@font-face{font-family:Golos Text;font-style:normal;font-weight:400;font-display:swap;src:url(/build/assets/q5uXsoe9Lv5t7Meb31EcOR9UdVTNs822plVRRQ5c-rTrl7nRs.ttf) format("truetype")}@font-face{font-family:Golos Text;font-style:normal;font-weight:500;font-display:swap;src:url(/build/assets/q5uXsoe9Lv5t7Meb31EcOR9UdVTNs822plVjRQ5c-DbDyOPzh.ttf) format("truetype")}@font-face{font-family:Golos Text;font-style:normal;font-weight:600;font-display:swap;src:url(/build/assets/q5uXsoe9Lv5t7Meb31EcOR9UdVTNs822plWPQg5c-D6_vVcge.ttf) format("truetype")}@font-face{font-family:Golos Text;font-style:normal;font-weight:700;font-display:swap;src:url(/build/assets/q5uXsoe9Lv5t7Meb31EcOR9UdVTNs822plW2Qg5c-CMK7_dAR.ttf) format("truetype")}@font-face{font-family:Golos Text;font-style:normal;font-weight:800;font-display:swap;src:url(/build/assets/q5uXsoe9Lv5t7Meb31EcOR9UdVTNs822plXRQg5c-DfPqii0h.ttf) format("truetype")}@font-face{font-family:Golos Text;font-style:normal;font-weight:900;font-display:swap;src:url(/build/assets/q5uXsoe9Lv5t7Meb31EcOR9UdVTNs822plX4Qg5c-CurKaaL0.ttf) format("truetype")}@font-face{font-family:Literata;font-style:normal;font-weight:400;font-display:swap;src:url(/build/assets/literata-or3PQ6P12-iJxAIgLa78DkrbXsDgk0oVDaDPYLanFLHpPf2TbBG_F_Y-gh0jbn9q.ttf) format("truetype")}@font-face{font-family:Literata;font-style:normal;font-weight:500;font-display:swap;src:url(/build/assets/literata-or3PQ6P12-iJxAIgLa78DkrbXsDgk0oVDaDPYLanFLHpPf2TbCO_F_Y-D_8qYpwb.ttf) format("truetype")}@font-face{font-family:Literata;font-style:normal;font-weight:600;font-display:swap;src:url(/build/assets/literata-or3PQ6P12-iJxAIgLa78DkrbXsDgk0oVDaDPYLanFLHpPf2TbM-4F_Y-BFihwz7D.ttf) format("truetype")}:root{--paper: #f6f7fa;--sheet: #ffffff;--ink: #20232f;--muted: #626877;--line: #d9deea;--leaf: #eaf0ff;--clay: #315ddf;--serif: "Literata", Georgia, serif;--sans: "Golos Text", system-ui, sans-serif;--focus: #315ddf}*{box-sizing:border-box}html{scroll-behavior:auto;scroll-padding-top:32px}body{margin:0;background:var(--paper);color:var(--ink);font-family:var(--sans);font-size:16px;line-height:1.65;-webkit-font-smoothing:antialiased}h1,h2,h3,h4,p{margin-top:0}h1,h2,h3{line-height:1.2;font-weight:500}h1,h2{font-family:var(--serif);letter-spacing:-.045em}h1{font-size:clamp(42px,5vw,68px);margin-bottom:24px}h2{font-size:36px;margin-bottom:24px}h3{font-size:21px;letter-spacing:-.02em}p{margin-bottom:24px}a{color:inherit;text-decoration:none}a:hover{text-decoration:underline;text-underline-offset:5px}button,input,select{font:inherit}button,a,input,select,summary{-webkit-tap-highlight-color:transparent}button{cursor:pointer}button:disabled{cursor:default;opacity:.45}a:focus-visible,button:focus-visible,summary:focus-visible{outline:2px solid var(--focus);outline-offset:4px}input:focus,select:focus{outline:2px solid var(--focus);outline-offset:1px}button{color:var(--ink)}b,strong{font-weight:600}small{font-size:12px}em{font-style:normal;color:var(--clay)}.wrap{width:min(1200px,calc(100% - 80px));margin-inline:auto}.narrow{max-width:800px}.muted{color:var(--muted)}.desktop{display:block}.skip{position:absolute;left:16px;top:-60px;z-index:10;background:var(--sheet);padding:12px}.skip:focus{top:16px}.section-label{font-size:13px;letter-spacing:.02em;color:var(--muted);margin-bottom:24px}.small-link{font-size:13px;color:var(--muted);text-decoration:underline;text-underline-offset:4px}.inline-action{display:inline-block;font-size:14px;font-weight:500;text-decoration:underline;text-underline-offset:5px}.text-link{display:inline-flex;align-items:center;gap:10px;background:none;border:0;padding:4px 0;min-height:44px;font-size:14px;text-decoration:underline;text-underline-offset:5px;color:var(--ink)}.button{display:inline-flex;align-items:center;justify-content:center;min-height:50px;padding:12px 22px;background:var(--ink);color:var(--sheet);border:1px solid var(--ink);border-radius:3px;font-size:14px;font-weight:500;line-height:1.5}.button:hover{background:#254bc1;text-decoration:none}.button-secondary{background:transparent;color:var(--ink)}.header{border-bottom:1px solid var(--line)}.header-inner{display:flex;align-items:center;min-height:96px;gap:80px}.logo{display:inline-flex;align-items:center;gap:12px;white-space:nowrap;text-decoration:none!important}.brand-name{font-size:30px;font-weight:650;letter-spacing:-1.4px;line-height:1}.brand-symbol{display:inline-flex;position:relative;width:30px;height:27px;border-right:3px solid currentColor;flex-direction:column;justify-content:space-between;padding:3px 0 4px;flex:none}.brand-symbol i{display:block;height:3px;background:currentColor;width:100%;position:relative}.brand-symbol i:last-child{width:68%}.brand-symbol:after{content:"";position:absolute;bottom:0;left:0;width:100%;height:3px;background:currentColor}.header nav{display:flex;align-items:center;gap:32px;font-size:14px}.header nav a{padding-block:28px}.header nav .active{font-weight:600;text-decoration:underline;text-underline-offset:8px}.header-caption{margin-left:auto;font-size:12px;color:var(--muted)}.home-hero{display:grid;grid-template-columns:1.25fr 1fr;gap:90px;align-items:center;padding-block:76px 80px}.home-intro h1{font-size:clamp(48px,5vw,69px);line-height:1.13;margin-bottom:30px;letter-spacing:-.055em}.lead{font-size:17px;line-height:1.8;color:var(--muted)}.hero-actions{display:flex;align-items:center;gap:26px;margin-top:32px}.hero-ledger{padding:34px 32px 26px;background:var(--leaf);position:relative;border:1px solid #c6d3f6;box-shadow:7px 7px 0 var(--paper),8px 8px #c6d3f6;font-variant-numeric:tabular-nums}.ledger-top{display:flex;justify-content:space-between;gap:12px;border-bottom:1px solid #c6d3f6;padding-bottom:23px;margin-bottom:10px;font-size:12px}.ledger-top span:last-child{color:var(--muted)}.ledger-row{display:flex;justify-content:space-between;gap:15px;padding-block:16px;align-items:baseline}.ledger-row>b{font-size:27px;font-weight:500;letter-spacing:-1px}.ledger-row span{font-size:15px}.ledger-row small{font-size:17px}.tax-row{padding-bottom:25px}.tax-row b{font-size:21px}.tax-row>span small{font-size:12px;margin-left:8px}.ledger-total{border-top:4px double var(--ink);padding-top:24px;display:flex;flex-direction:column;gap:8px}.ledger-total>span{font-size:15px}.ledger-total strong{font-size:clamp(40px,4vw,54px);font-weight:550;letter-spacing:-2px;line-height:1.2}.ledger-total strong small{font-size:34px}.hero-ledger p{font-size:12px;color:#536078;line-height:1.8;margin:20px 0 0}.section-heading{display:flex;justify-content:space-between;align-items:baseline;gap:24px;margin-bottom:28px}.section-heading h2,.section-heading h3{margin:0}.situations{padding-bottom:70px}.situation-grid{display:grid;grid-template-columns:repeat(4,1fr);border-top:1px solid var(--ink);border-bottom:1px solid var(--line)}.situation{padding:24px 26px 28px 0;position:relative;text-decoration:none!important}.situation+.situation{padding-left:26px;border-left:1px solid var(--line)}.category-number{font-size:12px;font-family:var(--sans);font-weight:500;color:var(--clay);letter-spacing:0;margin-right:14px}.situation>.category-number{display:block;margin-bottom:25px}.situation h3{font-size:20px;margin-bottom:12px}.situation p{font-size:14px;color:var(--muted);line-height:1.8;margin:0}.situation:hover h3{text-decoration:underline;text-underline-offset:5px}.salary-section{padding-bottom:80px}.salary-section>.section-heading h2{font-size:38px}.calculator{display:grid;grid-template-columns:minmax(0,1.45fr) minmax(0,1fr);background:var(--sheet);border:1px solid var(--line);border-top:2px solid var(--ink)}.calc-form{padding:32px 34px}.calc-tabs{display:flex;border-bottom:1px solid var(--line);margin:-5px 0 32px;gap:8px;flex-wrap:wrap}.calc-tabs button{min-height:44px;padding:8px 10px 13px;background:transparent;border:0;border-bottom:3px solid transparent;margin-bottom:-1px;font-size:12px;color:var(--muted)}.calc-tabs button[aria-pressed=true]{border-bottom-color:var(--ink);font-weight:600;color:var(--ink)}.field{display:block;min-width:0;margin-bottom:23px}.field>span{display:block;font-size:14px;line-height:1.55;font-weight:450;margin-bottom:10px}.input-wrap{position:relative}.field input,.field select{height:54px;width:100%;padding:12px 90px 12px 16px;border:1px solid #adb8cf;border-radius:3px;background:var(--sheet);color:var(--ink);font-variant-numeric:tabular-nums}.field input[type=date]{padding-right:10px;font-size:14px}.field input[type=number]{appearance:textfield;-moz-appearance:textfield}.field input::-webkit-outer-spin-button,.field input::-webkit-inner-spin-button{appearance:none;margin:0}.input-wrap>span{position:absolute;right:15px;top:50%;transform:translateY(-50%);font-size:12px;color:var(--muted);pointer-events:none}.field small{display:block;font-size:12px;color:var(--muted);line-height:1.65;margin-top:9px}.main-field input{font-size:32px;height:72px;font-weight:500;padding-right:110px;letter-spacing:-.8px}.main-field .field{margin-bottom:14px}.quick-values{display:flex;gap:9px;flex-wrap:wrap;margin-bottom:27px}.quick-values button{background:none;border:1px solid var(--line);border-radius:2px;min-height:36px;padding:5px 12px;font-size:12px}.quick-values .selected{background:var(--leaf);border-color:#9bb0ed}.field-grid{display:grid;grid-template-columns:1fr 1fr;gap:16px}.field-grid input{padding-right:55px}.field-grid .field{min-width:0}.field-grid input[type=date]{padding-inline:10px}.extra-settings{margin-top:24px;border-top:1px solid var(--line);padding-top:17px}.extra-settings summary{display:flex;align-items:center;gap:8px;min-height:44px;cursor:pointer;font-size:13px;color:var(--ink);list-style:none}.extra-settings summary::-webkit-details-marker{display:none}.extra-settings summary>svg:last-child{margin-left:auto}.extra-settings[open] summary{margin-bottom:20px}.extra-settings>small,.extra-settings>p{font-size:12px;line-height:1.7}.calc-note{font-size:12px;color:var(--muted);line-height:1.8;display:flex;align-items:flex-start;gap:10px;margin-top:26px}.calc-note svg{flex:none;margin-top:3px}.result-panel{border-left:1px solid var(--line);background:#eef2fc;padding:33px 34px;min-width:0;min-height:420px;font-variant-numeric:tabular-nums}.result-eyebrow{font-size:12px;color:var(--muted);margin-bottom:28px}.result-eyebrow .status-dot{display:none}.result-label{font-size:15px;color:#56627a;margin-bottom:12px}.result-amount{font-size:clamp(36px,3.7vw,48px);font-weight:550;letter-spacing:-1.9px;line-height:1.25;overflow-wrap:anywhere}.result-amount-sub{font-size:12px;color:var(--muted);margin-top:12px}.result-lines{margin-top:32px;border-bottom:4px double #9aaedc;padding-bottom:19px}.result-lines>div{display:flex;justify-content:space-between;gap:18px;margin:15px 0;align-items:baseline;font-size:14px}.result-lines b{font-weight:500;white-space:nowrap}.result-lines small{font-size:12px;margin-left:7px}.legend-dot{display:none}.money-bar{height:5px;background:#c7d3ef;margin-top:29px}.money-bar>div{height:100%;background:var(--ink)}.result-divider{height:0;margin:22px 0}.result-tip{display:flex;gap:10px;color:var(--muted);align-items:start}.result-tip p{font-size:12px;line-height:1.8;margin:0}.result-tip svg{flex:none;margin-top:3px}.result-tip span{font-size:12px}.outline-button{min-height:48px;width:100%;background:none;border:1px solid #9cb0df;border-radius:2px;margin-top:27px;padding:10px 14px;display:flex;align-items:center;justify-content:center;font-size:13px}.outline-button:hover{background:var(--leaf)}.pay-dates{font-size:12px;display:flex;gap:9px;margin-top:22px;color:var(--muted);line-height:1.75}.pay-dates svg{margin-top:4px;flex:none}.result-explanation{font-size:13px;line-height:1.9;color:var(--muted);margin-bottom:0}.calculation-loading{font-size:15px;color:var(--muted);padding-top:40px}.error{font-size:14px;line-height:1.8;color:#963d38;background:#fff0ee;padding:16px;border-left:3px solid var(--clay)}.advance-split{padding-top:18px;margin-top:24px;border-top:1px solid #b1bfde}.advance-split>div{display:flex;justify-content:space-between;gap:20px;font-size:13px;margin:12px 0}.advance-split small{display:block;color:var(--muted);margin-top:15px}.form-title{font-size:24px;margin-bottom:28px;font-family:var(--sans)}.form-separator{border-top:1px solid var(--line);padding-top:25px;margin-top:24px;margin-bottom:24px;font-size:14px;font-weight:600}.checkbox-field{display:flex;align-items:flex-start;gap:12px;font-size:13px;line-height:1.75;margin:3px 0 25px}.checkbox-field input{width:18px;height:18px;accent-color:var(--ink);flex:none;margin:5px 0}.mrot-applied{font-size:13px;line-height:1.8;margin-top:24px;color:var(--ink);background:var(--leaf);padding:12px}.overtime-day{display:grid;grid-template-columns:1.3fr 1fr auto;gap:12px;align-items:end}.overtime-day .field{margin-bottom:14px}.overtime-day .field>span{font-size:12px}.overtime-day input{font-size:13px;padding-right:35px}.remove-day{background:transparent;border:0;text-decoration:underline;font-size:12px;min-height:54px;margin-bottom:14px;color:var(--clay)}.add-day{margin-top:8px}.overtime-settings>p{font-size:13px;color:var(--muted)}.annual-panel{border:1px solid var(--line);margin-top:24px;background:var(--sheet);padding:28px 30px}.annual-panel h3{font-size:23px;margin-bottom:12px}.annual-panel p{font-size:13px;color:var(--muted)}.table-scroll{overflow:auto}table{border-collapse:collapse;width:100%;font-size:14px;font-variant-numeric:tabular-nums;text-align:left}th{font-weight:500;color:var(--muted);font-size:12px;border-bottom:1px solid var(--ink);padding:14px 12px}td{border-bottom:1px solid var(--line);padding:13px 12px}td input{width:130px;min-height:42px;border:1px solid var(--line);padding:8px;background:var(--sheet);border-radius:2px;font-size:14px}tfoot{border-top:4px double var(--ink);background:#eef2fc;font-weight:500}.annual-panel>p:last-child{margin:20px 0 0}.calculation-version{display:flex;justify-content:space-between;gap:20px;margin-bottom:20px;font-size:12px;color:var(--muted)}.calculation-version a{text-decoration:underline;text-underline-offset:3px}.legal-note{padding:24px 0;margin-top:28px;border-top:1px solid var(--line);font-size:13px;color:var(--muted);max-width:950px}.legal-note p{margin:10px 0}.legal-note>a{text-decoration:underline;text-underline-offset:3px}.legal-label{display:inline-block;font-size:12px;border:1px solid var(--line);padding:4px 9px;color:var(--muted);border-radius:2px}.notice{padding:24px;border:1px solid var(--line);background:var(--sheet)}.editorial-home{padding-bottom:70px}.featured-article{display:grid;grid-template-columns:1fr 1fr;border-top:2px solid var(--ink);background:var(--sheet);border-bottom:1px solid var(--line);text-decoration:none!important}.featured-copy{padding:38px 42px}.featured-copy h2,.featured-copy h3{font-family:var(--serif);font-size:40px;letter-spacing:-.04em;line-height:1.25;margin-bottom:23px}.featured-copy p:not(.section-label){font-size:15px;color:var(--muted);line-height:1.85;max-width:440px}.featured-copy .section-label{display:block;font-size:12px;margin-bottom:20px}.featured-article:hover .inline-action{text-decoration-thickness:2px}.tax-graphic{display:flex;flex-direction:column;justify-content:center;background:#eaf0ff;padding:36px 38px;gap:7px;overflow:hidden;border-left:1px solid var(--line)}.tax-step{display:flex;align-items:baseline;gap:15px;padding:7px 15px;border-left:3px solid var(--ink);background:#ffffffb8}.tax-step b{font-size:25px;font-weight:500;letter-spacing:-1px}.tax-step small{font-size:14px;margin-left:3px}.tax-step>span{font-size:12px}.tax-step-0{margin-right:40%}.tax-step-1{margin-right:30%}.tax-step-2{margin-right:20%}.tax-step-3{margin-right:10%}.tax-graphic>p{font-size:11px;line-height:1.8;margin:14px 0 0;max-width:310px;color:#4b5e88}.home-reading-links{display:grid;grid-template-columns:repeat(3,1fr);gap:35px;padding-block:25px;border-bottom:1px solid var(--line)}.home-reading-links a{font-size:14px;line-height:1.8}.vacation-feature{display:grid;grid-template-columns:1fr 1fr;gap:100px;padding-block:30px 80px;align-items:center}.vacation-feature h2{font-size:40px}.vacation-feature p{color:var(--muted);max-width:440px;font-size:15px}.vacation-numbers{border:1px solid var(--line);border-top:2px solid var(--ink);padding:26px;background:var(--sheet);font-variant-numeric:tabular-nums}.vacation-numbers>span{font-size:12px;color:var(--muted)}.vacation-numbers>div{display:flex;justify-content:space-between;gap:20px;border-bottom:1px solid var(--line);padding:21px 0;font-size:15px}.vacation-numbers b{font-size:27px;font-weight:500;letter-spacing:-1px}.vacation-numbers small{display:block;font-size:12px;color:var(--muted);margin-top:20px;line-height:1.8}.page{padding-block:30px 80px;min-height:60vh}.breadcrumbs{font-size:12px;display:flex;gap:12px;flex-wrap:wrap;color:var(--muted);margin-bottom:40px}.page-heading{max-width:900px;margin-bottom:42px}.page-heading .section-label{margin-bottom:17px}.page-heading .lead{max-width:740px}.catalog-group{margin-block:50px 65px}.catalog-group .category-number{vertical-align:middle}.tool-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:0;border-top:1px solid var(--ink)}.tool-card{padding:27px 28px 30px 0;border-bottom:1px solid var(--line);text-decoration:none!important}.tool-card:not(:nth-child(3n+1)){padding-left:28px;border-left:1px solid var(--line)}.tool-card h2,.tool-card h3{font-family:var(--sans);font-size:22px;line-height:1.4;margin-bottom:16px}.tool-card p{font-size:14px;line-height:1.85;color:var(--muted)}.tool-card:hover h2,.tool-card:hover h3{text-decoration:underline;text-underline-offset:5px}.related{margin-top:70px}.article-grid{display:grid;grid-template-columns:repeat(3,1fr);column-gap:32px;row-gap:36px}.article-card{display:block;border-top:1px solid var(--line);padding-top:20px;text-decoration:none!important}.article-meta{display:flex;gap:16px;justify-content:space-between;font-size:12px;color:var(--muted);margin-bottom:21px}.article-meta span:first-child{color:var(--clay)}.article-card h3{font-family:var(--serif);font-size:26px;letter-spacing:-.035em;line-height:1.35;margin-bottom:17px}.article-card p{font-size:14px;color:var(--muted);line-height:1.9}.article-card:hover h3{text-decoration:underline;text-decoration-thickness:1px;text-underline-offset:5px}.editorial-toolbar{display:flex;flex-direction:column;gap:28px;margin-bottom:38px}.journal-filters{display:flex;flex-wrap:wrap;gap:10px}.journal-filters a{font-size:13px;min-height:44px;display:flex;align-items:center;padding:8px 14px;border:1px solid var(--line);border-radius:2px}.journal-filters .active{background:var(--ink);color:var(--sheet);border-color:var(--ink)}.article-search{max-width:570px}.article-search label{font-size:13px;display:block;margin-bottom:10px}.article-search>div{display:flex}.article-search input{min-width:0;flex:1;height:50px;background:var(--sheet);border:1px solid #adb8cf;padding:12px 16px;border-radius:2px 0 0 2px;font-size:14px}.article-search button{min-height:50px;border:1px solid var(--ink);background:var(--ink);color:var(--sheet);padding:10px 22px;font-size:14px;border-radius:0 2px 2px 0}.reading-heading{display:flex;justify-content:space-between;align-items:baseline;gap:30px;margin:44px 0 28px}.reading-heading h2{font-size:30px;margin:0}.reading-heading span{font-size:13px;color:var(--muted)}.empty-state{border-top:1px solid var(--line);padding-block:40px}.empty-state p{color:var(--muted)}.article-layout{display:grid;grid-template-columns:minmax(0,760px) minmax(210px,270px);justify-content:space-between;gap:70px}.article-heading h1{font-size:clamp(38px,4.4vw,56px);line-height:1.17}.article-heading>.section-label{color:var(--clay);font-size:13px;margin-bottom:25px}.article-intro{font-size:20px;line-height:1.8;color:var(--muted)}.byline{display:flex;gap:20px;flex-wrap:wrap;padding-block:20px;border-top:1px solid var(--line);font-size:12px;color:var(--muted)}.article-law{font-size:12px;margin:0 0 28px;color:var(--muted)}.article-law a{text-decoration:underline;text-underline-offset:3px}.article-layout article>.tax-graphic{border:1px solid var(--line);margin:25px 0 45px;padding:35px 40px}.article-body{font-size:18px;line-height:1.85;overflow-wrap:anywhere}.article-body h2{font-size:32px;margin:50px 0 23px;scroll-margin-top:30px}.article-body h3{font-size:25px;margin:35px 0 20px}.article-body p{margin-bottom:25px}.article-body a,.prose a,.article-source a{color:var(--clay);text-decoration:underline;text-underline-offset:4px}.article-body strong{font-weight:600}.article-body ul,.article-body ol{padding-left:24px}.article-body li{padding-left:6px;margin-bottom:14px}.article-body table{font-size:14px;line-height:1.8;margin:28px 0 35px;border:1px solid var(--line);display:block;overflow:auto;background:var(--sheet);width:100%}.article-body table th{font-size:12px}.article-body table td,.article-body table th{padding:15px 17px;min-width:150px}.article-body table td:first-child,.article-body table th:first-child{min-width:210px}.article-body blockquote{border-left:3px solid var(--clay);padding:12px 24px;margin:30px 0;background:#edf2ff}.article-calculator{padding:30px 34px;border-top:4px double var(--ink);border-bottom:1px solid var(--line);background:#eaf0ff;margin-top:45px}.article-calculator h2{font-size:29px;margin:0 0 17px}.article-calculator p{font-size:15px;line-height:1.9;color:#4b5e88}.article-calculator .text-link{margin-left:20px}.article-source{padding-top:32px;margin-top:40px;border-top:1px solid var(--line)}.article-source h2{font-size:25px}.article-source p,.article-source li{font-size:13px;line-height:1.9;color:var(--muted)}.article-source ul{padding-left:18px}.article-layout aside{align-self:start;position:sticky;top:25px}.toc{display:flex;flex-direction:column;gap:15px;border-top:2px solid var(--ink);padding-top:22px;font-size:12px}.toc>b{font-size:13px;margin-bottom:6px}.toc a{color:var(--muted);line-height:1.7}.aside-card{margin-top:35px;background:#eaf0ff;padding:23px;border-top:2px solid var(--ink)}.aside-card h3{font-size:21px;margin-bottom:16px}.aside-card p{font-size:13px;color:#4b5e88;line-height:1.9}.aside-card .button{width:100%;padding-inline:10px;font-size:12px}.mobile-toc{display:none}.prose p,.prose li{font-size:16px;line-height:1.9}.prose h2{font-size:30px;margin-top:38px}.prose ul{padding-left:22px}.method-intro{max-width:850px;font-size:16px;line-height:1.9}.method-index{display:flex;gap:10px 25px;flex-wrap:wrap;margin-block:30px 55px;padding-block:22px;border-top:1px solid var(--line);border-bottom:1px solid var(--line);font-size:13px}.method-index a{text-decoration:underline;text-underline-offset:3px}.method-section{display:grid;grid-template-columns:1fr 1.6fr;gap:65px;padding-block:38px 40px;border-top:1px solid var(--line)}.method-section h2{font-size:29px;margin-top:20px}.method-section h3{font-size:15px;margin-bottom:12px}.method-section p,.method-section li{font-size:14px;color:var(--muted);line-height:1.9}.method-section ul{padding-left:18px;margin-bottom:25px}.method-section li>a{text-decoration:underline;text-underline-offset:3px}.date-calendar{border:1px solid var(--line);padding:22px;margin-bottom:30px;background:var(--sheet)}.date-calendar-heading{display:flex;justify-content:space-between;align-items:center;margin-bottom:20px;font-size:15px}.date-calendar-heading button{border:1px solid var(--line);background:none;font-size:12px;min-height:40px;padding:8px 12px}.date-calendar-grid{display:grid;grid-template-columns:repeat(7,1fr);gap:4px}.weekday{font-size:11px;text-align:center;color:var(--muted);padding-bottom:12px}.date-calendar-grid button{min-height:44px;background:transparent;border:1px solid transparent;font-size:14px;border-radius:1px}.date-calendar-grid .day-off{background:#f2f4fa;color:#5b6680}.date-calendar-grid .holiday{color:var(--clay)}.date-calendar-grid .in-range{background:var(--leaf);color:var(--ink)}.date-calendar-grid .endpoint{background:var(--ink);color:var(--sheet)}.date-calendar-grid button:hover{border-color:var(--ink)}.date-calendar-help{font-size:12px;color:var(--muted);text-align:center;margin-top:20px}.calendar-legend{display:flex;justify-content:center;gap:18px;font-size:11px;color:var(--muted);margin-top:10px}.calendar-legend>span:first-child{color:var(--ink)}.month-comparison{margin-top:28px}.comparison-row{display:grid;grid-template-columns:85px 1fr 135px 110px;gap:20px;align-items:center;margin:17px 0;font-size:13px}.comparison-row b{font-weight:500;text-align:right;font-variant-numeric:tabular-nums}.comparison-row small{font-size:11px;color:var(--muted)}.comparison-track{height:15px;background:#eef2fc}.comparison-track>div{height:100%;background:#7494e8}footer{background:#e9edf5;border-top:1px solid var(--line);padding-block:45px 24px}.footer-top{display:grid;grid-template-columns:1.6fr 1fr 1.1fr;gap:80px}.footer-brand .brand-name{font-size:26px}.footer-brand .brand-symbol{width:26px;height:24px}.footer-brand p{color:var(--muted);font-size:13px;margin-top:22px;max-width:240px;line-height:1.9}.footer-top b{display:block;font-size:13px;margin-bottom:17px;font-weight:500}.footer-top>div>a:not(.logo){display:block;color:var(--muted);font-size:13px;margin-bottom:10px}.footer-bottom{display:flex;justify-content:space-between;gap:30px;border-top:1px solid #cdd5e7;padding-top:23px;margin-top:34px;font-size:12px;color:var(--muted)}.footer-bottom a{text-decoration:underline;text-underline-offset:3px}.brandbook-heading{padding-block:30px 25px}.brandbook-heading h1{font-size:58px;line-height:1.17}.brand-showcase{display:grid;grid-template-columns:1fr 1fr;border:1px solid var(--line);margin-top:20px}.brand-logo-sample{padding:60px 40px;background:var(--ink);color:var(--paper);display:flex;flex-direction:column;justify-content:center;gap:50px}.brand-logo-sample .brand-name{font-size:49px}.brand-logo-sample .brand-symbol{width:42px;height:40px}.brand-logo-sample>span{font-size:12px;color:#c4d2f2}.brand-statement{display:grid;grid-template-columns:1fr auto;align-content:center;gap:24px 20px;background:var(--leaf);padding:40px;font-size:16px;font-variant-numeric:tabular-nums}.brand-statement b{font-size:27px;font-weight:500}.brand-sample-total{border-top:4px double var(--ink);padding-top:22px}.brand-statement strong{font-size:34px;font-weight:550;line-height:1.2}.brand-swatches{display:grid;grid-template-columns:repeat(5,1fr);gap:20px;margin-top:40px}.brand-swatches>div{display:flex;flex-direction:column;gap:8px}.brand-swatches>div>span{height:130px;border:1px solid var(--line)}.brand-swatches b{font-size:14px;font-weight:500}.brand-swatches code{font-size:12px;color:var(--muted)}.brand-type-samples{display:grid;grid-template-columns:1fr 1fr;gap:50px;border-top:1px solid var(--line);border-bottom:1px solid var(--line);padding-block:35px;margin-block:40px}.brand-type-samples>div>span{font-size:12px;color:var(--muted)}.brand-type-samples h2{font-size:39px;margin-top:25px}.brand-type-samples p{font-size:14px;margin-top:22px;line-height:2}.brand-type-samples strong{font-size:40px;letter-spacing:-1px}.brandbook-body{max-width:850px}.brandbook-body>h1{font-size:36px;border-top:2px solid var(--ink);padding-top:35px}.brandbook-body h2{margin-top:45px}.brandbook-body p,.brandbook-body li{font-size:15px}@media(max-width:1100px){.wrap{width:calc(100% - 56px)}.header-inner{gap:45px}.header-caption{display:none}.header nav{margin-left:auto;gap:25px}.home-hero{gap:45px;padding-top:60px}.home-intro h1{font-size:56px}.hero-ledger{padding:27px}.ledger-row>b{font-size:25px}.hero-actions{gap:20px}.hero-actions .text-link{font-size:12px}.situation{padding-right:20px}.situation+.situation{padding-left:20px}.situation h3{font-size:18px}.situation p{font-size:13px}.calc-form,.result-panel{padding:27px}.calc-tabs{gap:2px}.calc-tabs button{font-size:11px;padding-inline:8px}.field-grid{gap:12px}.field-grid .field>span{font-size:12px}.result-lines>div{font-size:13px;gap:12px}.article-layout{gap:45px;grid-template-columns:minmax(0,1fr) 230px}.featured-copy{padding:32px}.featured-copy h2,.featured-copy h3{font-size:36px}.tax-graphic{padding:30px}.vacation-feature{gap:60px}.brandbook-heading h1{font-size:52px}.brand-logo-sample .brand-name{font-size:40px}.brand-statement{padding:30px}.brand-statement strong{font-size:29px}.overtime-day{grid-template-columns:1.2fr 1fr}.remove-day{grid-column:span 2;justify-self:start;min-height:30px;margin-top:-9px}.footer-top{gap:45px}}@media(max-width:800px){h2{font-size:30px}.wrap{width:calc(100% - 40px)}.header-inner{min-height:84px;gap:20px}.brand-name{font-size:26px}.brand-symbol{width:25px;height:25px}.header nav{gap:18px;font-size:12px}.header nav a{padding-block:26px}.home-hero{gap:30px;grid-template-columns:1.15fr 1fr;padding-block:50px 60px}.home-intro h1{font-size:43px}.home-intro .section-label{font-size:11px}.lead{font-size:15px}.hero-actions{flex-direction:column;align-items:start;gap:12px;margin-top:26px}.hero-ledger{padding:24px 21px}.ledger-top{font-size:10px;padding-bottom:17px}.ledger-row{gap:10px;padding-block:13px}.ledger-row>span{font-size:12px}.ledger-row>b{font-size:23px}.ledger-total strong{font-size:37px}.ledger-total strong small{font-size:25px}.hero-ledger p{font-size:11px}.situation-grid{grid-template-columns:1fr 1fr}.situation{padding:23px 25px 23px 0;border-bottom:1px solid var(--line)}.situation+.situation{padding-left:25px}.situation:nth-child(3){border-left:0;padding-left:0}.situation:nth-child(n+3){border-bottom:0}.situation h3{font-size:20px}.situation>.category-number{margin-bottom:16px}.situation p{font-size:14px}.salary-section>.section-heading h2{font-size:31px}.calculator{grid-template-columns:1.2fr 1fr}.calc-form,.result-panel{padding:23px}.calc-tabs button{font-size:10px;padding-inline:6px}.field-grid{grid-template-columns:1fr;gap:0}.result-amount{font-size:35px}.result-lines>div{font-size:12px;gap:8px}.result-tip svg,.pay-dates svg{display:none}.field input,.field select{font-size:15px}.main-field input{font-size:29px}.featured-copy h2,.featured-copy h3{font-size:32px}.featured-copy{padding:29px 25px}.featured-copy p:not(.section-label){font-size:14px}.tax-graphic{padding:28px 22px}.tax-step{padding-left:10px;gap:10px}.tax-step b{font-size:23px}.tax-step>span{font-size:11px}.tax-step-0{margin-right:25%}.tax-step-1{margin-right:19%}.tax-step-2{margin-right:13%}.tax-step-3{margin-right:6%}.home-reading-links{gap:20px}.home-reading-links a{font-size:12px}.vacation-feature{gap:40px}.vacation-feature h2{font-size:33px}.vacation-numbers{padding:22px}.vacation-numbers b{font-size:23px}.article-grid{column-gap:22px}.article-card h3{font-size:23px}.article-card p{font-size:13px}.article-meta{font-size:11px;gap:10px;flex-wrap:wrap}.tool-grid{grid-template-columns:1fr 1fr}.tool-card:not(:nth-child(3n+1)){padding-left:0;border-left:0}.tool-card:nth-child(2n){padding-left:25px;border-left:1px solid var(--line)}.tool-card h2,.tool-card h3{font-size:20px}.article-layout{display:block}.article-layout aside{display:none}.article-layout article{max-width:760px;margin:auto}.article-heading h1{font-size:46px}.mobile-toc{display:block;border-block:1px solid var(--line);padding-block:15px;margin:30px 0}.mobile-toc summary{cursor:pointer;min-height:40px;display:flex;align-items:center;font-size:14px}.mobile-toc summary:after{content:"+";margin-left:auto;font-size:22px}.mobile-toc[open] summary:after{content:"−"}.mobile-toc nav{display:flex;flex-direction:column;gap:14px;font-size:13px;color:var(--muted);padding-block:14px}.method-section{gap:35px;grid-template-columns:1fr 1.4fr}.method-section h2{font-size:26px}.brandbook-heading h1{font-size:46px}.brand-logo-sample{padding:45px 25px}.brand-logo-sample .brand-name{font-size:34px}.brand-logo-sample .brand-symbol{width:30px;height:29px}.brand-statement{padding:28px 24px;font-size:14px}.brand-statement b{font-size:24px}.brand-statement strong{font-size:26px}.brand-swatches{gap:12px}.brand-swatches>div>span{height:100px}.brand-type-samples h2{font-size:33px}.comparison-row{grid-template-columns:75px 1fr 120px;gap:12px;font-size:12px}.comparison-row small{display:none}.footer-top{gap:30px;grid-template-columns:1.2fr 1fr 1fr}.footer-top>div>a:not(.logo){font-size:12px}.footer-brand .brand-name{font-size:24px}.footer-bottom{font-size:11px}.brand-type-samples{gap:30px}}@media(max-width:560px){.wrap{width:calc(100% - 40px)}.header-inner{flex-wrap:wrap;padding-block:22px 0;gap:20px}.logo{gap:10px}.brand-name{font-size:28px}.brand-symbol{width:26px;height:25px}.header nav{width:100%;margin:0;justify-content:space-between;font-size:13px;gap:18px}.header nav a{padding-block:0 17px;min-height:44px;display:flex;align-items:start}.home-hero{display:flex;flex-direction:column;align-items:stretch;gap:38px;padding-block:40px 56px}.home-intro .section-label{font-size:12px;margin-bottom:22px}.home-intro h1{font-size:45px;letter-spacing:-2px;margin-bottom:25px;line-height:1.16}.home-intro .lead{font-size:15px;line-height:1.85}.desktop{display:none}.hero-actions{margin-top:25px;gap:17px;flex-direction:row;align-items:center;flex-wrap:wrap}.hero-actions .button{font-size:13px;padding-inline:17px}.hero-actions .text-link{font-size:12px}.hero-ledger{padding:25px;box-shadow:5px 5px 0 var(--paper),6px 6px #c6d3f6}.ledger-top{font-size:11px}.ledger-row>span{font-size:14px}.ledger-row>b{font-size:25px}.ledger-row small{font-size:17px}.ledger-total{padding-top:20px}.ledger-total strong{font-size:44px}.ledger-total strong small{font-size:28px}.hero-ledger p{font-size:11px}.section-heading{gap:15px;margin-bottom:23px}.section-heading h2{font-size:28px;line-height:1.3}.section-heading .text-link{font-size:12px;white-space:nowrap}.situation-grid{border-top:1px solid var(--ink)}.situations{padding-bottom:50px}.situation{padding:20px 16px 23px 0}.situation+.situation{padding-left:17px}.situation:nth-child(3){padding-left:0}.situation h3{font-size:17px;line-height:1.35;margin-bottom:11px}.situation p{font-size:12px;line-height:1.8}.situation>.category-number{font-size:11px;margin-bottom:18px}.salary-section{padding-bottom:52px}.salary-section>.section-heading{flex-direction:column;gap:12px}.salary-section>.section-heading h2{font-size:29px}.salary-section .small-link{font-size:12px}.calculator{grid-template-columns:1fr}.calc-form{padding:22px 20px}.calc-tabs{margin-bottom:27px;gap:0;display:grid;grid-template-columns:repeat(3,1fr)}.calc-tabs button{font-size:11px;padding:10px 5px;min-height:45px}.calc-tabs button:nth-child(n+4){border-bottom:0}.calc-tabs button[aria-pressed=true]{background:#eef2fc;border-bottom:3px solid var(--ink)}.field>span{font-size:13px}.field input{height:53px}.main-field input{font-size:30px;height:68px}.field small{font-size:12px}.quick-values{gap:6px}.quick-values button{font-size:11px;min-height:36px;padding:6px 10px}.extra-settings summary{font-size:12px;gap:7px}.extra-settings summary>svg{width:14px;flex:none}.field-grid{grid-template-columns:1fr 1fr;gap:12px}.field-grid .field input{font-size:14px}.field-grid .field>span{font-size:12px}.field-grid input[type=date]{font-size:12px;padding-inline:5px}.calc-note{font-size:12px;margin-top:23px;line-height:1.8}.calc-note svg{display:none}.result-panel{border-left:0;border-top:1px solid var(--line);padding:27px 23px;min-height:330px}.result-eyebrow{margin-bottom:23px;font-size:12px}.result-label{font-size:14px}.result-amount{font-size:43px;letter-spacing:-1.6px}.result-lines>div{font-size:13px;gap:15px}.result-tip svg,.pay-dates svg{display:block}.result-explanation{font-size:13px}.result-tip p,.result-tip span,.pay-dates,.result-amount-sub{font-size:12px}.annual-panel{padding:22px 16px}.annual-panel .section-heading{align-items:start;flex-direction:column;gap:14px}.annual-panel h3{font-size:20px}.annual-panel p{font-size:12px}.table-scroll table{white-space:nowrap}td input{width:110px;font-size:13px}th,td{padding:12px 9px}.checkbox-field{font-size:12px}.overtime-day{grid-template-columns:1.1fr 1fr;gap:10px}.overtime-day .field input{font-size:12px}.overtime-day .field>span{font-size:11px}.calculation-version{font-size:11px;flex-direction:column;gap:8px}.legal-note{font-size:12px}.legal-label{font-size:11px}.featured-article{grid-template-columns:1fr}.featured-copy{padding:26px 23px 28px}.featured-copy h2,.featured-copy h3{font-size:33px;line-height:1.3}.featured-copy .section-label{font-size:12px}.featured-copy p:not(.section-label){font-size:14px}.tax-graphic{padding:25px 23px;border-left:0;border-top:1px solid var(--line)}.tax-step{padding:7px 12px;gap:12px}.tax-step b{font-size:24px}.tax-step>span{font-size:11px}.tax-step-0{margin-right:34%}.tax-step-1{margin-right:26%}.tax-step-2{margin-right:18%}.tax-step-3{margin-right:9%}.tax-graphic>p{font-size:11px;max-width:none}.home-reading-links{grid-template-columns:1fr;gap:0;padding-block:8px}.home-reading-links a{font-size:14px;padding-block:18px;border-bottom:1px solid var(--line)}.home-reading-links a:last-child{border-bottom:0}.editorial-home{padding-bottom:45px}.vacation-feature{grid-template-columns:1fr;gap:30px;padding-block:15px 55px}.vacation-feature h2{font-size:33px}.vacation-feature .section-label{font-size:12px}.vacation-feature p{font-size:14px}.vacation-numbers{padding:23px}.vacation-numbers b{font-size:26px}.vacation-numbers>span{font-size:11px}.page{padding-block:24px 55px}.breadcrumbs{font-size:11px;margin-bottom:30px;gap:10px}.page-heading{margin-bottom:30px}.page-heading h1{font-size:39px;letter-spacing:-1.6px}.page-heading .section-label{font-size:12px}.page-heading .lead{font-size:15px}.tool-grid{grid-template-columns:1fr}.tool-card,.tool-card:nth-child(2n){padding:25px 0;border-left:0}.tool-card h2,.tool-card h3{font-size:23px}.tool-card p{font-size:14px}.catalog-group{margin-block:35px 45px}.catalog-group .section-heading{align-items:start;flex-direction:column;gap:13px}.catalog-group h2{font-size:30px}.article-grid{grid-template-columns:1fr;gap:30px}.article-card{padding-top:21px}.article-card h3{font-size:28px}.article-card p{font-size:14px}.article-meta{font-size:12px;margin-bottom:20px}.related{margin-top:48px}.related>.section-heading{flex-direction:column;gap:12px;align-items:start}.journal-filters{gap:7px}.journal-filters a{font-size:12px;padding:8px 11px;min-height:42px}.editorial-toolbar{gap:23px}.article-search label{font-size:12px}.article-search input{font-size:13px;padding-inline:12px}.article-search button{padding-inline:17px}.reading-heading{margin-top:34px;gap:15px}.reading-heading h2{font-size:27px}.reading-heading span{font-size:11px;white-space:nowrap}.article-heading h1{font-size:39px;line-height:1.2}.article-heading>.section-label{font-size:12px;margin-bottom:22px}.article-intro{font-size:17px;line-height:1.85}.byline{font-size:11px;gap:10px 20px;padding-block:17px}.article-law{font-size:11px;line-height:1.8;margin-top:4px}.article-body{font-size:17px;line-height:1.9}.article-body h2{font-size:28px;line-height:1.3;margin-top:38px}.article-body table{font-size:13px}.article-body table th{font-size:11px}.article-body table td,.article-body table th{padding:12px 15px;min-width:135px}.article-body table td:first-child,.article-body table th:first-child{min-width:180px}.article-layout article>.tax-graphic{padding:24px 20px;margin-block:25px 30px}.article-calculator{padding:26px 22px}.article-calculator h2{font-size:27px}.article-calculator p{font-size:14px}.article-calculator .button{font-size:13px;padding-inline:17px}.article-calculator .text-link{margin-left:0;margin-top:10px;display:flex;width:fit-content}.article-source h2{font-size:25px}.method-section{grid-template-columns:1fr;gap:20px;padding-block:28px 32px}.method-section h2{font-size:28px;margin:15px 0 0}.method-section p,.method-section li{font-size:14px}.method-index{font-size:12px;gap:14px 20px;margin-bottom:35px}.method-intro{font-size:15px}.prose h1{font-size:43px}.prose h2{font-size:29px}.prose p,.prose li{font-size:15px}.brandbook-heading{padding-block:10px 20px}.brandbook-heading h1{font-size:41px;line-height:1.2}.brand-showcase{grid-template-columns:1fr}.brand-logo-sample{padding:42px 28px;gap:30px}.brand-logo-sample .brand-name{font-size:39px}.brand-logo-sample .brand-symbol{width:35px;height:32px}.brand-statement{padding:30px 27px;gap:21px 15px}.brand-statement b{font-size:26px}.brand-statement strong{font-size:32px}.brand-swatches{grid-template-columns:repeat(3,1fr);gap:21px 12px}.brand-swatches>div>span{height:100px}.brand-swatches b{font-size:12px}.brand-swatches code{font-size:11px}.brand-type-samples{grid-template-columns:1fr;gap:25px}.brand-type-samples h2{font-size:36px;margin-bottom:0}.brand-type-samples p{font-size:13px;overflow-wrap:anywhere}.brandbook-body>h1{font-size:32px}.brandbook-body p,.brandbook-body li{font-size:14px}.comparison-row{grid-template-columns:62px 1fr 104px;gap:9px;font-size:11px}.comparison-track{height:13px}.date-calendar{padding:18px 12px}.date-calendar-heading{font-size:14px;gap:8px}.date-calendar-heading button{font-size:11px;padding:7px 10px}.date-calendar-grid{gap:2px}.date-calendar-grid button{font-size:13px;min-height:42px}.weekday{font-size:10px}.date-calendar-help{font-size:11px}.calendar-legend{font-size:10px;gap:12px}footer{padding-block:35px 23px}.footer-top{grid-template-columns:1fr 1fr;gap:28px}.footer-brand{grid-column:span 2}.footer-brand p{max-width:none;font-size:12px;margin:18px 0 0}.footer-brand .brand-name{font-size:27px}.footer-top b{font-size:12px}.footer-top>div>a:not(.logo){font-size:12px}.footer-bottom{flex-direction:column;gap:10px;font-size:11px;line-height:1.9;padding-top:20px;margin-top:25px}}@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{transition:none!important}}@media print{body{background:#fff;color:#111;font-size:11pt}.header,footer,.skip,.article-search,.article-layout aside{display:none}.wrap{width:100%;max-width:none}.page{padding:0}.brandbook-heading h1{font-size:30pt}.brand-showcase,.brand-swatches,.brand-type-samples{break-inside:avoid}.brandbook-body h2{break-after:avoid}.brandbook-body p,.brandbook-body li{font-size:11pt}a{text-decoration:none}.brandbook-body{max-width:none}.brandbook-body>h1{font-size:24pt}.brand-logo-sample,.brand-swatches,.brand-statement{print-color-adjust:exact;-webkit-print-color-adjust:exact}}.brand-downloads{display:flex;gap:15px 30px;flex-wrap:wrap;margin-top:25px;font-size:13px}.brand-downloads a{text-decoration:underline;text-underline-offset:4px;min-height:44px;display:flex;align-items:center}.quick-values button,.date-calendar-heading button,.calc-tabs button{min-height:44px}@media(max-width:560px){.calc-tabs button,.field-grid .field>span,.overtime-day .field>span,.hero-actions .text-link,.byline,.article-law,.breadcrumbs,.calculation-version,.legal-label,.article-meta,.article-search label,.reading-heading span,.comparison-row,.date-calendar-help,.calendar-legend,.weekday,.footer-bottom,.home-intro .section-label,.hero-ledger p,.ledger-top,.vacation-numbers>span,.article-body table th{font-size:12px}.date-calendar{margin-inline:-20px;padding-inline:0}.date-calendar-heading{padding-inline:12px}.date-calendar-grid{gap:0}.date-calendar-grid button{min-height:44px}.date-calendar-help,.calendar-legend{padding-inline:10px}.journal-filters a{min-height:44px}}:root{--accent:#315ddf;--highlight:#ffd277}.button{background:var(--accent);border-color:var(--accent)}.button:hover{background:#254bc1}.button-secondary{background:transparent;border-color:#a5b5d8;color:var(--ink)}.button-secondary:hover{background:var(--leaf);color:var(--ink)}.identity-mark{display:block;width:40px;height:40px;flex:none}.identity-mark .mark-body{fill:currentColor}.identity-mark .mark-chip{fill:var(--highlight)}.logo .identity-mark{color:var(--accent)}.brand-logo-sample .logo .identity-mark{color:#fff}.brand-logo-sample .identity-mark{width:54px;height:54px}.hero-ledger{box-shadow:none;border-color:#c6d3f6}.result-panel{transition:none!important}.result-panel.updating{opacity:1}.result-eyebrow{min-height:20px}.result-amount{min-height:60px}.calculator-fallback{min-height:360px;display:flex;flex-direction:column;justify-content:center;align-items:flex-start;gap:15px;padding:35px;background:var(--leaf);border-top:2px solid var(--accent)}.calculator-fallback strong{font-size:42px;font-variant-numeric:tabular-nums}.calculator-fallback p{font-size:14px}.article-body blockquote{border-left-color:var(--accent);background:#edf2ff}.article-body p,.article-body li{max-width:68ch}.article-body h2{scroll-margin-top:24px}.footer-cookie{display:block;background:none;border:0;padding:0;color:var(--muted);font:inherit;font-size:13px;cursor:pointer;text-align:left;min-height:35px}.footer-cookie:hover{text-decoration:underline}.cookie-panel{position:fixed;z-index:100;bottom:20px;left:20px;width:min(680px,calc(100% - 40px));padding:23px 26px;background:#fff;color:var(--ink);border:1px solid #ccd5e9;box-shadow:0 8px 35px #17284a26;border-radius:8px}.cookie-title-row{display:flex;justify-content:space-between;align-items:center;gap:20px}.cookie-title-row h2{font:600 19px var(--sans);margin:0 0 12px;letter-spacing:-.02em}.cookie-panel>p{font-size:13px;line-height:1.8;margin-bottom:18px}.cookie-panel a{text-decoration:underline;text-underline-offset:3px}.cookie-actions{display:flex;flex-wrap:wrap;gap:10px 18px;align-items:center}.cookie-actions .button{min-height:44px;padding:9px 15px;font-size:12px}.cookie-actions .text-link{font-size:12px}.cookie-close{font-size:12px;border:0;background:none;text-decoration:underline;min-height:44px}.cookie-categories{border-block:1px solid var(--line);padding:10px 0;margin-bottom:18px}.cookie-categories label{display:flex;gap:13px;padding:10px 0;align-items:flex-start}.cookie-categories input{accent-color:var(--accent);width:18px;height:18px;margin-top:4px}.cookie-categories b{display:block;font-size:13px}.cookie-categories small{display:block;font-size:12px;color:var(--muted);line-height:1.8}.consent-id{font-size:11px;overflow-wrap:anywhere;color:var(--muted);margin:12px 0}.cookie-expanded{max-height:calc(100dvh - 40px);overflow:auto}.admin-body{background:#f2f4f9}.admin-header{display:flex;gap:30px;align-items:center;padding:20px 35px;background:#fff;border-bottom:1px solid var(--line)}.admin-header>span{margin-right:auto;font-size:13px;color:var(--muted)}.admin-header>a:not(.logo),.admin-header button{font-size:13px}.admin-header button{border:1px solid var(--line);padding:7px 13px;background:none}.admin-main{max-width:1200px;margin:auto;padding:35px 30px 80px}.admin-main h1{font-size:38px}.admin-section{padding:30px;background:#fff;border:1px solid var(--line);margin-top:28px}.admin-section>p{font-size:14px;color:var(--muted)}.admin-nav{display:flex;flex-wrap:wrap;gap:25px;font-size:14px}.admin-nav a{text-decoration:underline}.admin-main fieldset{border:1px solid var(--line);padding:25px;margin-bottom:25px}.admin-main legend{font-size:15px;font-weight:600;padding:0 8px}.admin-form-grid{display:grid;grid-template-columns:1fr 1fr;gap:0 24px}.admin-main .field input,.admin-main .field select,.admin-main textarea{padding:12px;min-width:0}.admin-main textarea{width:100%;font:15px/1.8 var(--sans);border:1px solid #adb8cf;background:#fff;border-radius:3px}.admin-main .markdown-editor{font:14px/1.8 ui-monospace,monospace}.admin-login{max-width:480px;padding:35px;background:#fff;margin:60px auto;border:1px solid var(--line)}.admin-login h1{font-size:32px}.admin-main .value-placeholder{border-color:#dcae4f;background:#fffaf0}.admin-success{border-left:4px solid var(--accent);background:#e9efff;padding:15px 20px}.admin-editor{background:#fff;border:1px solid var(--line);padding:28px}.admin-main .error p{margin:5px}.admin-main table td a{text-decoration:underline}.admin-main .field select{padding-right:20px}.admin-main table{font-size:13px}.admin-editor .text-link{margin-left:20px}.quick-answer{border-left:4px solid var(--accent);background:var(--leaf);padding:22px 25px;margin:25px 0}.quick-answer p:last-child{margin:0}.article-calculator{background:var(--leaf)}.ad-slot{border-block:1px solid var(--line);padding:18px 0;margin:38px 0;min-height:140px}.ad-slot>span{font-size:11px;color:var(--muted)}@media(max-width:560px){.identity-mark{width:34px;height:34px}.cookie-panel{left:10px;bottom:10px;width:calc(100% - 20px);padding:18px}.cookie-panel>p{font-size:12px}.cookie-title-row h2{font-size:17px}.cookie-actions{gap:8px 12px}.cookie-actions .button{font-size:11px;padding-inline:12px}.cookie-actions .text-link{font-size:12px}.admin-header{padding:15px;gap:15px;flex-wrap:wrap}.admin-header>span{display:none}.admin-header .logo{margin-right:auto}.admin-header .brand-name{font-size:23px}.admin-main{padding:25px 16px 50px}.admin-section,.admin-editor{padding:20px}.admin-form-grid{grid-template-columns:1fr}.admin-main fieldset{padding:18px}.admin-main h1{font-size:32px}.admin-login{padding:25px;margin-top:30px}.admin-main .section-heading{align-items:start;flex-direction:column}.admin-editor .text-link{margin-left:0;margin-top:15px}.quick-answer{padding:18px 20px}}:root{--paper:#faf9f6;--ink:#24272d;--muted:#686c74;--line:#dddde0;--accent:#394f72;--leaf:#f0f2f5;--highlight:#b89b69;--clay:#394f72}body{background:var(--paper)}.topic-icon{display:block;width:30px;height:30px;flex:none}.icon-cutout{stroke:var(--paper)}.topic-badge{display:inline-flex;color:var(--accent);margin-bottom:22px}.situation-grid{gap:0;border-top:1px solid var(--line);border-bottom:1px solid var(--line)}.situation,.situation+.situation{background:transparent;border-radius:0;padding:28px 24px}.situation:first-child{padding-left:0}.situation h3,.situation:hover h3{text-decoration:none}.tool-icon{display:inline-flex;color:var(--accent);margin-bottom:20px}.catalog-group .section-heading h2{display:flex;align-items:center;gap:15px}.catalog-group .topic-badge{margin:0}.hero-ledger{background:#fff;border:1px solid var(--line);border-radius:8px;box-shadow:none}.ledger-top{border-color:var(--line)}.ledger-total strong,.result-amount{color:var(--accent)}.home-intro h1 em{color:var(--ink);text-decoration:none;font-style:normal}.button{background:var(--accent);border-color:var(--accent);border-radius:4px}.button:hover{background:#2b3e5b}.button-secondary{background:transparent;color:var(--ink);border-color:#c1c5cc}.button-secondary:hover,.result-panel,.calculator-fallback,.article-calculator,.quick-answer{background:var(--leaf)}.vacation-feature{background:transparent;border:0;border-top:1px solid var(--line);border-radius:0;padding-top:48px;padding-bottom:64px;gap:64px;align-items:start}.vacation-feature h2{font-size:36px}.vacation-feature .section-label{color:var(--muted)}.vacation-numbers{background:transparent;border:0;padding:0}.vacation-numbers>span{display:block;padding-bottom:20px;border-bottom:1px solid var(--line)}.vacation-numbers>div{padding:22px 0;border-bottom:1px solid var(--line)}.vacation-numbers b{font-size:30px;font-weight:500}.vacation-numbers .vacation-difference{color:var(--accent)}.vacation-numbers .vacation-difference b{font-size:24px}.tax-step-0{background:#e9edf3}.tax-step-1{background:#dce3ed}.tax-step-2{background:#ccd6e5}.tax-step-3{background:#bbc9dd}.tax-step-4{background:#a8bad3}footer{background:#f0efec}.cookie-panel{border-color:var(--line);border-radius:8px}.article-body blockquote{background:var(--leaf)}@media(prefers-reduced-motion:no-preference){.button,.situation,.tool-card,.article-card{transition:background-color .16s ease,border-color .16s ease}.situation:hover,.tool-card:hover{background:#f0f0ed}}@media(max-width:600px){.situation,.situation+.situation,.situation:nth-child(3){padding:22px 16px}.situation:nth-child(odd){padding-left:0}.vacation-feature{gap:32px;padding-top:32px;padding-bottom:40px}.vacation-feature h2{font-size:29px}}