@import url("https://fonts.googleapis.com/css2?family=Noto+Sans:wght@400;500;600;700;800;900&family=Noto+Sans+Thai:wght@400;500;600;700;800&family=Noto+Sans+Khmer:wght@400;500;600;700;800&family=Noto+Sans+Lao:wght@400;500;600;700;800&display=swap");
*,*::before,*::after{box-sizing:border-box}*{margin:0}html{scroll-behavior:smooth}body{font-family:"Noto Sans","Noto Sans Thai","Noto Sans Khmer","Noto Sans Lao","Inter","Arial",sans-serif;background:var(--bg);color:var(--text);line-height:1.55}img,svg{max-width:100%;display:block}button,input,select{font:inherit}
:root{--primary:#1A73E8;--success:#34A853;--warning:#FBBC04;--danger:#EA4335;--bg:#F8F9FA;--card:#FFFFFF;--text:#202124;--muted:#5F6368;--border:#DADCE0;--shadow:0 10px 28px rgba(32,33,36,.08);--radius:8px}
a{color:var(--primary);text-decoration:none}a:hover{text-decoration:underline}.container{width:min(1120px,calc(100% - 32px));margin:0 auto}.top-nav{position:sticky;top:0;z-index:10;background:rgba(255,255,255,.94);border-bottom:1px solid var(--border);backdrop-filter:blur(10px)}.nav-inner{height:64px;display:flex;align-items:center;justify-content:space-between;gap:20px}.logo{font-size:1.28rem;font-weight:800;color:var(--text)}.nav-links{display:flex;align-items:center;gap:18px;flex-wrap:wrap}.nav-links a{color:var(--muted);font-weight:650}.nav-links a.active,.nav-links a:hover{color:var(--primary);text-decoration:none}.flag-icon{display:inline-block;width:24px;height:16px;object-fit:cover;border:1px solid var(--border);border-radius:2px;box-shadow:0 1px 2px rgba(32,33,36,.08)}.nav-flag{margin-right:6px;vertical-align:-3px}.country-flag-strip{background:#fff;border-bottom:1px solid var(--border)}.flag-strip-inner{display:flex;align-items:center;gap:10px;padding:12px 0;overflow-x:auto}.flag-chip{display:inline-flex;align-items:center;gap:8px;white-space:nowrap;border:1px solid var(--border);border-radius:999px;padding:7px 12px;background:#fff;color:var(--text);font-weight:750}.flag-chip:hover{text-decoration:none;border-color:var(--primary)}.flag-chip.coming-soon{color:var(--muted);background:#f1f3f4}.flag-chip .flag-icon{width:28px;height:19px}.flag-card-icon{width:54px;height:36px;object-fit:cover;border:1px solid var(--border);border-radius:4px;box-shadow:0 6px 14px rgba(32,33,36,.12)}.hero{padding:56px 0 24px;background:linear-gradient(180deg,#fff 0%,var(--bg) 100%)}.hero h1{font-size:clamp(2rem,5vw,3.8rem);line-height:1.08;max-width:900px;letter-spacing:0}.hero p{margin-top:14px;color:var(--muted);font-size:1.12rem;max-width:740px}.eyebrow{font-weight:800;color:var(--primary);text-transform:uppercase;letter-spacing:0;font-size:.82rem}.updated{display:inline-block;margin-top:16px;color:var(--muted);font-size:.92rem}.breadcrumb{list-style:none;display:flex;flex-wrap:wrap;gap:8px;padding:16px 0;color:var(--muted);font-size:.94rem}.breadcrumb li:not(:last-child)::after{content:"/";margin-left:8px;color:var(--border)}.grid,.country-grid{display:grid;gap:20px}.grid-2{grid-template-columns:1fr 1fr}.grid-3,.country-grid{grid-template-columns:repeat(3,1fr)}.calculator-grid{display:grid;grid-template-columns:minmax(0,420px) minmax(0,1fr);gap:24px;align-items:start}.section{padding:32px 0}.card,.country-card{background:var(--card);border:1px solid var(--border);border-radius:var(--radius);box-shadow:var(--shadow);overflow:hidden}.country-card{display:flex;flex-direction:column;gap:10px;padding:18px;color:var(--text)}.country-card:hover{text-decoration:none;border-color:var(--primary)}.flag{font-size:1.5rem;font-weight:900}.card-header{padding:18px 20px;border-bottom:1px solid var(--border)}.card-header h2,.card-header h3{font-size:1.1rem}.card-body{padding:20px}.tool-card{display:flex;flex-direction:column;gap:12px;min-height:100%}.tool-icon{font-size:2rem}.tool-card p,.feature p,.muted{color:var(--muted)}.coming-soon{opacity:.62;background:#f1f3f4}.form-group{margin-bottom:16px}.form-row{display:grid;grid-template-columns:1fr 1fr;gap:12px}label{display:block;font-weight:700;margin-bottom:7px}.hint{font-size:.88rem;color:var(--muted)}input[type=text],input[type=number],input[type=month],select{width:100%;padding:12px;border:1px solid var(--border);border-radius:6px;background:#fff;color:var(--text)}input:focus,select:focus{outline:2px solid rgba(26,115,232,.2);border-color:var(--primary)}.radio-row,.check-row{display:flex;gap:10px;align-items:center;margin:8px 0;color:var(--text)}.button-row{display:flex;gap:10px;flex-wrap:wrap}.btn{display:inline-flex;align-items:center;justify-content:center;border:1px solid var(--border);border-radius:6px;padding:11px 16px;font-weight:800;cursor:pointer;background:#fff;color:var(--text)}.btn:hover{text-decoration:none;transform:translateY(-1px)}.btn-primary{background:var(--primary);border-color:var(--primary);color:#fff}.btn-full{width:100%}.btn-secondary{background:#fff}.result-section{display:none}.result-section.visible{display:block}.result-table{width:100%;border-collapse:collapse;font-size:.96rem}.result-table th,.result-table td{padding:11px 8px;border-bottom:1px solid var(--border);text-align:left}.result-table td:last-child,.result-table th:last-child{text-align:right;font-variant-numeric:tabular-nums}.result-table tr.apply{background:rgba(26,115,232,.08)}.divider td{border-bottom:2px solid var(--text);height:8px}.badge{display:inline-flex;border-radius:999px;padding:3px 8px;font-size:.78rem;font-weight:800}.badge-tax{background:rgba(251,188,4,.22);color:#8a6200}.badge-insurance{background:rgba(234,67,53,.12);color:var(--danger)}.badge-net{background:rgba(52,168,83,.14);color:var(--success)}.text-success{color:var(--success)}.text-danger{color:var(--danger)}.highlight-net{font-size:1.55rem;font-weight:900;color:var(--success)}.number-display{font-variant-numeric:tabular-nums}.faq details{background:#fff;border:1px solid var(--border);border-radius:var(--radius);padding:14px 16px;margin:10px 0}.faq summary{cursor:pointer;font-weight:800}.article{background:#fff;border-top:1px solid var(--border);border-bottom:1px solid var(--border);padding:32px 0}.article h2,.section h2{margin-bottom:14px}.article h3{margin:18px 0 8px}.article p{margin-bottom:12px;color:var(--muted)}.related-calculators a,.other-countries a{display:inline-flex;margin:6px 12px 6px 0}.footer{margin-top:34px;padding:28px 0;border-top:1px solid var(--border);color:var(--muted);font-size:.92rem}.spinner{width:28px;height:28px;border:3px solid var(--border);border-top-color:var(--primary);border-radius:50%;animation:spin .8s linear infinite}@keyframes spin{to{transform:rotate(360deg)}}.tooltip{position:relative;border-bottom:1px dotted var(--muted);cursor:help}.tooltip:hover::after{content:attr(data-tooltip);position:absolute;left:0;bottom:125%;width:220px;background:var(--text);color:#fff;padding:8px;border-radius:6px;font-size:.82rem;z-index:20}.warning-box{padding:12px;border-left:4px solid var(--warning);background:rgba(251,188,4,.12);border-radius:6px}.error{color:var(--danger);font-weight:750;margin-top:8px}.category-title{margin:28px 0 14px}.site-schema{display:none}
@media (max-width:768px){.container{width:min(100% - 24px,1120px)}.nav-inner{height:auto;min-height:64px;align-items:flex-start;flex-direction:column;padding:12px 0}.nav-links{gap:12px}.hero{padding:36px 0 16px}.grid-2,.grid-3,.country-grid,.calculator-grid,.form-row{grid-template-columns:1fr}.card-body,.card-header{padding:16px}.button-row .btn{flex:1 1 100%}.result-table{font-size:.9rem}.result-table th,.result-table td{padding:9px 4px}.highlight-net{font-size:1.25rem}}
.lang-toggle{display:inline-flex;gap:4px;border:1px solid var(--border);border-radius:999px;padding:4px;background:#fff}.lang-toggle button{border:0;border-radius:999px;background:transparent;padding:7px 10px;cursor:pointer;font-weight:800;color:var(--muted)}.lang-toggle button.active{background:var(--primary);color:#fff}.lang-en{display:none}body.lang-en-active .lang-id{display:none}body.lang-en-active .lang-en{display:initial}body.lang-en-active tr.lang-en{display:table-row}body.lang-en-active div.lang-en,body.lang-en-active section.lang-en,body.lang-en-active article.lang-en,body.lang-en-active p.lang-en{display:block}body.lang-en-active span.lang-en{display:inline}
.lang-ms{display:initial}body.lang-en-active .lang-ms{display:none}
.top-nav{width:100%;border-bottom:1px solid var(--border);overflow:visible}.nav-inner{min-height:72px;height:auto;padding:12px 0;display:flex;align-items:center;justify-content:space-between;gap:16px}.logo{display:inline-flex;align-items:center;min-height:40px;white-space:nowrap;line-height:1.2}.nav-links{display:flex;align-items:center;justify-content:flex-end;gap:10px;flex-wrap:wrap;min-width:0;line-height:1.4}.nav-links a.country-pill{display:inline-flex;align-items:center;justify-content:center;min-height:40px;padding:8px 13px;border:1px solid var(--border);border-radius:999px;background:#fff;color:var(--text);font-weight:800;font-size:.94rem;line-height:1.4;white-space:nowrap;text-decoration:none;box-shadow:0 1px 2px rgba(32,33,36,.04)}.nav-links a.country-pill:hover{border-color:var(--primary);color:var(--primary);text-decoration:none}.nav-links a.country-pill.active,.nav-links a.country-pill[aria-current=page]{background:rgba(26,115,232,.1);border-color:var(--primary);color:var(--primary)}.country-flag-strip{display:none}
@media (max-width:900px){.nav-inner{align-items:flex-start;flex-direction:column}.nav-links{width:100%;justify-content:flex-start;flex-wrap:nowrap;overflow-x:auto;overflow-y:hidden;padding:2px 0 6px;scrollbar-width:none;-webkit-overflow-scrolling:touch}.nav-links::-webkit-scrollbar{display:none}.nav-links a.country-pill{flex:0 0 auto;min-height:40px}.top-nav{position:sticky}}
.top-nav,.top-nav *,.country-pill,.btn,button{font-family:"Noto Sans","Noto Sans Thai","Noto Sans Khmer","Noto Sans Lao","Inter","Arial",sans-serif}.nav-inner{display:flex;align-items:center;justify-content:space-between;gap:16px}.nav-links{display:flex;align-items:center;justify-content:flex-end;flex-wrap:wrap;gap:10px;min-width:0}.nav-links a.country-pill{display:inline-flex;align-items:center;gap:8px;min-height:40px;padding:8px 14px;border-radius:999px;white-space:nowrap;flex-shrink:0;line-height:1.4}.nav-links a.country-pill span{line-height:1.4}.nav-links a.country-pill .flag-icon{width:22px;height:16px;object-fit:cover;border-radius:2px;flex-shrink:0;margin:0;vertical-align:initial}@media (max-width:768px){.nav-inner{align-items:flex-start}.nav-links{flex-wrap:nowrap;overflow-x:auto;white-space:nowrap}.nav-links a.country-pill{flex:0 0 auto}}
.top-nav .nav-inner{min-height:88px;height:auto;padding:16px 0;display:flex;align-items:center;justify-content:space-between;gap:24px}.top-nav .logo{display:inline-flex;align-items:center;min-height:40px;line-height:1.2;font-size:1.25rem;flex:0 0 auto}.top-nav .country-nav{display:flex;align-items:center;justify-content:flex-end;flex-wrap:wrap;gap:10px;min-width:0;align-self:center}.top-nav .country-nav a.country-pill{display:inline-flex;align-items:center;gap:8px;min-height:36px;padding:7px 12px;border-radius:999px;font-size:14px;font-weight:600;line-height:1.2;white-space:nowrap;flex-shrink:0}.top-nav .country-nav a.country-pill span{line-height:1.2}.top-nav .country-nav a.country-pill .flag-icon{width:22px;height:16px;object-fit:cover;border-radius:2px;flex-shrink:0;border:1px solid var(--border);box-shadow:0 1px 2px rgba(32,33,36,.08)}@media (max-width:900px){.top-nav .nav-inner{min-height:0;align-items:flex-start;gap:12px;padding:12px 0}.top-nav .country-nav{width:100%;justify-content:flex-start;flex-wrap:nowrap;overflow-x:auto;overflow-y:hidden;white-space:nowrap;padding:2px 0 6px;scrollbar-width:none;-webkit-overflow-scrolling:touch}.top-nav .country-nav::-webkit-scrollbar{display:none}.top-nav .country-nav a.country-pill{flex:0 0 auto}}
.compact-hero{padding:22px 0 18px;background:linear-gradient(180deg,#fff 0%,var(--bg) 100%)}.compact-hero-grid{display:grid;grid-template-columns:minmax(0,1fr) 360px;gap:48px;align-items:center}.compact-hero-copy .breadcrumb{padding:0;margin:0 0 24px}.compact-hero h1{font-size:clamp(2.15rem,4.8vw,3.5rem);line-height:1.1;max-width:760px;margin:0;letter-spacing:0}.compact-hero p{font-size:1.05rem;line-height:1.55;max-width:760px;margin-top:12px;color:var(--muted)}.hero-summary-card{background:#fff;border:1px solid var(--border);border-radius:var(--radius);box-shadow:var(--shadow);padding:18px}.hero-summary-card h2,.hero-summary-title{font-size:1rem;margin:0 0 12px;font-weight:800;color:var(--text);line-height:1.25}.hero-summary-card ul{list-style:none;padding:0;margin:0;display:grid;gap:8px}.hero-summary-card li{display:flex;align-items:center;gap:8px;color:var(--muted);font-size:.94rem}.hero-summary-card li::before{content:"";width:7px;height:7px;border-radius:50%;background:var(--primary);flex:0 0 auto}.compact-hero + .section{padding-top:18px}.compact-hero + .section h2:first-child{margin-bottom:12px}@media (max-width:768px){.compact-hero{padding:18px 0 14px}.compact-hero-grid{grid-template-columns:1fr;gap:16px}.compact-hero h1{font-size:clamp(2rem,9vw,2.25rem);line-height:1.12}.compact-hero p{font-size:1rem}.compact-hero-copy .breadcrumb{margin-bottom:16px}.hero-summary-card{padding:14px}.compact-hero + .section{padding-top:14px}}

.compact-hero-single{grid-template-columns:minmax(0,1fr);max-width:900px}

.detail-breadcrumb-only{margin-top:24px;margin-bottom:24px}.detail-breadcrumb-only .breadcrumb{padding:0;margin:0}.detail-breadcrumb-only + .section{padding-top:0}.detail-breadcrumb-only + .section .container > h2:first-child{margin-bottom:16px}

/* Balanced global header and compact country hub dashboard */
.top-nav .nav-inner{min-height:84px;padding-top:12px;padding-bottom:12px;align-items:center}.top-nav .logo{align-items:center;min-height:38px;line-height:1;font-size:1.25rem}.top-nav .country-nav{align-items:center;align-self:center}.top-nav .country-nav a.country-pill{min-height:38px;padding:7px 12px;line-height:1.2}.top-nav .lang-toggle{align-self:center;flex:0 0 auto}.country-dashboard{padding:24px 0 8px;background:var(--bg)}.country-dashboard .breadcrumb{padding:0;margin:0 0 20px}.country-dashboard h1{font-size:clamp(2rem,4vw,3.25rem);line-height:1.12;letter-spacing:0;margin:0;max-width:840px}.country-dashboard .dashboard-description{margin-top:10px;max-width:720px;color:var(--muted);font-size:1.05rem;line-height:1.55}.country-dashboard + .section{padding-top:16px}.country-dashboard + .section .category-title,.country-dashboard + .section h2:first-child{margin-top:0;margin-bottom:16px}.country-dashboard + .section .grid{margin-top:0}.tool-card{gap:9px}.tool-card .updated{margin-top:2px}.tool-card h3{line-height:1.25}@media (max-width:900px){.top-nav .nav-inner{align-items:flex-start}.top-nav .country-nav{align-self:stretch}.top-nav .lang-toggle{align-self:flex-start}}@media (max-width:768px){.country-dashboard{padding:18px 0 6px}.country-dashboard .breadcrumb{margin-bottom:14px}.country-dashboard h1{font-size:clamp(1.75rem,8vw,2.25rem)}.country-dashboard .dashboard-description{font-size:1rem}.country-dashboard + .section{padding-top:12px}}

/* Bilingual country hub titles and tool card SEO subtitles */
.dashboard-title-en{margin-top:6px;color:var(--muted);font-size:clamp(1rem,1.8vw,1.25rem);font-weight:750;line-height:1.35}.tool-title-local{display:block;font-size:22px;font-weight:750;line-height:1.25;color:var(--text);margin:0}.tool-title-en{display:block;margin-top:4px;font-size:14px;font-weight:700;line-height:1.35;color:var(--muted);opacity:.82}.tool-card .tool-title-local + .tool-title-en{margin-bottom:2px}@media (max-width:768px){.tool-title-local{font-size:20px}.tool-title-en{font-size:14px}.dashboard-title-en{font-size:1rem}}


/* Country hub language toggle: local by default, English on demand */
.dashboard-title-en,.tool-title-en,.country-dashboard .lang-en,.country-dashboard ~ .section .tool-card .lang-en{display:none}.dashboard-title-en{margin-top:0;color:var(--text);font-size:clamp(2rem,4vw,3.25rem);font-weight:800;line-height:1.12;letter-spacing:0;max-width:840px}body.lang-en-active .country-dashboard h1{display:none}body.lang-en-active .dashboard-title-en{display:block}body.lang-en-active .tool-title-local{display:none}body.lang-en-active .tool-title-en{display:block;font-size:22px;font-weight:750;line-height:1.25;color:var(--text);opacity:1;margin:0}body.lang-en-active .country-dashboard .lang-id,body.lang-en-active .country-dashboard .lang-ms,body.lang-en-active .country-dashboard .lang-local,body.lang-en-active .country-dashboard ~ .section .tool-card .lang-id,body.lang-en-active .country-dashboard ~ .section .tool-card .lang-ms,body.lang-en-active .country-dashboard ~ .section .tool-card .lang-local{display:none!important}body.lang-en-active .country-dashboard .lang-en,body.lang-en-active .country-dashboard ~ .section .tool-card .lang-en{display:initial}.tool-card p.lang-en{color:var(--muted)}@media (max-width:768px){body.lang-en-active .tool-title-en{font-size:20px}.dashboard-title-en{font-size:clamp(1.75rem,8vw,2.25rem)}}

.lang-toggle button{display:inline-flex;align-items:center;gap:7px}.lang-toggle .flag-icon{width:20px;height:14px;object-fit:cover;border-radius:2px;flex-shrink:0}