@layer properties{@supports (((-webkit-hyphens:none)) and (not (margin-trim:inline))) or ((-moz-orient:inline) and (not (color:rgb(from red r g b)))){*,:before,:after,::backdrop{--tw-space-y-reverse:0;--tw-divide-y-reverse:0;--tw-border-style:solid;--tw-leading:initial;--tw-font-weight:initial;--tw-ordinal:initial;--tw-slashed-zero:initial;--tw-numeric-figure:initial;--tw-numeric-spacing:initial;--tw-numeric-fraction:initial}}}@layer theme{:root,:host{--font-sans:Arial, "Apple SD Gothic Neo", "Malgun Gothic", sans-serif;--font-mono:ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, "Liberation Mono", "Courier New", monospace;--color-red-700:#bf000f;--color-amber-50:#fffbeb;--color-amber-200:#fee685;--color-blue-50:#eff6ff;--color-blue-100:#dbeafe;--color-blue-800:#193cb8;--color-white:#fff;--spacing:.25rem;--container-3xl:48rem;--text-xs:.75rem;--text-xs--line-height:calc(1 / .75);--text-sm:.875rem;--text-sm--line-height:calc(1.25 / .875);--text-base:1rem;--text-base--line-height:calc(1.5 / 1);--text-lg:1.125rem;--text-lg--line-height:calc(1.75 / 1.125);--text-2xl:1.5rem;--text-2xl--line-height:calc(2 / 1.5);--text-3xl:1.875rem;--text-3xl--line-height:calc(2.25 / 1.875);--font-weight-normal:400;--font-weight-medium:500;--font-weight-semibold:600;--font-weight-bold:700;--radius-md:.375rem;--radius-lg:.5rem;--radius-xl:.75rem;--default-transition-duration:.15s;--default-transition-timing-function:cubic-bezier(.4, 0, .2, 1);--default-font-family:Arial, "Apple SD Gothic Neo", "Malgun Gothic", sans-serif;--default-mono-font-family:var(--font-mono)}@supports (color:lab(0% 0 0)){:root,:host{--color-red-700:lab(40.4273% 67.2623 53.7441);--color-amber-50:lab(98.6252% -.635922 8.42309);--color-amber-200:lab(91.7203% -.505269 49.9084);--color-blue-50:lab(96.492% -1.14644 -5.11479);--color-blue-100:lab(92.0301% -2.24757 -11.6453);--color-blue-800:lab(30.2514% 27.7853 -70.2699)}}}@layer base{*,:after,:before,::backdrop{box-sizing:border-box;border:0 solid;margin:0;padding:0}::file-selector-button{box-sizing:border-box;border:0 solid;margin:0;padding:0}html,:host{-webkit-text-size-adjust:100%;tab-size:4;line-height:1.5;font-family:var(--default-font-family,-apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", "Noto Sans", Arial, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji");font-feature-settings:var(--default-font-feature-settings,normal);font-variation-settings:var(--default-font-variation-settings,normal);-webkit-tap-highlight-color:transparent}hr{height:0;color:inherit;border-top-width:1px}abbr:where([title]){-webkit-text-decoration:underline dotted;text-decoration:underline dotted}h1,h2,h3,h4,h5,h6{font-size:inherit;font-weight:inherit}a{color:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;text-decoration:inherit}b,strong{font-weight:bolder}code,kbd,samp,pre{font-family:var(--default-mono-font-family,ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, "Liberation Mono", "Courier New", monospace);font-feature-settings:var(--default-mono-font-feature-settings,normal);font-variation-settings:var(--default-mono-font-variation-settings,normal);font-size:1em}small{font-size:80%}sub,sup{vertical-align:baseline;font-size:75%;line-height:0;position:relative}sub{bottom:-.25em}sup{top:-.5em}table{text-indent:0;border-color:inherit;border-collapse:collapse}:-moz-focusring:where(:not(iframe)){outline:auto}progress{vertical-align:baseline}summary{display:list-item}ol,ul,menu{list-style:none}img,svg,video,canvas,audio,iframe,embed,object{vertical-align:middle;display:block}img,video{max-width:100%;height:auto}button,input,select,optgroup,textarea{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}::file-selector-button{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}:where(select:is([multiple],[size])) optgroup{font-weight:bolder}:where(select:is([multiple],[size])) optgroup option{padding-inline-start:20px}::file-selector-button{margin-inline-end:4px}::placeholder{opacity:1}@supports (not ((-webkit-appearance:-apple-pay-button))) or (contain-intrinsic-size:1px){::placeholder{color:currentColor}@supports (color:color-mix(in lab, red, red)){::placeholder{color:color-mix(in oklab, currentcolor 50%, transparent)}}}textarea{resize:vertical}::-webkit-search-decoration{-webkit-appearance:none}::-webkit-date-and-time-value{min-height:1lh;text-align:inherit}::-webkit-datetime-edit{display:inline-flex}::-webkit-datetime-edit-fields-wrapper{padding:0}::-webkit-datetime-edit{padding-block:0}::-webkit-datetime-edit-year-field{padding-block:0}::-webkit-datetime-edit-month-field{padding-block:0}::-webkit-datetime-edit-day-field{padding-block:0}::-webkit-datetime-edit-hour-field{padding-block:0}::-webkit-datetime-edit-minute-field{padding-block:0}::-webkit-datetime-edit-second-field{padding-block:0}::-webkit-datetime-edit-millisecond-field{padding-block:0}::-webkit-datetime-edit-meridiem-field{padding-block:0}::-webkit-calendar-picker-indicator{line-height:1}:-moz-ui-invalid{box-shadow:none}button,input:where([type=button],[type=reset],[type=submit]){appearance:button}::file-selector-button{appearance:button}::-webkit-inner-spin-button{height:auto}::-webkit-outer-spin-button{height:auto}[hidden]:where(:not([hidden=until-found])){display:none!important}}@layer components;@layer utilities{.visible{visibility:visible}.sr-only{clip-path:inset(50%);white-space:nowrap;border-width:0;width:1px;height:1px;margin:-1px;padding:0;position:absolute;overflow:hidden}.absolute{position:absolute}.fixed{position:fixed}.col-span-2{grid-column:span 2/span 2}.container{width:100%}@media (min-width:40rem){.container{max-width:40rem}}@media (min-width:48rem){.container{max-width:48rem}}@media (min-width:64rem){.container{max-width:64rem}}@media (min-width:80rem){.container{max-width:80rem}}@media (min-width:96rem){.container{max-width:96rem}}.mx-auto{margin-inline:auto}.my-8{margin-block:calc(var(--spacing) * 8)}.mt-1{margin-top:var(--spacing)}.mt-1\.5{margin-top:calc(var(--spacing) * 1.5)}.mt-2{margin-top:calc(var(--spacing) * 2)}.mt-3{margin-top:calc(var(--spacing) * 3)}.mt-4{margin-top:calc(var(--spacing) * 4)}.mt-5{margin-top:calc(var(--spacing) * 5)}.mt-6{margin-top:calc(var(--spacing) * 6)}.mt-7{margin-top:calc(var(--spacing) * 7)}.mt-8{margin-top:calc(var(--spacing) * 8)}.mt-\[29px\]{margin-top:29px}.mr-2{margin-right:calc(var(--spacing) * 2)}.mb-2{margin-bottom:calc(var(--spacing) * 2)}.mb-3{margin-bottom:calc(var(--spacing) * 3)}.mb-5{margin-bottom:calc(var(--spacing) * 5)}.mb-6{margin-bottom:calc(var(--spacing) * 6)}.mb-7{margin-bottom:calc(var(--spacing) * 7)}.mb-8{margin-bottom:calc(var(--spacing) * 8)}.ml-2{margin-left:calc(var(--spacing) * 2)}.block{display:block}.flex{display:flex}.grid{display:grid}.inline{display:inline}.inline-block{display:inline-block}.inline-flex{display:inline-flex}.table{display:table}.h-full{height:100%}.min-h-11{min-height:calc(var(--spacing) * 11)}.min-h-screen{min-height:100vh}.max-w-3xl{max-width:var(--container-3xl)}.max-w-\[65\%\]{max-width:65%}.max-w-full{max-width:100%}.min-w-0{min-width:0}.flex-1{flex:1}.shrink-0{flex-shrink:0}.cursor-pointer{cursor:pointer}.list-disc{list-style-type:disc}.grid-cols-2{grid-template-columns:repeat(2,minmax(0,1fr))}.grid-cols-7{grid-template-columns:repeat(7,minmax(0,1fr))}.flex-col{flex-direction:column}.flex-wrap{flex-wrap:wrap}.items-baseline{align-items:baseline}.items-center{align-items:center}.items-end{align-items:flex-end}.items-start{align-items:flex-start}.justify-between{justify-content:space-between}.justify-end{justify-content:flex-end}.gap-2{gap:calc(var(--spacing) * 2)}.gap-3{gap:calc(var(--spacing) * 3)}.gap-4{gap:calc(var(--spacing) * 4)}.gap-5{gap:calc(var(--spacing) * 5)}.gap-6{gap:calc(var(--spacing) * 6)}.gap-7{gap:calc(var(--spacing) * 7)}.gap-8{gap:calc(var(--spacing) * 8)}:where(.space-y-2>:not(:last-child)){--tw-space-y-reverse:0;margin-block-start:calc(calc(var(--spacing) * 2) * var(--tw-space-y-reverse));margin-block-end:calc(calc(var(--spacing) * 2) * calc(1 - var(--tw-space-y-reverse)))}:where(.space-y-3>:not(:last-child)){--tw-space-y-reverse:0;margin-block-start:calc(calc(var(--spacing) * 3) * var(--tw-space-y-reverse));margin-block-end:calc(calc(var(--spacing) * 3) * calc(1 - var(--tw-space-y-reverse)))}:where(.space-y-4>:not(:last-child)){--tw-space-y-reverse:0;margin-block-start:calc(calc(var(--spacing) * 4) * var(--tw-space-y-reverse));margin-block-end:calc(calc(var(--spacing) * 4) * calc(1 - var(--tw-space-y-reverse)))}.gap-x-5{column-gap:calc(var(--spacing) * 5)}:where(.divide-y>:not(:last-child)){--tw-divide-y-reverse:0;border-bottom-style:var(--tw-border-style);border-top-style:var(--tw-border-style);border-top-width:calc(1px * var(--tw-divide-y-reverse));border-bottom-width:calc(1px * calc(1 - var(--tw-divide-y-reverse)))}:where(.divide-line>:not(:last-child)){border-color:var(--line)}.overflow-x-auto{overflow-x:auto}.rounded{border-radius:.25rem}.rounded-full{border-radius:3.40282e38px}.rounded-lg{border-radius:var(--radius-lg)}.rounded-md{border-radius:var(--radius-md)}.rounded-xl{border-radius:var(--radius-xl)}.border{border-style:var(--tw-border-style);border-width:1px}.border-y{border-block-style:var(--tw-border-style);border-block-width:1px}.border-t{border-top-style:var(--tw-border-style);border-top-width:1px}.border-b{border-bottom-style:var(--tw-border-style);border-bottom-width:1px}.border-amber-200{border-color:var(--color-amber-200)}.border-blue-100{border-color:var(--color-blue-100)}.border-brand{border-color:var(--brand)}.border-line{border-color:var(--line)}.bg-amber-50{background-color:var(--color-amber-50)}.bg-blue-50{background-color:var(--color-blue-50)}.bg-blue-100{background-color:var(--color-blue-100)}.bg-brand{background-color:var(--brand)}.bg-surface{background-color:var(--surface)}.bg-white{background-color:var(--color-white)}.p-4{padding:calc(var(--spacing) * 4)}.p-5{padding:calc(var(--spacing) * 5)}.px-3{padding-inline:calc(var(--spacing) * 3)}.px-4{padding-inline:calc(var(--spacing) * 4)}.px-5{padding-inline:calc(var(--spacing) * 5)}.py-1{padding-block:var(--spacing)}.py-1\.5{padding-block:calc(var(--spacing) * 1.5)}.py-2{padding-block:calc(var(--spacing) * 2)}.py-3{padding-block:calc(var(--spacing) * 3)}.py-4{padding-block:calc(var(--spacing) * 4)}.py-5{padding-block:calc(var(--spacing) * 5)}.py-7{padding-block:calc(var(--spacing) * 7)}.py-8{padding-block:calc(var(--spacing) * 8)}.py-10{padding-block:calc(var(--spacing) * 10)}.py-24{padding-block:calc(var(--spacing) * 24)}.pt-5{padding-top:calc(var(--spacing) * 5)}.pb-2{padding-bottom:calc(var(--spacing) * 2)}.pb-9{padding-bottom:calc(var(--spacing) * 9)}.pl-4{padding-left:calc(var(--spacing) * 4)}.text-center{text-align:center}.text-right{text-align:right}.text-2xl{font-size:var(--text-2xl);line-height:var(--tw-leading,var(--text-2xl--line-height))}.text-3xl{font-size:var(--text-3xl);line-height:var(--tw-leading,var(--text-3xl--line-height))}.text-base{font-size:var(--text-base);line-height:var(--tw-leading,var(--text-base--line-height))}.text-lg{font-size:var(--text-lg);line-height:var(--tw-leading,var(--text-lg--line-height))}.text-sm{font-size:var(--text-sm);line-height:var(--tw-leading,var(--text-sm--line-height))}.text-xs{font-size:var(--text-xs);line-height:var(--tw-leading,var(--text-xs--line-height))}.leading-5{--tw-leading:calc(var(--spacing) * 5);line-height:calc(var(--spacing) * 5)}.leading-6{--tw-leading:calc(var(--spacing) * 6);line-height:calc(var(--spacing) * 6)}.leading-7{--tw-leading:calc(var(--spacing) * 7);line-height:calc(var(--spacing) * 7)}.font-bold{--tw-font-weight:var(--font-weight-bold);font-weight:var(--font-weight-bold)}.font-medium{--tw-font-weight:var(--font-weight-medium);font-weight:var(--font-weight-medium)}.font-normal{--tw-font-weight:var(--font-weight-normal);font-weight:var(--font-weight-normal)}.font-semibold{--tw-font-weight:var(--font-weight-semibold);font-weight:var(--font-weight-semibold)}.break-words{overflow-wrap:break-word}.text-blue-800{color:var(--color-blue-800)}.text-brand{color:var(--brand)}.text-foreground{color:var(--foreground)}.text-muted{color:var(--muted)}.text-red-700{color:var(--color-red-700)}.text-white{color:var(--color-white)}.tabular-nums{--tw-numeric-spacing:tabular-nums;font-variant-numeric:var(--tw-ordinal,) var(--tw-slashed-zero,) var(--tw-numeric-figure,) var(--tw-numeric-spacing,) var(--tw-numeric-fraction,)}.underline{text-decoration-line:underline}.underline-offset-4{text-underline-offset:4px}.antialiased{-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale}.transition{transition-property:color,background-color,border-color,outline-color,text-decoration-color,fill,stroke,--tw-gradient-from,--tw-gradient-via,--tw-gradient-to,opacity,box-shadow,transform,translate,scale,rotate,filter,-webkit-backdrop-filter,backdrop-filter,display,content-visibility,overlay,pointer-events;transition-timing-function:var(--tw-ease,var(--default-transition-timing-function));transition-duration:var(--tw-duration,var(--default-transition-duration))}.transition-colors{transition-property:color,background-color,border-color,outline-color,text-decoration-color,fill,stroke,--tw-gradient-from,--tw-gradient-via,--tw-gradient-to;transition-timing-function:var(--tw-ease,var(--default-transition-timing-function));transition-duration:var(--tw-duration,var(--default-transition-duration))}@media (hover:hover){.group-hover\:text-brand:is(:where(.group):hover *){color:var(--brand)}}.last\:border-b-0:last-child{border-bottom-style:var(--tw-border-style);border-bottom-width:0}.even\:text-right:nth-child(2n){text-align:right}@media (hover:hover){.hover\:border-brand:hover{border-color:var(--brand)}.hover\:text-brand:hover{color:var(--brand)}}@media (min-width:40rem){.sm\:grid-cols-2{grid-template-columns:repeat(2,minmax(0,1fr))}.sm\:grid-cols-3{grid-template-columns:repeat(3,minmax(0,1fr))}.sm\:grid-cols-\[1fr_1fr_auto\]{grid-template-columns:1fr 1fr auto}.sm\:grid-cols-\[140px_1fr\]{grid-template-columns:140px 1fr}.sm\:grid-cols-\[150px_1fr\]{grid-template-columns:150px 1fr}.sm\:grid-cols-\[170px_1fr\]{grid-template-columns:170px 1fr}.sm\:grid-cols-\[180px_1fr\]{grid-template-columns:180px 1fr}.sm\:py-12{padding-block:calc(var(--spacing) * 12)}}@media (min-width:48rem){.md\:grid-cols-2{grid-template-columns:repeat(2,minmax(0,1fr))}.md\:grid-cols-3{grid-template-columns:repeat(3,minmax(0,1fr))}.md\:grid-cols-\[minmax\(0\,320px\)_1fr\]{grid-template-columns:minmax(0,320px) 1fr}.md\:items-end{align-items:flex-end}}@media (min-width:64rem){.lg\:grid-cols-4{grid-template-columns:repeat(4,minmax(0,1fr))}}}:root{--background:#fff;--foreground:#202b3d;--brand:#2563eb;--brand-hover:#1d4ed8;--surface:#f7f9fc;--muted:#637087;--line:#e5eaf1}body{background:var(--background);color:var(--foreground);font-family:var(--font-sans);word-break:keep-all;overflow-wrap:anywhere}button,input,select{font:inherit}button,summary{cursor:pointer}a,button,input,select,summary{-webkit-tap-highlight-color:transparent}:focus-visible{outline:3px solid var(--brand);outline-offset:4px}.container{width:min(100% - 40px,1180px);margin-inline:auto}.site-header{border-bottom:1px solid var(--line);background:#fff}.brand{letter-spacing:-1px;font-size:23px;font-weight:800}nav a:hover,.footer-info summary:hover{color:var(--brand)}.mobile-toggle{min-height:44px;padding:8px;font-size:14px}.mobile-link{border-radius:6px;padding:12px 8px}.mobile-link[aria-current=page]{color:var(--brand);background:var(--surface)}.home-hero{grid-template-columns:1fr 300px;align-items:center;gap:48px;padding:56px 0 60px;display:grid}.hero-aside{border-left:1px solid var(--line);padding:30px}.eyebrow{color:var(--brand);letter-spacing:.035em;font-size:12px;font-weight:600}.page-title{letter-spacing:-.035em;font-size:clamp(27px,4vw,36px);font-weight:750;line-height:1.35}.section-title{letter-spacing:-.025em;font-size:21px;font-weight:700;line-height:1.5}.button{background:var(--brand);color:#fff;border-radius:8px;justify-content:center;align-items:center;gap:24px;min-height:48px;padding:12px 20px;font-size:14px;font-weight:600;display:inline-flex}.button:hover{background:var(--brand-hover)}.button-secondary{border:1px solid var(--line);background:#fff;border-radius:8px;min-height:48px;padding:12px 16px;font-size:14px}.button-secondary:hover{background:var(--surface)}.calculator-list{border-top:1px solid var(--line);grid-template-columns:repeat(2,minmax(0,1fr));display:grid}.calculator-link{border-bottom:1px solid var(--line);align-items:center;gap:18px;padding:25px 18px 25px 0;display:flex}.calculator-link:nth-child(2n){padding-left:24px}.calculator-link:hover{background:var(--surface)}.tool-icon{width:44px;height:44px;color:var(--brand);background:#eff5ff;border-radius:12px;flex-shrink:0;justify-content:center;align-items:center;font-size:24px;display:flex}.badge{color:#1d4ed8;white-space:nowrap;background:#edf4ff;border-radius:4px;padding:3px 6px;font-size:10px;font-weight:500}.badge-muted{color:var(--muted);background:var(--surface)}.calculator-workspace{border:1px solid var(--line);border-radius:14px;grid-template-columns:1.15fr 1fr;display:grid;overflow:hidden}.calculator-form{min-width:0;padding:30px}.result-panel{background:var(--surface);border-left:1px solid var(--line);min-width:0;padding:30px}.result-value{color:var(--brand);letter-spacing:-.035em;font-variant-numeric:tabular-nums;margin-top:8px;font-size:clamp(25px,4vw,36px);font-weight:750}.field{min-width:0}.field label{margin-bottom:9px;font-size:13px;font-weight:600;display:block}.input-wrap{position:relative}.field input,.field select{width:100%;min-width:0;height:48px;color:var(--foreground);font-variant-numeric:tabular-nums;background:#fff;border:1px solid #ccd4e0;border-radius:7px;padding:12px 14px;font-size:16px}.input-wrap:has(.input-unit) input{padding-right:52px}.field input::placeholder{color:#8490a2}.input-unit{color:var(--muted);pointer-events:none;font-size:13px;position:absolute;top:50%;right:14px;transform:translateY(-50%)}.field-hint{color:var(--muted);margin-top:8px;font-size:12px;line-height:1.6}.content-section{border-bottom:1px solid var(--line);padding-block:36px}.content-section:last-child{border-bottom:0;padding-bottom:0}.ordinary-wage-item{border:1px solid var(--line);background:var(--surface);border-radius:10px;grid-template-columns:minmax(0,1fr) minmax(0,1fr) auto;align-items:start;gap:12px;padding:14px;display:grid}.ordinary-item-remove{border:1px solid var(--line);min-height:48px;color:var(--muted);background:#fff;border-radius:7px;align-self:end;padding:0 12px;font-size:12px;font-weight:600}.ordinary-item-remove:hover{color:#b91c1c;border-color:#fecaca}.ordinary-add-button{width:100%;color:var(--brand);border:1px dashed #aeb9c7;border-radius:8px;margin-top:12px;padding:12px;font-size:13px;font-weight:650}.ordinary-add-button:hover{background:var(--surface)}.salary-table-scroll{overscroll-behavior-inline:contain;border:1px solid var(--line);background:#fff;border-radius:10px;max-width:100%;overflow-x:auto}.salary-table-scroll:focus-visible{outline-offset:3px}.salary-table{border-collapse:separate;border-spacing:0;font-variant-numeric:tabular-nums;width:100%;min-width:1120px;font-size:13px}.salary-table th,.salary-table td{border-bottom:1px solid var(--line);text-align:right;white-space:nowrap;padding:12px 14px}.salary-table thead th{color:var(--muted);background:#f1f5fa;font-size:12px;font-weight:600}.salary-table tbody tr:last-child th,.salary-table tbody tr:last-child td{border-bottom:0}.salary-table tbody tr:nth-child(2n) th,.salary-table tbody tr:nth-child(2n) td{background:#fafbfd}.salary-table tbody tr:hover th,.salary-table tbody tr:hover td,.salary-table tbody tr[data-salary-highlighted=true] th,.salary-table tbody tr[data-salary-highlighted=true] td{background:#edf4ff}.salary-table tbody tr:focus{outline:3px solid var(--brand);outline-offset:-3px}.salary-table .salary-sticky-column{z-index:1;text-align:left;min-width:120px;box-shadow:1px 0 0 var(--line);background:#fff;position:sticky;left:0}.salary-table thead .salary-sticky-column{z-index:2;background:#f1f5fa}.salary-table a{color:var(--foreground);text-underline-offset:4px;font-weight:600;-webkit-text-decoration:underline #bfdbfe;text-decoration:underline #bfdbfe}.salary-table a:hover{color:var(--brand)}.salary-table .salary-net-value{color:var(--brand);font-weight:700}.salary-range-chips{scrollbar-width:thin}.faq-list details{border-bottom:1px solid var(--line)}.faq-list details:last-child{border-bottom:0}.faq-list summary{padding:18px 0;font-size:14px;font-weight:500}.faq-list p{color:var(--muted);padding:0 0 20px;font-size:14px;line-height:1.9}.site-footer{border-top:1px solid var(--line);background:var(--surface)}.footer-info{color:var(--muted);font-size:12px}.footer-info summary{padding-block:6px}.footer-info p{margin-top:10px;line-height:1.9}.skip-link{z-index:50;background:var(--brand);color:#fff;border-radius:6px;padding:12px 20px;position:fixed;top:-100px;left:16px}.skip-link:focus{top:12px}[id]{scroll-margin-top:24px}@media (max-width:767px){.home-hero{grid-template-columns:1fr;gap:24px;padding:36px 0 40px}.hero-aside{border:1px solid var(--line);border-radius:10px;padding:22px}.hero-aside>div{display:none}.hero-aside h2{margin-top:12px}.hero-aside br{display:none}.calculator-workspace{grid-template-columns:1fr}.result-panel{border-left:0;border-top:1px solid var(--line)}.calculator-form,.result-panel{padding:24px 20px}.calculator-list{grid-template-columns:1fr}.calculator-link:nth-child(2n){padding-left:0}.ordinary-wage-item{grid-template-columns:1fr}.ordinary-item-remove{width:100%;min-height:42px}}@media (prefers-reduced-motion:reduce){*{transition:none!important}}.site-header{z-index:40;position:relative}.header-inner{align-items:center;gap:28px;min-height:68px;display:flex}.brand{flex-shrink:0;align-items:center;gap:9px;display:inline-flex}.brand .text-brand{color:#18a96b}.brand-mark{background:#b9ee83;border:2px solid #15945e;border-radius:48% 52% 43% 57%/58% 54% 46% 42%;width:30px;height:34px;display:inline-block;position:relative;transform:rotate(3deg);box-shadow:inset -4px -5px #15945e1f}.brand-mark i{background:#14372a;border-radius:50%;width:3px;height:4px;position:absolute;top:14px}.brand-mark i:first-child{left:8px}.brand-mark i:last-child{right:8px}.desktop-nav{flex:1;align-items:center;gap:8px;font-size:14px;font-weight:600;display:flex}.desktop-nav a{border-radius:999px;padding:10px 14px}.desktop-nav .nav-primary,.desktop-nav .nav-current{color:#162a24;background:#f1f6f4}.header-search{min-height:40px;color:var(--muted);background:#f5f8fb;border-radius:999px;align-items:center;gap:8px;padding:8px 16px;font-size:13px;font-weight:600;display:inline-flex}.header-search span{color:#37506f;font-size:20px;line-height:1}.mobile-toggle{margin-left:auto;display:none}.mobile-menu{border-top:1px solid var(--line);background:#fff;box-shadow:0 16px 30px #1b344e14}.mobile-menu>.container{padding-block:14px 22px}.mobile-search-link{background:var(--surface);border-radius:10px;align-items:center;gap:9px;min-height:46px;padding:10px 13px;font-size:14px;font-weight:600;display:flex}.mobile-guide-link{color:#128457;border-radius:10px;justify-content:space-between;align-items:center;min-height:44px;margin-top:8px;padding:9px 13px;font-size:14px;font-weight:700;display:flex}.mobile-guide-link[aria-current=page]{background:#eff9f4}.mobile-menu section{padding-top:18px}.mobile-menu h2{color:var(--muted);padding:0 8px 7px;font-size:11px;font-weight:700}.mobile-menu section a{border-radius:7px;justify-content:space-between;align-items:center;min-height:42px;padding:8px;font-size:14px;display:flex}.mobile-menu section a[aria-current=page]{color:var(--brand);background:var(--surface)}.home-hero-shell{background:radial-gradient(circle at 76% 8%,#d2e7ff80,#0000 35%),linear-gradient(135deg,#fff 18%,#f7fbff 65%,#f4fbf7);border-bottom:1px solid #edf2f6;overflow:visible}.home-hero-new{grid-template-columns:minmax(0,.95fr) minmax(370px,1.14fr) 210px;align-items:center;gap:38px;min-height:320px;padding-block:50px 54px;display:grid}.hero-copy h1{color:#101b2d;letter-spacing:-.045em;margin-top:13px;font-size:clamp(32px,3.5vw,45px);font-weight:800;line-height:1.25}.hero-copy h1 span{color:#18a96b}.hero-copy>p:last-child{color:var(--muted);margin-top:22px;font-size:15px;line-height:1.75}.home-search-block{align-self:center;min-width:0;position:relative}.calculator-search{z-index:25;position:relative}.calculator-search>input{width:100%;height:62px;color:var(--foreground);background:#fff;border:1px solid #d7e0e9;border-radius:18px;padding:0 50px 0 55px;font-size:17px;box-shadow:0 12px 34px #2a43611f}.calculator-search>input:focus{border-color:#83b9a1;outline:3px solid #18a96b24}.calculator-search>input::-webkit-search-cancel-button{display:none}.search-icon{z-index:1;color:#3e5876;pointer-events:none;font-size:28px;line-height:1;position:absolute;top:16px;left:20px}.search-clear{z-index:2;width:38px;height:38px;color:var(--muted);border-radius:50%;font-size:22px;position:absolute;top:12px;right:14px}.search-clear:hover{background:var(--surface)}.search-example{color:#8490a2;margin:12px 4px 0;font-size:12px}.search-chips{flex-wrap:wrap;gap:8px;margin-top:14px;display:flex}.search-chips a{color:#415067;background:#ffffffd1;border:1px solid #e3e9ef;border-radius:999px;padding:8px 14px;font-size:12px;font-weight:600;box-shadow:0 3px 10px #273a540d}.search-chips a:hover{color:#128457;border-color:#9bd0ba}.search-results{background:#fff;border:1px solid #dce4ec;border-radius:15px;position:absolute;top:70px;left:0;right:0;overflow:hidden;box-shadow:0 22px 48px #1b314c2e}.search-results-label{color:#7b8798;padding:13px 16px 9px;font-size:11px;font-weight:700}.search-result{text-align:left;align-items:center;gap:12px;width:100%;padding:11px 16px;display:flex}.search-result:hover,.search-result[aria-selected=true]{background:#f3f8f6}.search-result strong{font-size:13px;display:block}.search-result .min-w-0>span{color:var(--muted);text-overflow:ellipsis;white-space:nowrap;margin-top:3px;font-size:11px;display:block;overflow:hidden}.search-empty{color:var(--muted);text-align:center;padding:24px 16px;font-size:13px}.brand-visual{height:220px;position:relative}.visual-note{color:#34475e;text-align:right;font-size:12px;font-weight:700;line-height:1.5;position:absolute;top:0;right:0;transform:rotate(-5deg)}.bean-character{background:linear-gradient(145deg,#d8f596,#bce873);border:5px solid #17231e;border-radius:48% 52% 42% 58%/62% 60% 40% 38%;width:132px;height:150px;position:absolute;bottom:0;right:34px;transform:rotate(3deg);box-shadow:inset -12px -12px #4d933717,0 9px #27463414}.bean-eye{background:#17231e;border-radius:50%;width:9px;height:12px;position:absolute;top:67px}.bean-eye-left{left:41px}.bean-eye-right{right:38px}.bean-mouth{border-bottom:4px solid #17231e;border-radius:50%;width:22px;height:12px;position:absolute;top:88px;left:57px}.bean-calculator{z-index:2;background:#6f87a0;border:4px solid #33465c;border-radius:12px;grid-template-columns:repeat(2,23px);gap:5px;width:70px;padding:10px;display:grid;position:absolute;bottom:9px;right:0;transform:rotate(13deg);box-shadow:0 7px #293b4e1f}.bean-calculator i{background:#bfe2e6;border:3px solid #34495e;border-radius:4px;grid-column:1/-1;height:20px}.bean-calculator b{color:#34495e;background:#dce7ed;border-radius:4px;place-items:center;height:21px;font-size:11px;display:grid}.bean-spark{background:#d7ef8a;border-radius:999px;width:5px;height:18px;position:absolute;transform:rotate(-42deg)}.bean-spark-one{top:50px;left:22px}.bean-spark-two{height:10px;top:68px;left:8px;transform:rotate(-86deg)}.home-sections{padding-block:20px 70px}.featured-tools{background:linear-gradient(100deg,#f2fbf4,#f8fcf8);border:1px solid #e1f0e6;border-radius:18px;grid-template-columns:215px 1fr;align-items:center;gap:22px;padding:18px 20px;display:grid}.featured-intro{align-items:center;gap:13px;display:flex}.featured-intro>span{color:#2eba72;font-size:28px}.featured-intro h2{font-size:16px;font-weight:750}.featured-intro p{color:var(--muted);margin-top:4px;font-size:11px}.featured-list{grid-template-columns:repeat(5,minmax(0,1fr));gap:10px;display:grid}.featured-link{background:#fff;border:1px solid #e5ebef;border-radius:13px;align-items:center;gap:10px;min-width:0;min-height:62px;padding:9px 12px;display:flex;box-shadow:0 5px 15px #243b510a}.featured-link strong{flex:1;min-width:0;font-size:12px;line-height:1.35}.featured-link:hover{border-color:#add8c4;transform:translateY(-1px)}.home-tool-icon,.category-symbol{border-radius:11px;flex-shrink:0;place-items:center;font-weight:800;display:grid}.home-tool-icon{width:40px;height:40px;font-size:20px}.tone-pay{color:#397ee8;background:#e9f3ff}.tone-work{color:#e78a16;background:#fff2dc}.tone-leave{color:#16a469;background:#e5f7ee}.category-area{padding-top:46px}.home-section-heading{justify-content:space-between;align-items:end;gap:20px;margin-bottom:20px;display:flex}.home-section-heading h2{letter-spacing:-.025em;margin-top:5px;font-size:24px;font-weight:780;line-height:1.35}.home-section-heading>span{color:var(--muted);font-size:12px}.category-grid{grid-template-columns:repeat(3,minmax(0,1fr));gap:16px;display:grid}.category-panel{border:1px solid var(--line);border-radius:18px;min-width:0;padding:19px}.category-pay{background:linear-gradient(145deg,#f2f8ff,#f9fbfd)}.category-work{background:linear-gradient(145deg,#fff8ea,#fcfbf7)}.category-leave{background:linear-gradient(145deg,#f0faf5,#f8fbf9)}.category-panel>header{align-items:center;gap:12px;padding:2px 2px 15px;display:flex}.category-symbol{width:42px;height:42px;font-size:22px}.category-panel h3{font-size:20px;font-weight:780}.category-panel header p{color:var(--muted);margin-top:3px;font-size:11px}.category-count{color:var(--muted);margin-left:auto;font-size:11px}.category-tools{gap:9px;display:grid}.home-tool-row{background:#ffffffed;border:1px solid #e5e9ee;border-radius:14px;align-items:center;gap:13px;min-width:0;min-height:92px;padding:14px;display:flex}.home-tool-row:hover{border-color:#cbd7e2;transform:translateY(-1px);box-shadow:0 7px 18px #25374c0d}.home-tool-row strong{font-size:14px;display:block}.home-tool-row .min-w-0>span{color:var(--muted);margin-top:5px;font-size:11px;line-height:1.55;display:block}.home-tool-arrow{color:#718095;font-size:25px}.trust-strip{background:#f8fbfd;border:1px solid #e4eaf0;border-radius:18px;grid-template-columns:1.35fr repeat(3,1fr);gap:0;margin-top:24px;display:grid;overflow:hidden}.trust-brand,.trust-item{align-items:center;gap:13px;min-width:0;padding:20px;display:flex}.trust-item{border-left:1px solid #e4eaf0}.mini-bean{color:#0000;background:linear-gradient(145deg,#d9f59b,#bde979);border:2px solid #28513e;border-radius:58% 42% 47% 53%/62% 58% 42% 38%;flex-shrink:0;width:54px;height:58px;font-size:0;display:block;position:relative;overflow:hidden;box-shadow:inset -6px -7px #4d93371a,0 4px #27463412}.mini-bean:before{content:"";background:#18372a;border-radius:50%;width:5px;height:7px;position:absolute;top:25px;left:14px;box-shadow:20px 0 #18372a}.mini-bean:after{content:"";border-bottom:3px solid #18372a;border-radius:50%;width:14px;height:8px;position:absolute;top:33px;left:20px}.trust-brand strong{font-size:14px;line-height:1.55}.trust-item>span{color:#18a96b;background:#e7f7ef;border-radius:10px;flex-shrink:0;place-items:center;width:38px;height:38px;font-size:19px;font-weight:800;display:grid}.trust-item strong{font-size:12px}.trust-item p{color:var(--muted);margin-top:4px;font-size:10px;line-height:1.45}.home-principles{background:linear-gradient(120deg,#f6fbf8,#fbfcfd);border:1px solid #e1e9e5;border-radius:18px;grid-template-columns:240px 1fr;gap:30px;margin-top:24px;padding:25px;display:grid}.home-principles-copy h2{letter-spacing:-.02em;margin-top:5px;font-size:20px;font-weight:780}.home-principles-copy a{color:var(--brand);gap:8px;margin-top:20px;font-size:12px;font-weight:700;display:inline-flex}.home-principles ol{counter-reset:principles;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px 24px;display:grid}.home-principles li{counter-increment:principles;min-width:0;padding-left:29px;position:relative}.home-principles li:before{color:#25a76d;content:"0" counter(principles);font-size:11px;font-weight:800;position:absolute;top:0;left:0}.home-principles li strong,.home-principles li span{display:block}.home-principles li strong{font-size:13px}.home-principles li span{color:var(--muted);margin-top:4px;font-size:11px;line-height:1.55}.home-guides{padding-top:42px}.home-guides .home-section-heading>a{color:var(--brand);font-size:12px;font-weight:700}.guide-breadcrumb{min-width:0;color:var(--muted);white-space:nowrap;align-items:center;gap:9px;margin-bottom:30px;font-size:12px;display:flex;overflow:hidden}.guide-breadcrumb span:last-child{text-overflow:ellipsis;overflow:hidden}.guide-hub-header{border-bottom:1px solid var(--line);max-width:760px;padding-bottom:36px}.guide-hub-header h1,.guide-header h1{color:#101b2d;letter-spacing:-.04em;margin-top:10px;font-size:clamp(30px,4.2vw,44px);font-weight:800;line-height:1.25}.guide-hub-header>p:last-child{color:var(--muted);margin-top:18px;font-size:15px;line-height:1.9}.guide-category-sections{gap:48px;padding-block:42px;display:grid}.guide-category-heading{justify-content:space-between;align-items:baseline;gap:20px;margin-bottom:17px;display:flex}.guide-category-heading h2{font-size:21px;font-weight:780}.guide-category-heading span{color:var(--muted);font-size:11px}.guide-list{grid-template-columns:repeat(2,minmax(0,1fr));gap:13px;display:grid}.guide-list-compact{grid-template-columns:repeat(4,minmax(0,1fr))}.guide-card{border:1px solid var(--line);background:#fff;border-radius:14px;flex-direction:column;min-width:0;padding:20px;display:flex}.guide-card:hover{border-color:#b9d9cb;transform:translateY(-1px);box-shadow:0 7px 20px #203d300f}.guide-card .guide-category{color:#16835a;background:#edf8f3;border-radius:999px;align-self:start;padding:4px 8px;font-size:10px;font-weight:750}.guide-card strong{margin-top:13px;font-size:16px;line-height:1.5}.guide-card>span:not(.guide-category){color:var(--muted);margin-top:8px;font-size:12px;line-height:1.7}.guide-card small{color:#6f7f91;margin-top:auto;padding-top:16px;font-size:10px}.guide-about-link{background:#f5fbf8;border:1px solid #dcebe4;border-radius:16px;justify-content:space-between;align-items:center;gap:24px;padding:24px;display:flex}.guide-about-link strong{font-size:15px}.guide-about-link p{color:var(--muted);margin-top:5px;font-size:12px;line-height:1.6}.guide-about-link a{color:var(--brand);flex-shrink:0;font-size:12px;font-weight:700}.guide-article{width:min(100%,760px);margin-inline:auto}.guide-header{border-bottom:1px solid var(--line);padding-bottom:38px}.guide-header>p:last-of-type{color:#526175;margin-top:20px;font-size:16px;line-height:1.95}.guide-header>span{color:var(--muted);margin-top:17px;font-size:11px;display:block}.guide-section{border-bottom:1px solid var(--line);padding-block:38px}.guide-section h2{color:#172235;letter-spacing:-.02em;font-size:22px;font-weight:760;line-height:1.4}.guide-section>p{color:#526175;margin-top:16px;font-size:15px;line-height:1.95}.guide-section>ul{color:#526175;gap:10px;margin-top:18px;font-size:14px;line-height:1.8;display:grid}.guide-section>ul>li{padding-left:18px;position:relative}.guide-section>ul>li:before{color:var(--brand);content:"•";position:absolute;left:0}.guide-section>aside{color:#405469;background:#f2faf6;border-left:3px solid #48b986;border-radius:0 8px 8px 0;margin-top:20px;padding:16px 18px;font-size:13px;line-height:1.8}.guide-section>.guide-inline-sources{border-top:1px dashed var(--line);color:var(--muted);flex-wrap:wrap;gap:7px 12px;margin-top:20px;padding-top:16px;font-size:11px;line-height:1.7;display:flex}.guide-inline-sources>span{color:#526175;font-weight:700}.guide-inline-sources a{color:var(--brand);text-underline-offset:3px;text-decoration:underline}.guide-table-scroll{border:1px solid var(--line);border-radius:10px;max-width:100%;margin-top:22px;overflow-x:auto}.guide-table-scroll:focus-visible{outline-offset:2px;outline:3px solid #18a96b33}.guide-table{border-collapse:collapse;color:#46566b;width:100%;min-width:570px;font-size:12px;line-height:1.6}.guide-table caption{border-bottom:1px solid var(--line);color:#26384e;text-align:left;background:#f7faf9;padding:13px 15px;font-weight:700}.guide-table th,.guide-table td{border-bottom:1px solid var(--line);text-align:left;vertical-align:top;padding:12px 14px}.guide-table thead th{color:#667487;background:#fafbfd;font-size:11px}.guide-table tbody th{color:#213248;font-weight:650}.guide-table tbody tr:last-child th,.guide-table tbody tr:last-child td{border-bottom:0}.guide-related-links{grid-template-columns:repeat(2,minmax(0,1fr));gap:10px;margin-top:20px;display:grid}.guide-related-links a{border:1px solid var(--line);border-radius:10px;min-width:0;padding:16px}.guide-related-links a:hover{background:var(--surface)}.guide-related-links strong,.guide-related-links span{display:block}.guide-related-links strong{font-size:14px}.guide-related-links span{color:var(--muted);margin-top:6px;font-size:11px;line-height:1.65}.guide-sources>ul{grid-template-columns:repeat(2,minmax(0,1fr))}.guide-sources>ul>li{overflow-wrap:anywhere}.guide-sources a{color:var(--brand);text-underline-offset:4px;text-decoration:underline}.guide-sources li>span{color:var(--muted);margin-top:4px;font-size:10px;display:block}.guide-sources .guide-source-note{font-size:12px}.companion-section{padding-top:42px}.companion-grid{grid-template-columns:repeat(3,minmax(0,1fr));gap:14px;display:grid}.companion-link{border:1px solid var(--line);border-radius:14px;align-items:center;gap:13px;min-width:0;padding:17px;display:flex}.companion-link:hover{background:var(--surface)}.companion-link small,.companion-link strong,.companion-link .min-w-0>span{display:block}.companion-link small{color:var(--muted);font-size:10px}.companion-link strong{margin-top:2px;font-size:14px}.companion-link .min-w-0>span{color:var(--muted);text-overflow:ellipsis;white-space:nowrap;margin-top:4px;font-size:11px;overflow:hidden}@media (max-width:1023px){.home-hero-new{grid-template-columns:.9fr 1.1fr;min-height:300px}.brand-visual{display:none}.featured-tools{grid-template-columns:1fr}.featured-list{grid-template-columns:repeat(5,minmax(0,1fr))}.category-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.category-panel:last-child{grid-column:1/-1}.category-panel:last-child .category-tools{grid-template-columns:repeat(2,minmax(0,1fr))}.trust-strip{grid-template-columns:repeat(3,1fr)}.trust-brand{border-bottom:1px solid #e4eaf0;grid-column:1/-1}.trust-item:first-of-type{border-left:0}.home-principles{grid-template-columns:1fr}.guide-list-compact{grid-template-columns:repeat(2,minmax(0,1fr))}}@media (min-width:768px) and (max-width:850px){.featured-list{grid-template-columns:repeat(3,minmax(0,1fr))}}@media (max-width:767px){.container{width:min(100% - 32px,1180px)}.header-inner{gap:16px;min-height:62px}.brand{font-size:21px}.brand-mark{width:27px;height:30px}.desktop-nav,.header-search{display:none}.mobile-toggle{display:block}.home-hero-new{grid-template-columns:1fr;gap:27px;min-height:0;padding-block:37px 40px}.hero-copy h1{font-size:clamp(29px,9.2vw,38px)}.hero-copy>p:last-child{margin-top:16px;font-size:14px}.calculator-search>input{border-radius:15px;height:56px;padding-left:48px;font-size:16px}.search-icon{font-size:25px;top:14px;left:17px}.search-results{top:64px}.search-chips{scrollbar-width:none;flex-wrap:nowrap;max-width:100%;padding-bottom:5px;overflow-x:auto}.search-chips::-webkit-scrollbar{display:none}.search-chips a{flex-shrink:0}.home-sections{padding-top:16px;padding-bottom:48px}.featured-tools{border-radius:15px;gap:15px;padding:17px}.featured-list{grid-template-columns:repeat(2,minmax(0,1fr))}.featured-link{min-height:54px;padding:8px 10px}.featured-link .home-tool-icon{width:34px;height:34px;font-size:17px}.featured-link strong{font-size:11px}.category-area{padding-top:38px}.home-section-heading{align-items:start}.home-section-heading h2{font-size:21px}.home-section-heading>span{display:none}.category-grid{border-top:1px solid var(--line);grid-template-columns:1fr;gap:0}.category-panel,.category-panel:last-child{border:0;border-bottom:1px solid var(--line);background:0 0;border-radius:0;grid-column:auto;padding:25px 0}.category-panel:last-child .category-tools{grid-template-columns:1fr}.category-panel>header{padding:0 2px 13px}.category-panel h3{font-size:18px}.category-tools{border-top:1px solid #edf0f3;gap:0}.home-tool-row{background:0 0;border:0;border-bottom:1px solid #edf0f3;border-radius:0;min-height:72px;padding:12px 2px}.home-tool-row:hover{box-shadow:none;transform:none}.home-tool-row .home-tool-icon{width:38px;height:38px}.home-tool-row strong{font-size:13px}.home-tool-row .min-w-0>span{margin-top:3px;font-size:10px}.trust-strip{grid-template-columns:1fr;margin-top:24px}.trust-brand{grid-column:auto}.trust-item,.trust-item:first-of-type{border-top:1px solid #e4eaf0;border-left:0}.home-principles{gap:23px;padding:20px}.home-principles ol{grid-template-columns:1fr;gap:16px}.home-guides{padding-top:36px}.home-guides .home-section-heading>a{flex-shrink:0}.guide-list,.guide-list-compact{grid-template-columns:1fr}.guide-category-sections{gap:40px;padding-block:36px}.guide-about-link{flex-direction:column;align-items:flex-start}.guide-header>p:last-of-type{font-size:15px}.guide-section{padding-block:32px}.guide-section h2{font-size:20px}.guide-related-links,.guide-sources>ul{grid-template-columns:1fr}.companion-grid{grid-template-columns:1fr;gap:9px}}@media (max-width:359px){.container{width:min(100% - 24px,1180px)}.hero-copy h1{font-size:28px}.featured-link{min-height:50px}}@property --tw-space-y-reverse{syntax:"*";inherits:false;initial-value:0}@property --tw-divide-y-reverse{syntax:"*";inherits:false;initial-value:0}@property --tw-border-style{syntax:"*";inherits:false;initial-value:solid}@property --tw-leading{syntax:"*";inherits:false}@property --tw-font-weight{syntax:"*";inherits:false}@property --tw-ordinal{syntax:"*";inherits:false}@property --tw-slashed-zero{syntax:"*";inherits:false}@property --tw-numeric-figure{syntax:"*";inherits:false}@property --tw-numeric-spacing{syntax:"*";inherits:false}@property --tw-numeric-fraction{syntax:"*";inherits:false}
