:root{color-scheme:light;--ink:#24272c;--muted:#5d6673;--line:#dce1e8;--paper:#fff;--tint:#f4f6f9;--accent:#1a4a8a;--accent-dark:#0e3060;--accent-tint:#eef3fa;--warm:#b66216}
*{box-sizing:border-box}
html{scroll-padding-top:24px}
body{margin:0;background:var(--paper);color:var(--ink);font:16px/1.75 system-ui,-apple-system,"Segoe UI","Malgun Gothic",sans-serif;letter-spacing:0;overflow-wrap:break-word}
a{color:var(--accent);text-underline-offset:4px}
a:hover{color:var(--accent-dark)}
a:focus-visible,summary:focus-visible,.table-scroll:focus-visible{outline:3px solid var(--warm);outline-offset:5px;border-radius:3px}
.shell{width:100%;max-width:1168px;margin-inline:auto;padding-inline:28px}
.skip{position:absolute;left:16px;top:-90px;z-index:5;padding:8px 16px;background:#fff;border:2px solid var(--ink)}
.skip:focus{top:10px}
.site-header{border-top:3px solid var(--accent);border-bottom:1px solid var(--line);background:var(--paper)}
.header-inner{min-height:80px;display:grid;grid-template-columns:auto 1fr auto;align-items:center;gap:44px;padding-block:16px}
.brand{display:inline-flex;align-items:center;gap:9px;color:var(--accent);font-size:27px;font-weight:800;line-height:1;text-decoration:none;white-space:nowrap}
.brand img{display:block;width:32px;height:32px}
.primary-nav,.account-nav{display:flex;gap:26px;align-items:center}
.primary-nav a{color:var(--muted);font-size:14px;font-weight:650;text-decoration:none;white-space:nowrap;padding-block:10px}
.primary-nav a[aria-current]{color:var(--accent);text-decoration:underline;text-decoration-thickness:2px;text-underline-offset:12px}
.account-nav{gap:18px}
.account-nav a{font-size:13px;font-weight:700;text-decoration:none;white-space:nowrap}
.account-nav .join-link{padding:9px 16px;border-radius:5px;background:var(--accent);color:#fff}
.icon{width:20px;height:20px;flex:none;vertical-align:middle}
main{padding-block:38px 80px;min-height:55vh}
.reading{max-width:744px;margin-inline:auto}
.page-home .reading,.page-guide .reading{max-width:none}
h1,h2,h3{word-break:keep-all;overflow-wrap:anywhere;line-height:1.45}
h1{font-size:34px;font-weight:780;margin:0 0 20px}
h2{font-size:22px;font-weight:750;margin:0 0 16px}
h3{font-size:18px;font-weight:700;margin:0 0 10px}
p{margin:0 0 20px}
ul,ol{padding-left:23px;margin:0 0 24px}
li{margin-bottom:9px}
strong{font-weight:700}
.breadcrumbs{display:flex;flex-wrap:wrap;gap:9px;list-style:none;padding:0;margin:0 0 25px;color:var(--muted);font-size:12px}
.breadcrumbs li{margin:0}
.breadcrumbs a{color:var(--muted);text-decoration:none}
.breadcrumbs li+li:before{content:"/";color:#8994a3;margin-right:9px}
.intro{padding:12px 0 34px;max-width:760px}
.intro h1{margin-bottom:14px;font-size:34px}
.intro p{max-width:660px;color:var(--muted);font-size:17px;margin-bottom:22px}
.intro-actions{display:flex;flex-wrap:wrap;gap:10px}
.button{display:inline-flex;align-items:center;justify-content:center;gap:12px;min-height:44px;padding:10px 18px;border:1px solid var(--line);border-radius:5px;font-size:14px;font-weight:700;text-decoration:none;background:var(--paper);color:var(--ink)}
.button-primary{background:var(--accent);border-color:var(--accent);color:#fff}
.button-primary:hover{background:var(--accent-dark);color:#fff}
.guide-section{padding-block:28px;border-top:1px solid var(--line)}
.section-heading{display:flex;align-items:baseline;justify-content:space-between;gap:20px;margin-bottom:18px}
.section-heading h2{margin:0;font-size:21px}
.text-link{display:inline-flex;align-items:center;gap:9px;text-decoration:none;font-size:13px;font-weight:650;white-space:nowrap}
.article-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:0 34px}
.article-card{display:grid;grid-template-columns:168px minmax(0,1fr);align-items:center;gap:23px;min-width:0;padding:22px 0;border-bottom:1px solid var(--line);text-decoration:none;color:var(--ink)}
.article-card:hover h3{color:var(--accent);text-decoration:underline;text-underline-offset:4px}
.article-card img{display:block;width:168px;height:126px;object-fit:cover;border-radius:6px;margin:0;background:var(--tint)}
.article-card h3{font-size:17px;line-height:1.5;margin:4px 0 8px}
.article-card p{font-size:13px;line-height:1.7;color:var(--muted);margin:0}
.topic{display:block;color:var(--accent);font-size:11px;font-weight:750}
.page-guide .page-intro{max-width:760px;margin-bottom:34px}
.page-guide .page-intro p{color:var(--muted);font-size:17px}
.page-guide .article-card{grid-template-columns:190px minmax(0,1fr);align-items:start;padding-block:28px;min-height:194px}
.page-guide .article-card img{width:190px;height:143px}
.page-guide .article-card h3{font-size:18px}
.utility-band{display:flex;align-items:center;gap:22px;background:var(--tint);padding:24px 28px;margin:32px 0;text-decoration:none;color:var(--ink);border-block:1px solid var(--line)}
.utility-band>.icon:first-child{width:30px;height:30px;color:var(--accent)}
.utility-band span{flex:1;min-width:0}
.utility-band strong{display:block;font-size:18px}
.utility-band small{display:block;color:var(--muted);font-size:13px;margin-top:3px}
.home-details{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:48px;padding-top:20px}
.home-details .content-section{border-top:0;margin:0;padding:0}
.home-details h2{font-size:19px}
.home-details p{font-size:14px;color:var(--muted)}
.article-meta{display:flex;flex-wrap:wrap;gap:5px 18px;color:var(--muted);font-size:12px;margin:0 0 26px}
.reading>blockquote{margin:0 0 28px;padding:18px 22px;background:var(--accent-tint);border-left:3px solid var(--accent);border-radius:0 5px 5px 0;font-size:14px;line-height:1.8}
.reading>blockquote p{margin:0 0 8px}
.reading>blockquote p:last-child{margin:0}
.reading>blockquote a{font-weight:700}
.page-article .reading>p{font-size:17px;line-height:1.9}
.page-article .reading>p:has(img){margin:28px 0}
.page-article .reading img{display:block;width:100%;height:auto;border-radius:6px}
.article-toc{border-block:1px solid var(--line);margin:32px 0;background:var(--paper)}
.article-toc summary{cursor:pointer;display:flex;justify-content:space-between;align-items:center;gap:16px;min-height:58px;padding:15px 0;font-size:14px;font-weight:700;list-style:none}
.article-toc summary::-webkit-details-marker{display:none}
.article-toc[open] summary .icon{transform:rotate(180deg)}
.article-toc ol{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:10px 28px;padding:0 0 20px;list-style:none;margin:0}
.article-toc li{margin:0;font-size:13px}
.article-toc a{text-decoration:none}
.content-section{margin-top:38px;padding-top:30px;border-top:1px solid var(--line)}
.page-article .content-section p,.page-article .content-section li{font-size:17px;line-height:1.9}
.page-article .content-section h2{font-size:22px;margin-bottom:20px}
.page-article .content-section h3{font-size:18px;margin-top:24px}
.page-article .content-section:last-child p:last-child{margin-bottom:0}
.reading table{width:100%;border-collapse:collapse;table-layout:fixed;margin:20px 0;font-size:14px}
.reading th,.reading td{padding:12px;border:1px solid var(--line);vertical-align:top;text-align:left;overflow-wrap:anywhere}
.reading th{background:var(--tint)}
.table-scroll{max-width:100%;overflow-x:auto;overscroll-behavior-x:contain;margin:22px 0}
.table-scroll table{margin:0;min-width:460px}
.table-scroll:has(th:nth-child(4)) table{min-width:620px}
.page-policy table{font-size:14px}
.content-section:has(#article-sources){margin-top:42px}
.content-section:has(#article-sources) h2{font-size:16px}
.content-section:has(#article-sources) li{font-size:13px;color:var(--muted)}
.site-footer{padding-block:30px 36px;border-top:1px solid var(--line);background:var(--tint)}
.footer-inner{display:flex;align-items:center;justify-content:space-between;gap:28px}
.footer-title{font-size:20px;font-weight:800;color:var(--ink);margin:0}
.footer-links{display:flex;flex-wrap:wrap;gap:10px 22px}
.footer-links a{font-size:12px;color:var(--muted);text-decoration:none}
.footer-links a:hover{color:var(--accent);text-decoration:underline}
.page-join .reading>p,.page-faq .reading>p,.page-contact .reading>p{color:var(--muted);font-size:17px}
.preparation-list{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));column-gap:32px;padding-left:22px}
.preparation-list li::marker{color:var(--accent)}
.join-steps{list-style:none;counter-reset:step;padding:0}
.join-steps li{counter-increment:step;position:relative;padding:0 0 24px 46px;margin:0}
.join-steps li:before{content:counter(step);position:absolute;left:0;top:0;display:grid;place-items:center;width:28px;height:28px;border:1px solid var(--line);background:var(--accent-tint);color:var(--accent);font-weight:750;border-radius:50%;font-size:14px}
.join-steps li:not(:last-child):after{content:"";position:absolute;left:14px;top:34px;bottom:6px;border-left:1px solid var(--line)}
.faq-item{border-bottom:1px solid var(--line)}
.faq-item:first-of-type{border-top:1px solid var(--line);margin-top:32px}
.faq-item summary{display:flex;align-items:center;justify-content:space-between;gap:18px;cursor:pointer;list-style:none;padding:22px 0}
.faq-item summary::-webkit-details-marker{display:none}
.faq-item summary h2{font-size:17px;margin:0}
.faq-item summary .icon{color:var(--accent)}
.faq-item[open] summary .icon{transform:rotate(180deg)}
.faq-answer{padding:0 0 8px;line-height:1.85}
.faq-answer p:last-child{margin-bottom:18px}
.contact-email{display:inline-block;max-width:100%;font-size:25px;font-weight:750;overflow-wrap:anywhere}
.page-contact .content-section:first-of-type strong{display:block;padding:16px 20px;background:var(--accent-tint);border-left:3px solid var(--accent);font-size:14px}
.page-policy .content-section:first-child{margin-top:24px}
.page-policy .content-section h2{font-size:19px}
.page-policy .policy-note,.page-policy .terms-note{font-size:14px;color:var(--muted)}
.page-error .reading{padding:28px 0 54px}
.page-error h1{font-size:30px}
.page-error .code{font-size:56px;font-weight:800;color:var(--accent);margin-bottom:18px;line-height:1.2}
.page-error .help{color:var(--muted)}
.page-error .actions{display:flex;flex-wrap:wrap;gap:12px;margin-top:28px}
.page-calculator .reading{max-width:none}
.page-calculator .reading>h1{font-size:30px}
.page-calculator .reading>.content-section{max-width:744px;margin-inline:auto}
.page-calculator .calculator-surface{position:relative;isolation:isolate}
.page-calculator #salary-calculator-loading{position:absolute;inset:0 0 auto;z-index:1;margin:0;background:var(--paper)}
.page-calculator .calculator-surface:has(#salary-controls:disabled) #salary-calculator-form{opacity:.35}
.page-calculator .salary-calculator-grid{gap:36px}
.page-calculator #salary-calculator-form{font-size:14px;line-height:1.7}
.page-calculator #salary-calculator-form input,.page-calculator #salary-calculator-form select{min-height:42px;border-radius:4px;border-color:#a9b3c1;color:var(--ink)}
.page-calculator #salary-calculator-form input[type=checkbox]{min-height:16px;accent-color:var(--accent)}
.page-calculator #salary-calculator-form input[type=radio]{min-height:0}
.page-calculator #salary-calculator-form .salary-section{margin-bottom:24px;border-color:var(--line)}
.page-calculator #salary-calculator-form .salary-section-heading{padding-block:16px;color:var(--accent);font-size:18px;line-height:1.5}
.page-calculator #salary-calculator-form .salary-section-body{padding-block:0 18px}
.page-calculator .salary-segmented{min-height:42px;border-color:#a9b3c1;border-radius:4px;overflow:hidden}
.page-calculator .salary-segmented span{min-height:40px}
.page-calculator .salary-segmented input:checked+span{background:var(--accent)}
.page-calculator .salary-field>label,.page-calculator .salary-field-label{color:var(--ink)}
.page-calculator .salary-field-help,.page-calculator .salary-required-note,.page-calculator .salary-profile-summary span{color:var(--muted);font-size:12px}
.page-calculator .salary-auto-profile,.page-calculator .salary-profile-summary,.page-calculator .salary-assumption-note{background:var(--tint);border-color:var(--line);color:var(--ink)}
.page-calculator .salary-profile-summary{padding:16px}
.page-calculator .salary-profile-summary strong{color:var(--accent);font-size:18px}
.page-calculator .salary-result-row{padding:11px 16px;border-color:var(--line);font-size:14px}
.page-calculator .salary-result-row dd{font-family:inherit;font-variant-numeric:tabular-nums}
.page-calculator .salary-result-primary{background:var(--accent-tint)}
.page-calculator .salary-result-primary dt,.page-calculator .salary-result-primary dd{color:var(--accent)}
.page-calculator .salary-net-results{background:var(--paper);border:1px solid var(--line);border-radius:6px;overflow:hidden}
.page-calculator .salary-net-title{padding:14px 16px;border-color:var(--line);color:var(--accent)}
.page-calculator .salary-net-assumption,.page-calculator .salary-deduction-total{background:var(--tint);border-color:var(--line);color:var(--muted)}
.page-calculator .salary-assumption-note{border-left-color:var(--accent)}
.page-calculator .salary-form-actions{margin-top:20px}
.page-calculator .salary-reset-button{min-height:44px;padding:10px 16px;border-radius:5px}
.page-calculator #salary-calculator-form .salary-manual-fields{background:var(--tint);padding:14px}
.page-calculator .salary-disclaimer{padding:16px 0;border-top:1px solid var(--line)}
.page-calculator .salary-settlement-control{grid-template-columns:100px minmax(0,1fr)}
html.dark-mode .page-policy{color-scheme:dark;--paper:#1b2028;--ink:#ebedf0;--muted:#bac1cc;--line:#414a58;--tint:#252d39;--accent:#8bbdff;--accent-dark:#b1d2ff;--accent-tint:#283950}
html.dark-mode .page-policy .join-link{background:#1a4a8a}
#root-session-splash{display:none}
.root-session-checking body>:not(#root-session-splash){display:none}
.root-session-checking #root-session-splash{display:flex;position:fixed;inset:0;flex-direction:column;align-items:center;justify-content:center;gap:16px;padding:24px;background:var(--paper);text-align:center}
#root-session-splash p{margin:0;color:var(--muted);font-size:14px}
@media(max-width:1000px){.header-inner{gap:25px}.primary-nav{gap:20px}.article-card,.page-guide .article-card{grid-template-columns:132px minmax(0,1fr);gap:17px}.article-card img,.page-guide .article-card img{width:132px;height:110px}.article-card h3,.page-guide .article-card h3{font-size:16px}.article-grid{column-gap:26px}}
@media(max-width:760px){.shell{padding-inline:22px}.header-inner{grid-template-columns:1fr auto;gap:12px;padding-block:16px 0}.brand{font-size:25px}.brand img{width:28px;height:28px}.primary-nav{grid-column:1/-1;grid-row:2;justify-content:space-between;gap:10px;padding-bottom:6px}.primary-nav a{font-size:13px;padding-block:8px}.primary-nav a[aria-current]{text-underline-offset:8px}.account-nav{grid-column:2;grid-row:1;gap:16px}.account-nav .join-link{padding:7px 12px}.article-grid{grid-template-columns:minmax(0,1fr)}.article-card,.page-guide .article-card{grid-template-columns:144px minmax(0,1fr);padding-block:23px;min-height:0}.article-card img,.page-guide .article-card img{width:144px;height:108px}.home-details{gap:25px}.intro h1,h1{font-size:29px}.footer-inner{align-items:start;flex-direction:column;gap:18px}.page-guide .page-intro{margin-bottom:10px}.article-toc ol{grid-template-columns:1fr}.page-calculator .salary-calculator-grid{gap:16px}}
@media(max-width:480px){.shell{padding-inline:20px}main{padding-block:28px 50px}.header-inner{min-height:106px}.intro{padding:4px 0 28px}.intro h1,h1{font-size:27px}.intro p,.page-guide .page-intro p{font-size:15px;line-height:1.85}.intro-actions .button{font-size:13px}.section-heading{gap:12px;margin-bottom:6px}.section-heading h2{font-size:19px}.article-card,.page-guide .article-card{grid-template-columns:105px minmax(0,1fr);gap:16px;padding-block:22px}.article-card img,.page-guide .article-card img{width:105px;height:90px}.article-card h3,.page-guide .article-card h3{font-size:15px}.article-card p{font-size:12px}.topic{font-size:10px}.guide-section{padding-block:23px}.home-details{grid-template-columns:1fr;gap:20px}.utility-band{gap:14px;padding:20px 16px}.utility-band strong{font-size:16px}.utility-band small{font-size:12px}.utility-band>.icon:first-child{width:24px;height:24px}.breadcrumbs{font-size:11px;margin-bottom:20px}.reading>blockquote{padding:15px 17px;font-size:13px}.page-article .reading>p,.page-article .content-section p,.page-article .content-section li{font-size:16px;line-height:1.9}.page-article .content-section h2{font-size:20px}.article-meta{font-size:11px;gap:4px 12px}.content-section{margin-top:30px;padding-top:25px}.reading th,.reading td{padding:8px}.footer-links{gap:12px 20px}}
@media(prefers-reduced-motion:reduce){*{scroll-behavior:auto}}
@media(max-width:480px){.preparation-list{grid-template-columns:1fr}.page-join .reading>p,.page-faq .reading>p,.page-contact .reading>p{font-size:16px}.faq-item summary h2{font-size:16px}.faq-item summary{padding-block:19px}.page-calculator .reading>h1,.page-error h1{font-size:27px}.page-calculator .salary-result-row{padding-inline:12px}.page-calculator .salary-profile-summary{padding-inline:12px}.page-calculator .salary-manual-fields{grid-template-columns:1fr}.page-policy .content-section h2{font-size:18px}}