.guides-hero{padding:70px 0;background:radial-gradient(circle at 86% 18%,#d9edf9 0,transparent 30%),linear-gradient(135deg,#fff,#f5f9fc 70%,#eaf4fb)}
.guides-hero-inner{max-width:900px}.guides-hero h1{margin-bottom:20px}.guides-hero p{max-width:760px;color:var(--muted);font-size:1.1rem}.guide-card-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px}.editorial-card{display:flex;flex-direction:column;padding:30px;background:#fff;border:1px solid var(--line);border-radius:18px;transition:.2s}.editorial-card:hover{transform:translateY(-3px);box-shadow:var(--shadow);border-color:#b9d3e7}.editorial-card .tag{color:var(--blue);font-size:.78rem;font-weight:850;letter-spacing:.1em;text-transform:uppercase}.editorial-card h2{font-size:1.65rem;line-height:1.15;letter-spacing:-.03em;margin:14px 0 12px}.editorial-card p{color:var(--muted);margin:0 0 22px}.editorial-card .card-link-text{margin-top:auto}
.article-hero{padding:58px 0 62px;background:linear-gradient(135deg,#fff,#f3f8fc)}.article-hero-inner{max-width:940px}.article-hero h1{font-size:clamp(2.4rem,5vw,4.5rem)}.article-deck{font-size:1.18rem;color:var(--muted);max-width:790px}.article-meta{display:flex;flex-wrap:wrap;gap:8px 22px;margin-top:28px;color:var(--muted);font-size:.9rem}.article-meta a{color:inherit;font-weight:700;text-decoration:underline;text-decoration-color:#9aa6b2;text-underline-offset:3px;border-radius:3px}.article-meta a:hover{color:var(--blue);text-decoration-color:var(--gold)}.article-meta a:focus-visible{outline:3px solid var(--gold);outline-offset:3px}.article-layout{display:grid;grid-template-columns:minmax(0,1fr) 270px;gap:58px;align-items:start}.article-body{max-width:800px}.article-body h2{font-size:clamp(1.65rem,3vw,2.35rem);line-height:1.14;letter-spacing:-.035em;margin:56px 0 20px;scroll-margin-top:105px}.article-body h3{font-size:1.22rem;margin:28px 0 12px}.article-body p,.article-body li{color:var(--muted)}.article-body ul{padding-left:22px}.article-body li{margin:8px 0}.article-index{position:sticky;top:104px;padding:22px;background:#fff;border:1px solid var(--line);border-radius:15px}.article-index strong{display:block;margin-bottom:12px;color:var(--blue);font-size:.78rem;letter-spacing:.1em;text-transform:uppercase}.article-index a{display:block;padding:7px 0;border-bottom:1px solid var(--line);font-size:.86rem;font-weight:700}.article-index a:last-child{border:0}.article-index a:hover{color:var(--blue)}
.comparison-table{width:100%;border-collapse:collapse;margin:24px 0;background:#fff;border:1px solid var(--line)}.comparison-table th,.comparison-table td{padding:13px 15px;text-align:left;border-bottom:1px solid var(--line)}.comparison-table th{background:var(--ink);color:#fff}.comparison-table tr:last-child td{border-bottom:0}.note-box{margin:24px 0;padding:20px 22px;border-left:4px solid var(--gold);background:var(--paper);border-radius:0 12px 12px 0}.note-box strong{color:var(--ink)}.decision-grid{display:grid;grid-template-columns:1fr 1fr;gap:14px;margin:24px 0}.decision-card{padding:22px;border:1px solid var(--line);border-radius:14px;background:#fff}.decision-card h3{margin-top:0}.sources-list a{color:var(--blue);text-decoration:underline;text-underline-offset:3px}.article-author{margin-top:54px;padding:26px;background:var(--ink);color:#fff;border-radius:17px}.article-author p{color:#c5d3df;margin-bottom:0}.article-cta{margin-top:34px;padding:32px;border:1px solid #e4d6b4;border-radius:18px;background:linear-gradient(135deg,var(--sky),#fff)}.article-cta h2{margin-top:0}.home-guides{background:var(--ink);color:#fff}.home-guides .section-head p{color:#c5d3df}.home-guide-card{display:grid;grid-template-columns:1fr auto;gap:28px;align-items:center;padding:34px;border:1px solid rgba(255,255,255,.14);border-radius:18px;background:rgba(255,255,255,.06)}.home-guide-card h3{font-size:clamp(1.5rem,3vw,2.25rem);line-height:1.1;margin:8px 0 12px}.home-guide-card p{color:#c5d3df;max-width:710px;margin:0}.home-guide-card .button{background:var(--gold);color:var(--ink);box-shadow:none}.home-guide-card .button:hover{background:#dfbd61}
body:has(.home-guides) main{display:flex;flex-direction:column}body:has(.home-guides) .hero{order:1}body:has(.home-guides) .audience-section{order:2}body:has(.home-guides) #services{order:3}body:has(.home-guides) .calculator-feature{order:4}body:has(.home-guides) .home-guides{order:5}body:has(.home-guides) .about{order:6}body:has(.home-guides) .process-section{order:7}body:has(.home-guides) .faq-section{order:8}body:has(.home-guides) .unified-contact{order:9}
@media(max-width:850px){.article-layout{grid-template-columns:1fr}.article-index{position:static;order:-1}.guide-card-grid,.decision-grid{grid-template-columns:1fr}.home-guide-card{grid-template-columns:1fr}}
@media(max-width:520px){.guides-hero,.article-hero{padding:42px 0 50px}.editorial-card{padding:24px}.article-meta{display:grid;gap:5px}.comparison-scroll{overflow-x:auto}.comparison-table{min-width:620px}.home-guide-card{padding:26px}.home-guide-card .button{width:100%}}

/* Long calculator guide: wider working area and a stable, readable contents block. */
.article-layout:has(.tax-calculator){grid-template-columns:minmax(0,1fr) 230px;gap:32px}.article-layout:has(.tax-calculator) .article-body{max-width:none}.article-body .calc-layout{grid-template-columns:minmax(420px,1.08fr) minmax(390px,.92fr);align-items:start}.guide-data-table{margin-top:18px}.guide-data-table td:last-child,.guide-data-table th:last-child{text-align:right}
.tax-calculator [hidden]{display:none!important}
.calc-form>.calc-step:nth-of-type(2)>.field-grid{align-items:start}.calc-form>.calc-step:nth-of-type(2)>.field-grid>.field:not(.full)>label:first-child{display:flex;align-items:flex-end;min-height:4.4em}.calc-form>.calc-step:nth-of-type(2)>.field-grid>.field:not(.full)>small{min-height:4.8em}.calc-form>.calc-step:nth-of-type(2) #interrupt-fields{grid-template-columns:repeat(2,minmax(0,1fr));align-items:stretch;gap:16px;width:100%}.calc-form>.calc-step:nth-of-type(2) #interrupt-fields .field{height:100%;justify-content:flex-end}.calc-form>.calc-step:nth-of-type(2) #interrupt-fields .field>label{min-height:0}.calc-form>.calc-step:nth-of-type(2) #interrupt-fields input{width:100%}
.calc-form>.calc-step:nth-of-type(3)>.field-grid{align-items:start}.calc-form>.calc-step:nth-of-type(3)>.field-grid>.field>label:first-child{display:flex;align-items:flex-end;min-height:3.2em}.calc-form>.calc-step:nth-of-type(3)>.field-grid>.field input,.calc-form>.calc-step:nth-of-type(3)>.field-grid>.field select{width:100%}
.calc-form>.calc-step:nth-of-type(4) #salary-fields{grid-template-columns:repeat(2,minmax(0,1fr));column-gap:28px;align-items:start}.calc-form>.calc-step:nth-of-type(4) #salary-fields>.field>label:first-child{display:flex;align-items:flex-end;min-height:5.8em}.calc-form>.calc-step:nth-of-type(4) #salary-fields>.field input{width:100%}
@media(max-width:1080px){.article-layout:has(.tax-calculator){grid-template-columns:1fr}.article-layout:has(.tax-calculator) .article-index{position:static;order:-1}.article-body .calc-layout{grid-template-columns:minmax(0,1fr) minmax(340px,.9fr)}}
@media(max-width:860px){.article-body .calc-layout{grid-template-columns:1fr}}
@media(max-width:520px){.guide-data-table{min-width:520px}}
@media(max-width:430px){.calc-form>.calc-step:nth-of-type(2)>.field-grid{grid-template-columns:1fr}.calc-form>.calc-step:nth-of-type(2)>.field-grid>.field:not(.full)>label:first-child,.calc-form>.calc-step:nth-of-type(2)>.field-grid>.field:not(.full)>small,.calc-form>.calc-step:nth-of-type(2) #interrupt-fields .field>label{min-height:0}.calc-form>.calc-step:nth-of-type(2) #interrupt-fields{grid-template-columns:1fr 1fr}}
@media(max-width:430px){.calc-form>.calc-step:nth-of-type(3)>.field-grid{grid-template-columns:1fr}.calc-form>.calc-step:nth-of-type(3)>.field-grid>.field>label:first-child{min-height:0}}
@media(max-width:390px){.calc-form>.calc-step:nth-of-type(4) #salary-fields{grid-template-columns:1fr}.calc-form>.calc-step:nth-of-type(4) #salary-fields>.field>label:first-child{min-height:0}}
.faq-list{display:grid;gap:10px;margin:22px 0}.faq-item{background:#fff;border:1px solid var(--line);border-radius:12px;padding:0 18px}.faq-item summary{cursor:pointer;color:var(--ink);font-weight:800;padding:17px 28px 17px 0}.faq-item p{margin:0;padding:0 0 18px}.home-guide-card+.home-guide-card{margin-top:14px}
.article-index{max-height:calc(100vh - 128px);overflow-y:auto;scrollbar-gutter:stable}
@media(max-width:850px){.article-index{max-height:none;overflow:visible;scrollbar-gutter:auto}}

/* Calculator UI refactor: roomy input/live-summary split with full-width analysis below. */
.article-body .tax-calculator{width:100%;padding:clamp(1.35rem,2.4vw,2.2rem);scroll-margin-top:105px}
.article-body .tax-calculator>h2{font-size:clamp(1.8rem,3vw,2.45rem);line-height:1.08;margin-bottom:.65rem}
.article-body .tax-calculator .calc-sub{font-size:1rem;line-height:1.6;margin-bottom:0}
.article-body .calc-layout{grid-template-columns:minmax(0,1fr) minmax(0,1.04fr);gap:1.75rem;margin-top:1.75rem}
.article-body .calc-form,.article-body .result-panel{padding:clamp(1.35rem,2vw,1.8rem);border-radius:18px}
.article-body .calc-step legend{font-size:clamp(1.25rem,2vw,1.5rem);line-height:1.25;margin-bottom:1.35rem}
.article-body .calc-step>.visually-muted{font-size:.96rem;line-height:1.55;margin:-.45rem 0 1.35rem}
.article-body .calc-step .field-grid{gap:1.25rem 1.15rem}
.article-body .field{gap:.5rem}
.article-body #kad-field{position:relative}.kad-suggestions{position:absolute;z-index:50;top:calc(100% - 4.8rem);left:0;right:0;max-height:min(320px,42vh);overflow-y:auto;overscroll-behavior:contain;padding:.4rem;background:#fff;border:1px solid #9aa8bd;border-radius:12px;box-shadow:0 16px 36px rgba(17,27,55,.2)}.kad-suggestions button{display:block;width:100%;padding:.8rem .75rem;border:0;border-bottom:1px solid #e1e6ee;background:#fff;color:#111b37;text-align:left;font:inherit;font-size:.94rem;line-height:1.4;white-space:normal;cursor:pointer}.kad-suggestions button:last-child{border-bottom:0}.kad-suggestions button:hover,.kad-suggestions button:focus-visible{background:#f2f5fa;outline:2px solid #24538c;outline-offset:-2px}.kad-suggestions p{margin:0;padding:.8rem;color:#626d82;font-size:.92rem}
.article-body .field label,.article-body .field .label{font-size:1rem;line-height:1.4}
.article-body .field small{font-size:.92rem;line-height:1.5}
.article-body .field input,.article-body .field select{min-height:48px;font-size:1rem;padding:.72rem .8rem}
.article-body .calc-actions{margin-top:1.65rem}
.article-body .calc-actions button{min-height:48px;font-size:.95rem;padding:.75rem 1.15rem}
.article-body .result-panel{top:104px}
.article-body .result-panel h3{font-size:1.3rem;line-height:1.25;margin:.15rem 0 .85rem}
.article-body .result-panel h3+div+h3{margin-top:1.55rem}
.article-body .estimate-status{margin:0 0 1.15rem;padding:.9rem 1rem;border:1px solid #dfc36c;border-radius:10px;background:#fff9e8;color:#111b37}
.article-body .estimate-status strong{display:block;font-size:.94rem;line-height:1.4}
.article-body .estimate-status p{margin:.35rem 0 0;font-size:.86rem;line-height:1.5;color:#566078}
.article-body .result-row{font-size:.96rem;line-height:1.4;padding:.62rem 0}
.article-body .result-row.total{font-size:1.06rem;padding:.72rem 0}
.article-body .settlement-box{padding:1.35rem;margin:1.3rem 0;border-radius:14px}
.article-body .settlement-box span{font-size:.82rem;font-weight:750;line-height:1.35}
.article-body .settlement-box .settlement-status{display:inline-block;margin:0 0 .55rem;padding:.28rem .55rem;border-radius:999px;background:#fff4c8;color:#5d4800;font-size:.74rem;letter-spacing:.03em;text-transform:uppercase}
.article-body .settlement-box strong{font-size:clamp(1.65rem,3vw,2.15rem);line-height:1.18;margin-top:.55rem}
.article-body .settlement-box .settlement-clarification{margin:.85rem 0 0;padding-top:.8rem;border-top:1px solid rgba(17,27,55,.16);font-size:.85rem;line-height:1.5;color:#374159}
.article-body .metric-grid{gap:.85rem}
.article-body .metric{padding:1rem;min-height:94px;display:flex;flex-direction:column;justify-content:space-between}
.article-body .metric span{font-size:.85rem;line-height:1.4}
.article-body .metric strong{font-size:1.05rem;margin-top:.6rem}
.calculator-analysis{display:grid;grid-template-columns:minmax(0,1.15fr) minmax(300px,.85fr);gap:1.25rem;margin-top:1.75rem;color:#111b37}
.calculator-analysis .analysis-card{display:block;margin:0;padding:clamp(1.35rem,2.2vw,2rem);background:#fff;border:1px solid #dbe1eb;border-radius:16px;color:#111b37}
.calculator-analysis details.analysis-card>summary{font-size:clamp(1.25rem,2.2vw,1.55rem);line-height:1.25;list-style-position:outside;margin-left:1.1rem}
.calculator-analysis details.analysis-card[open]>summary{margin-bottom:1.25rem}
.calculator-analysis details.analysis-card>div{color:#374159}
.calculator-analysis .calculation-analysis{grid-column:1/-1}
.calculator-analysis #calculation-explain ol{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:.85rem 1rem;margin:0;padding:0;list-style:none;counter-reset:calc-step}
.calculator-analysis #calculation-explain li{counter-increment:calc-step;margin:0;padding:1rem 1rem 1rem 3.1rem;border:1px solid #e1e6ee;border-radius:12px;background:#f8fafc;position:relative;color:#374159;line-height:1.55}
.calculator-analysis #calculation-explain li:before{content:counter(calc-step);position:absolute;left:1rem;top:.95rem;display:grid;place-items:center;width:1.45rem;height:1.45rem;border-radius:50%;background:#24538c;color:#fff;font-size:.78rem;font-weight:800}
.calculator-analysis #calculation-explain .calc-warning{margin:1rem 0 0;font-size:.95rem;line-height:1.55}
.calculator-analysis .deemed-analysis{grid-column:1/-1}
.calculator-analysis #deemed-breakdown{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:0 1.5rem}
.calculator-analysis #deemed-breakdown .result-row{font-size:1rem;padding:.7rem 0}
.calculator-analysis .scale-analysis{grid-column:1/-1}
.calculator-analysis .scale-analysis h3{font-size:clamp(1.25rem,2.2vw,1.55rem);margin:0 0 .45rem}
.calculator-analysis .scale-analysis .visually-muted{font-size:.96rem;line-height:1.55}
.calculator-analysis .comparison-scroll{margin-top:1rem;overflow-x:auto}
.calculator-analysis .scale-table{font-size:1rem;margin:0;min-width:620px}
.calculator-analysis .scale-table th,.calculator-analysis .scale-table td{padding:14px 18px}
.calculator-analysis .analysis-callout{grid-column:1/-1}
.calculator-analysis .analysis-callout .calc-warning{margin:0;border-radius:0 12px 12px 0;padding:1rem 1.15rem;font-size:.96rem;line-height:1.55}
@media(max-width:1020px){.article-body .calc-layout{grid-template-columns:1fr}.article-body .result-panel{position:static}.calculator-analysis{grid-template-columns:1fr}}
@media(max-width:700px){.article-body .tax-calculator{padding:1rem}.article-body .calc-form,.article-body .result-panel{padding:1.15rem}.calculator-analysis #calculation-explain ol,.calculator-analysis #deemed-breakdown{grid-template-columns:1fr}.calculator-analysis .analysis-card{padding:1.2rem}.calculator-analysis details.analysis-card>summary{font-size:1.2rem}.calculator-analysis .scale-table{font-size:.92rem}}
@media(max-width:700px){.kad-suggestions{top:auto;bottom:calc(100% - 1.9rem);max-height:min(260px,36vh);border-color:#66758f;box-shadow:0 -12px 32px rgba(17,27,55,.24)}.kad-suggestions button{min-height:52px;font-size:1rem;padding:.85rem}.article-body #kadCode{font-size:16px}}

/* Step 4 needs full-width controls: its long labels must never collide. */
.article-body .calc-form>.calc-step:nth-of-type(4) #salary-fields{grid-template-columns:1fr;gap:1.35rem;width:100%}
.article-body .calc-form>.calc-step:nth-of-type(4) #salary-fields>.field{width:100%;min-width:0}
.article-body .calc-form>.calc-step:nth-of-type(4) #salary-fields>.field>label:first-child{display:block;min-height:0;line-height:1.45}
.article-body .calc-form>.calc-step:nth-of-type(4) #salary-fields>.field input{display:block;width:100%;min-width:0;min-height:50px;padding:.8rem .9rem;font-size:1.05rem}
.payroll-entry{display:grid;gap:1.2rem}.payroll-mode-fieldset,.payroll-eligibility fieldset{border:0;padding:0;margin:0}.payroll-mode-fieldset>legend,.payroll-eligibility legend{font-weight:800;color:var(--ink);margin-bottom:.75rem}.payroll-mode-option{display:flex;gap:.7rem;align-items:flex-start;padding:1rem;margin:.65rem 0;border:1px solid var(--line);border-radius:12px;cursor:pointer}.payroll-mode-option:has(input:checked){border-color:var(--blue);background:#f5f8fd}.payroll-mode-option span{display:grid;gap:.25rem}.payroll-mode-option small{color:#626d82}.payroll-eligibility{display:grid;gap:1rem;margin:1.2rem 0}.payroll-eligibility fieldset{padding:1rem;border:1px solid var(--line);border-radius:12px}.payroll-eligibility fieldset label{display:inline-flex;align-items:center;gap:.35rem;margin-right:1rem}.employee-cards{display:grid;gap:.85rem;margin-top:1rem}.employee-card{border:1px solid var(--line);border-radius:12px;background:#fff}.employee-card>summary{font-weight:800;padding:1rem;cursor:pointer}.employee-card-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:1rem;padding:0 1rem 1rem}.employee-card-grid .full{grid-column:1/-1}.payroll-result-summary{margin:1.25rem 0;padding:1.1rem;border:1px solid var(--line);border-radius:12px;background:#f8fafc}.payroll-result-summary>strong{display:block;margin-bottom:.65rem}.payroll-badge{display:inline-block;margin-bottom:.75rem;padding:.25rem .55rem;border-radius:999px;background:var(--gold);color:var(--ink);font-size:.78rem;font-weight:800}.payroll-explanation{margin-top:1.25rem;padding-top:1rem;border-top:1px solid var(--line)}.payroll-explanation>summary{font-weight:800;cursor:pointer}.payroll-explanation section{margin-top:1rem;padding:1rem;border:1px solid var(--line);border-radius:12px}.payroll-explanation h4{margin-top:0}@media(max-width:600px){.employee-card-grid{grid-template-columns:1fr}.employee-card-grid .full{grid-column:auto}.payroll-eligibility fieldset label{display:flex;margin:.55rem 0}.payroll-mode-option{padding:.85rem}}