@font-face{font-family:Instrument Serif;font-style:normal;font-display:swap;font-weight:400;src:url(/_astro/instrument-serif-latin-ext-400-normal.C2je3j2s.woff2)format("woff2"),url(/_astro/instrument-serif-latin-ext-400-normal.CFCUzsTy.woff)format("woff");unicode-range:U+100-2BA,U+2BD-2C5,U+2C7-2CC,U+2CE-2D7,U+2DD-2FF,U+304,U+308,U+329,U+1D00-1DBF,U+1E00-1E9F,U+1EF2-1EFF,U+2020,U+20A0-20AB,U+20AD-20C0,U+2113,U+2C60-2C7F,U+A720-A7FF}@font-face{font-family:Instrument Serif;font-style:normal;font-display:swap;font-weight:400;src:url(/_astro/instrument-serif-latin-400-normal.DnYpCC2O.woff2)format("woff2"),url(/_astro/instrument-serif-latin-400-normal.BVbkICAY.woff)format("woff");unicode-range:U+??,U+131,U+152-153,U+2BB-2BC,U+2C6,U+2DA,U+2DC,U+304,U+308,U+329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}@font-face{font-family:Instrument Serif;font-style:italic;font-display:swap;font-weight:400;src:url(/_astro/instrument-serif-latin-ext-400-italic.C9HzH3YL.woff2)format("woff2"),url(/_astro/instrument-serif-latin-ext-400-italic.D7-lnxEk.woff)format("woff");unicode-range:U+100-2BA,U+2BD-2C5,U+2C7-2CC,U+2CE-2D7,U+2DD-2FF,U+304,U+308,U+329,U+1D00-1DBF,U+1E00-1E9F,U+1EF2-1EFF,U+2020,U+20A0-20AB,U+20AD-20C0,U+2113,U+2C60-2C7F,U+A720-A7FF}@font-face{font-family:Instrument Serif;font-style:italic;font-display:swap;font-weight:400;src:url(/_astro/instrument-serif-latin-400-italic.DKMiL14s.woff2)format("woff2"),url(/_astro/instrument-serif-latin-400-italic.u__WvvIK.woff)format("woff");unicode-range:U+??,U+131,U+152-153,U+2BB-2BC,U+2C6,U+2DA,U+2DC,U+304,U+308,U+329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}@font-face{font-family:Hanken Grotesk Variable;font-style:normal;font-display:swap;font-weight:100 900;src:url(data:font/woff2;base64,d09GMgABAAAAAAaEABMAAAAADFgAAAYdAAEAAAAAAAAAAAAAAAAAAAAAAAAAAAAAGhYbbhwoP0hWQVJpBmA/U1RBVIE4AFwvbBEICoJ8gkMLFAAwhCoBNgIkAyIEIAWGUAdiDAcbvgpRVHJOI/viwCYyfSFrJjFIG8raYpYj9+IeSF0s6zD+Lk/4OGrZHhHV+wvt2ffuWPwlA51lIICIosSVmyOKEs5Uzlx3NKeXIgn1ssCydUybDV0IHga+SszIyfrQe9bLTFNxjayzgs76hNsDoSYtRe32fiJ4gxBjrP8L+w//zzHjv7Yqyr9o2vOBDXhCo2jMtr4uwAK/gV1U0PxAq/EAD+yW9EoKOL1KLw8rHrFgCSgRTQRzBzpeXVhweEDlyfY8gIoOa2CQJzrTAHIIoitTMVV2dyFwpJ2iAEQTpSkhPitxD3YwuZHEagTcAhyKAcBmUyPdhTovJThOw6HYiaF2M/J7erdi2OUutor6ES6Ac88AvfZvKpb6fJoArohb524042j6Jij36NI7P8Pb7s721naN9gcTtcjXQP4l+8BKEzFVGMxxoHqlq8Ul4LGneFJBDFaOdKpLPcg8P14YSDwIcn75hdlyJLTBlZ4voL6tT46yC/njunXqpJ0/bSvmrH1o3kRlwZ+j0DBogkF3KbDRVBlbOc+fY5HVXwPoT9hfekPnyZMaEmenYLMSg5npqegFOsgXsBv1IoF9aIVfSCNHkk6+gIzILsiYuhWQCfUtZEpbkRntQxBZgw7MwFbMcRvwJrAnBlDqs7isLtL7pO84Xru1i7ah7tckH1Wreqq6K9u0amxU1bcff/s2Y1ni3rh2I8zHzqkm3PGvv3mzC6NDBz/UcOBIg+nm88rxN8MbdtypvHUL5o1c2zG0urYpRmW+VHZdiba6GXN/3v0B3i3nt4RBsbfAu8ftLqRcTIlZ4VYheFTAS5nXLS65VZrbuW3daF2Ze1ChyGXWZN6u9nUuH1LfyTERifZXEpIueMe28vF8FOoTnsONzw+1djo9P71lZGx1vM8mH/BhvSa2HDsRZ1+Ul+RmpnPOIaEuwWnZZdkgQWAAyCDDZ1wk+0sh7wseAAwA6UlHxbftCgYAAwKAgwIAEA7ACfHIRbV7J6dwF/ZzcRRmAjXUYKAGWAlDCCFmKnH+LJEQfHKEmVrfmKwSEab36AcubXQBoDYJV/aRV+funFD8wAXLSLYbwr9+DR+h/qZIKCfeqRG5ghHpdY0zcV2nuz5iJMhAFjaTDwOcoyKGG9JHrCfdp4cC+kCvUrxc7+bliIMiHj95sPIbUeWZEP/HLnN2tlr9EBeRiktHuWvErx98fRz1MuEvHO3FDRgtsSzL/P0hsDLK2n5/uHMOjvTst0HD6t+80ZN798j7j//kjqHxIOZDFPR/FxurFD6/HxGbB799RPHLx5F89MoBOub9jVuOWtmPH3o9H3r26DIuff+LqPLwff/xryDRmiAYmjxiK0GwS9XU+k8QpUrHsCTs4qH89Fv44ubWbQmOE51M7J8Pt8+h+NKt3zZpa2L9zZqcRlyEc4MaNGdfjQCxgIygn78ne4yAzcLWA3zAJ6RRGbijvHr1W+XN8ywrG0EoZSySb0/A9KsllI7Q/Pq8hLu76tfTy5cF4X8bQxTtYp2vr6/+1oI4AhgAlNYFryt62VaX9ktO6VsAeDLeWx6fff4vdV1ts7N6+gw9GCsQnqPB0QUttB9nEc7Aaf4XM0NQ90VJ+HV1rG04znGCmXcpPCA9+nxdMPgPlT7Dz83NMfZuMJaNeRqbc+tjd2QER/b0B44d7nv5Rif7VC8svYkx9SKWwb3YzN2M3cY8jSNLl+PYZqfjxNTxOLXVCmfmduDc0ty1kLbjeiGfIrDFJXWPTTMD5TKupR8cpZgJeXTofId8NoUj6E8XfAc2k4WPdbCberDYAp8Q7L5dUo8wE8cs9QINZYvwXKzvBS4v/n+fQZkGrrFysKEIuFBgjQpxiHH1XA+ZBI+C+oAoxhYKECc42rGOc8L4mYhsiThGfFjOcKmFubPpDgwnY1918Fwo8ouenDJxvGP96HFWJ28hiOy251oKjkcbGz2POMme8CTMThx6wqOPsFtPI6j6HhDyDTxFQYnL88FcXGAGHl3ZuueRbEuxbK6Hc84ZDvRrREtLzyjj8Xkd/uShR1b0sYd8Nh8/c8znxCnadxQcf2nFVWIyw1g+4StXav9j75s+CQAA)format("woff2-variations");unicode-range:U+460-52F,U+1C80-1C8A,U+20B4,U+2DE0-2DFF,U+A640-A69F,U+FE2E-FE2F}@font-face{font-family:Hanken Grotesk Variable;font-style:normal;font-display:swap;font-weight:100 900;src:url(/_astro/hanken-grotesk-vietnamese-wght-normal.CHiFlh_0.woff2)format("woff2-variations");unicode-range:U+102-103,U+110-111,U+128-129,U+168-169,U+1A0-1A1,U+1AF-1B0,U+300-301,U+303-304,U+308-309,U+323,U+329,U+1EA0-1EF9,U+20AB}@font-face{font-family:Hanken Grotesk Variable;font-style:normal;font-display:swap;font-weight:100 900;src:url(/_astro/hanken-grotesk-latin-ext-wght-normal.Dg-wlmqe.woff2)format("woff2-variations");unicode-range:U+100-2BA,U+2BD-2C5,U+2C7-2CC,U+2CE-2D7,U+2DD-2FF,U+304,U+308,U+329,U+1D00-1DBF,U+1E00-1E9F,U+1EF2-1EFF,U+2020,U+20A0-20AB,U+20AD-20C0,U+2113,U+2C60-2C7F,U+A720-A7FF}@font-face{font-family:Hanken Grotesk Variable;font-style:normal;font-display:swap;font-weight:100 900;src:url(/_astro/hanken-grotesk-latin-wght-normal.CaVRRdDk.woff2)format("woff2-variations");unicode-range:U+??,U+131,U+152-153,U+2BB-2BC,U+2C6,U+2DA,U+2DC,U+304,U+308,U+329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}:root{--bg:#f7f2ea;--surface:#fffdf9;--sand:#efe6d8;--ink:#241d16;--ink-2:#4a4035;--muted:#766a5d;--line:#e5dac9;--line-strong:#d6c7b0;--accent:#1d6b47;--accent-text:#1d6b47;--accent-hover:#155537;--accent-ink:#f3faf5;--accent-soft:#dcefe3;--bar:#1d6b47;--k-net:#16804d;--k-paye:#eda100;--k-pension:#e87ba4;--k-nis:#2a78d6;--k-eduTax:#eb6834;--k-nht:#1baf7a;--sun:#f2b53c;--sun-ink:#2a1d05;--sun-soft:#fbeccb;--stripe:#e2d6c3;--warn-ink:#5c4506;--surface-2:var(--sand);--warn-bg:var(--sun-soft);--shadow:0 20px 40px -28px #3c280a59;--shadow-float:0 30px 60px -30px #28190573, 0 0 0 1px var(--line);--r-sm:12px;--r:20px;--r-lg:28px;--font:"Hanken Grotesk Variable", system-ui, -apple-system, "Segoe UI", sans-serif;--serif:"Instrument Serif", Georgia, "Times New Roman", serif;--mono:var(--font);color-scheme:light}:root[data-theme=dark]{--bg:#15120e;--surface:#1e1a15;--sand:#29231c;--ink:#f2ebe0;--ink-2:#d3c8b9;--muted:#a4978a;--line:#342c23;--line-strong:#463b2f;--accent:#1f5a3e;--accent-text:#6fcf97;--accent-hover:#8fdcb0;--accent-ink:#eef8f1;--accent-soft:#1d3327;--bar:#3f9d6b;--k-net:#3f9d6b;--k-paye:#c98500;--k-pension:#d55181;--k-nis:#3987e5;--k-eduTax:#d95926;--k-nht:#199e70;--sun:#e9ab3a;--sun-ink:#2a1d05;--sun-soft:#3a2d17;--stripe:#342c22;--warn-ink:#f3dca6;--shadow:0 20px 40px -28px #0009;--shadow-float:0 30px 60px -30px #000000b3, 0 0 0 1px var(--line);color-scheme:dark}@media (prefers-color-scheme:dark){:root:not([data-theme=light]){--bg:#15120e;--surface:#1e1a15;--sand:#29231c;--ink:#f2ebe0;--ink-2:#d3c8b9;--muted:#a4978a;--line:#342c23;--line-strong:#463b2f;--accent:#1f5a3e;--accent-text:#6fcf97;--accent-hover:#8fdcb0;--accent-ink:#eef8f1;--accent-soft:#1d3327;--bar:#3f9d6b;--k-net:#3f9d6b;--k-paye:#c98500;--k-pension:#d55181;--k-nis:#3987e5;--k-eduTax:#d95926;--k-nht:#199e70;--sun:#e9ab3a;--sun-ink:#2a1d05;--sun-soft:#3a2d17;--stripe:#342c22;--warn-ink:#f3dca6;--shadow:0 20px 40px -28px #0009;--shadow-float:0 30px 60px -30px #000000b3, 0 0 0 1px var(--line);color-scheme:dark}}*{box-sizing:border-box}[hidden]{display:none!important}html{-webkit-text-size-adjust:100%;scroll-padding-top:90px}body{background:var(--bg);color:var(--ink);font:17px/1.6 var(--font);font-variant-numeric:tabular-nums;-webkit-font-smoothing:antialiased;margin:0}a{color:var(--accent-text);text-underline-offset:3px;text-decoration-thickness:1px}a:hover{color:var(--accent-hover)}:focus-visible{outline:2px solid var(--accent-text);outline-offset:2px;border-radius:4px}h1,h2,h3{font-family:var(--serif);letter-spacing:-.01em;color:var(--ink);text-wrap:balance;font-weight:400;line-height:1.05}h1{letter-spacing:-.02em;margin:.15em 0 .3em;font-size:clamp(2.5rem,5vw,4rem);line-height:1}h2{margin:2em 0 .5em;font-size:clamp(1.9rem,3vw,2.4rem)}h3{margin:1.4em 0 .5em;font-size:1.45rem}p{max-width:70ch}.num{font-variant-numeric:tabular-nums}.serif{font-family:var(--serif);font-weight:400}.wrap{max-width:1180px;margin:0 auto;padding:0 24px}@media (width<=640px){.wrap{padding:0 16px}}main.wrap{min-height:70vh;padding-bottom:96px}.site-header{z-index:10;background:color-mix(in srgb, var(--bg) 90%, transparent);-webkit-backdrop-filter:blur(12px);position:sticky;top:0}.bar{flex-wrap:wrap;justify-content:space-between;align-items:center;gap:8px 16px;padding-top:14px;padding-bottom:14px;display:flex}.brand{color:var(--ink);white-space:nowrap;align-items:center;gap:10px;text-decoration:none;display:flex}.brand:hover{color:var(--ink)}.brand .name{font:400 1.45rem/1 var(--serif);letter-spacing:-.01em}.mark{background:var(--sun);width:34px;height:34px;color:var(--sun-ink);font:800 13px/1 var(--font);letter-spacing:-.02em;border-radius:50%;place-items:center;display:grid}.site-header nav{flex-wrap:wrap;gap:2px;display:flex}.site-header nav a{color:var(--ink-2);white-space:nowrap;border-radius:999px;padding:8px 14px;font-size:.95rem;text-decoration:none;transition:background .2s,color .2s}.site-header nav a:hover,.site-header nav a[aria-current=page]{color:var(--ink);background:var(--sand)}.head-r{flex-wrap:wrap;align-items:center;gap:8px;display:flex}.theme-btn{border:1px solid var(--line);background:var(--surface);width:38px;height:38px;color:var(--ink-2);cursor:pointer;border-radius:50%;place-items:center;padding:0;transition:border-color .2s,color .2s;display:grid}.theme-btn:hover{border-color:var(--line-strong);color:var(--ink)}.theme-btn svg{width:18px;height:18px}.theme-btn .moon,:root[data-theme=dark] .theme-btn .sun{display:none}:root[data-theme=dark] .theme-btn .moon{display:block}@media (prefers-color-scheme:dark){:root:not([data-theme=light]) .theme-btn .sun{display:none}:root:not([data-theme=light]) .theme-btn .moon{display:block}}@media (width<=640px){.bar{padding-top:10px;padding-bottom:8px;position:relative}.head-r{width:100%}.site-header nav{margin-left:-10px}.site-header nav a{padding:6px 10px;font-size:.9rem}.theme-btn{position:absolute;top:8px;right:16px}}.site-footer{color:var(--muted);background:var(--sand);padding:44px 0 56px;font-size:.92rem}.foot{grid-template-columns:1.4fr 1fr;align-items:start;gap:24px;display:grid}.foot p{margin:0}.site-footer .links{flex-wrap:wrap;justify-content:flex-end;gap:8px 20px;display:flex}.site-footer .links a{color:var(--ink-2);text-decoration:none}.site-footer .links a:hover{color:var(--accent-text)}@media (width<=720px){.foot{grid-template-columns:1fr}.site-footer .links{justify-content:flex-start}}.crumbs{color:var(--muted);margin:28px 0 12px;font-size:.9rem}.crumbs a{color:var(--muted);text-decoration:none}.crumbs a:hover{color:var(--accent-text)}.lede{color:var(--ink-2);max-width:62ch;font-size:1.15rem;line-height:1.6}.muted{color:var(--muted)}.small{font-size:.88rem}.card{background:var(--surface);border:1px solid var(--line);border-radius:var(--r);padding:24px}.pill{background:var(--accent-soft);color:var(--accent-text);white-space:nowrap;border-radius:999px;align-items:center;gap:6px;padding:4px 12px;font-size:.8rem;font-weight:700;text-decoration:none;display:inline-flex}.pill.sand{background:var(--sand);color:var(--ink-2)}.btn{background:var(--accent);color:var(--accent-ink);white-space:nowrap;border-radius:999px;align-items:center;gap:8px;padding:13px 22px;font-weight:700;text-decoration:none;transition:background .2s,transform .1s;display:inline-flex}.btn:hover{background:var(--accent-hover);color:var(--accent-ink)}.btn:active{transform:translateY(1px)}.stats{grid-template-columns:repeat(auto-fit,minmax(min(100%,200px),1fr));gap:12px;margin:24px 0 8px;display:grid}.stat{background:var(--surface);border:1px solid var(--line);border-radius:18px;padding:16px 20px}.stat .k{color:var(--muted);font-size:.85rem}.stat .v{margin-top:4px;font-size:1.15rem;font-weight:700;line-height:1.35}.stat .s{color:var(--muted);margin-top:2px;font-size:.85rem}.table-wrap{border:1px solid var(--line);border-radius:var(--r);background:var(--surface);overflow-x:auto}table{border-collapse:collapse;width:100%;font-size:.95rem}th,td{text-align:right;white-space:nowrap;padding:11px 18px}td{font-variant-numeric:tabular-nums}th:first-child,td:first-child{text-align:left}td.text{text-align:left;white-space:normal}thead th{color:var(--muted);background:var(--sand);font-size:.8rem;font-weight:600}tbody tr+tr td{border-top:1px solid var(--line)}tbody tr{transition:background .15s}tbody tr:hover{background:var(--sun-soft)}td a{font-weight:700;text-decoration:none}td a:hover{text-decoration:underline}tr.pb td{border-top:2px dashed var(--line-strong)}tr.row-link{cursor:pointer}.range{background:var(--sand);border-radius:999px;min-width:120px;height:8px;display:block;position:relative}.range i{background:var(--bar);border-radius:999px;position:absolute;top:0;bottom:0}.note{background:var(--sun-soft);color:var(--ink);border-radius:16px;max-width:none;padding:18px 22px;font-size:1rem}.source{color:var(--muted);max-width:none;margin-top:44px;padding-top:16px;font-size:.88rem}input,select,textarea{font:inherit;color:var(--ink);background:var(--surface);border:1px solid var(--line-strong);border-radius:var(--r-sm);width:100%;padding:12px 14px;transition:border-color .15s,box-shadow .15s}select{background:var(--sand);border-color:var(--line)}input:focus,select:focus,textarea:focus{border-color:var(--accent-text);box-shadow:0 0 0 3px var(--accent-soft);outline:none}input::placeholder{color:var(--muted)}label{color:var(--muted);margin-bottom:6px;font-size:.9rem;font-weight:500;display:block}.seg{background:var(--bg);border:1px solid var(--line);border-radius:12px;gap:4px;padding:4px;display:flex}.seg button{color:var(--ink);font:600 .95rem/1.2 var(--font);cursor:pointer;background:0 0;border:0;border-radius:9px;flex:1;padding:10px 12px;transition:background .15s,box-shadow .15s}.seg button[aria-pressed=true]{background:var(--surface);box-shadow:0 1px 2px #2819051f}.seg button:hover:not([aria-pressed=true]){background:color-mix(in srgb, var(--surface) 50%, transparent)}.chips{flex-wrap:wrap;gap:8px;display:flex}.chip{border:1px solid var(--line);color:var(--ink-2);background:var(--surface);border-radius:999px;align-items:center;max-width:100%;padding:8px 15px;font-size:.92rem;text-decoration:none;transition:border-color .15s,color .15s;display:inline-flex}.chip:hover{border-color:var(--accent-text);color:var(--accent-text)}@media (width<=640px){.chips.scroll{scroll-snap-type:x mandatory;scrollbar-width:none;flex-wrap:nowrap;margin:0 -16px;padding:2px 16px 8px;overflow-x:auto}.chips.scroll .chip{scroll-snap-align:start}}.ad-slot{border-radius:14px;min-height:90px;margin:60px 0 0;overflow:hidden}@media (prefers-reduced-motion:reduce){*{transition:none!important}}.prose{max-width:68ch;padding-top:40px}.prose h2{margin-top:1.8em}.prose p{color:var(--ink-2)}@media (width<=640px){th,td{padding:10px 12px}td{font-size:.9rem}}mark.hl{--hl:color-mix(in srgb, var(--sun) 45%, transparent);background:linear-gradient(var(--hl), var(--hl)) 0 88% / 100% .45em no-repeat;color:inherit;-webkit-box-decoration-break:clone;box-decoration-break:clone;margin:0 -.08em;padding:0 .08em;font-weight:560}:root[data-theme=dark] mark.hl{--hl:color-mix(in srgb, var(--sun) 35%, transparent)}@media (prefers-color-scheme:dark){:root:not([data-theme=light]) mark.hl{--hl:color-mix(in srgb, var(--sun) 35%, transparent)}}@view-transition{navigation:auto}::view-transition-old(root),::view-transition-new(root){animation-duration:.22s}:root{--ease-out:cubic-bezier(.16, 1, .3, 1)}html.motion .reveal{opacity:0;transition:opacity .6s var(--ease-out), transform .6s var(--ease-out);transition-delay:calc(var(--d,0) * 70ms);transform:translateY(14px)}html.motion .reveal.in{opacity:1;transform:none}html.motion .reveal .bt i,html.motion .reveal .range i,html.motion .reveal.range i{transform-origin:0;transition:transform .9s var(--ease-out) calc(var(--i,0) * 35ms + .12s);transform:scaleX(0)}html.motion .reveal .cb,html.motion .reveal.pv-bars span{transform-origin:bottom;transition:transform .8s var(--ease-out) calc(var(--i,0) * 45ms + .12s);transform:scaleY(0)}html.motion .reveal.in .bt i,html.motion .reveal.in .range i,html.motion .reveal.in.range i,html.motion .reveal.in .cb,html.motion .reveal.in.pv-bars span{transform:none}html.motion mark.hl{transition:background-size .8s var(--ease-out) .25s;background-size:0% .45em}html.motion mark.hl.in{background-size:100% .45em}@media (prefers-reduced-motion:reduce){@view-transition{navigation:none}html.motion .reveal,html.motion .reveal *,html.motion mark.hl{transition-property:opacity,transform,background-size!important;transition-duration:.6s!important}}.k-net{background:var(--k-net)}.k-paye{background:var(--k-paye)}.k-pension{background:var(--k-pension)}.k-nis{background:var(--k-nis)}.k-eduTax{background:var(--k-eduTax)}.k-nht{background:var(--k-nht)}