section[data-astro-cid-57qqfuth]{max-width:1100px;margin:0 auto;padding:64px 24px}.eyebrow[data-astro-cid-57qqfuth]{font-size:12px;font-weight:600;letter-spacing:1.5px;text-transform:uppercase;color:var(--teal);margin-bottom:14px}h1[data-astro-cid-57qqfuth]{font-size:52px;font-weight:700;letter-spacing:-.8px;line-height:1.08;color:var(--heading);margin:0 0 20px}.hero-sub[data-astro-cid-57qqfuth]{font-size:20px;line-height:1.6;color:var(--body);max-width:760px}.page-summary[data-astro-cid-57qqfuth]{font-size:18px;line-height:1.7;color:var(--heading);border-left:3px solid var(--gold);padding-left:20px;margin-top:28px;max-width:760px}h2[data-astro-cid-57qqfuth]{font-size:36px;font-weight:700;letter-spacing:-.5px;color:var(--heading);margin:0 0 16px}h3[data-astro-cid-57qqfuth]{font-size:21px;font-weight:700;color:var(--heading);margin:32px 0 10px}p[data-astro-cid-57qqfuth],li[data-astro-cid-57qqfuth]{font-size:17px;line-height:1.7;color:var(--body)}.tool[data-astro-cid-57qqfuth]{background:var(--panel);border-radius:16px;max-width:1100px}.picker[data-astro-cid-57qqfuth]{display:flex;gap:20px;flex-wrap:wrap;margin:24px 0}.picker[data-astro-cid-57qqfuth] label[data-astro-cid-57qqfuth]{display:flex;flex-direction:column;gap:6px;flex:1 1 240px}.picker[data-astro-cid-57qqfuth] span[data-astro-cid-57qqfuth]{font-size:13px;font-weight:600;color:var(--heading)}.picker[data-astro-cid-57qqfuth] select[data-astro-cid-57qqfuth]{font:inherit;font-size:16px;padding:12px 14px;border-radius:8px;border:1px solid #cfc6b8;background:#fff;color:var(--heading)}.tool-note[data-astro-cid-57qqfuth]{font-size:14px;margin-top:20px}.table-controls[data-astro-cid-57qqfuth]{display:flex;gap:12px;margin:20px 0 14px;flex-wrap:wrap}#filter[data-astro-cid-57qqfuth]{font:inherit;font-size:15px;padding:10px 14px;border-radius:8px;border:1px solid #cfc6b8;flex:1 1 240px}.copy-btn[data-astro-cid-57qqfuth]{font:inherit;font-size:14px;font-weight:600;padding:10px 18px;border-radius:8px;border:1px solid var(--teal);background:transparent;color:var(--teal);cursor:pointer}.copy-btn[data-astro-cid-57qqfuth]:hover{background:var(--teal);color:#fff}.table-wrap[data-astro-cid-57qqfuth]{overflow-x:auto;border-radius:12px;border:1px solid #E2DACE}table[data-astro-cid-57qqfuth]{width:100%;border-collapse:collapse;background:#fff;font-size:14px}th[data-astro-cid-57qqfuth]{text-align:left;padding:12px 10px;background:var(--panel);color:var(--heading);font-weight:700;font-size:12.5px;cursor:pointer;white-space:nowrap;border-bottom:1px solid #E2DACE}th[data-astro-cid-57qqfuth].sorted{color:var(--teal)}th[data-astro-cid-57qqfuth].num,td[data-astro-cid-57qqfuth].num{text-align:right}.steps[data-astro-cid-57qqfuth] li[data-astro-cid-57qqfuth]{margin-bottom:12px}.callout[data-astro-cid-57qqfuth]{background:var(--panel);border-radius:12px;padding:24px 28px;margin:28px 0}.callout[data-astro-cid-57qqfuth] h3[data-astro-cid-57qqfuth]{margin-top:0}.fault-list[data-astro-cid-57qqfuth] li[data-astro-cid-57qqfuth],.apply-list[data-astro-cid-57qqfuth] li[data-astro-cid-57qqfuth]{margin-bottom:14px}.related[data-astro-cid-57qqfuth] ul[data-astro-cid-57qqfuth]{list-style:none;padding:0}.related[data-astro-cid-57qqfuth] li[data-astro-cid-57qqfuth]{margin-bottom:10px}.related[data-astro-cid-57qqfuth] a[data-astro-cid-57qqfuth]{color:var(--teal);font-weight:600}.faq-item[data-astro-cid-57qqfuth]{border-bottom:1px solid #E2DACE;padding:16px 0}.faq-item[data-astro-cid-57qqfuth] summary[data-astro-cid-57qqfuth]{font-size:18px;font-weight:600;color:var(--heading);cursor:pointer}.faq-item[data-astro-cid-57qqfuth] p[data-astro-cid-57qqfuth]{margin-top:12px}.cta-band[data-astro-cid-57qqfuth]{background:var(--dark);border-radius:16px;text-align:center}.cta-band[data-astro-cid-57qqfuth] h2[data-astro-cid-57qqfuth],.cta-band[data-astro-cid-57qqfuth] p[data-astro-cid-57qqfuth]{color:#f9f5f0}.cta-band[data-astro-cid-57qqfuth] p[data-astro-cid-57qqfuth]{max-width:600px;margin:0 auto 24px}.cta[data-astro-cid-57qqfuth]{display:inline-block;background:var(--gold);color:var(--dark);font-weight:700;padding:14px 34px;border-radius:8px;text-decoration:none}@media(max-width:900px){h1[data-astro-cid-57qqfuth]{font-size:36px}h2[data-astro-cid-57qqfuth]{font-size:28px}section[data-astro-cid-57qqfuth]{padding:48px 20px}.cards[data-astro-cid-57qqfuth]{grid-template-columns:1fr}.seg-row[data-astro-cid-57qqfuth]{grid-template-columns:120px 1fr 74px}}#verdict{background:var(--dark);color:#f9f5f0;border-radius:12px;padding:20px 24px;margin-bottom:24px}#verdict p{color:#f9f5f0;font-size:18px;margin:0;line-height:1.55}#verdict strong{color:var(--gold)}#cards{display:grid;grid-template-columns:1fr 1fr;gap:20px}#cards .card{background:#fff;border-radius:12px;padding:24px}#cards .card h3{margin:0;font-size:22px;font-weight:700;color:var(--heading)}#cards .rank{font-size:13px;color:var(--body);margin:4px 0 12px}#cards .big{font-size:40px;font-weight:700;color:var(--teal);margin:0;letter-spacing:-1px;line-height:1.1}#cards .big-sub{font-size:13px;color:var(--body);margin:4px 0 18px}#cards .seg-row{display:grid;grid-template-columns:150px 1fr 84px;gap:10px;align-items:center;margin-bottom:7px}#cards .seg-label{font-size:12.5px;color:var(--body);display:flex;align-items:center;gap:7px;line-height:1.3}#cards .dot{width:10px;height:10px;border-radius:3px;flex:none;display:inline-block}#cards .seg-track{background:#efeae1;border-radius:4px;height:12px;overflow:hidden}#cards .seg-fill{height:100%;border-radius:4px}#cards .seg-val{font-size:12.5px;font-weight:600;color:var(--heading);text-align:right}#cards .employer{background:#2a78d6}#cards .employee{background:#eb6834}#cards .tax{background:#eda100}#cards .vat{background:#e87ba4}#cards .kept{background:#1baf7a}#tbody td{padding:10px;border-bottom:1px solid #F0EAE0;color:var(--body);font-size:14px}#tbody td.num{text-align:right}#tbody td.strong{font-weight:700;color:var(--heading)}#tbody tr:hover{background:#fbf8f3}@media(max-width:900px){#cards{grid-template-columns:1fr}#cards .seg-row{grid-template-columns:116px 1fr 72px}}