:root{padding-top:env(safe-area-inset-top,0px);padding-bottom:env(safe-area-inset-bottom,0px)}body{margin:0;font:14px system-ui,-apple-system,"Segoe UI",sans-serif}img{max-width:100%}[hidden]{display:none!important}

/* Layout: two-column workbench — inputs rail left, payslip-style results right; stacks on phones */
:root{
  --paper:#f3f5f7; --card:#ffffff; --ink:#15202b; --muted:#5a6676; --line:#dbe1e7; --soft:#eef2f5;
  --accent:#0d7a64; --accent-soft:#e3f3ee; --tax:#b4475a; --ss:#c9822f; --pen:#3d6db3; --er:#7b8798; --margin:#8f6bb3; --sl:#5e8f3a; --hol:#0f8aa0; --warn:#9a5b00; --warn-bg:#fff4e0;
  --f-display:"Bricolage Grotesque", "Segoe UI", system-ui, sans-serif;
  --f-body:"Public Sans", "Segoe UI", system-ui, sans-serif;
  --f-mono:"IBM Plex Mono", ui-monospace, "SFMono-Regular", Menlo, monospace;
}
@media (prefers-color-scheme: dark){:root:not([data-theme="light"]){
  --paper:#0f1419; --card:#161d25; --ink:#e6ebf0; --muted:#9aa6b4; --line:#273140; --soft:#1c2530;
  --accent:#3cc6a2; --accent-soft:#17332c; --tax:#e27a8e; --ss:#e3a75f; --pen:#7da4e4; --er:#8f9bad; --margin:#b99ad8; --sl:#93c46c; --hol:#4cc3d9; --warn:#f0b35a; --warn-bg:#2d2416; color-scheme:dark}}
:root[data-theme="dark"]{
  --paper:#0f1419; --card:#161d25; --ink:#e6ebf0; --muted:#9aa6b4; --line:#273140; --soft:#1c2530;
  --accent:#3cc6a2; --accent-soft:#17332c; --tax:#e27a8e; --ss:#e3a75f; --pen:#7da4e4; --er:#8f9bad; --margin:#b99ad8; --sl:#93c46c; --hol:#4cc3d9; --warn:#f0b35a; --warn-bg:#2d2416; color-scheme:dark}
*{box-sizing:border-box}
[hidden]{display:none!important}
body{background:var(--paper);color:var(--ink);font-family:var(--f-body);font-size:15px;line-height:1.5;
  padding-left:max(16px,env(safe-area-inset-left,0px));padding-right:max(16px,env(safe-area-inset-right,0px));padding-block:20px 48px}
.wrap{max-width:1260px;margin:0 auto;display:flex;flex-direction:column;gap:20px}
header{display:flex;flex-wrap:wrap;align-items:flex-end;justify-content:space-between;gap:12px}
h1{font-family:var(--f-display);font-weight:700;font-size:clamp(26px,3.4vw,36px);letter-spacing:-.01em;margin:0;text-wrap:balance}
.sub{color:var(--muted);margin:4px 0 0;max-width:68ch}
.badge{font-family:var(--f-mono);font-size:12px;color:var(--muted);border:1px solid var(--line);border-radius:999px;padding:4px 10px;background:var(--card)}
.grid{display:grid;grid-template-columns:minmax(290px,370px) minmax(0,1fr);gap:20px;align-items:start}
@media (max-width:920px){.grid{grid-template-columns:minmax(0,1fr)}}
.panel{background:var(--card);border:1px solid var(--line);border-radius:10px;padding:18px}
.rail{position:sticky;top:12px;display:flex;flex-direction:column;gap:16px;max-height:calc(100vh - 24px);max-height:calc(100dvh - 24px);overflow-y:auto;overscroll-behavior:contain;scrollbar-gutter:stable;scrollbar-width:thin;scrollbar-color:var(--line) transparent}
.rail::-webkit-scrollbar{width:8px}.rail::-webkit-scrollbar-thumb{background:var(--line);border-radius:8px}
.railhead{position:sticky;top:-18px;z-index:2;margin:-18px -18px 0;padding:12px 18px 10px;background:var(--card);border-bottom:1px solid var(--line);display:flex;justify-content:space-between;align-items:baseline;gap:8px}
.railhead b{font-family:var(--f-display);font-weight:500;font-size:16px}
.railhead span{font-size:12px;color:var(--muted)}
@media (max-width:920px){.rail{position:static;max-height:none;overflow:visible}.railhead{position:static}}
.rail h2,.panel h2{font-family:var(--f-display);font-weight:500;font-size:18px;margin:0}
.group{display:flex;flex-direction:column;gap:10px;padding-top:14px;border-top:1px solid var(--line)}
.group:first-of-type,.railhead + .group{border-top:0;padding-top:0}
.glabel{font-size:11.5px;font-weight:600;letter-spacing:.08em;text-transform:uppercase;color:var(--muted)}
label.f{display:flex;flex-direction:column;gap:4px;font-size:13px;color:var(--muted)}
.row{display:grid;grid-template-columns:1fr 1fr;gap:10px}
.row3{display:grid;grid-template-columns:1.3fr 1fr;gap:10px}
input,select{font:inherit;color:var(--ink);background:var(--soft);border:1px solid var(--line);border-radius:7px;padding:8px 10px;width:100%;min-width:0}
input[type=number]{font-family:var(--f-mono)}
input:focus-visible,select:focus-visible,button:focus-visible{outline:2px solid var(--accent);outline-offset:1px}
.seg{display:flex;border:1px solid var(--line);border-radius:8px;overflow:hidden;background:var(--soft)}
.seg button{flex:1;font:inherit;font-size:13px;padding:8px 6px;border:0;background:transparent;color:var(--muted);cursor:pointer}
.seg button[aria-pressed=true]{background:var(--ink);color:var(--card);font-weight:600}
.chk{display:flex;gap:8px;align-items:center;font-size:13px;color:var(--ink)}
.chk input{width:auto}
.hint{font-size:12px;color:var(--muted);margin:0}
.results{display:flex;flex-direction:column;gap:20px;min-width:0}
.hero{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:1px;background:var(--line);border:1px solid var(--line);border-radius:10px;overflow:hidden}
@media (max-width:640px){.hero{grid-template-columns:repeat(2,minmax(0,1fr))}}
.hero div{background:var(--card);padding:14px 16px;display:flex;flex-direction:column;gap:2px;min-width:0}
.hero .k{font-size:12px;color:var(--muted)}
.hero .v{font-family:var(--f-mono);font-size:clamp(18px,2.2vw,24px);font-weight:500;font-variant-numeric:tabular-nums;overflow-wrap:anywhere}
.hero .main{background:var(--accent-soft)}
.hero .main .v{color:var(--accent)}
.bar{display:flex;height:22px;border-radius:6px;overflow:hidden;background:var(--soft);margin-top:12px}
.bar span{display:block;height:100%}
.legend{display:flex;flex-wrap:wrap;gap:6px 16px;margin-top:10px;font-size:12.5px;color:var(--muted)}
.legend i{display:inline-block;width:10px;height:10px;border-radius:2px;margin-right:6px;vertical-align:-1px}
.tablewrap{overflow-x:auto;margin-top:10px}
table{border-collapse:collapse;width:100%;font-size:13.5px}
th,td{padding:7px 10px;text-align:right;white-space:nowrap;border-bottom:1px solid var(--line)}
th:first-child,td:first-child{text-align:left;white-space:normal;min-width:200px}
thead th{font-size:11.5px;letter-spacing:.06em;text-transform:uppercase;color:var(--muted);font-weight:600}
td.n{font-family:var(--f-mono);font-variant-numeric:tabular-nums}
tr.sec td{font-weight:600;background:var(--soft);font-size:12px;letter-spacing:.04em;text-transform:uppercase;color:var(--muted)}
tr.tot td{font-weight:600;border-top:2px solid var(--ink)}
tr.net td{font-weight:600;color:var(--accent);font-size:15px}
.dot{display:inline-block;width:8px;height:8px;border-radius:50%;margin-right:8px}
.neg{color:var(--muted)}
.cards{display:grid;grid-template-columns:repeat(auto-fit,minmax(260px,1fr));gap:12px;margin-top:12px}
.tip{border:1px solid var(--line);border-radius:8px;padding:12px 14px;display:flex;flex-direction:column;gap:6px;min-width:0}
.tip h3{margin:0;font-size:14px;font-weight:600}
.tip p{margin:0;font-size:13px;color:var(--muted)}
.tip .gain{font-family:var(--f-mono);font-size:14px;color:var(--accent)}
.pill{display:inline-block;font-size:11px;font-weight:600;letter-spacing:.05em;text-transform:uppercase;padding:2px 8px;border-radius:999px;background:var(--accent-soft);color:var(--accent)}
.pill.w{background:var(--warn-bg);color:var(--warn)}
.best td{background:var(--accent-soft)}
.warns{display:flex;flex-direction:column;gap:8px}
.warn{background:var(--warn-bg);color:var(--warn);border-radius:8px;padding:10px 12px;font-size:13px}
.notes{font-size:13px;color:var(--muted);display:flex;flex-direction:column;gap:6px;max-width:80ch}
.notes p{margin:0}
.head-row{display:flex;flex-wrap:wrap;justify-content:space-between;align-items:baseline;gap:8px}
.sitefoot{border-top:1px solid var(--line);padding-top:14px;display:flex;flex-direction:column;gap:4px;font-size:13px;color:var(--muted)}
.sitefoot p{margin:0}
.disclaimer{font-size:12.5px;color:var(--muted);max-width:90ch}
tr.memo td{color:var(--muted);font-style:italic}
.slipform{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:10px;margin-top:12px}
@media (max-width:640px){.slipform{grid-template-columns:minmax(0,1fr)}}
.slipgroup input[aria-invalid="true"]{border-color:var(--warn)}
.slipgroup{display:flex;flex-direction:column;gap:2px;margin-top:14px}
.slipgroup .slipform{margin-top:6px}
.slip .logo{max-height:48px;max-width:160px;display:block;margin-bottom:6px}
.slip .coinfo{font-size:11.5px;color:var(--muted);margin-top:2px}
.slip .co.missing,.slip .missing{color:var(--warn)}
.slipwrap{overflow-x:auto;margin-top:14px}
.slip{min-width:640px;max-width:820px;background:var(--card);border:1px solid var(--ink);border-radius:4px;padding:22px 24px;font-size:13px;color:var(--ink)}
.slip .top{display:flex;justify-content:space-between;gap:16px;border-bottom:2px solid var(--ink);padding-bottom:10px}
.slip .co{font-family:var(--f-display);font-size:18px;font-weight:700}
.slip .doc{text-align:right;font-family:var(--f-mono);font-size:12px;color:var(--muted)}
.slip .doc b{display:block;font-family:var(--f-display);font-size:18px;color:var(--ink);letter-spacing:.12em}
.slip .who{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:8px 14px;padding:10px 0;border-bottom:1px solid var(--line)}
.slip .who span{display:block;font-size:10.5px;letter-spacing:.07em;text-transform:uppercase;color:var(--muted)}
.slip .cols{display:grid;grid-template-columns:1fr 1fr;gap:18px;padding-top:12px}
.slip h4{margin:0 0 4px;font-size:10.5px;letter-spacing:.08em;text-transform:uppercase;color:var(--muted);font-weight:600}
.slip table{font-size:12.5px}
.slip td{padding:4px 0;border-bottom:1px dotted var(--line)}
.slip td:first-child{min-width:0}
.slip td.wrap{white-space:normal;font-family:var(--f-body);font-size:12px;padding-left:10px}
.slip .sumrow td{border-bottom:0;border-top:1px solid var(--ink);font-weight:600}
.slip .netbox{display:flex;justify-content:space-between;align-items:center;margin-top:14px;padding:10px 14px;border:2px solid var(--ink);font-weight:600}
.slip .netbox .n{font-family:var(--f-mono);font-size:20px;color:var(--accent)}
.slip .foot{margin-top:10px;font-size:11px;color:var(--muted)}
.btns{display:flex;flex-wrap:wrap;gap:8px}
.btn{font:inherit;font-size:13px;font-weight:600;padding:8px 14px;border-radius:7px;border:1px solid var(--ink);background:var(--ink);color:var(--card);cursor:pointer}
.btn.alt{background:transparent;color:var(--ink)}
.btn:disabled{opacity:.5;cursor:default}
.rec td.bal{color:var(--muted)}
.rec tr.start td{font-weight:600;font-size:15px;border-bottom:2px solid var(--ink)}
.rec tr.grp td{font-size:11.5px;font-weight:600;letter-spacing:.06em;text-transform:uppercase;color:var(--muted);padding-top:12px}
.rec tr.sub td{font-weight:600;border-top:1px solid var(--ink)}
.rec tr.pay td{font-weight:600;color:var(--accent)}
.rec tr.zero td{font-weight:700;border-top:2px solid var(--ink);border-bottom:0}
.rec tr.zero td.ok{color:var(--accent)}
.rec .to{font-size:11.5px;color:var(--muted);margin-left:6px}
.mt th.sel,.mt td.sel{background:var(--accent-soft)}
.mt tr.tot td{font-weight:600;border-top:2px solid var(--ink)}
.mt tr.net td{font-weight:600;color:var(--accent)}
.unitin{display:grid;grid-template-columns:minmax(0,1fr) auto;gap:0}
.unitin input{border-top-right-radius:0;border-bottom-right-radius:0}
.unitin select{width:auto;border-left:0;border-top-left-radius:0;border-bottom-left-radius:0;padding-right:4px}
.perks td{vertical-align:top;white-space:normal}
.perks th:first-child,.perks td:first-child{min-width:0;width:28px;padding-right:4px}
.perks th:nth-child(2),.perks td:nth-child(2){text-align:left;min-width:220px}
.perks th:nth-child(3),.perks td:nth-child(3){text-align:left}
.perks th:nth-child(4),.perks td:nth-child(4){text-align:left}
.perks td.n{white-space:nowrap}
.perks td.q{width:96px}
.perks td.q input{width:100%;max-width:92px;padding:6px 8px}
.perks td.c{width:28px}
.perks td.c input{width:18px;height:18px;margin-top:2px}
.perks .nm{font-weight:600;color:var(--ink)}
.perks .cd{font-size:12px;color:var(--muted);margin-top:2px;max-width:60ch}
.perks .ql{font-size:11.5px;color:var(--muted);margin-top:3px}
.perks tr.off td:not(.c){opacity:.62}
.perks td.g{color:var(--accent);font-weight:600}
.tag{display:inline-block;font-size:10.5px;font-weight:600;letter-spacing:.04em;text-transform:uppercase;padding:2px 7px;border-radius:8px;white-space:normal;line-height:1.35}
.tag.free{background:var(--accent-soft);color:var(--accent)}
.tag.it{background:var(--warn-bg);color:var(--warn)}
.regime{display:grid;grid-template-columns:minmax(0,360px) minmax(0,1fr);gap:12px;align-items:end;margin-top:12px}
@media (max-width:640px){.regime{grid-template-columns:minmax(0,1fr)}}
.regime .hint{margin:0}
.vt tr.tot td{font-weight:600;border-top:2px solid var(--ink)}
.vt tr.net td{font-weight:600;color:var(--accent)}
.vt tr.big td{font-weight:700;color:var(--accent);font-size:15px;background:var(--accent-soft)}
.vt td.pc{font-weight:600}
.dlsel select{width:auto;padding:8px 10px;font-size:13px}
.sr{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0)}
.split .pick{background:var(--accent-soft)}
.split{display:grid;grid-template-columns:repeat(auto-fit,minmax(150px,1fr));gap:1px;background:var(--line);border:1px solid var(--line);border-radius:8px;overflow:hidden;margin-top:14px}
.split div{background:var(--card);padding:10px 12px;display:flex;flex-direction:column;gap:2px}
.split .k{font-size:12px;color:var(--muted)}
.split .v{font-family:var(--f-mono);font-size:16px;font-variant-numeric:tabular-nums}
.split .p{font-size:12px;color:var(--muted)}
@media (prefers-reduced-motion:no-preference){.bar span{transition:width .25s ease}}
.toasts{position:fixed;right:16px;bottom:16px;z-index:1000;display:flex;flex-direction:column;align-items:flex-end;gap:8px;pointer-events:none;max-width:calc(100vw - 32px)}
.toast{pointer-events:auto;display:flex;align-items:flex-start;gap:10px;min-width:220px;max-width:380px;padding:10px 10px 10px 12px;border-radius:9px;background:var(--card);color:var(--ink);border:1px solid var(--line);border-left:4px solid var(--accent);box-shadow:0 8px 24px rgba(15,20,25,.16);font-size:13.5px;line-height:1.4}
.toast.warn{border-left-color:var(--warn)}
.toast.err{border-left-color:var(--tax)}
.toast .ti{flex:none;width:18px;height:18px;margin-top:1px;border-radius:50%;display:grid;place-items:center;font-size:11px;font-weight:700;line-height:1;color:var(--card);background:var(--accent)}
.toast.warn .ti{background:var(--warn)}
.toast.err .ti{background:var(--tax)}
.toast .tm{flex:1;min-width:0}
.toast .tx{flex:none;border:0;background:transparent;color:var(--muted);font:inherit;font-size:17px;line-height:1;padding:0 3px;cursor:pointer;border-radius:5px}
.toast .tx:hover{color:var(--ink)}
@media (max-width:640px){.toasts{left:12px;right:12px;bottom:12px;align-items:stretch;max-width:none}.toast{max-width:none;min-width:0}}
@keyframes toastIn{from{opacity:0;transform:translateY(8px)}to{opacity:1;transform:none}}
@media (prefers-reduced-motion:no-preference){.toast{animation:toastIn .22s ease-out}.toast.out{opacity:0;transform:translateY(6px);transition:opacity .2s ease,transform .2s ease}}
@media print{.toasts{display:none}}


.site-nav{display:flex;flex-wrap:wrap;align-items:center;gap:8px 22px;border-bottom:1px solid var(--line);padding:0 0 14px;font-size:13px}
.site-nav .brand{font-family:var(--f-display);font-size:20px;letter-spacing:-.03em;color:var(--accent);margin-right:auto;text-decoration:none;font-weight:700}
a{color:var(--accent);text-underline-offset:3px}a:hover{text-decoration-thickness:2px}
.skip-link{position:absolute;left:16px;top:-80px;background:var(--card);padding:10px;z-index:1001}.skip-link:focus{top:8px}
.breadcrumbs{font-size:12px;color:var(--muted);margin:0}.breadcrumbs a{color:inherit}
.seo-intro{border-left:3px solid var(--accent);padding:3px 0 3px 14px;max-width:95ch;font-size:14px}.seo-intro p{margin:0 0 7px}.seo-intro p:last-child{margin-bottom:0}
.seo-content{font-size:14px;line-height:1.7}.seo-content h2{font-family:var(--f-display);font-size:21px;margin:0 0 10px}.seo-content h3{font-size:16px;margin:20px 0 6px}.seo-content p{margin:0 0 12px}
.country-links{columns:3;column-gap:28px;margin:12px 0;padding-left:20px}.country-links li{break-inside:avoid;margin:0 0 9px}.country-links small{display:block;color:var(--muted);font-size:11px}
@media(max-width:750px){.country-links{columns:2}}@media(max-width:450px){.country-links{columns:1}}
.seo-faq details{border-top:1px solid var(--line);padding:12px 0}.seo-faq summary{cursor:pointer;font-weight:600}.seo-faq details p{margin:10px 0 0;color:var(--muted)}
.model-notice{font-size:12px;color:var(--muted);line-height:1.6}.sitefoot .footlinks{display:flex;flex-wrap:wrap;gap:8px 18px}.trust-layout{max-width:950px;width:100%;margin:0 auto}.trust-layout header{margin:8px 0 18px}.list-step li{margin-bottom:10px}
@media print{.site-nav,.seo-intro,.seo-content,.breadcrumbs,.skip-link{display:none}}