/* Native responsive navigation and framework-independent mobile foundation. */
.site-nav__mobile-logo,
.site-nav__mobile-bar,
.site-nav__mobile-label,
.site-nav__mobile-item {
  display: none;
}

.site-nav__links ul {
  display: flex;
  align-items: center;
  flex-wrap: wrap;
  list-style: none;
  margin: 0;
  padding: 0;
}

.site-nav__links li {
  display: flex;
  align-items: center;
  white-space: nowrap;
}

.site-nav__links .site-nav__mobile-item {
  display: none;
}

.site-nav__links li:not(.site-nav__mobile-item):not(:nth-child(6))::after {
  content: "|";
  color: #fff;
  font-weight: bold;
  margin: 0 7px;
}

#menu .site-nav__links a,
#menu .site-nav__links a:visited {
  color: #fff;
  text-decoration: none;
}

/*
 * Desktop header: let the real logo image establish the header height.
 * The legacy layout used a 198px background image with only 182px of
 * reserved space, which allowed page content to overlap the artwork.
 */
@media (min-width: 841px) {
  #content {
    background-image: none;
  }

  #menu {
    position: relative;
    box-sizing: border-box;
    width: 814px;
    max-width: 100%;
    padding-top: 0;
  }

  #main,
  #sent {
    box-sizing: border-box;
    width: 820px;
    max-width: 100%;
  }

  #footer {
    box-sizing: border-box;
    width: 820px;
    max-width: 100%;
  }

  .site-nav__mobile-logo {
    display: block;
    width: 814px;
    max-width: 100%;
    margin: 0 auto;
    overflow: hidden;
    line-height: 0;
    text-decoration: none;
  }

  .site-nav__mobile-logo img {
    display: block;
    width: 100%;
    max-width: 100%;
    height: auto;
    margin: 0;
  }

  .site-nav__mobile-logo:focus-visible {
    outline: 3px solid #2f7c25;
    outline-offset: 2px;
  }

  .site-nav {
    position: absolute;
    z-index: 1;
    right: 17px;
    bottom: 16px;
    left: 17px;
    width: auto;
    max-width: none;
    margin: 0;
  }
}

/* Shared calculator and contact form controls. */
#main input:not([type="button"]):not([type="submit"]):not([type="reset"]):not([type="radio"]):not([type="checkbox"]):not([type="hidden"]):not([type="file"]),
#main select,
#main textarea,
#sent input:not([type="button"]):not([type="submit"]):not([type="reset"]):not([type="radio"]):not([type="checkbox"]):not([type="hidden"]):not([type="file"]),
#sent select,
#sent textarea {
  box-sizing: border-box;
  max-width: 100%;
  min-height: 42px;
  padding: 8px 11px;
  border: 1px solid #a7b3a1;
  border-radius: 6px;
  background-color: #fff;
  box-shadow: inset 0 1px 2px rgba(26, 53, 20, 0.06);
  color: #222;
  font-family: Arial, sans-serif;
  font-size: 16px;
  line-height: 1.35;
  transition: border-color 0.15s ease, box-shadow 0.15s ease;
}

#main input[type="number"],
#sent input[type="number"] {
  font-variant-numeric: tabular-nums;
}

#main textarea,
#sent textarea {
  min-height: 128px;
  resize: vertical;
}

#main input:not([type="button"]):not([type="submit"]):not([type="reset"]):not([type="radio"]):not([type="checkbox"]):not([type="hidden"]):not([type="file"]):focus,
#main select:focus,
#main textarea:focus,
#sent input:not([type="button"]):not([type="submit"]):not([type="reset"]):not([type="radio"]):not([type="checkbox"]):not([type="hidden"]):not([type="file"]):focus,
#sent select:focus,
#sent textarea:focus {
  border-color: #3f7f00;
  box-shadow: 0 0 0 3px rgba(63, 127, 0, 0.16);
}

#main input::placeholder,
#main textarea::placeholder,
#sent input::placeholder,
#sent textarea::placeholder {
  color: #6e756b;
  opacity: 1;
}

#main input[type="radio"],
#main input[type="checkbox"],
#sent input[type="radio"],
#sent input[type="checkbox"] {
  width: 18px;
  height: 18px;
  margin: 0 0 0 7px;
  accent-color: #3f7f00;
  vertical-align: middle;
}

#main input.button[type="button"],
#main input.button[type="submit"],
#main input.button[type="reset"],
#sent input.button[type="button"],
#sent input.button[type="submit"],
#sent input.button[type="reset"] {
  box-sizing: border-box;
  width: 100%;
  max-width: 240px;
  min-height: 44px;
  height: auto;
  margin: 0;
  padding: 10px 18px;
  border: 0;
  border-radius: 6px;
  background: #468db4;
  background-image: none;
  box-shadow: 0 2px 4px rgba(34, 79, 105, 0.2);
  color: #fff;
  cursor: pointer;
  font-family: Arial, sans-serif;
  font-size: 16px;
  font-weight: 700;
  line-height: 1.25;
  text-align: center;
  text-decoration: none;
}

#main input.button[type="button"]:hover,
#main input.button[type="submit"]:hover,
#main input.button[type="reset"]:hover,
#sent input.button[type="button"]:hover,
#sent input.button[type="submit"]:hover,
#sent input.button[type="reset"]:hover {
  background: #326f92;
}

#main input.button:disabled,
#sent input.button:disabled {
  cursor: not-allowed;
  opacity: 0.65;
}

#main table.site-form-table {
  box-sizing: border-box;
  width: 100%;
  max-width: 680px;
  margin: 4px auto 22px;
  padding: 14px 16px;
  border: 1px solid #d4e2cd;
  border-collapse: separate;
  border-radius: 8px;
  border-spacing: 0 10px;
  background: #f8fbf6;
  box-shadow: 0 2px 7px rgba(63, 127, 0, 0.07);
  table-layout: fixed;
}

#main table.site-form-table > tbody > tr > td,
#main table.site-form-table > tr > td {
  padding: 0;
  vertical-align: middle;
}

#main table.site-form-table > tbody > tr > td:first-child,
#main table.site-form-table > tr > td:first-child {
  padding-left: 18px;
  font-weight: 600;
  line-height: 1.45;
  text-align: left;
}

#main table.site-form-table > tbody > tr > td:last-child,
#main table.site-form-table > tr > td:last-child {
  width: 240px;
}

#main table.site-form-table > tbody > tr > td:last-child > input:not([type="radio"]):not([type="checkbox"]),
#main table.site-form-table > tbody > tr > td:last-child > select,
#main table.site-form-table > tbody > tr > td:last-child > textarea,
#main table.site-form-table > tr > td:last-child > input:not([type="radio"]):not([type="checkbox"]),
#main table.site-form-table > tr > td:last-child > select,
#main table.site-form-table > tr > td:last-child > textarea {
  width: 100%;
}

.site-input-with-unit {
  display: flex;
  width: 100%;
  align-items: stretch;
  gap: 6px;
  direction: rtl;
}

#main .site-input-with-unit input,
#sent .site-input-with-unit input {
  flex: 1 1 auto;
  width: auto !important;
  min-width: 0;
  border-radius: 4px;
}

.site-input-unit {
  display: flex;
  box-sizing: border-box;
  min-width: 44px;
  padding: 0 7px;
  align-items: center;
  justify-content: center;
  border: 1px solid #91bd69;
  border-radius: 4px;
  background: #e8f2df;
  direction: ltr;
  font-weight: 700;
  line-height: 1;
  white-space: nowrap;
}

.site-input-unit--date {
  min-width: 92px;
  font-size: 12px;
  letter-spacing: 0.02em;
}

.site-form-note {
  display: inline;
  margin-right: 6px;
  color: #555;
  font-size: 11.5px;
  font-weight: 400;
  line-height: 1.4;
}

#main table.site-form-table label {
  cursor: pointer;
}

#main table.site-form-table--choices > tbody > tr > td:last-child,
#main table.site-form-table--choices > tr > td:last-child {
  line-height: 2;
}

/* Calculator field grid: mirrors the layout used by the salary-raise calculator. */
#main table.site-form-table--field-grid {
  display: block;
  max-width: 768px;
  padding: 18px;
  table-layout: auto;
}

#main table.site-form-table--field-grid > tbody {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 14px 20px;
}

#main table.site-form-table--field-grid > tbody > tr {
  display: flex;
  min-width: 0;
  flex-direction: column;
}

#main table.site-form-table--field-grid > tbody > tr > td:first-child {
  padding: 0 0 5px;
  text-align: right;
}

#main table.site-form-table--field-grid > tbody > tr > td:last-child {
  width: 100%;
  margin-top: auto;
}

#main table.site-form-table--field-grid > tbody > tr:last-child {
  grid-column: 1 / -1;
  align-items: center;
  margin-top: 2px;
}

#main table.site-form-table--field-grid > tbody > tr:last-child > td:first-child:empty {
  display: none;
}

#main table.site-form-table--field-grid > tbody > tr:last-child > td:last-child {
  display: flex;
  justify-content: center;
}

#main table.site-form-table--field-grid-single {
  max-width: 430px;
}

#main table.site-form-table--field-grid-single > tbody {
  grid-template-columns: minmax(0, 1fr);
}

#sent table.form {
  box-sizing: border-box;
  width: 100%;
  max-width: 620px;
  margin: 0;
  padding: 12px 14px;
  border: 1px solid #d4e2cd;
  border-collapse: separate;
  border-radius: 8px;
  border-spacing: 0 12px;
  background: #f8fbf6;
  box-shadow: 0 2px 7px rgba(63, 127, 0, 0.07);
}

#sent table.form th {
  width: 120px;
  padding: 10px 0 0 18px;
  text-align: right;
  vertical-align: top;
}

#sent table.form td {
  padding: 0;
}

#sent table.form input.textbox,
#sent table.form select,
#sent table.form textarea {
  width: 100% !important;
  max-width: 100% !important;
}

.contact-form-wrap {
  padding: 27px 63px;
}

@media (max-width: 840px) {
  html,
  body {
    min-width: 0;
    max-width: 100%;
  }

  #cont,
  #content {
    box-sizing: border-box;
    width: 100%;
    max-width: 100%;
  }

  #menu,
  #main,
  #sent,
  #footer {
    box-sizing: border-box;
    width: 100% !important;
    max-width: 100% !important;
  }

  #content,
  #footer {
    background-size: 100% auto;
  }

  #main img,
  #sent img {
    max-width: 100%;
    height: auto;
  }

  #main table,
  #sent table {
    max-width: 100%;
  }
}

@media (max-width: 840px) {
  *,
  *::before,
  *::after {
    box-sizing: border-box;
  }

  html {
    font-size: 10px;
    -webkit-text-size-adjust: 100%;
  }

  body {
    margin: 0;
    font-size: 14px;
    line-height: 1.42857143;
    color: #333;
    background-color: #fff;
  }

  h1,
  h2,
  h3,
  h4,
  h5,
  h6 {
    font-weight: 500;
    line-height: 1.1;
  }

  h1,
  h2,
  h3 {
    margin-top: 20px;
    margin-bottom: 10px;
  }

  h4,
  h5,
  h6 {
    margin-top: 10px;
    margin-bottom: 10px;
  }

  p {
    margin: 0 0 10px;
  }

  table {
    border-spacing: 0;
    border-collapse: collapse;
  }

  img {
    border: 0;
    vertical-align: middle;
  }

  button,
  input[type="button"],
  input[type="reset"],
  input[type="submit"] {
    cursor: pointer;
  }

  textarea {
    overflow: auto;
  }

  #menu {
    padding-top: 0;
    font: normal normal bold 14px Tahoma, Arial, sans-serif;
  }

  #content {
    background-image: none;
  }

  .site-nav__mobile-logo {
    display: block;
    width: 100%;
    max-width: 100%;
    overflow: hidden;
    line-height: 0;
    text-decoration: none;
  }

  .site-nav__mobile-logo img {
    display: block;
    width: 100%;
    max-width: 100%;
    height: auto;
    margin: 0;
  }

  .site-nav__mobile-logo:focus-visible {
    outline: 3px solid #2f7c25;
    outline-offset: 2px;
  }

  .site-nav {
    position: relative;
    width: 100%;
    min-height: 54px;
    margin: 10px 0 20px;
    border: 1px solid #d7dfd3;
    background-color: #f8f8f8;
    box-shadow: 0 1px 3px rgba(35, 66, 29, 0.08);
    color: #333;
    direction: rtl;
    text-align: right;
  }

  .site-nav__mobile-bar {
    display: flex;
    min-height: 52px;
    padding: 0 14px;
    align-items: center;
    justify-content: space-between;
  }

  #menu .site-nav__brand,
  #menu .site-nav__brand:visited {
    display: flex;
    min-width: 0;
    min-height: 52px;
    padding: 0;
    align-items: center;
    color: #000;
    font-size: 18px;
    font-weight: 600;
    line-height: 1.25;
    overflow: hidden;
    text-decoration: none;
    text-overflow: ellipsis;
    text-shadow: none;
    white-space: nowrap;
  }

  .site-nav__toggle {
    position: relative;
    display: flex;
    width: 44px;
    min-width: 44px;
    height: 36px;
    padding: 0;
    margin: 0;
    align-items: center;
    flex-direction: column;
    justify-content: center;
    border: 1px solid #ddd;
    border-radius: 4px;
    background: transparent;
    color: #333;
  }

  .site-nav__toggle:hover,
  .site-nav__toggle:focus {
    background-color: #ddd;
  }

  .site-nav__toggle:focus-visible {
    outline: 3px solid rgba(47, 124, 37, 0.35);
    outline-offset: 2px;
  }

  .site-nav__icon-bar {
    display: block;
    width: 22px;
    height: 2px;
    border-radius: 1px;
    background-color: #888;
  }

  .site-nav__icon-bar + .site-nav__icon-bar {
    margin-top: 4px;
  }

  .site-nav__sr-only {
    position: absolute;
    width: 1px;
    height: 1px;
    padding: 0;
    margin: -1px;
    overflow: hidden;
    clip: rect(0, 0, 0, 0);
    white-space: nowrap;
    border: 0;
  }

  .site-nav__desktop-label {
    display: none;
  }

  .site-nav__mobile-label,
  .site-nav__links .site-nav__mobile-item {
    display: block;
  }

  .site-nav__links {
    border-top: 1px solid #d7d7d7;
    background-color: #fff;
  }

  .site-nav__links[hidden] {
    display: none !important;
  }

  .site-nav__links ul,
  .site-nav__links li {
    display: block;
    width: 100%;
    margin: 0;
    padding: 0;
  }

  .site-nav__links li::after {
    display: none !important;
    content: none !important;
  }

  #menu .site-nav__links a,
  #menu .site-nav__links a:visited {
    display: block;
    width: 100%;
    padding: 12px 15px;
    border-bottom: 1px solid #e5e5e5;
    background-color: #fff;
    color: #333;
    font-weight: bold;
    line-height: 20px;
    text-align: right;
    text-decoration: none;
    text-shadow: none;
  }

  .site-nav__links li:last-child a {
    border-bottom: 0;
  }

  #menu .site-nav__links a:hover,
  #menu .site-nav__links a:focus {
    background-color: #edf5e9;
    color: #111;
    text-decoration: none;
  }
}

@media (max-width: 640px) {
  input,
  select,
  textarea {
    font-size: 16px;
  }

  #main,
  #sent {
    padding-right: 12px !important;
    padding-left: 12px !important;
  }

  .contact-form-wrap {
    padding: 0;
  }

  #main table.site-form-table,
  #main table.site-form-table tbody,
  #main table.site-form-table tr,
  #main table.site-form-table td {
    display: block;
    box-sizing: border-box;
    width: 100% !important;
    max-width: 100% !important;
  }

  #main table.site-form-table {
    padding: 12px;
    border-spacing: 0;
  }

  #main table.site-form-table tr {
    margin-bottom: 15px;
  }

  #main table.site-form-table tr:last-child {
    margin-bottom: 0;
  }

  #main table.site-form-table > tbody > tr > td:first-child,
  #main table.site-form-table > tr > td:first-child {
    padding: 0 0 6px;
    text-align: right;
  }

  #main table.site-form-table > tbody > tr > td:first-child:empty,
  #main table.site-form-table > tr > td:first-child:empty {
    display: none;
  }

  #main table.site-form-table input.button,
  #sent table.form input.button {
    max-width: none;
  }

  #sent input,
  #sent select,
  #sent textarea {
    box-sizing: border-box;
    max-width: 100%;
  }

  #sent table.form,
  #sent table.form tbody,
  #sent table.form tr,
  #sent table.form th,
  #sent table.form td {
    display: block;
    box-sizing: border-box;
    width: 100% !important;
    max-width: 100% !important;
  }

  #sent table.form input.textbox,
  #sent table.form textarea {
    width: 100% !important;
    max-width: 100% !important;
  }

  #sent table.form {
    padding: 12px;
    border-spacing: 0;
  }

  #sent table.form tr {
    margin-bottom: 15px;
  }

  #sent table.form tr:last-child {
    margin-bottom: 0;
  }

  #sent table.form th {
    padding: 0 0 6px;
  }

  .taxLevels,
  .salary-table {
    width: 100% !important;
    max-width: 100%;
  }

  #main table.taxLevels {
    display: block;
    box-sizing: border-box;
    overflow-x: auto;
    -webkit-overflow-scrolling: touch;
  }
}

@media print {
  .site-nav__mobile-bar {
    display: none !important;
  }
}

/* Shared WhatsApp page-share control. */
.site-whatsapp-share,
.site-whatsapp-share:visited {
  display: inline-flex;
  box-sizing: border-box;
  min-height: 42px;
  padding: 9px 15px;
  align-items: center;
  justify-content: center;
  gap: 8px;
  color: #fff;
  background: #267c45;
  border: 1px solid #1d6336;
  border-radius: 7px;
  box-shadow: 0 2px 5px rgba(26, 88, 48, 0.2);
  font-size: 15px;
  font-weight: bold;
  line-height: 1.35;
  text-decoration: none;
}

.site-whatsapp-share:hover,
.site-whatsapp-share:focus {
  color: #fff;
  background: #1f693a;
  border-color: #174f2b;
  text-decoration: none;
}

.site-whatsapp-share:focus-visible {
  outline: 3px solid rgba(38, 124, 69, 0.3);
  outline-offset: 3px;
}

.site-whatsapp-share__icon {
  display: block;
  flex: 0 0 auto;
}

@media (max-width: 640px) {
  .site-whatsapp-share,
  .site-whatsapp-share:visited {
    min-height: 44px;
  }
}

.tips-article-image {
  float: left;
  width: 300px;
  max-width: 100%;
  height: auto;
  margin: 0 16px 16px 0;
}

.tips-page-footer {
  margin-top: 24px;
  text-align: center;
  font-size: 12px;
}

/* Shared, context-aware footer. Kept here so every public template receives
   identical responsive and accessible link styling without page-level CSS. */
#footer.site-footer {
  box-sizing: border-box;
  width: 820px;
  max-width: 100%;
  height: auto;
  min-height: 0;
  margin: 36px auto 0;
  padding: 0;
  overflow: hidden;
  color: #183413;
  background: #e4f0de;
  background-image: none;
  border: 1px solid #a8c99b;
  border-top: 4px solid #5e9f46;
  border-radius: 10px 10px 0 0;
  box-shadow: 0 -5px 16px rgba(48, 87, 35, 0.08);
  text-align: start;
  font-size: 14px;
  line-height: 1.45;
}

#footer.site-footer .site-footer__inner {
  box-sizing: border-box;
  width: 100%;
  padding: 22px 24px 14px;
}

#footer.site-footer .site-footer__share {
  display: flex;
  box-sizing: border-box;
  align-items: center;
  justify-content: center;
  gap: 14px;
  margin: 0 0 20px;
  padding: 0 0 17px;
  border-bottom: 1px solid #bfd6b5;
  text-align: center;
}

#footer.site-footer .site-footer__share-copy {
  margin: 0;
  color: #284d20;
  font-size: 14px;
  font-weight: 700;
  line-height: 1.4;
}

#footer.site-footer .site-footer__share .site-whatsapp-share {
  flex: 0 0 auto;
}

#footer.site-footer .site-footer__nav {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 18px 28px;
}

#footer.site-footer .site-footer__group {
  min-width: 0;
}

#footer.site-footer .site-footer__heading {
  margin: 0 0 8px;
  color: #1d5016;
  font-size: 15px;
  line-height: 1.35;
}

#footer.site-footer .site-footer__links {
  display: grid;
  gap: 2px;
  margin: 0;
  padding: 0;
  list-style: none;
}

#footer.site-footer .site-footer__links li {
  margin: 0;
  padding: 0;
}

#footer.site-footer .site-footer__links a,
#footer.site-footer .site-footer__links a:visited {
  display: inline-flex;
  align-items: center;
  min-height: 32px;
  color: #205a18;
  font-weight: 600;
  line-height: 1.3;
  text-decoration: underline;
  text-decoration-color: rgba(49, 95, 37, 0.38);
  text-underline-offset: 3px;
}

#footer.site-footer .site-footer__links a:hover {
  color: #173d10;
  text-decoration-color: currentColor;
}

#footer.site-footer .site-footer__links a:focus-visible {
  border-radius: 3px;
  outline: 3px solid #8bbf73;
  outline-offset: 2px;
}

#footer.site-footer .site-footer__copyright {
  margin: 16px 0 0;
  padding-top: 12px;
  color: #465d40;
  border-top: 1px solid #c4d9bb;
  text-align: center;
  font-size: 12px;
}

@media (max-width: 640px) {
  #footer.site-footer {
    margin-top: 28px;
    border-right: 0;
    border-left: 0;
    border-radius: 0;
  }

  #footer.site-footer .site-footer__inner {
    padding: 20px 18px 12px;
  }

  #footer.site-footer .site-footer__share {
    flex-direction: column;
    gap: 10px;
    margin-bottom: 18px;
    padding-bottom: 16px;
  }

  #footer.site-footer .site-footer__share .site-whatsapp-share {
    width: 100%;
    max-width: 230px;
  }

  #footer.site-footer .site-footer__nav {
    grid-template-columns: 1fr;
    gap: 18px;
  }

  #footer.site-footer .site-footer__links {
    grid-template-columns: repeat(2, minmax(0, 1fr));
    gap: 2px 16px;
  }

  #footer.site-footer .site-footer__links a,
  #footer.site-footer .site-footer__links a:visited {
    width: 100%;
    min-height: 42px;
  }
}

@media (max-width: 380px) {
  #footer.site-footer .site-footer__links {
    grid-template-columns: 1fr;
  }
}

@media print {
  #footer.site-footer .site-footer__share,
  #footer.site-footer .site-footer__nav {
    display: none;
  }

  #footer.site-footer {
    border: 0;
    background: transparent;
    box-shadow: none;
  }
}