.site-header[data-astro-cid-3ef6ksr2]{position:sticky;top:0;z-index:100;background:hsl(var(--bg-surface) / .85);backdrop-filter:blur(12px);-webkit-backdrop-filter:blur(12px);border-bottom:1px solid hsl(var(--border-subtle));transition:all var(--duration-fast) ease}.header-inner[data-astro-cid-3ef6ksr2]{display:flex;align-items:center;justify-content:space-between;height:4.25rem;gap:1.5rem}.brand-link[data-astro-cid-3ef6ksr2]{display:flex;align-items:center;gap:.75rem;text-decoration:none;color:inherit}.brand-icon[data-astro-cid-3ef6ksr2]{width:2.5rem;height:2.5rem;border-radius:var(--radius-md);background:linear-gradient(135deg,hsl(var(--primary)),hsl(var(--primary-hover)));color:#fff;display:flex;align-items:center;justify-content:center;box-shadow:0 2px 8px -1px hsl(var(--primary) / .4)}.brand-text[data-astro-cid-3ef6ksr2]{display:flex;flex-direction:column}.brand-name[data-astro-cid-3ef6ksr2]{font-size:1.25rem;font-weight:800;letter-spacing:-.03em;color:hsl(var(--text-primary));line-height:1.1}.brand-tld[data-astro-cid-3ef6ksr2]{color:hsl(var(--primary))}.brand-tag[data-astro-cid-3ef6ksr2]{font-size:.6875rem;font-weight:600;color:hsl(var(--text-muted));letter-spacing:.02em;text-transform:uppercase}.desktop-nav[data-astro-cid-3ef6ksr2]{display:none}@media(min-width:900px){.desktop-nav[data-astro-cid-3ef6ksr2]{display:block}}.nav-list[data-astro-cid-3ef6ksr2]{display:flex;align-items:center;gap:.25rem;list-style:none}.nav-link[data-astro-cid-3ef6ksr2]{display:inline-flex;align-items:center;gap:.35rem;padding:.5rem .85rem;font-size:var(--text-sm);font-weight:600;color:hsl(var(--text-secondary));border-radius:var(--radius-md);text-decoration:none;transition:all var(--duration-fast) ease;cursor:pointer;background:none;border:none}.nav-link[data-astro-cid-3ef6ksr2]:hover,.nav-link[data-astro-cid-3ef6ksr2].active{color:hsl(var(--primary));background:hsl(var(--primary-subtle))}.dropdown-container[data-astro-cid-3ef6ksr2]{position:relative}.chevron[data-astro-cid-3ef6ksr2]{transition:transform var(--duration-fast) ease}.dropdown-container[data-astro-cid-3ef6ksr2]:hover .chevron[data-astro-cid-3ef6ksr2],.dropdown-container[data-astro-cid-3ef6ksr2]:focus-within .chevron[data-astro-cid-3ef6ksr2]{transform:rotate(180deg)}.dropdown-menu[data-astro-cid-3ef6ksr2]{position:absolute;top:100%;left:0;min-width:20rem;padding:.75rem;background:hsl(var(--bg-elevated));border:1px solid hsl(var(--border-subtle));border-radius:var(--radius-lg);box-shadow:var(--shadow-lg);opacity:0;visibility:hidden;transform:translateY(8px);transition:all var(--duration-normal) var(--ease-spring);pointer-events:none}.dropdown-container[data-astro-cid-3ef6ksr2]:hover .dropdown-menu[data-astro-cid-3ef6ksr2],.dropdown-container[data-astro-cid-3ef6ksr2]:focus-within .dropdown-menu[data-astro-cid-3ef6ksr2]{opacity:1;visibility:visible;transform:translateY(0);pointer-events:auto}.dropdown-grid[data-astro-cid-3ef6ksr2]{display:flex;flex-direction:column;gap:.25rem}.dropdown-item[data-astro-cid-3ef6ksr2]{display:flex;flex-direction:column;padding:.6rem .75rem;border-radius:var(--radius-md);text-decoration:none;transition:background-color var(--duration-fast) ease}.dropdown-item[data-astro-cid-3ef6ksr2]:hover{background-color:hsl(var(--primary-subtle))}.item-title-row[data-astro-cid-3ef6ksr2]{display:flex;align-items:center;justify-content:space-between;gap:.5rem}.item-title[data-astro-cid-3ef6ksr2]{font-size:var(--text-sm);font-weight:600;color:hsl(var(--text-primary))}.item-badge[data-astro-cid-3ef6ksr2]{font-size:.65rem;font-weight:700;padding:.15rem .4rem;border-radius:var(--radius-full);background:hsl(var(--primary) / .15);color:hsl(var(--primary));text-transform:uppercase}.item-desc[data-astro-cid-3ef6ksr2]{font-size:.75rem;color:hsl(var(--text-muted));margin-top:.15rem}.header-actions[data-astro-cid-3ef6ksr2]{display:flex;align-items:center;gap:.75rem}.search-trigger-btn[data-astro-cid-3ef6ksr2]{display:flex;align-items:center;gap:.6rem;padding:.45rem .75rem;background:hsl(var(--bg-card));border:1px solid hsl(var(--border-subtle));border-radius:var(--radius-md);color:hsl(var(--text-secondary));cursor:pointer;font-size:var(--text-sm);transition:all var(--duration-fast) ease}.search-trigger-btn[data-astro-cid-3ef6ksr2]:hover{border-color:hsl(var(--border-medium));background:hsl(var(--bg-surface))}.search-placeholder[data-astro-cid-3ef6ksr2]{display:none}@media(min-width:640px){.search-placeholder[data-astro-cid-3ef6ksr2]{display:inline}}.search-kbd[data-astro-cid-3ef6ksr2]{font-family:var(--font-mono);font-size:.7rem;font-weight:700;padding:.15rem .35rem;background:hsl(var(--bg-surface));border:1px solid hsl(var(--border-subtle));border-radius:var(--radius-sm);color:hsl(var(--text-muted))}.payslip-cta[data-astro-cid-3ef6ksr2]{display:none}@media(min-width:768px){.payslip-cta[data-astro-cid-3ef6ksr2]{display:inline-flex}}.site-footer[data-astro-cid-sz7xmlte]{background-color:hsl(var(--bg-surface));border-top:1px solid hsl(var(--border-subtle));padding-top:4rem;padding-bottom:3rem;margin-top:auto}.footer-inner[data-astro-cid-sz7xmlte]{display:flex;flex-direction:column;gap:3.5rem}.footer-top[data-astro-cid-sz7xmlte]{display:grid;grid-template-columns:1fr;gap:3rem}@media(min-width:1024px){.footer-top[data-astro-cid-sz7xmlte]{grid-template-columns:2fr 3fr;gap:4rem}}.footer-brand[data-astro-cid-sz7xmlte]{display:flex;flex-direction:column;gap:1.25rem}.brand-link[data-astro-cid-sz7xmlte]{display:inline-flex;align-items:center;gap:.75rem;text-decoration:none;color:inherit}.brand-icon[data-astro-cid-sz7xmlte]{width:2.25rem;height:2.25rem;border-radius:var(--radius-md);background:hsl(var(--primary));color:#fff;display:flex;align-items:center;justify-content:center}.brand-name[data-astro-cid-sz7xmlte]{font-size:1.35rem;font-weight:800;letter-spacing:-.03em;color:hsl(var(--text-primary))}.brand-tld[data-astro-cid-sz7xmlte]{color:hsl(var(--primary))}.brand-bio[data-astro-cid-sz7xmlte]{font-size:var(--text-sm);color:hsl(var(--text-secondary));line-height:1.65;max-width:28rem}.trust-badges[data-astro-cid-sz7xmlte]{display:flex;flex-wrap:wrap;gap:.5rem}.trust-pill[data-astro-cid-sz7xmlte]{font-size:.75rem;font-weight:600;padding:.3rem .65rem;background:hsl(var(--bg-card));border:1px solid hsl(var(--border-subtle));border-radius:var(--radius-full);color:hsl(var(--text-secondary))}.footer-links-grid[data-astro-cid-sz7xmlte]{display:grid;grid-template-columns:repeat(2,1fr);gap:2rem}@media(min-width:640px){.footer-links-grid[data-astro-cid-sz7xmlte]{grid-template-columns:repeat(4,1fr)}}.col-title[data-astro-cid-sz7xmlte]{font-size:var(--text-sm);font-weight:700;color:hsl(var(--text-primary));margin-bottom:1rem;letter-spacing:-.01em}.col-list[data-astro-cid-sz7xmlte]{list-style:none;display:flex;flex-direction:column;gap:.6rem}.col-link[data-astro-cid-sz7xmlte]{font-size:var(--text-sm);color:hsl(var(--text-muted));transition:color var(--duration-fast) ease}.col-link[data-astro-cid-sz7xmlte]:hover{color:hsl(var(--primary))}.footer-bottom[data-astro-cid-sz7xmlte]{display:flex;flex-direction:column;gap:1.5rem;padding-top:2rem;border-top:1px solid hsl(var(--border-subtle))}.official-citations[data-astro-cid-sz7xmlte]{display:flex;flex-wrap:wrap;align-items:center;gap:.5rem;font-size:.8125rem;color:hsl(var(--text-muted))}.citations-label[data-astro-cid-sz7xmlte]{font-weight:600;color:hsl(var(--text-secondary))}.citation-links[data-astro-cid-sz7xmlte]{display:flex;flex-wrap:wrap;align-items:center;gap:.5rem}.citation-links[data-astro-cid-sz7xmlte] a[data-astro-cid-sz7xmlte]{color:hsl(var(--text-secondary));text-decoration:underline;text-underline-offset:2px}.citation-links[data-astro-cid-sz7xmlte] a[data-astro-cid-sz7xmlte]:hover{color:hsl(var(--primary))}.sep[data-astro-cid-sz7xmlte]{color:hsl(var(--border-medium))}.copyright-row[data-astro-cid-sz7xmlte]{display:flex;flex-direction:column;gap:1rem;justify-content:space-between;align-items:flex-start}@media(min-width:768px){.copyright-row[data-astro-cid-sz7xmlte]{flex-direction:row;align-items:center}}.copyright-text[data-astro-cid-sz7xmlte]{font-size:.75rem;color:hsl(var(--text-muted));margin:0}.policy-links[data-astro-cid-sz7xmlte]{display:flex;align-items:center;gap:1.25rem;font-size:.75rem}.policy-links[data-astro-cid-sz7xmlte] a[data-astro-cid-sz7xmlte]{color:hsl(var(--text-muted))}.policy-links[data-astro-cid-sz7xmlte] a[data-astro-cid-sz7xmlte]:hover{color:hsl(var(--primary))}.cmd-overlay[data-astro-cid-wozhyvwc]{position:fixed;inset:0;z-index:999;display:flex;align-items:flex-start;justify-content:center;padding-top:10vh;opacity:0;visibility:hidden;transition:opacity var(--duration-fast) ease,visibility var(--duration-fast) ease}.cmd-overlay[data-astro-cid-wozhyvwc].active{opacity:1;visibility:visible}.cmd-backdrop[data-astro-cid-wozhyvwc]{position:absolute;inset:0;background:#0f172a99;backdrop-filter:blur(8px);-webkit-backdrop-filter:blur(8px)}.cmd-dialog[data-astro-cid-wozhyvwc]{position:relative;width:100%;max-width:40rem;background:hsl(var(--bg-surface));border:1px solid hsl(var(--border-subtle));border-radius:var(--radius-lg);box-shadow:var(--shadow-lg);overflow:hidden;transform:translateY(-8px) scale(.98);transition:transform var(--duration-normal) var(--ease-spring)}.cmd-overlay[data-astro-cid-wozhyvwc].active .cmd-dialog[data-astro-cid-wozhyvwc]{transform:translateY(0) scale(1)}.cmd-search-row[data-astro-cid-wozhyvwc]{display:flex;align-items:center;gap:.75rem;padding:1rem 1.25rem;border-bottom:1px solid hsl(var(--border-subtle))}.cmd-search-icon[data-astro-cid-wozhyvwc]{color:hsl(var(--text-muted));flex-shrink:0}.cmd-input[data-astro-cid-wozhyvwc]{width:100%;border:none;background:transparent;font-size:var(--text-base);color:hsl(var(--text-primary));padding:0}.cmd-input[data-astro-cid-wozhyvwc]:focus{box-shadow:none}.cmd-close-kbd[data-astro-cid-wozhyvwc]{font-family:var(--font-mono);font-size:.7rem;font-weight:700;padding:.2rem .5rem;background:hsl(var(--bg-card));border:1px solid hsl(var(--border-subtle));border-radius:var(--radius-sm);color:hsl(var(--text-muted));cursor:pointer}.cmd-results[data-astro-cid-wozhyvwc]{max-height:24rem;overflow-y:auto;padding:.75rem}.cmd-group-label[data-astro-cid-wozhyvwc]{font-size:.7rem;font-weight:700;text-transform:uppercase;letter-spacing:.05em;color:hsl(var(--text-muted));padding:.5rem .75rem}.cmd-list[data-astro-cid-wozhyvwc]{display:flex;flex-direction:column;gap:.25rem}.cmd-item[data-astro-cid-wozhyvwc]{display:flex;align-items:center;gap:.75rem;padding:.65rem .75rem;border-radius:var(--radius-md);text-decoration:none;color:inherit;transition:background-color var(--duration-fast) ease}.cmd-item[data-astro-cid-wozhyvwc]:hover,.cmd-item[data-astro-cid-wozhyvwc]:focus{background-color:hsl(var(--primary-subtle))}.cmd-category-tag[data-astro-cid-wozhyvwc]{font-size:.65rem;font-weight:700;text-transform:uppercase;padding:.15rem .45rem;background:hsl(var(--bg-card));border:1px solid hsl(var(--border-subtle));border-radius:var(--radius-sm);color:hsl(var(--text-secondary))}.cmd-item-content[data-astro-cid-wozhyvwc]{display:flex;flex-direction:column;flex-grow:1}.cmd-item-title[data-astro-cid-wozhyvwc]{font-size:var(--text-sm);font-weight:600;color:hsl(var(--text-primary))}.cmd-item-url[data-astro-cid-wozhyvwc]{font-size:.75rem;font-family:var(--font-mono);color:hsl(var(--text-muted))}.cmd-arrow[data-astro-cid-wozhyvwc]{color:hsl(var(--text-muted));font-size:.875rem}.cmd-empty-state[data-astro-cid-wozhyvwc]{padding:2rem 1rem;text-align:center;font-size:var(--text-sm);color:hsl(var(--text-muted))}.cmd-footer[data-astro-cid-wozhyvwc]{display:flex;align-items:center;gap:1rem;padding:.6rem 1.25rem;background:hsl(var(--bg-card));border-top:1px solid hsl(var(--border-subtle));font-size:.75rem;color:hsl(var(--text-muted))}.cmd-footer[data-astro-cid-wozhyvwc] kbd[data-astro-cid-wozhyvwc]{font-family:var(--font-mono);font-size:.65rem;padding:.1rem .3rem;background:hsl(var(--bg-surface));border:1px solid hsl(var(--border-subtle));border-radius:var(--radius-sm)}:root{--hue-brand: 158;--sat-brand: 75%;--light-brand: 40%;--primary: var(--hue-brand) var(--sat-brand) var(--light-brand);--primary-hover: var(--hue-brand) 80% 32%;--primary-subtle: var(--hue-brand) 70% 95%;--primary-border: var(--hue-brand) 60% 80%;--bg-canvas: 210 20% 98%;--bg-surface: 0 0% 100%;--bg-card: 210 25% 97%;--bg-elevated: 0 0% 100%;--bg-subtle: 210 20% 94%;--text-primary: 222 47% 11%;--text-secondary: 215 25% 35%;--text-muted: 215 16% 55%;--text-inverse: 0 0% 100%;--border-subtle: 215 20% 90%;--border-medium: 215 20% 82%;--border-focus: var(--primary);--accent-tax: 0 84% 60%;--accent-super: 217 91% 60%;--accent-net: 158 75% 40%;--accent-hecs: 38 92% 50%;--accent-medicare: 262 83% 58%;--font-sans: "Plus Jakarta Sans", system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, sans-serif;--font-mono: "JetBrains Mono", "IBM Plex Mono", Menlo, Consolas, Monaco, monospace;--text-xs: clamp(.75rem, .2vw + .7rem, .8125rem);--text-sm: clamp(.875rem, .2vw + .825rem, .9375rem);--text-base: clamp(1rem, .25vw + .95rem, 1.0625rem);--text-lg: clamp(1.125rem, .4vw + 1.025rem, 1.25rem);--text-xl: clamp(1.25rem, .6vw + 1.1rem, 1.5rem);--text-2xl: clamp(1.5rem, 1.2vw + 1.25rem, 2rem);--text-3xl: clamp(1.875rem, 2vw + 1.45rem, 2.5rem);--text-4xl: clamp(2.25rem, 3.5vw + 1.65rem, 3.5rem);--shadow-sm: 0 1px 2px 0 hsl(220 30% 10% / .05);--shadow-md: 0 4px 12px -2px hsl(220 30% 10% / .08), 0 2px 6px -1px hsl(220 30% 10% / .04);--shadow-lg: 0 12px 28px -4px hsl(220 30% 10% / .12), 0 4px 10px -2px hsl(220 30% 10% / .04);--shadow-glow: 0 0 24px -4px hsl(var(--primary) / .25);--radius-sm: 6px;--radius-md: 10px;--radius-lg: 16px;--radius-full: 9999px;--ease-spring: cubic-bezier(.16, 1, .3, 1);--duration-fast: .15s;--duration-normal: .25s;--duration-slow: .4s}@media(prefers-color-scheme:dark){:root{--bg-canvas: 222 47% 7%;--bg-surface: 222 47% 11%;--bg-card: 217 33% 15%;--bg-elevated: 217 33% 18%;--bg-subtle: 222 40% 13%;--text-primary: 210 40% 98%;--text-secondary: 215 20% 75%;--text-muted: 215 15% 55%;--border-subtle: 217 30% 20%;--border-medium: 217 30% 28%;--primary-subtle: var(--hue-brand) 60% 15%;--primary-border: var(--hue-brand) 50% 30%;--shadow-md: 0 4px 20px -2px hsl(0 0% 0% / .5);--shadow-lg: 0 12px 32px -4px hsl(0 0% 0% / .6)}}*,*:before,*:after{box-sizing:border-box;margin:0;padding:0}html{font-family:var(--font-sans);font-size:16px;background-color:hsl(var(--bg-canvas));color:hsl(var(--text-primary));line-height:1.6;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale;text-rendering:optimizeLegibility;scroll-behavior:smooth}body{min-height:100vh;display:flex;flex-direction:column;background-color:hsl(var(--bg-canvas))}.skip-link{position:absolute;top:-9999px;left:1rem;z-index:1000;padding:.75rem 1.25rem;background:hsl(var(--primary));color:#fff;font-weight:700;border-radius:var(--radius-sm);text-decoration:none;box-shadow:var(--shadow-lg);transition:top .2s ease}.skip-link:focus-visible{top:1rem;outline:3px solid #ffffff;outline-offset:2px}:focus-visible{outline:2px solid hsl(var(--primary));outline-offset:2px}h1,h2,h3,h4,h5,h6{font-family:var(--font-sans);color:hsl(var(--text-primary));line-height:1.2;font-weight:700;letter-spacing:-.025em;text-wrap:balance}p{text-wrap:pretty;margin-bottom:1rem;color:hsl(var(--text-secondary))}p:last-child{margin-bottom:0}a{color:hsl(var(--primary));text-decoration:none;transition:color var(--duration-fast) ease}a:hover{color:hsl(var(--primary-hover))}.tabular-nums,.num,.metric-value,.currency-val{font-family:var(--font-mono);font-variant-numeric:tabular-nums;letter-spacing:-.01em}.container-narrow{width:100%;max-width:48rem;margin-inline:auto;padding-inline:1.25rem}.container-prose{width:100%;max-width:56rem;margin-inline:auto;padding-inline:1.25rem}.container-wide{width:100%;max-width:76rem;margin-inline:auto;padding-inline:1.25rem}.container-full{width:100%;max-width:88rem;margin-inline:auto;padding-inline:1.25rem}.btn{display:inline-flex;align-items:center;justify-content:center;gap:.5rem;padding:.65rem 1.25rem;border-radius:var(--radius-md);font-size:var(--text-sm);font-weight:600;text-decoration:none;cursor:pointer;border:1px solid transparent;transition:all var(--duration-fast) var(--ease-spring);user-select:none}.btn-primary{background-color:hsl(var(--primary));color:#fff;box-shadow:0 1px 3px hsl(var(--primary) / .3)}.btn-primary:hover{background-color:hsl(var(--primary-hover));transform:translateY(-1px);box-shadow:var(--shadow-glow);color:#fff}.btn-secondary{background-color:hsl(var(--bg-surface));color:hsl(var(--text-primary));border:1px solid hsl(var(--border-subtle))}.btn-secondary:hover{background-color:hsl(var(--bg-subtle));border-color:hsl(var(--border-medium))}input,select,textarea{font-family:inherit;font-size:var(--text-base);color:hsl(var(--text-primary));background-color:hsl(var(--bg-surface));border:1px solid hsl(var(--border-subtle));border-radius:var(--radius-md);padding:.65rem .85rem;transition:border-color var(--duration-fast) ease,box-shadow var(--duration-fast) ease}input:focus,select:focus,textarea:focus{border-color:hsl(var(--primary));box-shadow:0 0 0 3px hsl(var(--primary) / .15);outline:none}::-webkit-scrollbar{width:8px;height:8px}::-webkit-scrollbar-track{background:hsl(var(--bg-canvas))}::-webkit-scrollbar-thumb{background:hsl(var(--border-medium));border-radius:var(--radius-full)}::-webkit-scrollbar-thumb:hover{background:hsl(var(--text-muted))}.site-main[data-astro-cid-sckkx6r4]{flex-grow:1;display:flex;flex-direction:column}