:root{--bg:#ffffff;--bg-2:#f8f9fb;--bg-3:#f1f3f7;--border:#e2e8f0;--gold:#b8860b;--gold-glow:rgba(184,134,11,0.1);--text:#0f172a;--muted:#64748b;--green:#059669;--red:#dc2626;--svc:#1B4CD1;--svc-dark:#1340B0;--svc-light:#EBF0FD;--svc-mid:#DBEAFE;}
    *,*::before,*::after{box-sizing:border-box;margin:0;padding:0;}
    body{background-color:var(--bg);color:var(--text);font-family:'Inter',sans-serif;font-size:16px;line-height:1.6;overflow-x:hidden;}
    nav{position:fixed;top:0;left:0;right:0;z-index:1000;background:rgba(255,255,255,0.97);backdrop-filter:blur(20px);border-bottom:1px solid var(--border);box-shadow:0 1px 0 var(--border);transition:box-shadow 0.3s;}
    .nav-inner{max-width:1280px;margin:0 auto;padding:0 32px;height:84px;display:flex;align-items:center;justify-content:space-between;}
    .nav-logo img{height:68px;width:auto;display:block;transition:opacity 0.2s,transform 0.2s;}.nav-logo img:hover{opacity:0.82;transform:scale(1.03);}.nav-logo-fallback{font-family:'JetBrains Mono',monospace;font-size:27px;font-weight:800;color:var(--gold);letter-spacing:0.05em;text-decoration:none;}
    .nav-links{display:flex;align-items:center;gap:32px;list-style:none;}.nav-links a{color:var(--muted);text-decoration:none;font-size:14px;font-weight:500;transition:color 0.2s;}.nav-links a:hover{color:var(--text);}
    .nav-cta{color:var(--gold)!important;border:1px solid var(--gold)!important;padding:8px 20px!important;}.nav-cta:hover{background:var(--gold)!important;color:var(--bg)!important;}
    .article-wrap{max-width:1280px;margin:0 auto;padding:116px 32px 80px;display:grid;grid-template-columns:1fr 320px;gap:64px;align-items:start;}
    .breadcrumb{font-family:'JetBrains Mono',monospace;font-size:11px;color:var(--muted);margin-bottom:24px;}.breadcrumb a{color:var(--muted);text-decoration:none;}.breadcrumb a:hover{color:var(--gold);}.breadcrumb span{color:var(--border);margin:0 8px;}
    .article-cat{font-family:'JetBrains Mono',monospace;font-size:11px;font-weight:700;letter-spacing:0.12em;text-transform:uppercase;color:var(--svc);margin-bottom:12px;}
    h1{font-size:clamp(26px,4vw,48px);font-weight:700;letter-spacing:-0.02em;line-height:1.1;margin-bottom:20px;}
    .article-meta{display:flex;align-items:center;gap:20px;flex-wrap:wrap;padding:16px 0;border-top:1px solid var(--border);border-bottom:1px solid var(--border);margin-bottom:40px;}
    .meta-item{font-family:'JetBrains Mono',monospace;font-size:12px;color:var(--muted);}
    .article-body{color:var(--muted);line-height:1.8;}.article-body p{margin-bottom:20px;}
    .article-body h2{font-size:26px;font-weight:700;color:var(--text);margin:40px 0 16px;}.article-body h3{font-size:19px;font-weight:600;color:var(--text);margin:28px 0 12px;}
    .article-body ul,.article-body ol{margin:16px 0 20px;padding-left:0;list-style:none;}.article-body ul li,.article-body ol li{padding:6px 0 6px 24px;position:relative;border-bottom:1px solid var(--border);font-size:15px;}.article-body ul li:last-child,.article-body ol li:last-child{border-bottom:none;}.article-body ul li::before{content:'→';position:absolute;left:0;color:var(--svc);font-family:'JetBrains Mono',monospace;}
    .article-body ol{counter-reset:lc;}.article-body ol li::before{counter-increment:lc;content:counter(lc,decimal-leading-zero);position:absolute;left:0;color:var(--svc);font-family:'JetBrains Mono',monospace;font-size:11px;top:10px;}
    .article-body a{color:var(--svc);text-decoration:none;font-weight:500;}.article-body a:hover{text-decoration:underline;}
    .callout{background:var(--svc-light);border:1px solid var(--svc-mid);border-left:3px solid var(--svc);padding:24px 28px;margin:28px 0;}.callout-label{font-family:'JetBrains Mono',monospace;font-size:10px;font-weight:700;letter-spacing:0.12em;text-transform:uppercase;color:var(--svc);margin-bottom:8px;}.callout p{margin:0;font-size:15px;}
    .keyfact{background:var(--bg-2);border:1px solid var(--border);padding:20px 24px;margin:24px 0;display:flex;gap:18px;align-items:flex-start;}
    .keyfact-num{font-family:'JetBrains Mono',monospace;font-size:28px;font-weight:700;color:var(--svc);line-height:1;flex-shrink:0;}
    .keyfact-txt{font-size:14px;color:var(--muted);line-height:1.6;}.keyfact-txt strong{color:var(--text);}
    table.data-table{width:100%;border-collapse:collapse;margin:24px 0;font-size:14px;}
    table.data-table th,table.data-table td{border:1px solid var(--border);padding:10px 14px;text-align:left;}
    table.data-table th{background:var(--bg-2);font-weight:700;color:var(--text);font-size:13px;}
    table.data-table td{color:var(--muted);}
    /* FEATURED PAYROLL FORM */
    .payroll-cta-form{border:1.5px solid var(--svc-mid);box-shadow:0 16px 44px rgba(15,118,110,0.13);margin:40px 0;}
    .pcf-head{background:linear-gradient(135deg,var(--svc-dark),var(--svc));padding:24px 28px;color:#fff;position:relative;overflow:hidden;}
    .pcf-head::before{content:'';position:absolute;inset:0;background:radial-gradient(circle at 85% 15%,rgba(255,255,255,0.12) 0%,transparent 60%);}
    .pcf-pill{display:inline-flex;align-items:center;gap:6px;background:rgba(255,255,255,0.16);border:1px solid rgba(255,255,255,0.22);padding:4px 12px;font-family:'JetBrains Mono',monospace;font-size:10px;font-weight:700;letter-spacing:0.06em;text-transform:uppercase;margin-bottom:12px;position:relative;z-index:1;}
    .pcf-head h3{color:#fff!important;font-size:22px;font-weight:700;line-height:1.2;margin:0 0 6px!important;position:relative;z-index:1;}
    .pcf-head p{color:rgba(255,255,255,0.85);font-size:14px;margin:0!important;position:relative;z-index:1;}
    .pcf-body{background:#fff;padding:26px 28px 28px;}
    .pcf-fallback{display:flex;flex-direction:column;gap:12px;}
    .pcf-fallback input,.pcf-fallback select{font-family:'Inter',sans-serif;font-size:14px;color:var(--text);background:var(--bg-2);border:1.5px solid var(--border);padding:11px 14px;border-radius:0;outline:none;width:100%;}
    .pcf-fallback input:focus,.pcf-fallback select:focus{border-color:var(--svc);}
    .pcf-fallback button{background:linear-gradient(135deg,var(--svc-dark),var(--svc));color:#fff;font-family:'Inter',sans-serif;font-size:15px;font-weight:700;border:none;padding:13px 28px;cursor:pointer;width:100%;}
    .cta-box{background:var(--svc-light);border:1px solid var(--svc-mid);padding:36px;margin:40px 0;text-align:center;}.cta-box h3{color:var(--text);margin-bottom:12px;font-size:22px;}.cta-box p{margin-bottom:20px;font-size:15px;}
    .btn-gold{background:var(--svc);color:#fff;padding:12px 28px;font-family:'JetBrains Mono',monospace;font-size:12px;font-weight:700;letter-spacing:0.05em;text-transform:uppercase;text-decoration:none;border:1px solid var(--svc);display:inline-block;transition:background 0.2s,color 0.2s;}.btn-gold:hover{background:transparent;color:var(--svc);}
    .related-posts{margin-top:48px;padding-top:40px;border-top:1px solid var(--border);}.related-title{font-family:'JetBrains Mono',monospace;font-size:11px;font-weight:700;letter-spacing:0.12em;text-transform:uppercase;color:var(--muted);margin-bottom:24px;}
    .related-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:1px;background:var(--border);border:1px solid var(--border);}
    .related-card{background:var(--bg-2);padding:24px;text-decoration:none;display:block;transition:background 0.2s;}.related-card:hover{background:var(--bg-3);outline:1px solid var(--svc);outline-offset:-1px;}
    .related-cat{font-family:'JetBrains Mono',monospace;font-size:10px;font-weight:700;letter-spacing:0.1em;text-transform:uppercase;color:var(--svc);margin-bottom:8px;}
    .related-post-title{font-size:14px;font-weight:600;color:var(--text);line-height:1.35;margin-bottom:10px;}.related-link{font-family:'JetBrains Mono',monospace;font-size:11px;color:var(--svc);}
    .sidebar{position:sticky;top:96px;}.sidebar-block{border:1px solid var(--border);background:var(--bg-2);margin-bottom:24px;}
    .sidebar-header{padding:14px 20px;border-bottom:1px solid var(--border);font-family:'JetBrains Mono',monospace;font-size:11px;font-weight:700;letter-spacing:0.1em;text-transform:uppercase;color:var(--muted);}
    .sidebar-body{padding:20px;}.sidebar-body p{font-size:13px;color:var(--muted);line-height:1.6;margin-bottom:14px;}.sidebar-body a.btn-gold{display:block;text-align:center;font-size:12px;padding:10px;}
    .toc-list{list-style:none;padding:0;margin:0;}.toc-list li{border-bottom:1px solid var(--border);}.toc-list li:last-child{border-bottom:none;}.toc-list a{display:block;padding:9px 0;font-size:13px;color:var(--muted);text-decoration:none;}.toc-list a:hover{color:var(--svc);}
    footer{background:var(--bg-2);border-top:1px solid var(--border);}.footer-inner{max-width:1280px;margin:0 auto;padding:48px 32px 32px;}
    @keyframes pulse{0%,100%{opacity:1;}50%{opacity:0.3;}}
    @media(max-width:1024px){.article-wrap{grid-template-columns:1fr;}.sidebar{position:static;}}
    @media(max-width:768px){.nav-links{display:none;}.related-grid{grid-template-columns:1fr;}.article-wrap{padding:104px 20px 64px;}table.data-table{display:block;overflow-x:auto;white-space:nowrap;}}
  
.guide-backlink{font-size:14px;color:var(--muted);background:#F1F3F7;border-left:3px solid #1B4CD1;padding:11px 16px;margin:0 0 26px;}
.guide-backlink a{color:#1B4CD1;font-weight:600;text-decoration:none}
.guide-backlink a:hover{text-decoration:underline}