD ($)
Going Concern [Abstract]
Cash used in operations	$ 2.5
Gross proceeds from convertible debentures and warrants	$ 3
Streamline certain expenses	20.00%

Investment in Available for S_3

Investment in Available for Sale Marketable Securities (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Debt Securities, Available-for-sale [Abstract]
Net realized gains (losses) on investment sold or assigned	$ 0	$ (2,142)	$ (2,543)	$ (49,757)
Net unrealized gains (losses) on investments still held	223	(16,644)	(19,873)	(110,692)
Total	$ 223	$ (18,786)	$ (22,416)	$ (160,449)

Investment in Available for S_4

Investment in Available for Sale Marketable Securities (Details 1) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Debt Securities, Available-for-sale [Abstract]
Balance	$ 1,424	$ 44,766	$ 44,766	$ 33,917
Additions	0	0		240,000
Proceeds on sales of securities	0	(14,955)	(17,009)	(68,702)
Assignment of securities as compensation			(3,917)
Recognized losses	223	(18,786)	(22,416)	(160,449)
Balance	$ 1,647	$ 11,025	$ 1,424	$ 44,766

Investment in Available for S_5

Investment in Available for Sale Marketable Securities (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Debt Securities, Available-for-sale [Abstract]
Cost basis of securities held	$ 42,720	$ 42,720	$ 708,541
Accumulated unrealized losses	41,073	41,296	$ 663,775
Value of available for sale marketable securities	$ 1,647	$ 1,424
Number of shares owned in marketable securities (in Shares)	178,000	178,000
Market price per share (in Dollars per share)	$ 0.01	$ 0.008

Investment in Available for S_6

Investment in Available for Sale Marketable Securities (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Debt Securities, Available-for-sale [Abstract]
Cost basis of securities held	$ 42,720	$ 42,720	$ 708,541
Accumulated unrealized losses	41,073	41,296	$ 663,775
Value of available for sale marketable securities	$ 1,647	$ 1,424
Number of shares owned in marketable securities (in Shares)	178,000	178,000
Market price per share (in Dollars per share)	$ 0.01	$ 0.008

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets (Details) - USD ($)	12 Months Ended
Goodwill and Other Intangible Assets (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Carrying value, Beginning balance	$ 3,517,315
Goodwill acquired during the year		6,517,315
Goodwill	3,517,315	6,517,315
Impairment losses		(3,000,000)
Carrying value, Ending balance	$ 3,517,315	$ 3,517,315

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets (Details 1) - USD ($)	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Intangible assets gross	$ 7,813,103	$ 1,960,072	$ 1,960,072	$ 1,910,072	$ 1,910,072
Less accumulated amortization	(1,323,381)	(1,164,208)	(1,164,208)	(477,518)
Carrying value	6,489,722	795,864	795,864	1,432,554
License
Intangible assets gross	1,726,965	1,726,965	1,726,965	1,726,965
Customer Contracts
Intangible assets gross	233,107	$ 233,107	233,107	$ 183,107
Intangible Assets
Intangible assets gross	$ 5,853,031		$ 0

Goodwill and Other Intangible_5

Goodwill and Other Intangible Assets (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		12 Months Ended
	Mar. 31, 2019	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Goodwill impairment loss							$ 3,000,000
Intangible assets	$ 1,910,072	$ 7,813,103	$ 1,960,072			$ 1,960,072	1,910,072
Useful life	3 years					3 years
Capitalized software costs							11,500
Employment agreement, description						Mr. MacRae’s compensation package includes a $50,000 signing bonus and an annual base salary of $125,000. We have attributed the $50,000 signing bonus to the cost of the contracts acquired and are amortizing that cost over the estimated six-month economic life of the contracts.
Amortization expense of intangible assets		159,173	159,173			$ 686,691	477,518
License
Intangible assets		1,726,965	1,726,965			1,726,965	1,726,965
Computer Software, Intangible Asset
Capitalized software costs						113,020
Customer Contracts
Intangible assets		$ 233,107	$ 233,107			$ 233,107	$ 183,107
Forecast
Amortization expense of intangible assets				$ 159,000	$ 637,000

Goodwill and Other Intangible_6

Goodwill and Other Intangible Assets (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible assets acquired	$ 5,900,000
Amortization expense of intangible assets	159,173	$ 159,173	$ 686,691	$ 477,518
Future amortization of intagible assets - 2021	637,000
Future amortization of intangible assets - 2022	$ 159,000

Liability for Sale of Future _2

Liability for Sale of Future Revenues (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Insurance Loss Reserves [Abstract]
Amount received from agreements		$ 424,510
Total repayments		567,001
Initial discount		142,491
Amortized discount to interest expense	$ 2,719	132,922	$ 6,851
Unamortized discount		2,718	135,641
Outstanding balance due pursuant to the agreements		$ 10,904	$ 539,742

Liability for Sale of Future _3

Liability for Sale of Future Revenues (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Insurance Loss Reserves [Abstract]
Amortized discount to interest expense	$ 2,719	$ 132,922	$ 6,851

Receivables Financing Agreeme_2

Receivables Financing Agreement (Details Narrative)	Jan. 31, 2020USD ($)
Receivables [Abstract]
Bear interest rate per month	1.50%
Advances under agreement	$ 180,778

Loans Payable (Details)

Loans Payable (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Debt Disclosure [Abstract]
Term loans	$ 70,044	$ 77,040	$ 103,800
Less current portion	(28,609)	(28,249)	(25,934)
Non-current portion (excluding PPP loan discussed below)	$ 41,435	$ 48,791	$ 77,866

Loans Payable (Details 1)

Loans Payable (Details 1) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Debt Disclosure [Abstract]
2021	$ 21,196	$ 28,249
2022	30,133	30,133
2023	18,715	18,658
Total minimum principal payments	$ 70,044	$ 77,040

Loans Payable (Details Narrativ

Loans Payable (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended		12 Months Ended
Loans Payable (Details Narrative) - USD ($)	May 31, 2020	Apr. 30, 2020	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Line of credit					$ 0	$ 0
Lines of credit maturity term					12 months
Line of credit facility, description					Availability under the two lines was $91,300 at December 31, 2020; however, due to COVID -19 uncertainty (see Note 2), the availability under both lines has been suspended in 2020.
Maturity date					2023
Outstanding balances					$ 77,040	103,800
Term loan, description					The loans have variable interest rates, with current rates at 6.0% and 7.76%, respectively. Current monthly payments under the loans are $1,691 and $1,008, respectively.
SBA made payments			$ 3,382	$ 0	$ 10,768
Principal amount					8,854
Interest expense on loans					$ 1,914
Subsidiaries, received aggregate	$ 398,545	$ 398,545
Note provide, description					the terms on the note provide for interest at 1% per year and the note mature in 24 months, with 18 monthly payments beginning after the initial 6 month deferral period for payments.
Loan forgiven					$ 373,795
Remaining balance of loan					24,750
Forgiveness of debt income			$ 24,925	$ 0	376,177
Accrued interest forgiven					2,382
Subsequent to 2020
Loan forgiven					$ 24,750

Loans Payable (Details Narrat_2

Loans Payable (Details Narrative)	3 Months Ended		12 Months Ended
Loans Payable (Details Narrative)	Mar. 31, 2021USD ($)	Mar. 31, 2020USD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Line of credit advances maturities	12 months
Line of credit				$ 0	$ 0
SBA payments - grant income	$ 3,382	$ 0		10,768
SBA payments - grant income, principal	2,992
SBA payments - grant income, interest expense	390
PPP loan forgiveness	24,750
Forgiveness of debt income	24,925	$ 0		376,177
Forgiveness of debt - accrued interest forgiven	175
Line of Credit 1
Line of credit outstanding balance	0		$ 0
Line of credit	0			0
Line of Credit 2
Line of credit outstanding balance	0		$ 0
Line of credit	0			0
Term Loan 1
Term loan outstanding balance	$ 70,044			70,044
Vairable interest rate	0.0600
Monthly payments under loans	$ 1,691
Term Loan 2
Term loan outstanding balance	$ 77,040			$ 77,040
Vairable interest rate	0.0776
Monthly payments under loans	$ 1,008

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)	Feb. 08, 2019	Mar. 31, 2019	Nov. 27, 2018	Mar. 31, 2019	Dec. 31, 2020	Mar. 31, 2021	Dec. 31, 2019
Borrowed issued			$ 50,000
Original issue discount promissory note			$ 55,000
Original issue discount promissory note percentage			10.00%
Minimum receipt by sale of equity and debt security			$ 1,000,000
Interest rate	5.00%		5.00%
Discount amortized			$ 5,000
Amortized interest expense				$ 3,056
Issuance of preferred shares (in Shares)					1,324,022	1,223,279
Description of notes payable					Pre-Merger Recruiter.com had issued three notes totaling $250,000. Of these, two notes totaling $150,000 were held by shareholders. The notes bore interest at 25% per year and were due on January 28, 2018. These notes were not extended and were due on demand. The notes were collateralized by certain marketable securities held by Pre-Merger Recruiter.com. Effective March 31, 2019, the notes and related accrued interest totaling $383,947 were cancelled in connection with the issuance of the Series E preferred stock to the Recruiter.com shareholders and the note holders were allocated shares of the Series E Preferred Stock.
Options
Amortized interest expense		$ 1,379
Total principal amount		$ 115,000
Issuance of preferred shares (in Shares)		389,036		389,036
February 2019
Original issue discount promissory note	$ 10,000
Amortized interest expense				$ 29,467
Debt instrument, description	RGI borrowed $45,005, net of original issue discount of $10,000 and other deductions of $4,995, from an institutional investor and issued the investor a $60,000 Original Issue Discount Promissory Note (the “February Note”). The February Note bears interest at 5% per annum and matures on the earlier of (i) 90 days after issuance, or (ii) RGI’s receipt of a minimum of $1,000,000 as a result of RGI closing the sale (the “financing”) of any equity or debt securities. RGI may cause the holder to convert all principal and interest owed under the February Note into securities of RGI identical to those offered to investors in the $1,000,000 financing.
Company borrowed from an institutional investor	$ 45,005
Discount amount	$ 10,000
Warrants to purchase of common stock (in Shares)	75,000
Exercisable period	5 years
Exercise price (in Dollars per share)	$ 1.60
Description of debt discount	We valued the warrants at $42,000 based on its relative fair value and recorded that amount as debt discount.

Convertible Notes Payable (Deta

Convertible Notes Payable (Details) - USD ($)	3 Months Ended	12 Months Ended
Convertible Notes Payable (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Amortization expense		$ 754,306
Unamortized debt costs		$ 531,724
Debentures
Amortization expense	$ 255,793
Unamortized debt costs	998,986
February Note Exchange
Amortization expense	351,207
Unamortized debt costs	$ 1,445,444

Convertible Notes Payable (De_2

Convertible Notes Payable (Details Narrative)	1 Months Ended			3 Months Ended		12 Months Ended
Convertible Notes Payable (Details Narrative)	Nov. 23, 2020USD ($)	May 28, 2020USD ($)$ / sharesshares	Mar. 31, 2019USD ($)	Mar. 31, 2021USD ($)	Mar. 31, 2020USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Feb. 08, 2019	Nov. 27, 2018
Convertible notes payable, description						Four of the investors had previously invested in the Company’s preferred stock.
Aggregate principal amount	$ 250,000
Original issue discount rate		12.50%
Commissions costs and fees						$ 366,500
Warrant exercisable per share (in Dollars per share) \| $ / shares		$ 2
Debentures maturity date	Mar. 24, 2021			May 6, 2023
Debentures bears interest rate								5.00%	5.00%
Debenture default percentage						130.00%
Principal amount of notes converted						$ 91,600
Amount of interest converted to common stock						4,400
Unamortized debt costs						531,724
Fair value of placement agent warrants at time of issue						933,177
Amortization expense						754,306
Debt discount related to the sale of the debentures						1,653,448
Original issue discount				$ 342,554	$ 0	328,125
Discount related to fair value of warrants						$ 1,325,323
Proceeds from promissory note	$ 250,000
Interest rate	5.00%		10.00%
Aggregate price of common stock	$ 5,000,000
Aggregate notes payable			$ 200,000
Conversion price, percentage			75.00%
Amount of interest cancelled			$ 322,554
Common Stock
Debt converted into common stock						60,000
Securities Purchase Agreement
Aggregate principal amount		$ 2,953,125
Original issue discount rate		12.50%
Common stock purchase warrants (in Shares) \| shares		1,845,703
Warrants coverage percentage		100.00%
Proceeds from offering		$ 2,226,000
Original issue discount deducted		328,125
Commissions costs and fees		295,000
Legal fees aggregate amount		100,000
Escrow agent fees		$ 4,000
Common stock purchase warrants (in Shares) \| shares		369,141
Warrant exercisable per share (in Dollars per share) \| $ / shares		$ 2
Debentures maturity date		May 28, 2021
Debentures bears interest rate		8.00%
Debenture conversion, description						The Debentures are convertible into shares of Common Stock at any time following the date of issuance at the Purchasers’ option at a conversion price of $1.60 per share, subject to certain adjustments. The Debentures are subject to mandatory conversion in the event the Company closes an equity offering of at least $5,000,000 resulting in the listing of the Company’s common stock on a national securities exchange. The Debentures rank senior to all existing and future indebtedness of the Company and its subsidiaries, except for approximately $508,000 of outstanding senior indebtedness.
Unamortized debt costs						$ 673,975
Amortization expense						953,517
Convertible Notes
Unamortized debt costs						13,647
Unamortized debt discount						25,956
Incurred debt costs						$ 1,299,677
Aggregate notes payable			$ 255,000

Convertible Notes Payable (De_3

Convertible Notes Payable (Details Narrative) - USD ($)	1 Months Ended					3 Months Ended		12 Months Ended
Convertible Notes Payable (Details Narrative) - USD ($)	Jan. 31, 2021	Jan. 20, 2021	Nov. 23, 2020	May 28, 2020	Mar. 31, 2019	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019	Feb. 08, 2019	Nov. 27, 2018
Convertible notes payable, description								Four of the investors had previously invested in the Company’s preferred stock.
Aggregate principal amount			$ 250,000
Original issue discount rate				12.50%
Commissions costs and fees								$ 366,500
Warrant exercisable per share (in Dollars per share)				$ 2
Debentures maturity date			Mar. 24, 2021			May 6, 2023
Debentures bears interest rate										5.00%	5.00%
Debenture default percentage								130.00%
Principal amount of notes converted								$ 91,600
Amount of interest converted to common stock								4,400
Unamortized debt costs								531,724
Fair value of placement agent warrants at time of issue								933,177
Amortization expense								754,306
Debt discount related to the sale of the debentures								1,653,448
Original issue discount						$ 342,554	$ 0	328,125
Discount related to fair value of warrants								$ 1,325,323
Proceeds from promissory note			$ 250,000
Interest rate			5.00%		10.00%
Aggregate price of common stock			$ 5,000,000
Aggregate notes payable					$ 200,000
Conversion price, percentage					75.00%
Amount of interest cancelled					$ 322,554
Securities Purchase Agreement
Aggregate principal amount				$ 2,953,125
Original issue discount rate				12.50%
Common stock purchase warrants (in Shares)				1,845,703
Warrants coverage percentage				100.00%
Proceeds from offering				$ 2,226,000
Original issue discount deducted				328,125
Commissions costs and fees				295,000
Legal fees aggregate amount				100,000
Escrow agent fees				$ 4,000
Common stock purchase warrants (in Shares)				369,141
Warrant exercisable per share (in Dollars per share)				$ 2
Debentures maturity date				May 28, 2021
Debentures bears interest rate				8.00%
Debenture mandatory conversion, description								The Debentures are convertible into shares of Common Stock at any time following the date of issuance at the Purchasers’ option at a conversion price of $1.60 per share, subject to certain adjustments. The Debentures are subject to mandatory conversion in the event the Company closes an equity offering of at least $5,000,000 resulting in the listing of the Company’s common stock on a national securities exchange. The Debentures rank senior to all existing and future indebtedness of the Company and its subsidiaries, except for approximately $508,000 of outstanding senior indebtedness.
Unamortized debt costs								$ 673,975
Amortization expense								$ 953,517
November 2020 Promissory Note
Principal amount of notes converted		$ 283,984
Amount of interest converted to common stock	$ 2,430
2020 Debentures \| Securities Purchase Agreement
Convertible notes payable, description				Four of the investors had previously invested in the Companys preferred stock.
Aggregate principal amount				$ 2,953,125
Original issue discount rate				12.50%
Common stock purchase warrants (in Shares)				1,845,703
Warrants coverage percentage				100.00%
Proceeds from offering				$ 2,226,000
Original issue discount deducted				328,125
Commissions costs and fees				295,000
Legal fees aggregate amount				100,000
Escrow agent fees				$ 4,000
Common stock purchase warrants (in Shares)				369,141
Warrant exercisable per share (in Dollars per share)				$ 2
Debentures maturity date				May 28, 2021
Debentures bears interest rate				8.00%
Debenture mandatory conversion, description				The Debentures are subject to mandatory conversion in the event the Company closes and equity offering of at least $5,000,000
Debentures mandatory conversion - equity offering				$ 5,000,000
Debentures outstanding						2,576,125
Unamortized discount and debt costs						419,670
Outstanding seinor indebtedness						508,000
2021 Debentures
Commissions costs and fees	334,800
Unamortized debt costs		1,254,779				998,986
Fair value of placement agent warrants at time of issue	$ 919,979
Amortization expense						$ 255,793
Conversion price	$ 1.60					$ 1.60
2021 Debentures \| Securities Purchase Agreement
Aggregate principal amount		$ 2,799,000
Original issue discount rate	12.50%
Common stock purchase warrants (in Shares)	1,749,375
Warrants coverage percentage	100.00%
Proceeds from offering	$ 2,488,000
Commissions costs and fees	93,530
Legal fees aggregate amount	$ 7,500
Common stock purchase warrants (in Shares)		349,876
Warrant exercisable per share (in Dollars per share)		$ 2
Debentures maturity date	Jan. 20, 2022
Debentures bears interest rate		8.00%
Debenture mandatory conversion, description	The Debentures are subject to mandatory conversion in the event the Company closes and equity offering of at least $5,000,000
Debentures mandatory conversion - equity offering		$ 5,000,000
2021 Debentures \| Senior Subordinated Secured Convertible Debentures
Aggregate principal amount		$ 2,953,125
Original issue discount rate		12.50%
Outstanding seinor indebtedness		$ 95,000
2021 Debentures \| February 2021 Note Exchange
Unamortized debt discount						$ 1,445,444
Amortization expense						351,207
Debt discount related to the sale of the debentures						1,796,651
Original issue discount						342,554
Discount related to fair value of warrants						1,454,097
2021 Debentures \| February 2021 Promissory Note
Aggregate principal amount						$ 283,984
Original issue discount rate						12.50%
Common stock purchase warrants (in Shares)						177,490
Original issue discount deducted						$ 31,554
Accrued interest						2,430
Note converted into new debenture						$ 250,000

Stockholders' Equity (Deficit_3

Stockholders' Equity (Deficit), Temporary Equity and Noncontrolling Interests (Details) - shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Granted, Stock Awards	817,338
Restricted Stock
Beginning balance, Stock Awards	807,093
Assumed in recapitalization, Stock Awards		43,423
Granted post-recapitalization, Stock Awards		763,670
Forfeited or cancelled, Stock Awards
Ending balance, Stock Awards	554,000	807,093
Granted, Stock Awards	554,000
Vested, Stock Awards	(807,093)

Stockholders' Equity (Deficit_4

Stockholders' Equity (Deficit), Temporary Equity and Noncontrolling Interests (Details Narrative) - USD ($)	Jul. 31, 2020	Jun. 09, 2020	Jan. 15, 2020	Aug. 21, 2019	May 14, 2019	Feb. 01, 2019	Jun. 01, 2018	Jul. 31, 2020	Jun. 30, 2020	Jun. 18, 2020	Apr. 30, 2020	Feb. 29, 2020	Jan. 31, 2020	Dec. 31, 2019	Dec. 23, 2019	Aug. 31, 2019	May 31, 2019	Apr. 30, 2019	Mar. 31, 2019	Mar. 25, 2019	May 25, 2018	Oct. 30, 2017	Oct. 24, 2017	Feb. 29, 2020	Jun. 30, 2019	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	May 28, 2020	May 25, 2019
Preferred stock, shares authorized														10,000,000												10,000,000		10,000,000	10,000,000
Common stock, shares issued														3,619,658												7,275,185		5,504,008	3,619,658
Preferred stock, par value (in Dollars per share)														$ 0.0001												$ 0.0001		$ 0.0001	$ 0.0001
Preferred stock, shares issued																										1,223,279		1,324,022
Preferred stock, shares outstanding																										1,223,279		1,324,022
Beneficial ownership limitation																				4.99%
Common stock, par value (in Dollars per share)														$ 0.0001												$ 0.0001		$ 0.0001	$ 0.0001
Warrants exerciseable																												953,232
Exercise price (in Dollars per share)																												$ 4.27
Shares issued proceeds (in Dollars)
Conversion of shares									12,560
Number of shares issued upon conversion																												438,553
Accrued penalty amount (in Dollars)														$ 2,238,314															$ 2,238,314
Accrued expenses (in Dollars)																												$ 308,798
Common stock, shares authorized														250,000,000												250,000,000		250,000,000	250,000,000
Common stock, shares outstanding														3,619,658												7,275,185		5,504,008	3,619,658
Authorized common stock, prior to reverse stock split				250,000,000
Reverse recapitalization, description																			the Company was deemed to issue 1,747,879 shares of common stock and 389,036 shares of Series D preferred stock that were held by the RGI shareholders just prior to the Merger. Additional paid in capital was credited by $3,889,219 and noncontrolling interest was charged $1,591,221 to remove it pursuant to the reverse recapitalization.
Compensation expense (in Dollars)																												$ 12,665
Restricted common stock shares										554,000
Proceeds from notes payable (in Dollars)																										$ 250,000		$ 398,545	$ 45,005
Contributed capital, description																			Pre-Merger Recruiter.com had issued four convertible notes totaling $255,000 on March 31, 2019. Of these notes, two notes totaling $200,000 were held by its shareholders. The notes were due on demand and bore interest at 10% per year. The notes could have been converted into Pre-Merger Recruiter.com preferred stock at any time after Pre-Merger Recruiter.com offered its preferred stock for sale. The conversion price was 75% of the price paid by investors. No preferred stock was authorized or offered for sale by Pre-Merger Recruiter.com. On March 31, 2019, the notes and related accrued interest totaling $322,554, were cancelled in connection with the Merger. This amount has been credited to paid-in capital of the Company as part of the credit of $706,501.
Notes and accrued interest cancelled pursuant to merger (in Dollars)																			$ 706,501										706,501
Exercise price (in Dollars per share)																															$ 2
Beneficial conversion feature of preferred stock dividends (in Dollars)																													70,205
Accrued dividends (in Dollars)														$ 70,205															70,205	$ 278,236
Convertible Notes
Shares issued																												60,000
Proceeds from notes payable (in Dollars)																												$ 91,600
Accrued Interest (in Dollars)																												$ 4,400
Securities Purchase Agreement
Warrants issued																															369,141
Exercise price (in Dollars per share)																															$ 2
Minimum
Common stock, shares authorized																												31,250,000
Maximum
Common stock, shares authorized																												250,000,000
Options
Preferred stock, shares issued																			389,036
Warrants exerciseable																												953,232
Mr Sohn
Compensation expense (in Dollars)																												$ 12,665	139,316
Common stock, description										The RSUs will vest over a two-year period from the date of the Uplisting in equal quarterly installments on the last day of each calendar quarter, with the first portion vesting on the last day of the calendar quarter during which the Uplisting takes place, subject to Mr. Sohn serving as an executive officer of the Company on each applicable vesting date, provided that the RSUs shall vest in full immediately upon the termination of Mr. Sohn’s employment by the Company without Cause (as defined in the Employment Agreement). The RSU award has been valued at $1,662,000 and compensation expense will be recorded over the estimated vesting period. We recognized compensation expense of $322,478 during the year ended December 31, 2020, respectively. The shares have not been issued at December 31, 2020
Consultants
Compensation expense (in Dollars)																												$ 250,000	93,750
Consultants \| Options
Number of RSU's vested															63,500
Investor
Gross proceeds (in Dollars)																	$ 150,000
Agreement, description																			Each of the series of preferred stock and warrants required us to reserve shares of common stock in the amount equal to two times the common stock issuable upon conversion of the preferred stock and exercise of the warrants. We did not comply in part due to our attempts to manage the Delaware tax which increases to a maximum of $200,000 as the authorized capital increases without the simultaneous increase in the number of shares outstanding. In May 2020 following stockholder approval at a special meeting the Company effected a reincorporation from Delaware to Nevada and a simultaneous increase in our authorized common stock from 31,250,000 shares to 250,000,000 shares, which we expect will be sufficient to meet the reserve requirements. As of December 31, 2019, we estimated that we owed approximately $6 million in penalties (prior to any waivers of penalties) to holders of preferred stock. Subsequent to December 31, 2019, we have received waivers from a substantial number of the preferred shareholders with respect to these penalties. We have agreed to issue to the holders of Series D Preferred Stock an aggregate of 106,134 additional shares of Series D Preferred Stock (valued at $1,929,516) as consideration for the waivers. We have accrued this cost at December 31, 2019. Additionally, certain holders of Series E and Series F Preferred Stock have not waived the penalties. We have accrued $308,893 at December 31, 2019 related to these Series E and Series F Preferred holders. Because of our ongoing liquidity problems, we will be required to cease operations if faced with material payment requests from investors who did not agree to waive the penalties.
Restricted Common Stock
Compensation expense (in Dollars)																													$ 139,316
Contributed Capitals
Common stock, shares issued																												1,562,500
Shares issued																												218,750
Contributed capital, description																												Pre-Merger Recruiter.com had issued three notes aggregating $250,000. Of these notes, two notes totaling $150,000 were held by its shareholders. The notes bore interest at 25% per year and were due on January 28, 2018. These notes were not extended and were due on demand. The notes were collateralized by certain marketable securities held by Pre-Merger Recruiter.com.
Common stock value (in Dollars)																												$ 752,500
Trading price (in Dollars per share)																												$ 3.44
Accrued Fees (in Dollars)																		$ 187,500
Contributed Capital (in Dollars)																														65,000
Common Stock
Preferred stock convertible into common stock																			9,687,500	9,687,500
Common stock, shares issued				31,250,000																		1,562,500										1,562,500
Shares issued proceeds (in Dollars)																												$ 31
Common stock issued upon conversion																										178,712
Stock issued during merger																										438,553			1,109
Common stock issued upon conversion														500,178													39,260	39,260	500,178
Agreement, description			the Company entered into a consulting agreement with a term of six months. Pursuant to the agreement the Company agreed to issue 60,000 shares of restricted common stock, plus a payment of $15,000. The shares are fully vested upon issuance and have been valued at $75,000, based on the quoted market price of our common stock on the grant date. The shares were issued on April 3, 2020. We have recorded compensation expense of $75,000 for the share portion of the agreement and expense of $15,000 for the cash portion during the year ended December 31, 2020.
Restricted common stock for services					451,170	43,423
Options vested date					Feb. 1, 2020	Feb. 1, 2020
Common stock, description								the Company issued 12,000 shares of its common stock pursuant to a consulting agreement entered into in June 2020. The shares are fully vested upon issuance. The shares have been valued at $34,200 based on the quoted market price of our common stock. This expense was accrued at June 30, 2020.
Notes and accrued interest cancelled pursuant to merger (in Dollars)
Beneficial conversion feature of preferred stock dividends (in Dollars)
Common Stock \| Mr Sohn
Stock portion awards value (in Dollars)					$ 2,707,019
Common Stock \| Consultants
Restricted common stock for services															312,500
Stock portion awards value (in Dollars)															$ 343,750
Restricted Common Stock
Agreement, description			the Company entered into a consulting agreement with a term of three months. Pursuant to the agreement the Company agreed to issue 30,000 shares of restricted common stock, earned monthly over the three-month term of the agreement. The shares are fully vested upon issuance and have been valued at $45,500, based on the quoted market price of our common stock on the vesting dates. The shares were issued on April 3, 2020. We have recorded compensation expense of $45,500 during year ended December 31, 2020.
Preferred Stock
Preferred stock, shares authorized																												10,000,000
Preferred stock, par value (in Dollars per share)																												$ 0.0001
Preferred stock, shares issued																												1,324,022
Preferred stock, shares outstanding														1,329,300															1,329,300
Noncontrolling Interest
Shares issued proceeds (in Dollars)
Beneficial conversion feature of preferred stock dividends (in Dollars)																													$ 70,205	278,236
Retained Earnings
Shares issued proceeds (in Dollars)
Notes and accrued interest cancelled pursuant to merger (in Dollars)
Beneficial conversion feature of preferred stock dividends (in Dollars)
Additional Paid-In Capital
Shares issued proceeds (in Dollars)																												$ (31)
Notes and accrued interest cancelled pursuant to merger (in Dollars)																													706,501
Beneficial conversion feature of preferred stock dividends (in Dollars)
Convertible Debenture Warrants and Placement Agent Warrants
Dividend yield rate																												0.00%
Risk-free interest rate																												0.22%
Convertible Debenture Warrants and Placement Agent Warrants \| Minimum
Expected term																												2 years 339 days
Expected volatility rate																												252.00%
Convertible Debenture Warrants and Placement Agent Warrants \| Maximum
Expected term																												3 years
Expected volatility rate																												341.00%
Convertible Debenture Warrants and Placement Agent Warrants One
Dividend yield rate																												0.00%
Risk-free interest rate																												0.22%
Convertible Debenture Warrants and Placement Agent Warrants One \| Minimum
Expected term																												2 years 339 days
Expected volatility rate																												252.00%
Convertible Debenture Warrants and Placement Agent Warrants One \| Maximum
Expected term																												3 years
Expected volatility rate																												341.00%
Convertible Debenture Warrants and Placement Agent Warrants Two
Expected term																												2 years 146 days
Dividend yield rate																												0.00%
Expected volatility rate																												228.00%
Risk-free interest rate																												0.15%
Series A1 Convertible Redeemable Preferred Stock
Preferred stock, shares authorized																					600,000
Preferred stock, par value (in Dollars per share)																					$ 1
Beneficial ownership limitation																					4.99%
Common stock issued upon conversion																					2.5
Investors paid (in Dollars)							$ 300,000
Warrants to purchase							750,000
Dividends rate																					10.00%
Exercise price (in Dollars per share)							$ 0.80
Common stock in exchange price (in Dollars)							$ 300,000
Expected term							5 years
Series D Preferred Stock
Preferred stock, shares authorized														2,000,000						2,000,000						2,000,000		2,000,000	2,000,000
Preferred stock, par value (in Dollars per share)														$ 0.0001						$ 20						$ 0.0001		$ 0.0001	$ 0.0001
Preferred stock, shares issued														454,546												444,587		527,795	454,546
Preferred stock, shares outstanding														454,546												444,587		527,795	454,546
Beneficial ownership limitation																				4.99%
Common stock, par value (in Dollars per share)																				$ 1.60
Issued reverse recapitalization																												389,036
Description of securities purchase agreement		the Company sold 1,375 Series D preferred stock units (the “Units”) at a purchase price of $18.1818 per Unit, taking into account a 10% discount, each Unit consisting of one share of Series D Preferred Stock and a warrant to purchase 6.25 shares of common stock, subject to adjustment as provided for therein. The Series D Preferred Stock sold in the financing converts into a minimum of 17,188 shares of common stock. The Company received gross proceeds of $25,000 from the sale of the Units. The 8,594 warrants are exercisable for five years from the issuance date at an exercise price of $4.80 per share, subject to adjustment as provided for therein.																	the Company entered into a Securities Purchase Agreement, dated March 31, 2019 (the “Securities Purchase Agreement”) by and among the Company and the investors listed therein (the “Investors”). Pursuant to the Securities Purchase Agreement the Company sold in a private placement a total of 31,625 units (the “Units”) at a purchase price of $18.1818 per unit, or $575,000, taking into account a 10% discount. Each Unit consists of (i) one share of Series D Preferred Stock, and (ii) a warrant to purchase 6.25 shares of the Company’s common stock, subject to adjustment as provided for therein. The shares of Series D Preferred Stock sold in the financing convert into a minimum of 395,313 shares of the Company’s common stock. The Company received net proceeds from the sale of the Units of $434,997 after offering costs of $35,003 and direct payment of other Company obligations of $105,000. Two of the Investors have previously invested in the Company’s preferred stock.
Conversion of stock, description																	In May and June 2019, we sold an additional 29,975 Units, each Unit consisting of one share of our Series D Preferred Stock and 6.25 warrants, (aggregate 187,344 warrants) for gross proceeds of $545,000.
Shares issued																	29,975
Shares issued proceeds (in Dollars)																	$ 545,000
Common stock issued upon conversion	110,000								157,000			161,250				60,500		62,500
Conversion of shares												12,900				4,840		5,000
Additional shares issued																												106,134
Number of shares issued upon conversion									157,000																			663,476
Preferred shares converted									12,560
Stock issued during merger
Common stock issued upon conversion
Ownership limitation, percentage																				4.99%
Shares issued																												389,036
Value of shares issued (in Dollars)																											$ 1,929,516
Aggregate additional shares																											106,134
Shares of preferred stock	8,800
Notes and accrued interest cancelled pursuant to merger (in Dollars)
Beneficial conversion feature of preferred stock dividends (in Dollars)
Redeemable preferred stock (in Dollars)																												$ 2,106,117
Other debt, net of discount (in Dollars)																												$ 93,846
Series D Preferred Stock \| Minimum
Exercise price (in Dollars per share)																												$ 4.80
Series D Preferred Stock \| Maximum
Exercise price (in Dollars per share)																												$ 1.60
Fair value of allocated shares (in Dollars)																												$ 26,465
Dividend yield rate																												0.00%
Expected volatility rate																												344.00%
Risk-free interest rate																												0.34%
Series D Preferred Stock \| Consultants
Shares issued																									13,750
Common stock issued upon conversion																		62,500
Conversion of shares																		5,000
Series D Preferred Stock \| Consultants \| Warrants
Warrants issued																									85,938
Series D Preferred Stock \| Consultants
Shares issued																	13,750
Shares issued proceeds (in Dollars)																	$ 250,000
Series D Preferred Stock \| Common Stock
Number of shares issued upon conversion								110,000
Preferred shares converted	8,800							8,800
Series D Preferred Stock \| Preferred Stock
Shares issued												161,250				60,500
Conversion of shares												12,900				4,840
Series D Preferred Stock \| Warrants
Warrants exerciseable																			197,656
Exercisable term																			5 years
Exercise price (in Dollars per share)														$ 4.80					$ 4.80										$ 4.80
Shares issued																	187,344
Warrants issued																			2,250,000
Exercise price (in Dollars per share)																			$ 0.80
Series D Preferred Stock \| Warrants \| Minimum
Expected term																												3 years 73 days
Expected volatility rate																												230.00%
Risk-free interest rate																												0.17%
Series D Preferred Stock \| Warrants \| Maximum
Expected term																												4 years 146 days
Expected volatility rate																												340.00%
Risk-free interest rate																												0.36%
Series C Preferred Stock
Preferred stock, shares authorized																							102,100
Preferred stock, par value (in Dollars per share)																							$ 20
Conversion of stock, description																						On October 30, 2017 holders of RGI’s outstanding 4% Convertible Notes converted their 4% Convertible Notes and accrued interest into 102,100 shares of Series C Preferred Stock.
Dividends rate																							10.00%
Series of convertible shares																							12.5
Series C1 Convertible Redeemable Preferred Stock
Preferred stock, shares authorized																							18,839
Preferred stock, par value (in Dollars per share)																							$ 5
Conversion of stock, description																						On October 30, 2017 holders of RGI’s 10% Convertible Notes converted their 10% Convertible Notes and accrued interest into 18,839 shares of Series C-1 Preferred Stock.
Dividends rate																							10.00%
Series A Preferred Stock
Preferred stock, shares authorized																							700,000
Beneficial ownership limitation																							4.99%
Gross proceeds (in Dollars)																						$ 471,373
Common stock issued upon conversion																							2.5
Preferred stock conversion price (in Dollars per share)																							$ 1
Investors paid (in Dollars)																						$ 600,000
Purchase of shares																						600,000
Warrants to purchase																						1,500,000
Payables and professional fees (in Dollars)																						$ 128,627
Dividends rate																							10.00%
Exercise price (in Dollars per share)																							$ 0.80
Beneficial conversion preferred shares (in Dollars)																												$ 12,000
Series F Preferred Stock
Preferred stock, shares authorized														200,000						200,000						200,000		200,000	200,000
Preferred stock, par value (in Dollars per share)														$ 0.0001						$ 20						$ 0.0001		$ 0.0001	$ 0.0001
Preferred stock, shares issued														139,768												46,847		64,382	139,768
Preferred stock, shares outstanding														139,768												46,847		64,382	139,768
Beneficial ownership limitation																				4.99%
Common stock, par value (in Dollars per share)																				$ 1.60
Shares issued proceeds (in Dollars)
Number of shares issued upon conversion																												202,988
Stock issued during merger
Common stock issued upon conversion
Stock issued for asset purchase																			200,000
Shares issued											138,926	803,414	803,414											803,414
Notes and accrued interest cancelled pursuant to merger (in Dollars)
Beneficial conversion feature of preferred stock dividends (in Dollars)
Series F Preferred Stock \| Consultants
Shares issued																													752,899
Conversion of shares											11,114	64,272	64,272																60,232
Series F Preferred Stock \| Common Stock
Common stock issued upon conversion											138,926									2,500,000				803,414					752,899
Conversion of shares											11,114													64,272					60,232
Series C and Series C1 Convertible Redeemable Preferred Stock
Non controlling interest (in Dollars)														$ 23,852								701,732							$ 23,852	$ 1,146,265
Carrying value of debt (in Dollars)																						$ 701,732
Redemption series C and series C-1, description																						Subject to the prior conversion, the total redemption price if redeemed after two years from issuance is equal to the amount of the principal and accrued interest on the 4% Convertible Notes and 10% Convertible Notes due as of the closing date plus potential additional amounts.
Series E Preferred Stock
Preferred stock, shares authorized														775,000					775,000	775,000						775,000		775,000	775,000
Percentage of common stock																			90.00%
Voting power percentage																			50.00%
Preferred stock, par value (in Dollars per share)														$ 0.0001						$ 20						$ 0.0001		$ 0.0001	$ 0.0001
Preferred stock, shares issued														734,986												731,845		731,845	734,986
Preferred stock, shares outstanding														734,986												731,845		731,845	734,986
Common stock, par value (in Dollars per share)																				$ 1.60
Shares issued proceeds (in Dollars)
Common stock issued upon conversion													39,260
Conversion of shares													3,141
Stock issued during merger																			775,000
Common stock issued upon conversion																												(3,141)	(40,014)
Notes and accrued interest (in Dollars)																			$ 383,947
Notes and accrued interest cancelled pursuant to merger (in Dollars)
Beneficial conversion feature of preferred stock dividends (in Dollars)
Series E Preferred Stock \| Common Stock
Conversion of shares													3,141	40,014
Common stock issued upon conversion														500,178
Series E Preferred Stock \| Preferred Stock
Shares issued													39,260
Conversion of shares														40,014
Common Stock
Common stock, shares issued				31,250,000
Common stock, par value (in Dollars per share)																												$ 0.0001
Common stock issued upon conversion																										178,712
Common stock, shares authorized																												250,000,000
Common stock, shares outstanding														3,619,658														5,504,008	3,619,658
Common Stock \| Minimum
Common stock, shares issued																												250,000,000
Common Stock \| Maximum
Common stock, shares issued																												31,250,000
Common Stock \| Mr Sohn
Stock portion awards value (in Dollars)						$ 151,981
Common Stock \| Consultants
Shares issued proceeds (in Dollars)																	$ 240,000
Settlement Amount (in Dollars)																	$ 10,000
Series B Preferred Stock
Percentage of common stock																			90.00%
Common stock, shares issued																			1,562,500	1,562,500
Series D Preferred Stock One \| Warrants
Dividend yield rate																												0.00%	0.00%
Expected volatility rate																													366.00%
Risk-free interest rate																													1.655%
Series D Preferred Stock One \| Warrants \| Minimum
Expected term																													4 years 3 months
Series D Preferred Stock One \| Warrants \| Maximum
Expected term																													4 years 153 days
Restricted Common Stock
Compensation expense (in Dollars)																												$ 318,474	$ 2,388,545
Series A1 Preferred Stock
Expected term																												5 years
Fair value of allocated shares (in Dollars)																												$ 288,000
Beneficial conversion preferred shares (in Dollars)																												$ 300,000
Dividend yield rate																												0.00%
Expected volatility rate																												380.00%
Risk-free interest rate																												2.74%
Series B Convertible Preferred Stock
Preferred stock, shares authorized																							1,875,000

Stockholders' Equity (Deficit_5

Stockholders' Equity (Deficit), Temporary Equity and Noncontrolling Interests (Details Narrative) - USD ($)	Jul. 31, 2020	Jun. 30, 2020	Feb. 29, 2020	Jan. 31, 2020	Aug. 31, 2019	May 31, 2019	Apr. 30, 2019	Mar. 31, 2019	Mar. 31, 2021	Dec. 31, 2019	Dec. 31, 2020	Aug. 21, 2019	Mar. 25, 2019
Preferred stock, par value									$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized									10,000,000	10,000,000	10,000,000
Preferred stock, undesignated shares authorized									7,013,600	7,013,600	7,013,600
Preferred stock, shares issued									1,223,279		1,324,022
Preferred stock, shares outstanding									1,223,279		1,324,022
Common stock, par value									$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized									250,000,000	250,000,000	250,000,000
Common stock, shares issued									7,275,185	3,619,658	5,504,008
Common stock, shares outstanding									7,275,185	3,619,658	5,504,008
Common stock issuable, shares									716,861
Conversion of convertible notes payable									$ 283,637
Accrued interest related to conversion of convertible notes payable									$ 2,302
Mr. Sohn
Stock issued for services									4,063
Compensation expense									$ 16,425
Vesting Period									2 years
Scouted
Shares issued									438,553
Common Stock to be Issuable for Acquisitions
Issuance of common shares for Scouted acquisitions, (in Shares)									38,978
Issuance of common shares for Upsider acquisition (in Shares)									677,883
Series D Preferred Stock
Preferred stock, par value									$ 0.0001	$ 0.0001	$ 0.0001		$ 20
Preferred stock, shares authorized									2,000,000	2,000,000	2,000,000		2,000,000
Preferred stock, undesignated shares authorized
Preferred stock, shares issued									444,587	454,546	527,795
Preferred stock, shares outstanding									444,587	454,546	527,795
Common stock, par value													$ 1.60
Issuance of common shares for Scouted acquisitions, (in Shares)
Issuance of common shares upon conversion of debentures and accrued interest (in Shares)	110,000	157,000	161,250		60,500		62,500
Shares issued						29,975
Series D Preferred Stock \| January 2021
Shares issued on conversion									(9,078)
Series D Preferred Stock \| February 2021
Shares issued on conversion									(44,000)
Series D Preferred Stock \| March 2021
Shares issued on conversion									(21,375)
Series E Preferred Stock
Preferred stock, par value									$ 0.0001	$ 0.0001	$ 0.0001		$ 20
Preferred stock, shares authorized								775,000	775,000	775,000	775,000		775,000
Preferred stock, undesignated shares authorized
Preferred stock, shares issued									731,845	734,986	731,845
Preferred stock, shares outstanding									731,845	734,986	731,845
Common stock, par value													$ 1.60
Issuance of common shares for Scouted acquisitions, (in Shares)								775,000
Issuance of common shares upon conversion of debentures and accrued interest (in Shares)				39,260
Series F Preferred Stock
Preferred stock, par value									$ 0.0001	$ 0.0001	$ 0.0001		$ 20
Preferred stock, shares authorized									200,000	200,000	200,000		200,000
Preferred stock, undesignated shares authorized
Preferred stock, shares issued									46,847	139,768	64,382
Preferred stock, shares outstanding									46,847	139,768	64,382
Common stock, par value													$ 1.60
Issuance of common shares for Scouted acquisitions, (in Shares)
Series F Preferred Stock \| February 2021
Shares issued on conversion									(16,239)
Series F Preferred Stock \| March 2021
Shares issued on conversion									(1,296)
Common Stock Upon Conversion Of Series D \| January 2021
Shares issued on conversion									113,476
Shares cancelled during period									8,755
Common Stock Upon Conversion Of Series D \| February 2021
Shares issued on conversion									550,000
Common Stock Upon Conversion Of Series D \| March 2021
Shares issued on conversion									267,188
Series D Warrants \| January 2021
Warrants cancelled during period									133,341
Common Stock Upon Conversion Of Series F \| February 2021
Shares issued on conversion									202,988
Common Stock Upon Conversion Of Series F \| March 2021
Shares issued on conversion									16,197
Restricted Stock Units (RSUs)
Stock issued for services									554,000
Restricted stock unit value									$ 1,662,000
Compensation expense									$ 148,836
Common Stock
Common stock, par value											$ 0.0001
Common stock, shares authorized											250,000,000
Common stock, shares issued												31,250,000
Common stock, shares outstanding										3,619,658	5,504,008
Issuance of common shares upon conversion of debentures and accrued interest (in Shares)									178,712

Stock Options and Warrants (Det

Stock Options and Warrants (Details) - $ / shares	12 Months Ended
Stock Options and Warrants (Details) - $ / shares	Dec. 31, 2020	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Option Outstanding Beginning balance (in Shares)	873,420	75
Weighted Average Exercise Price Outstanding Beginning balance	$ 4.41	$ 4,369.60
Option Outstanding Assumed in recapitalization (in Shares)		89,735
Weighted Average Exercise Price Assumed in recapitalization		$ 4.75
Option Outstanding Cancelled in recapitalization (in Shares)		(75)
Weighted Average Exercise Price Cancelled in recapitalization		$ 4,369.60
Option Outstanding Granted post-recapitalization (in Shares)		783,747
Weighted Average Exercise Price Granted post-recapitalization		$ 4.37
Options Outstanding Granted (in Shares)	817,338
Weighted Average Exercise Price Granted	$ 2.24
Options Outstanding Exercised (in Shares)
Weighted Average Exercise Price Exercised
Options Outstanding Expired or cancelled		(62)
Weighted Average Exercise Price Expired or cancelled		$ 28
Option Outstanding Ending balance (in Shares)	1,690,758	873,420
Weighted Average Exercise Price Outstanding Ending balance	$ 3.36	$ 4.41
Option Outstanding Exercisable (in Shares)	953,232
Weighted Average Exercise Price Exercisable	$ 4.27

Stock Options and Warrants (D_2

Stock Options and Warrants (Details 1) - $ / shares	12 Months Ended
Stock Options and Warrants (Details 1) - $ / shares	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Options Outstanding, Weighted-Average Exercise Price (in Dollars per share)	$ 3.36	$ 4.41	$ 4,369.60
Options Exercisable, Number Exercisable	953,232
Options Exercisable, Weighted Average Exercise Price (in Dollars per share)	$ 4.27
Options
Options Outstanding, Number Outstanding	1,690,758
Options Exercisable, Number Exercisable	953,232
Options \| Exercise Price Two
Options Outstanding, Exercise Prices	2.50
Options Outstanding, Number Outstanding	482,338
Warrants/Options Outstanding, Weighted - Average Remaining Contractual Life (years)	4 years 58 days
Options Outstanding, Weighted-Average Exercise Price (in Dollars per share)	$ 2.50
Options Exercisable, Number Exercisable	51,087
Options Exercisable, Weighted Average Exercise Price (in Dollars per share)	$ 2.50
Options \| Exercise Price Three
Options Outstanding, Number Outstanding	74,673
Warrants/Options Outstanding, Weighted - Average Remaining Contractual Life (years)	3 years 109 days
Options Outstanding, Weighted-Average Exercise Price (in Dollars per share)	$ 3.37
Options Exercisable, Number Exercisable	74,673
Options Exercisable, Weighted Average Exercise Price (in Dollars per share)	$ 3.37
Options \| Exercise Price Three \| Minimum
Options Outstanding, Exercise Prices	3
Options \| Exercise Price Three \| Maximum
Options Outstanding, Exercise Prices	4
Options \| Exercise Price Four
Options Outstanding, Exercise Prices	4.80
Options Outstanding, Number Outstanding	15,000
Warrants/Options Outstanding, Weighted - Average Remaining Contractual Life (years)	2 years 178 days
Options Outstanding, Weighted-Average Exercise Price (in Dollars per share)	$ 4.80
Options Exercisable, Number Exercisable	15,000
Options Exercisable, Weighted Average Exercise Price (in Dollars per share)	$ 4.80
Options \| Exercise Price Five
Options Outstanding, Exercise Prices	6.40
Options Outstanding, Number Outstanding	482,420
Warrants/Options Outstanding, Weighted - Average Remaining Contractual Life (years)	3 years 105 days
Options Outstanding, Weighted-Average Exercise Price (in Dollars per share)	$ 6.40
Options Exercisable, Number Exercisable	482,420
Options Exercisable, Weighted Average Exercise Price (in Dollars per share)	$ 6.40
Options \| Exercise Price One
Options Outstanding, Number Outstanding	636,327
Warrants/Options Outstanding, Weighted - Average Remaining Contractual Life (years)	3 years 127 days
Options Outstanding, Weighted-Average Exercise Price (in Dollars per share)	$ 1.67
Options Exercisable, Number Exercisable	330,052
Options Exercisable, Weighted Average Exercise Price (in Dollars per share)	$ 1.61
Options \| Exercise Price One \| Minimum
Options Outstanding, Exercise Prices	1
Options \| Exercise Price One \| Maximum
Options Outstanding, Exercise Prices	2

Stock Options and Warrants (D_3

Stock Options and Warrants (Details 2) - $ / shares	12 Months Ended
Stock Options and Warrants (Details 2) - $ / shares	Dec. 31, 2020	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Warrants Outstanding, Beginning balance	470,939	190
Weighted Average Price Per Share, Beginning balance		$ 1,054.40
Warrants Outstanding, Assumed in recapitalization		2,250,000
Weighted Average Price Per Share, Assumed in recapitalization		$ 0.80
Warrants Outstanding, Cancelled in recapitalization		(190)
Weighted Average Price Per Share, Cancelled in recapitalization		$ 1,054.40
Warrants Outstanding, Exchanged pursuant to recapitalization		(2,250,000)
Weighted Average Price Per Share, Exchanged pursuant to recapitalization		$ 0.80
Warrants Outstanding, Issued post-recapitalization		470,939
Weighted Average Price Per Share, Issued post-recapitalization		$ 4.80
Warrants Outstanding, Exercised
Weighted Average Price Per Share, Exercised
Warrants Outstanding, Ending balance	3,653,443	470,939
Weighted Average Price Per Share, Ending balance	$ 1.84	$ 4.80
Warrants Outstanding, Issued	2,223,438
Weighted Average Price Per Share, Issued	$ 2.01
Warrants Outstanding, Cancelled pursuant to modification	(479,533)
Weighted Average Price Per Share, Cancelled pursuant to modification	$ 4.80
Warrants Outstanding, Reissued pursuant to modification	1,438,599
Weighted Average Price Per Share, Reissued pursuant to modification	$ 1.60

Stock Options and Warrants (D_4

Stock Options and Warrants (Details Narrative) - USD ($)

Nov. 09, 2020

Jun. 01, 2018

Oct. 31, 2017

Oct. 02, 2020

Jul. 07, 2020

May 14, 2020

Aug. 31, 2019

May 31, 2019

Mar. 31, 2019

Feb. 28, 2019

Oct. 31, 2017

Mar. 31, 2021

Mar. 31, 2020

Dec. 31, 2020

Dec. 31, 2019

Jun. 30, 2020

May 31, 2020

May 28, 2020

Oct. 24, 2017

Number of shares authorized under 2014 plan (in Shares)

6,385

Common stock, shares authorized (in Shares)

250,000,000

Equity incentive plan increased shares (in Shares)

1,098,959

Exercise price (in Dollars per share)

$ 2.24

Award grant date value (in Dollars)

$ 3

Options with an exercise price (in Shares)

250,000

Additional units vesting term

2 years

Compensation expense (in Dollars)

$ 11,110

$ 54,738

Warrants exercise price (in Dollars per share)

$ 2

Exercise price (in Dollars per share)

$ 4.27

Other expense (in Dollars)

$ 1,275,479

(in Dollars)

$ 1,309,212

$ 31,976

1,840,745

39,372

Initial derivative expense (in Dollars)

$ 3,585,983

$ 0

$ 3,340,554

Weighted average remaining life

2 years 284 days

Minimum

Common stock, shares authorized (in Shares)

31,250,000

Warrant (in Shares)

479,533

Maximum

Common stock, shares authorized (in Shares)

250,000,000

Warrant (in Shares)

1,438,599

Convertible Debenture Warrants and Placement Agent Warrants

Dividend yield

0.00%

Risk free interest rate

0.22%

Fair value of warrants at inception (in Dollars)

$ 4,665,877

Number of warrants issued, shares (in Shares)

1,845,703

(in Dollars)

$ 1,325,323

Initial derivative expense (in Dollars)

$ 3,340,554

Convertible Debenture Warrants and Placement Agent Warrants | Minimum

Volatility factor

252.00%

weighted average remaining life

2 years 339 days

Convertible Debenture Warrants and Placement Agent Warrants | Maximum

Volatility factor

341.00%

weighted average remaining life

3 years

Convertible Debenture Warrants and Placement Agent Warrants One

Dividend yield

0.00%

Risk free interest rate

0.22%

Fair value of warrants at inception (in Dollars)

$ 933,177

Number of warrants issued, shares (in Shares)

369,141

Debt discount (in Dollars)

$ 933,177

Convertible Debenture Warrants and Placement Agent Warrants One | Minimum

Volatility factor

252.00%

weighted average remaining life

2 years 339 days

Convertible Debenture Warrants and Placement Agent Warrants One | Maximum

Volatility factor

341.00%

weighted average remaining life

3 years

Convertible Debenture Warrants and Placement Agent Warrants Two

Dividend yield

0.00%

Volatility factor

228.00%

Risk free interest rate

0.15%

weighted average remaining life

2 years 146 days

Fair value of warrants at inception (in Dollars)

$ 6,874,533

2017 Equity Plan

Common stock, shares authorized (in Shares)

475,000

Option granted, description

Any option granted under the 2017 Plan must provide for an exercise price of not less than 100% of the fair market value of the underlying shares on the date of grant and not less than $1.60 per share, but the exercise price of any ISO granted to an eligible employee owning more than 10% of our outstanding common stock must not be less than 110% of fair market value on the date of the grant. The plans further provide that with respect to ISOs the aggregate fair market value of the common stock underlying the options which are exercisable by any option holder during any calendar year cannot exceed $100,000.

Terms of grants, description

The term of each plan option and the manner in which it may be exercised is determined by the Board or the Compensation Committee, provided that no option may be exercisable more than 10 years after the date of its grant and, in the case of an incentive option granted to an eligible employee owning more than 10% of the common stock, no more than five years after the date of the grant.

Number of shares authorized by the plan (in Shares)

3,270,000

Options granted to purchase common stock (in Shares)

301,327

Exercise price (in Dollars per share)

$ 1.45

Award grant date value (in Dollars)

$ 435,969

Compensation expense over vesting period (in Dollars)

$ 145,323

$ 148,118

Description of vesting options

The options vest one third upon grants, one third on the first grant date anniversary and one third on the second grant date anniversary, subject to continued service by the directors and officers of the Company in their respective capacities as of each applicable vesting date.

Options | 2017 Equity Plan

Common stock, shares authorized (in Shares)

1,714,000

Options | 2017 Equity Plan

Options granted to purchase common stock (in Shares)

31,250

Award grant date value (in Dollars)

$ 98,500

Dividend yield

0.00%

Volatility factor

427.00%

Risk free interest rate

1.68%

weighted average remaining life

5 years

Description of vesting options

The options vest in full on May 23, 2020, subject to continued service as an advisor to the Company as of the vesting date.

Share-based Compensation Arrangement by Share-based Payment Award, Description

As of December 31, 2020, there was approximately $1,344,000 of total unrecognized compensation cost related to non-vested stock options which vest over time and is expected to be recognized over a period of three years, as follows: 2021, $808,000; 2022, $429,000 and 2023, $107,000.

Unrecognized compensation costs (in Dollars)

$ 1,344,000

Unrecognized compensation cost during fiscal 2021 (in Dollars)

808,000

Unrecognized compensation cost during fiscal 2022 (in Dollars)

429,000

Unrecognized compensation cost during fiscal 2023 (in Dollars)

107,000

Intrinsic value (in Dollars)

1,426,230

Intrinsic value, exercisable (in Dollars)

603,819

Employee | Options | 2017 Equity Plan

Options granted to purchase common stock (in Shares)

35,000

Exercise price (in Dollars per share)

$ 1.85

Options term

5 years

Award grant date value (in Dollars)

$ 64,743

Compensation expense over vesting period (in Dollars)

4,586

Dividend yield

0.00%

Volatility factor

345.00%

Risk free interest rate

0.44%

weighted average remaining life

5 years

Description of vesting options

The options will vest quarterly over three years.

Board of Directors Chairman | Options | 2017 Equity Plan

Options granted to purchase common stock (in Shares)

451,170

43,423

Exercise price (in Dollars per share)

$ 6.40

$ 3.52

Options term

5 years

Award grant date value (in Dollars)

$ 2,217,952

$ 149,730

Compensation expense over vesting period (in Dollars)

58,228

$ 91,502

Dividend yield

0.00%

Volatility factor

220.00%

397.00%

Risk free interest rate

2.26%

2.54%

weighted average remaining life

1 year 6 months

Description of vesting options

In May 2019, the Company granted to its Executive Chairman five-year options to purchase 451,170 common shares at $6.40 per share, which options shall vest subject to serving as Executive Chairman on November 14, 2020.

Board of Directors Chairman | Stock Awards | 2017 Equity Plan

Compensation expense over vesting period (in Dollars)

1,293,805

924,147

Director | Options | 2017 Equity Plan

Options granted to purchase common stock (in Shares)

50,000

Exercise price (in Dollars per share)

$ 2

Options term

5 years

Award grant date value (in Dollars)

$ 79,990

Compensation expense over vesting period (in Dollars)

$ 13,332

Dividend yield

0.00%

Volatility factor

345.00%

Risk free interest rate

0.27%

weighted average remaining life

5 years

Description of vesting options

The options will vest quarterly over three years with the first vesting on date of grant.

Vice President | Options | 2017 Equity Plan

Options term

5 years

Dividend yield

0.00%

Volatility factor

344.00%

Risk free interest rate

0.31%

weighted average remaining life

5 years

Vice President | Options | 2017 Equity Plan

Options granted to purchase common stock (in Shares)

250,000

Exercise price (in Dollars per share)

$ 1.85

Options term

5 years

Award grant date value (in Dollars)

$ 462,447

Compensation expense over vesting period (in Dollars)

$ 231,224

Dividend yield

0.00%

Volatility factor

345.00%

Risk free interest rate

0.31%

weighted average remaining life

5 years

Description of vesting options

The options will vest in twelve equal monthly installments on the last calendar day of each calendar month, with the first portion vesting on July 31, 2020, subject to continued employment with the Company.

Chief Financial Officer | Options | 2017 Equity Plan

Options term

5 years

Chief Financial Officer | Options | 2017 Equity Plan

Options granted to purchase common stock (in Shares)

26,087

Exercise price (in Dollars per share)

$ 2.50

Award grant date value (in Dollars)

$ 65,210

Compensation expense over vesting period (in Dollars)

65,210

Description of vesting options

The options will vest in six equal monthly installments on the last calendar day of each calendar month, with the first portion vesting on May 31, 2020, subject to serving as the Chief Financial Officer of the Company on each applicable vesting date, provided that the options shall vest in full upon the listing of the Company’s securities on NYSE American or the Nasdaq Capital Market.

Consultants | Options | 2017 Equity Plan

Compensation expense over vesting period (in Dollars)

47,987

$ 50,513

Volatility factor

250.00%

Risk free interest rate

0.15%

weighted average remaining life

3 years

Consultants | Options | 2017 Equity Plan

Options granted to purchase common stock (in Shares)

25,000

Exercise price (in Dollars per share)

$ 2.50

Options term

1 year

Award grant date value (in Dollars)

$ 49,304

Compensation expense over vesting period (in Dollars)

$ 49,304

Dividend yield

0.00%

Volatility factor

354.00%

Risk free interest rate

1.67%

weighted average remaining life

1 year

Description of vesting options

The options vested in full upon completion of a certain project, which occurred in the third quarter of 2020.

Chief Financial Officer One | Options | 2017 Equity Plan

Options granted to purchase common stock (in Shares)

431,251

Exercise price (in Dollars per share)

$ 2.50

Options term

5 years

Award grant date value (in Dollars)

$ 1,077,999

Compensation expense over vesting period (in Dollars)

$ 234,348

Dividend yield

0.00%

Volatility factor

344.00%

Risk free interest rate

0.31%

weighted average remaining life

5 years

Series A1 Convertible Redeemable Preferred Stock

weighted average remaining life

5 years

Warrants exercise price (in Dollars per share)

$ 0.80

Series D Preferred Stock | Minimum

Warrants exercise price (in Dollars per share)

$ 4.80

Warrants issued (in Shares)

8,594

Series D Preferred Stock | Maximum

Options term

5 years

Dividend yield

0.00%

Volatility factor

344.00%

Risk free interest rate

0.34%

Warrants exercise price (in Dollars per share)

$ 1.60

Warrants issued (in Dollars)

$ 26,465

Series D Preferred Stock | Warrants

Common stock purchase warrants (in Shares)

2,250,000

Warrants exercise price (in Dollars per share)

$ 0.80

Expire date

Sep. 1,
2023

Warrants issued (in Shares)

470,939

Exercise price (in Dollars per share)

$ 4.80

Change in derivative value of other expenses (in Dollars)

2,642,175

Other expense (in Dollars)

1,382,782

Other income (in Dollars)

1,138,604

Fair value of derivative liability (in Dollars)

$ 4,663,464

Series D Preferred Stock | Warrants | Minimum

Volatility factor

230.00%

Risk free interest rate

0.17%

weighted average remaining life

3 years 73 days

Series D Preferred Stock | Warrants | Maximum

Volatility factor

340.00%

Risk free interest rate

0.36%

weighted average remaining life

4 years 146 days

Series D Preferred Stock | 2017 Equity Plan

Number of shares authorized by the plan (in Shares)

2,770,000

Series D Preferred Stock One | Warrants

Dividend yield

0.00%

Volatility factor

366.00%

Risk free interest rate

1.655%

Fair value of derivative liability (in Dollars)

$ 612,042

Series D Preferred Stock One | Warrants | Minimum

weighted average remaining life

4 years 3 months

Series D Preferred Stock One | Warrants | Maximum

weighted average remaining life

4 years 153 days

Series A1 Preferred Stock

Dividend yield

0.00%

Volatility factor

380.00%

Risk free interest rate

2.74%

weighted average remaining life

5 years

Warrants issued (in Dollars)

$ 288,000

Series D Preferred Stock Warrants

Warrants issued (in Shares)

2,223,438

Common Stock

Common stock, shares authorized (in Shares)

250,000,000

Series A Preferred Stock

Warrants exercise price (in Dollars per share)

$ 0.80

Stock Options and Warrants (D_5

Stock Options and Warrants (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		12 Months Ended
Stock Options and Warrants (Details Narrative) - USD ($)	Oct. 02, 2020	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Exercise price (in Dollars per share)				$ 2.24
Award grant date value (in Dollars)	$ 3
Initial derivative expense		$ 3,585,983	$ 0	$ 3,340,554
Stock Options Granted
Compensation expense		$ 260,440
Embedded Derivative
Dividend yield		0.00%
Embedded Derivative \| Minimum
Term		3 years
Volatility factor		209.00%
Risk free interest rate		0.35%
Embedded Derivative \| Maximum
Term		4 years 1 month 6 days
Volatility factor		308.00%
Risk free interest rate		0.635%
Series D Warrants
Other income related to change in fair value of derivative		$ 478,295
Fair value of embedded derivative		$ 3,812,098
Warrants cancelled		133,341
Reclassification of derivative value of warrants to paid in capital		$ 373,070
2021 Debenture Warrants
Term		3 years
Dividend yield		0.00%
Fair value of warrants		$ 5,040,080
Number of warrants issued, shares		1,926,865
Debt discount		$ 1,454,097
Initial derivative expense		$ 3,585,983
2021 Debenture Warrants \| Minimum
Volatility factor		215.00%
Risk free interest rate		0.17%
2021 Debenture Warrants \| Maximum
Volatility factor		216.00%
Risk free interest rate		0.19%
Placement Agent Warrants
Term		3 years
Dividend yield		0.00%
Volatility factor		215.00%
Fair value of warrants		$ 919,979
Number of warrants issued, shares		349,876
Debt discount		$ 919,979
Placement Agent Warrants \| Minimum
Risk free interest rate		0.17%
Placement Agent Warrants \| Maximum
Risk free interest rate		0.19%
Convertible Debenture Warrants and Placement Agent Warrants
Dividend yield		0.00%
Other income related to change in fair value of derivative		$ 150,326
Fair value of embedded derivative		$ 12,684,266
Convertible Debenture Warrants and Placement Agent Warrants \| Minimum
Term		2 years 1 month 28 days
Volatility factor		212.00%
Risk free interest rate		0.16%
Convertible Debenture Warrants and Placement Agent Warrants \| Maximum
Term		2 years 10 months 6 days
Volatility factor		220.00%
Risk free interest rate		0.35%
March 9, 2021 \| 2017 Equity Incentive Plan
Options granted to purchase common stock (in Shares)		397,500
Exercise price (in Dollars per share)		$ 3.45
Term		5 years
Award grant date value (in Dollars)		$ 1,371,231
Compensation expense over vesting period (in Dollars)		$ 85,702
Dividend yield		0.00%
Volatility factor		346.00%
Risk free interest rate		0.80%
Weighted average remaining life		5 years
Vesting initial vesting date		June 9, 2021
Vesting period		1 year
February 10, 2021 \| 2017 Equity Incentive Plan \| Director
Options granted to purchase common stock (in Shares)		50,000
Exercise price (in Dollars per share)		$ 2.70
Term		5 years
Award grant date value (in Dollars)		$ 134,896
Compensation expense over vesting period (in Dollars)		$ 6,300
Dividend yield		0.00%
Volatility factor		354.00%
Risk free interest rate		0.80%
Weighted average remaining life		5 years
Vesting initial vesting date		May 10, 2021
Vesting period		3 years
March 24, 2021 \| 2017 Equity Incentive Plan \| Director
Options granted to purchase common stock (in Shares)		50,000
Exercise price (in Dollars per share)		$ 3.25
Term		5 years
Award grant date value (in Dollars)		$ 162,491
Compensation expense over vesting period (in Dollars)		$ 1,128
Dividend yield		0.00%
Volatility factor		359.00%
Risk free interest rate		0.83%
Weighted average remaining life		5 years
Vesting initial vesting date		June 24, 2021
Vesting period		3 years

Commitments and Contingencies_2

Commitments and Contingencies (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Operating office lease	$ 269,054	$ 269,054	$ 269,054
Less accumulated reduction	(146,757)	(128,412)	(55,034)
Balance	$ 122,297	$ 140,642	$ 214,020

Commitments and Contingencies_3

Commitments and Contingencies (Details 1) - USD ($)	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Total lease liability	$ 269,054	$ 269,054	$ 269,054
Reduction of lease liability	(146,757)	(128,412)	(55,034)
Operating lease right of use asset	122,297	140,642	214,020
Less short term portion	(73,378)	(73,378)	(73,378)
Long term portion	$ 48,919	$ 67,264	$ 140,642

Commitments and Contingencies_4

Commitments and Contingencies (Details 2) - USD ($)	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
2021	$ 67,815	$ 89,736
2022	82,885	82,885
Total minimum non-cancellable operating lease payments	150,700	172,621
Less discount to fair value	(28,403)	(31,979)
Operating lease right of use asset	$ 122,297	$ 140,642	$ 214,020

Commitments and Contingencies_5

Commitments and Contingencies (Details Narrative) - USD ($)	1 Months Ended			3 Months Ended			12 Months Ended
Commitments and Contingencies (Details Narrative) - USD ($)	Dec. 22, 2020	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Sublease expires, description			The sublease expires in November 2022.			The sublease expires in November 2022.
Borrowing rate							10.00%
Right of use asset			$ 269,054			$ 269,054
Lease costs of amount				$ 37,582	$ 37,910		$ 150,851	$ 111,689
Base rent				21,921	21,234		86,997	63,705
Other expenses				$ 15,661	$ 16,676		$ 63,854	$ 47,984
Purchase price	$ 1,255,000
Covid-19, description		The extent to which the COVID-19 pandemic will impact our operations, ability to obtain financing or future financial results is uncertain at this time. Due to the effects of COVID-19, the Company took steps to streamline certain expenses, such as temporarily cutting certain executive compensation packages by approximately 20%
Maximum
Lease payments per month			7,535			7,535
Minimum
Lease payments per month			$ 7,078			$ 7,307

Commitments and Contingencies_6

Commitments and Contingencies (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended			12 Months Ended
Commitments and Contingencies (Details Narrative) - USD ($)	Mar. 31, 2019	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Sublease expires, description	The sublease expires in November 2022.			The sublease expires in November 2022.
Borrowing rate					10.00%
Right of use asset	$ 269,054			$ 269,054
Lease costs		$ 37,582	$ 37,910		$ 150,851	$ 111,689
Base rent		21,921	21,234		86,997	63,705
Other expenses		$ 15,661	$ 16,676		$ 63,854	$ 47,984
Minimum
Lease payments per month	7,078			7,307
Maximum
Lease payments per month	$ 7,535			$ 7,535

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	1 Months Ended	2 Months Ended	3 Months Ended		9 Months Ended	12 Months Ended
Related Party Transactions (Details Narrative) - USD ($)	May 31, 2019	Jun. 30, 2019	Mar. 31, 2021	Mar. 31, 2020	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Apr. 30, 2019
License agreement description						The Company has agreed to pay to Genesys (now called Opptly) a monthly license fee of $5,000 beginning June 29, 2019 and an annual fee of $1,995 for each recruiter being licensed under the License Agreement along with other fees that may be incurred.	The Company has agreed to pay the consultant a retainer of $10,000 per month as a non-recoverable draw against any finder fees earned. The Company has also agreed to pay the consultant the sum of $5,500 per month for three years ($198,000 total) as a finder’s fee for introducing Genesys to the Company. This payment is included in the $10,000 monthly retainer payment.
Market value of shares							$ 240,000
Settlement value							10,000
Consulting fees expense			$ 13,500	$ 13,500
Finder's fee accrued compensation						$ 104,500	148,500
Monthly fee expense accrued						18,000
Service agreement description					The initial term of the Services Agreement is five years, whereupon it shall automatically renew for additional successive 12-month terms until terminated by either party by submitting a 90-day prior written notice of non-renewal. The firm was formed outside of the United States solely for the purpose of performing services for the Company and has no other clients. Our Chief Technology Officer is an employee of this firm and exerts control over the firm. Pursuant to the Services Agreement, the Company has agreed to pay Recruiter.com Mauritius fees in the amount equal to the actualized documented costs incurred by Recruiter.com Mauritius in rendering the services pursuant to the Services Agreement. Payments to this firm were $235,444 and $181,400 for the years ended December 31, 2020 and 2019, respectively, and are included in product development expense in our consolidated statement of operations.
Payable amount owed						73,352
Related party interest expense							12,276
Placement revenue						31,041
Accounts receivable						21,981
Related Party Transaction
License agreement description								we entered into a marketing agreement with an entity controlled by a consultant (who is also a principal shareholder and former noteholder of the Company). The agreement provides for payment to this entity of 10% of applicable revenue generated through the use of the entities database. The agreement also provides for the payment to us of 10% of the revenue generated by the entity using our social media groups.
Payments to firm						$ 235,444	181,400
Related party transaction, description						Revenue related to customers processed by Icon Canada is recognized on a gross basis the same as other revenues and was $140,642 and $208,158 for the years ended December 31, 2020 and 2019, respectively. EOR costs related to customers processed by Icon Canada was $131,546 and $194,641 for the years ended December 31, 2020 and 2019, respectively. Currently, there is no intercompany agreement for those charges, and they are calculated on a best estimate basis. As of December 31, 2020, the Company owes Icon $706,515 in payables and Icon Canada owes $19,143 to the Company. During the years ended December 31, 2020, we charged to cost of revenue $1,232,359 and $1,887,726, respectively, related to services provided by Icon as our employer of record. During the years ended December 31, 2020 and 2019, we charged to operating expenses $271,163 and $191,729, respectively, related to management fees, rent and other administrative expense.
Consultants
Shares value of another company							$ 250,000
Warrants issued (in Shares)							85,938
Genesys
Finder's fee accrued compensation			93,500
Monthly fee expense accrued			$ 22,500
Operating expenses						$ 167,157	$ 93,671
Consultants
Accrued fees forgiven									$ 187,500
Consulting fees expense						$ 54,000	$ 238,500
Series D Preferred Stock
Shares issued (in Shares)	29,975
Series D Preferred Stock \| Consultants
Shares issued (in Shares)							13,750
Series D Preferred Stock \| Consultants
Shares issued (in Shares)		13,750

Related Party Transactions (D_2

Related Party Transactions (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
Related Party Transactions (Details Narrative) - USD ($)	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Marketing agreement description					During 2018 we entered into a marketing agreement with an entity controlled by a consultant (who is also a principal shareholder and former noteholder of the Company).
Marketing agreement - payment to entity					10.00%
Marketing agreement - payment from entity					10.00%
Consulting agreement description				During 2019 we entered into a two year non-exclusive consulting agreement with a principal shareholder to act as Company’s consultant with respect to introducing the Company to potential acquisition and partnership targets.
Payment of retainer to consultant per month				$ 10,000
Finders fee paid per month				$ 5,500
Finders fee payment term				3 years
Consulting fees expense	$ 13,500	$ 13,500
Finder's fee accrued compensation			$ 104,500	$ 148,500
Monthly fee expense accrued			18,000
Technology services agreement description				Under a technology services agreement entered into on January 17, 2020, we use a related party firm of the Company, Recruiter.com Mauritius, for software development and maintenance related to our website and the platform underlying our operations. This arrangement was oral prior to January 17, 2020. The initial term of the Services Agreement is five years, whereupon it shall automatically renew for additional successive 12-month terms until terminated by either party by submitting a 90-day prior written notice of non-renewal. The firm was formed outside of the United States solely for the purpose of performing services for the Company and has no other clients. Our Chief Technology Officer is an employee of this firm and exerts control over the firm. Pursuant to the Services Agreement, the Company has agreed to pay Recruiter.com Mauritius fees in the amount equal to the actualized documented costs incurred by Recruiter.com Mauritius in rendering the services pursuant to the Services Agreement.
Payable amount owed			73,352
Amounts charged to cost of revenue	17,745	0
Related party interest expense				$ 12,276
Placement revenue			31,041
Accounts receivable			21,981
Genesys
Finder's fee accrued compensation	93,500
Monthly fee expense accrued	22,500
Operating expenses			$ 167,157	$ 93,671
Recruiter.com Mauritius
Payments to firm	57,988	60,979
Opptly
Monthly fee expense accrued	5,000
Annual fees for licensing	1,995
Operating expenses	40,114	38,477
Payable amount owed	73,466
Icon
Operating expenses	73,018	70,941
Payable amount owed	835,810
Revenues from customers	35,232	33,227
Amounts charged to cost of revenue	154,572	624,314
Related party interest expense	12,273
Placement revenue	970	6,410
Accounts receivable	22,951
Icon Canada
Accounts receivable	21,431
Employer of Record ("EOR") Costs	32,944	$ 31,070
Related Party
Payable amount owed	$ 11,944

Business Combinations (Details)

Business Combinations (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Accounts receivable		$ 768,005
Customer contracts		183,107
License		1,726,965
Goodwill		6,517,315
Accounts payable		(532,292)
Deferred revenue		(63,100)
Total estimated fair value of the assets acquired		$ 8,600,000
Scouted Asset Purchase
Intangible assets, including sales and client relationships, contracts, intellectual property, partnership and vendor agreements and certain other assets	$ 1,805,183
Accounts payable	0
Total estimated fair value of the assets acquired	1,805,183
Upsider Asset Purchase
Intangible assets, including sales and client relationships, contracts, intellectual property, partnership and vendor agreements and certain other assets	4,047,848
Accounts payable	(108,500)
Total estimated fair value of the assets acquired	$ 3,939,348

Business Combination (Details 1

Business Combination (Details 1) - USD ($)	3 Months Ended		12 Months Ended
Business Combination (Details 1) - USD ($)	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2019
Business Combinations [Abstract]
Revenue	$ 3,315,311	$ 2,580,491	$ 7,799,626
Net Loss	$ (6,250,817)	$ (2,545,822)	$ (12,672,671)
Loss per common share, basic (in Dollars per share)	$ (0.86)	$ (0.48)	$ (8.86)
Loss per common share, diluted (in Dollars per share)	$ (0.86)	$ (0.48)	$ (8.86)

Business Combination (Details N

Business Combination (Details Narrative) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended
	Mar. 31, 2019	Mar. 29, 2019
Business Combinations [Abstract]
Total acquisition price	$ 8.6
Purchase consideration shares	200,000
Beneficial ownership limitation, percentage	4.99%
Number of common shares into which the preferred is convertible	2,500,000
Preferred stock, quoted value		$ 8.6
Quoted closing price		$ 3.44

Business Combination (Details_2

Business Combination (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended
Business Combination (Details Narrative) - USD ($)	Jan. 31, 2021	Mar. 31, 2019	Mar. 31, 2021	Mar. 25, 2021
Total acquisition price		$ 8,600,000
Purchase consideration shares		200,000
Scouted Asset Purchase
Total acquisition price	$ 1,625,183
Purchase consideration shares	560,408
Price per share	$ 2.90
Shares held in reserve, recorded as contingent consideration	82,877
Cash consideration	$ 180,000
Total purchase price consideration	$ 1,800,000
Upsider Asset Purchase
Price per share				$ 3.15
Shares held in reserve, recorded as contingent consideration			129,851
Cash consideration			$ 69,983
Total purchase price consideration				$ 3,900,000
Shares received by shareholders of acquiree			807,734
Value of shares received by shareholders of acquiree				2,544,362
Earnout consideration				1,394,760
Fair value of earnout consideration				$ 1,325,003

Income Taxes (Details)

Income Taxes (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Deferred tax assets (liabilities):
Net operating loss carryover	$ 3,972	$ 1,776
Intangibles amortization	728	701
Accrued compensation		17
Stock compensation		21
Capital losses	4	196
Bad debt allowance	11	5
Other	16
Deferred revenue	(20)	(35)
Total deferred tax assets, net	4,711	2,681
Less: valuation allowance	(4,711)	(2,681)
Net deferred tax assets

Income Taxes (Details 1)

Income Taxes (Details 1)	12 Months Ended
Income Taxes (Details 1)	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Statutory federal income tax rate	(21.00%)	(21.00%)
State income taxes, net of federal benefits	0.10%	(1.10%)
Non-deductible items	14.00%	6.60%
True ups	(5.10%)
Change in valuation allowance	12.00%	15.50%
Effective income tax rate

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
Income Taxes (Details Narrative) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Description of net operating loss	The Company has, subject to limitation, approximately $18.9 million of net operating loss carryforwards (“NOL”) at December 31, 2020, of which approximately $7.1 million will expire at various dates through 2037 and approximately $11.8 million can be carried forward indefinitely.
Net operating loss carryforwards	$ 18,900,000
Valuation allowance, percentage	100.00%
Valuation allowance	$ 2,029,000	$ 1,829,000
Income tax, description	In general, an ownership change, as defined by Section 382 and 383, results from transactions increasing ownership of certain stockholders or public groups in the stock of the corporation by more than 50 percentage points over a three-year period. The Company has not completed an IRC Section 382/383 analysis.
Corporate tax rate	21.00%

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	1 Months Ended				3 Months Ended		12 Months Ended
Subsequent Events (Details Narrative) - USD ($)	Jan. 31, 2021	Nov. 30, 2020	Jun. 30, 2020	Mar. 31, 2019	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019	Nov. 23, 2020
Convertible debentures, description							The Debentures mature in January 2022 on the one year anniversary, subject to a six-month extension at the Company’s option. The Debentures bear interest at 8% per annum payable quarterly, subject to an increase in case of an event of default as provided for therein. The Debentures are convertible into shares of the Company’s common stock (the “Common Stock”) at any time following the date of issuance at the Purchasers’ option at a conversion price of $1.60 per share, subject to certain adjustments. The Debentures are subject to mandatory conversion in the event the Company closes an equity offering of at least $5,000,000 resulting in the listing of the Common Stock on a national securities exchange. The Debentures rank senior to all existing and future indebtedness of the Company and its subsidiaries, except for approximately $95,000 of outstanding senior indebtedness. In addition, the Debentures rank pari-passu with, and amounts owing thereunder shall be paid concurrently with, payments owing pursuant to and in connection with that certain offering by the Company of 12.5% Original Issue Discount Senior Subordinated Secured Convertible Debentures due May 28, 2021 consummated in May and June 2020 in the aggregate principal amount of $2,953,125.
Issuance of shares							438,553
Cash paid for acquisition (in Dollars)					$ 249,983	$ 0
Stock Issued During Period, Value, Acquisitions (in Dollars)
Principal amount (in Dollars)									$ 250,000
Series D Preferred Stock
Issuance of shares			157,000				663,476
Number of Series D shares converted to common							53,078
Number of Series D shares cancelled							8,755
Issuance of common shares for Scouted acquisitions, (in Shares)
Stock Issued During Period, Value, Acquisitions (in Dollars)
Series E Preferred Stock
Issuance of common shares for Scouted acquisitions, (in Shares)				775,000
Stock Issued During Period, Value, Acquisitions (in Dollars)
Series F Preferred Stock
Issuance of shares							202,988
Number of Series F preferred converted to common							16,239
Issuance of common shares for Scouted acquisitions, (in Shares)
Stock Issued During Period, Value, Acquisitions (in Dollars)
Series D Warrant
Number of warrants cancelled							5,000
Subsequent Event
Purchase agreements, description	the Company agreed to sell to the Purchasers a total of (i) $2,799,000 in the aggregate principal amount of 12.5% Original Issue Discount Senior Subordinated Secured Convertible Debentures (the “Debentures”), and (ii) 1,749,375 common stock purchase warrants (the “Warrants”), which represents 100% warrant coverage. The Company received a total of $2,488,000 in gross proceeds from the offerings, taking into account the 12.5% original issue discount, before deducting offering expenses and commissions, including the placement agent’s commission of $241,270 (10% of the gross proceeds less $7,500 paid to its legal counsel) and fees related to the offering of the Debentures of approximately $90,500. The Company also agreed to issue to the placement agent, as additional compensation, 349,876 common stock purchase warrants exercisable at $2.00 per share (the “PA Warrants”). Joseph Gunnar & Co. LLC acted as placement agent for the offering of the Debentures.
Issuance of common shares for Scouted acquisitions, (in Shares)	514,666
Acquisition shares to be held in reserve	76,113
Cash paid for acquisition (in Dollars)	$ 180,000
Stock Issued During Period, Value, Acquisitions (in Dollars)	1,600,000
Intangible assets acquired (in Dollars)					$ 1,600,000
Subsequent Event \| Paycheck Protection Program Loan
Loan amount forgiven (in Dollars)	$ 24,750
Restricted Stock \| Subsequent Event
Issuance of common shares for Scouted acquisitions, (in Shares)	1,441,065
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Grant Date Intrinsic Value (in Dollars per share)	$ 2.80
Purchase Agreements
Warrants exercise period							3 years
Warrant exercise price (in Dollars per share)							$ 2
Principal amount, percentage							130.00%
Convertible Debt
Issuance of shares							107,337
Conversion of principal amount (in Dollars)							$ 171,137
Interest converted to shares (in Dollars)							$ 602
Convertible debt (in Dollars)		$ 250,000
Principal amount (in Dollars)		$ 283,984
Original issue discount		12.50%
Convertible Debt \| Subsequent Event
Number of warrants	177,490

Subsequent Events (Details Na_2

Subsequent Events (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended	12 Months Ended
Subsequent Events (Details Narrative) - USD ($)	Nov. 23, 2020	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Stock options exercise price			$ 2.24
Proceeds from promissory note		$ 250,000	$ 398,545	$ 45,005
Promissory note date		May 6, 2021
Interest		12.00%
Maturity date	Mar. 24, 2021	May 6, 2023
Convertible Debentures
Shares issued per conversion		44,219
Principal of convertible debentures		$ 70,750
One Wire Holdings, LLC
Business acquisition description		Effective May 10, 2021, we, through a wholly-owned subsidiary, entered into an Asset Purchase Agreement and Plan of Reorganization (the “APA”) with OneWire Holdings, LLC, a Delaware limited liability company (“OneWire”), to acquire all the assets and several liabilities of OneWire (the “OneWire Purchase”).
Consideration, in shares		338,318
Consideration, fair value of shares		$ 1,255,000
Consideration price per share		$ 3.231894
Consideration shares held in reserve		77,664
Common Stock
Shares issued per conversion		853,000
Shares issued for services, shares		50,000
Shares issued for services, amount		$ 152,500
Preferred Stock Series D
Shares issued per conversion		(68,312)
Common Stock to be Issuable for Acquisitions \| Upsider Acquisition
Shares issued pursuant to acquisition		677,883
Common Stock Options
Stock options granted, shares		126,000
Stock options exercise price		$ 3.25
Options term		5 years