:root{--ink:#000;--paper:#fff;--accent:#efdf00;--surface:#f5f5f2;--muted:#60625f;--line:#d9dad4;--positive:#25613f;--negative:#a8342d;--radius:4px;--font:Arial,Helvetica,sans-serif}
*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:28px}body{margin:0;background:var(--surface);color:var(--ink);font-family:var(--font);line-height:1.5;-webkit-font-smoothing:antialiased}button,input,select{font:inherit}button,a,input,select,summary{-webkit-tap-highlight-color:transparent}button,a{touch-action:manipulation}button{cursor:pointer}a{color:inherit}button,input,select,summary{border-radius:var(--radius)}button:focus-visible,a:focus-visible,summary:focus-visible{outline:3px solid #817800;outline-offset:4px}input:focus,select:focus{outline:2px solid var(--ink);outline-offset:2px}section:focus,aside:focus{outline:none}[hidden]{display:none!important}.sr-only{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap}.skip-link{position:fixed;top:8px;left:8px;transform:translateY(-150%);z-index:100;padding:12px;background:var(--accent);color:var(--ink);font-weight:700}.skip-link:focus{transform:translateY(0)}
.site-header{background:var(--ink);color:var(--paper)}.header-inner{max-width:1440px;margin:auto;min-height:80px;padding:19px 20px;display:flex;align-items:center;justify-content:space-between;gap:20px;flex-wrap:wrap}.wordmark{display:inline-flex;align-items:center;font-size:23px;letter-spacing:-1.2px;font-weight:700;text-decoration:none;white-space:nowrap;min-height:44px}.wordmark-light{font-weight:400}.wordmark i{height:8px;width:8px;background:var(--accent);margin-left:10px;align-self:flex-start;margin-top:9px}.header-caption{display:none;font-size:10px;letter-spacing:1.6px;color:#b1b3ab}.header-inner nav{display:flex;align-items:center;gap:24px;width:100%;border-top:1px solid #30322e;padding-top:9px;justify-content:space-between}.header-inner nav a{font-size:13px;min-height:44px;display:flex;align-items:center;text-decoration:none;color:#c3c5bd}.header-inner nav a:hover{color:var(--accent)}.header-inner nav a:last-child{color:var(--paper)}.header-inner nav a span{font-size:20px;margin-left:8px;color:var(--accent)}
.page-shell{max-width:1320px;margin:auto;padding:0 20px}.hero{padding:42px 0 36px;border-bottom:1px solid var(--line);display:flex;justify-content:space-between;gap:40px}.eyebrow,.section-number{font-size:10px;letter-spacing:1.35px;font-weight:700;margin:0 0 14px;line-height:1.5}.eyebrow{display:flex;align-items:center;gap:9px;color:#4e514a}.eyebrow span{width:7px;height:7px;background:var(--ink);display:block}.hero h1{font-size:clamp(39px,9.5vw,76px);font-weight:700;line-height:1.02;letter-spacing:-2px;margin:0 0 20px}.hero h1>span{color:#74766e}.hero-description{font-size:15px;max-width:430px;color:var(--muted);margin:0;line-height:1.6}.hero-aside{display:none}.workspace{display:grid;gap:32px;padding-top:32px;align-items:start}.editor-column{min-width:0}.section-panel{background:var(--paper);border:1px solid var(--line);padding:24px 20px}.section-heading{display:flex;align-items:center;justify-content:space-between;gap:12px;margin-bottom:24px}.section-number{color:var(--muted);font-size:10px;margin-bottom:6px}h2{font-size:23px;line-height:1.15;letter-spacing:-.65px;margin:0;font-weight:700}.currency-label{font-size:11px;color:var(--muted);padding:5px 9px;background:var(--surface);border:1px solid var(--line);font-weight:700}.field-label{display:block;font-size:12px;font-weight:700;margin-bottom:8px;color:#43453f}.salary-input-wrap{display:flex;align-items:center;border:1px solid #85887e;background:var(--paper);padding:0 14px;gap:10px;min-width:0;border-radius:var(--radius)}.salary-input-wrap:focus-within{outline:2px solid var(--ink);outline-offset:2px}.salary-input-wrap>span{color:#84877f;font-size:26px;font-weight:400}.salary-input-wrap input{width:100%;min-width:0;border:0;padding:14px 0;outline:none;font-size:28px;letter-spacing:-.8px;font-weight:700;line-height:1.3;background:transparent;color:var(--ink);border-radius:0}.salary-input-wrap input:focus{outline:none}.salary-input-wrap:has([aria-invalid=true]){border-color:var(--negative)}input::placeholder{color:#6f7368;opacity:1}.field-help{font-size:11px;line-height:1.5;color:var(--muted);margin:8px 0 0}.field-error{font-size:12px;line-height:1.5;color:var(--negative);margin:8px 0 0}.salary-reference{display:flex;gap:20px;border-top:1px solid #ecece7;margin-top:24px;padding-top:16px}.salary-reference>span{font-size:10px;color:var(--muted);flex:1;min-width:0}.salary-reference strong{display:block;font-size:16px;letter-spacing:-.4px;color:var(--ink);font-weight:500;overflow-wrap:anywhere;margin-top:3px}
.concept-section{margin-top:36px}.concept-heading{align-items:flex-start;flex-direction:column;margin-bottom:12px;gap:18px}.concept-heading h2{display:flex;align-items:center;gap:10px}.count{display:inline-flex;align-items:center;justify-content:center;background:#e7e8e0;color:#53574c;min-width:25px;min-height:25px;font-size:12px;letter-spacing:0;border-radius:50%;padding:3px 7px}.button{border:1px solid transparent;min-height:46px;display:inline-flex;gap:7px;align-items:center;justify-content:center;padding:11px 16px;font-size:12px;line-height:1.4;font-weight:700;transition:background .15s,color .15s}.button-primary{background:var(--accent);color:var(--ink)}.button-primary:hover{background:#d9cb00}.button-primary>span{font-size:21px;font-weight:400;line-height:1}.button-outline{border-color:var(--ink);background:transparent;color:var(--ink)}.button-outline:hover{background:var(--ink);color:var(--paper)}.section-intro{font-size:12px;line-height:1.5;color:var(--muted);margin:0 0 20px}.concept-list{display:grid;gap:12px}.concept-card{border:1px solid var(--line);background:var(--paper);padding:14px 16px 16px;min-width:0;border-radius:var(--radius)}.concept-card-top{display:flex;align-items:center;justify-content:space-between;margin-bottom:8px;gap:12px}.concept-badge{font-size:9px;letter-spacing:1.15px;font-weight:700;color:var(--positive);border-left:3px solid var(--positive);padding-left:8px}.is-deduction .concept-badge{color:#765f53;border-color:#8c7668}.remove-button{width:44px;height:44px;border:0;border-radius:var(--radius);background:transparent;color:#74776c;display:inline-flex;align-items:center;justify-content:center;flex-shrink:0}.remove-button:hover{background:#f9ecea;color:var(--negative)}.concept-fields{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:16px 12px}.concept-name-field{grid-column:1/-1}.concept-fields input,.concept-fields select{width:100%;min-width:0;min-height:46px;background:var(--paper);color:var(--ink);border:1px solid #85887e;padding:10px 10px;font-size:16px;line-height:1.5}.concept-fields select{padding-right:22px;text-overflow:ellipsis}.concept-fields input[aria-invalid=true]{border-color:var(--negative)}.concept-fields input::-webkit-outer-spin-button,.concept-fields input::-webkit-inner-spin-button{-webkit-appearance:none;margin:0}.concept-fields input[type=number]{-moz-appearance:textfield}.concept-help{min-height:0;margin-top:10px;font-size:10px}.concept-values{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:12px;margin-top:14px;padding-top:12px;border-top:1px solid #ebede6}.concept-values>div{display:flex;flex-direction:column;gap:2px;min-width:0}.concept-values>div:last-child{text-align:right}.concept-values span{font-size:10px;color:var(--muted)}.concept-values output{font-size:17px;font-weight:700;letter-spacing:-.5px;overflow-wrap:anywhere}.value-earned{color:var(--positive)}.value-deducted{color:var(--negative)}.empty-state{padding:36px 20px;text-align:center;background:var(--paper);border:1px dashed #a2a697}.empty-state>span{font-size:32px;line-height:1}.empty-state h3{font-size:20px;margin:12px 0 8px}.empty-state p{font-size:13px;color:var(--muted);margin:0 0 20px}
.summary-column{min-width:0;scroll-margin-top:20px}.summary-card{background:var(--ink);color:var(--paper);padding:26px 24px;border-radius:var(--radius);overflow:hidden}.summary-card .section-number{color:#9fa296;margin-bottom:15px}.summary-title-row{display:flex;align-items:center;justify-content:space-between;gap:10px}.summary-title-row h2{font-size:26px;letter-spacing:-.8px}.summary-title-row svg{color:var(--accent);flex-shrink:0}.summary-period{font-size:10px;color:#a6aa9e;margin:12px 0 28px}.summary-breakdown{display:grid;gap:17px;margin:0;padding:0 0 26px;border-bottom:1px solid #383b31}.summary-breakdown>div{display:flex;align-items:center;justify-content:space-between;gap:10px;flex-wrap:wrap}.summary-breakdown dt{font-size:12px;color:#c9ccbf;display:flex;align-items:center;gap:8px}.summary-breakdown dd{margin:0;font-size:15px;font-variant-numeric:tabular-nums;overflow-wrap:anywhere;max-width:100%}.summary-dot{width:5px;height:5px;display:inline-block;background:var(--accent);flex-shrink:0}.summary-dot.hollow{background:transparent;border:1px solid #9b9e90}.net-block{padding-top:25px}.net-block>p{margin:0 0 8px;font-size:13px;color:#d5d8ca}.net-block output{display:block;color:var(--accent);font-size:clamp(28px,8.5vw,40px);line-height:1.15;letter-spacing:-1.5px;font-weight:700;overflow-wrap:anywhere;font-variant-numeric:tabular-nums}.net-block>span{font-size:10px;color:#969b8b;display:block;margin-top:10px}.summary-note{display:flex;align-items:center;gap:7px;background:#191c13;padding:11px 10px;margin-top:28px;border-radius:3px}.summary-note>svg{color:var(--accent);flex-shrink:0}.summary-note p{font-size:10px;margin:0;color:#c8cdbb}.storage-box{display:flex;gap:10px;align-items:flex-start;margin:22px 2px 0}.storage-dot{height:6px;width:6px;border-radius:50%;background:var(--positive);flex-shrink:0;margin-top:6px}.storage-dot.warning{background:var(--negative)}#storage-status{font-size:11px;font-weight:700;line-height:1.5;margin:0}.storage-description{color:var(--muted);font-size:10px;line-height:1.6;margin:6px 0 0}.calculation-error{padding:12px;background:#fcece8;border-left:2px solid var(--negative)}.rules{border-top:1px solid var(--line);border-bottom:1px solid var(--line);margin-top:25px}.rules summary{min-height:48px;display:flex;align-items:center;justify-content:space-between;gap:10px;font-size:12px;font-weight:700;cursor:pointer;list-style:none}.rules summary::-webkit-details-marker{display:none}.rules summary span{font-size:22px;font-weight:400}.rules[open] summary span{transform:rotate(45deg)}.rules>div{font-size:11px;color:var(--muted);padding:0 0 15px;line-height:1.65}.rules ul{padding-left:17px}.rules li{margin-bottom:7px}
.site-footer{border-top:1px solid var(--line);padding:25px 0 32px;display:flex;flex-direction:column;gap:20px;margin-top:48px;color:var(--muted);font-size:10px;line-height:1.65}.site-footer p{margin:0}.site-footer strong{display:block;color:var(--ink);font-size:14px;letter-spacing:-.4px;margin-bottom:5px}.site-footer span{display:block}.noscript{padding:20px;background:var(--accent);position:fixed;bottom:0;width:100%;margin:0}
@media(min-width:600px){.header-inner{padding:18px 32px;flex-wrap:nowrap;min-height:82px}.header-inner nav{width:auto;border:0;padding:0;gap:25px}.page-shell{padding:0 32px}.hero{padding:50px 0 40px}.hero h1{letter-spacing:-2.8px}.hero-description{font-size:16px}.workspace{gap:32px}.section-panel{padding:27px 28px}.salary-input-wrap input{font-size:34px;padding:13px 0}.salary-reference strong{font-size:19px}.salary-reference>span{font-size:11px}.concept-heading{flex-direction:row;align-items:center;gap:15px}.concept-card{padding:12px 22px 18px}.concept-fields{grid-template-columns:minmax(0,2.3fr) minmax(0,1fr) minmax(0,1fr);gap:14px}.concept-name-field{grid-column:auto}.concept-fields select,.concept-fields input{font-size:16px}.concept-values{grid-template-columns:1fr 1fr}.concept-values>div{flex-direction:row;align-items:center;justify-content:space-between}.concept-values>div:last-child{border-left:1px solid #ebede6;padding-left:14px}.concept-values output{font-size:18px}.summary-card{padding:30px}.net-block output{font-size:42px}.site-footer{flex-direction:row;justify-content:space-between;align-items:end}.site-footer p:last-child{text-align:right}}
@media(min-width:1000px){.header-inner{padding-left:48px;padding-right:48px}.header-caption{display:block;margin-left:auto;margin-right:48px}.header-inner nav{gap:32px}.page-shell{padding:0 48px}.hero{padding:52px 0 42px;min-height:295px;align-items:center}.hero h1{font-size:70px}.hero-copy{max-width:650px}.hero-aside{display:flex;align-items:center;gap:28px;padding-right:15px}.hero-aside p{font-size:12px;line-height:1.7;color:var(--muted);margin:0;white-space:nowrap}.hero-aside strong{display:block;font-size:16px;color:var(--ink);margin-bottom:8px}.abstract-lines{position:relative;width:110px;height:130px;overflow:hidden}.abstract-lines span{position:absolute;left:0;top:12px;height:102px;width:102px;transform:rotate(-45deg) skew(10deg,10deg);border:1px solid #babdb1}.abstract-lines span:nth-child(2){left:18px;border-color:#929787}.abstract-lines span:nth-child(3){left:36px;border-color:#d1c500}.workspace{grid-template-columns:minmax(0,1fr) 330px;gap:28px;padding-top:34px}.summary-column{position:sticky;top:24px}.summary-card{padding:28px 24px}.net-block output{font-size:36px}.concept-section{margin-top:32px}.section-panel{padding:24px}.concept-card{padding:10px 18px 16px}.concept-fields{grid-template-columns:minmax(0,2.3fr) minmax(0,1fr) minmax(0,1fr);gap:12px}.concept-heading h2{font-size:23px}.button{font-size:11px;padding:11px 13px}.salary-reference{gap:32px}.salary-reference strong{font-size:20px}.section-intro{font-size:11px}.site-footer{margin-top:56px}}
@media(min-width:1300px){.workspace{gap:36px;grid-template-columns:minmax(0,1fr) 350px}.hero h1{font-size:76px}.hero-aside{padding-right:25px}.net-block output{font-size:39px}.summary-card{padding:30px 28px}.concept-heading h2{font-size:25px}.button{font-size:12px}}
.header-inner nav a{min-width:44px;justify-content:center}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*,*::before,*::after{transition:none!important;animation:none!important}}
@media print{.site-header nav,.remove-button,.button,.storage-box,.hero-aside,.rules,.site-footer,.skip-link{display:none!important}body{background:#fff}.page-shell{max-width:none;padding:0}.hero{padding:10px 0}.hero h1{font-size:32px}.workspace{display:block;padding-top:15px}.summary-column{position:static;margin-top:20px}.summary-card{border:1px solid #000;background:#fff;color:#000}.net-block output,.summary-card .section-number,.summary-period,.summary-breakdown dt,.net-block>p,.net-block>span{color:#000}.summary-note{display:none}.concept-card{break-inside:avoid}.concept-section{margin-top:20px}.concept-fields{grid-template-columns:2fr 1fr 1fr}.concept-name-field{grid-column:auto}}