/* Layout: 좌·우 160px 광고 레일 + 가운데 계산기. 결과는 급여명세서처럼 항목/점선/금액 행으로 표시 */
:root {
  --bg: #F2F3F7;
  --surface: #FFFFFF;
  --ink: #171A2C;
  --muted: #5D6377;
  --line: #DADDE7;
  --accent: #2C47D2;
  --accent-soft: #E7EBFD;
  --minus: #B8392F;
  --ad: #E8EAF1;
  --font-body: "IBM Plex Sans KR", "Apple SD Gothic Neo", "Malgun Gothic", system-ui, sans-serif;
  --font-num: "IBM Plex Mono", ui-monospace, "SFMono-Regular", Consolas, monospace;
}
@media (prefers-color-scheme: dark) {
  :root:not([data-theme="light"]) {
    --bg: #0F111A; --surface: #181B28; --ink: #E8EAF3; --muted: #9BA1B6; --line: #2A2E40;
    --accent: #8C9EFF; --accent-soft: #222949; --minus: #F08B83; --ad: #1C1F2D; color-scheme: dark;
  }
}
:root[data-theme="dark"] {
  --bg: #0F111A; --surface: #181B28; --ink: #E8EAF3; --muted: #9BA1B6; --line: #2A2E40;
  --accent: #8C9EFF; --accent-soft: #222949; --minus: #F08B83; --ad: #1C1F2D; color-scheme: dark;
}
* { box-sizing: border-box; }
[hidden] { display: none !important; }
body {
  background: var(--bg); color: var(--ink); font-family: var(--font-body); font-size: 15px; line-height: 1.6;
  padding-left: max(16px, env(safe-area-inset-left, 0px)); padding-right: max(16px, env(safe-area-inset-right, 0px));
  padding-block: 28px 40px;
}
.shell { max-width: 1240px; margin: 0 auto; display: grid; grid-template-columns: minmax(0, 1fr); gap: 24px; }
.rail { display: none; }
@media (min-width: 1180px) {
  .shell { grid-template-columns: 160px minmax(0, 1fr) 160px; }
  .rail { display: block; }
  .rail .ad { position: sticky; top: 24px; height: 600px; }
}
.ad {
  background: var(--ad); border: 1px dashed var(--line); border-radius: 6px; color: var(--muted);
  display: grid; place-items: center; text-align: center; font-size: 12px; letter-spacing: .04em; padding: 12px;
}
.ad-inline { height: 100px; margin-top: 20px; }
/* 광고 코드를 넣기 전(ad-empty)이나 광고가 안 채워졌을 때는 숨김. 양옆 칸 자리는 유지해서 광고가 붙어도 본문이 움직이지 않게 */
.rail .ad.ad-empty, .rail .ad:has(ins.adsbygoogle[data-ad-status="unfilled"]) { visibility: hidden; }
.ad-inline.ad-empty, .ad-inline:has(ins.adsbygoogle[data-ad-status="unfilled"]) { display: none; }
main { min-width: 0; max-width: 820px; width: 100%; margin: 0 auto; }

header { display: flex; flex-wrap: wrap; align-items: baseline; justify-content: space-between; gap: 6px 16px; margin-bottom: 20px; }
.logo { font-size: 28px; font-weight: 700; letter-spacing: -.02em; margin: 0; line-height: 1.3; }
.logo a { color: var(--ink); text-decoration: none; }
.logo span { color: var(--accent); }
.basis { font-size: 13px; color: var(--muted); margin: 0; }

.tabs { display: flex; gap: 4px; overflow-x: auto; overflow-y: hidden; overscroll-behavior-x: contain; touch-action: pan-x; -webkit-overflow-scrolling: touch; box-shadow: inset 0 -1px 0 var(--line); margin-bottom: 20px; scrollbar-width: none; }
.tabs::-webkit-scrollbar { display: none; }
.tab {
  font: inherit; font-weight: 600; font-size: 15px; background: none; border: 0; color: var(--muted);
  padding: 10px 14px; border-bottom: 2px solid transparent; cursor: pointer; white-space: nowrap;
}
.tab:hover { color: var(--ink); }
.tab[aria-current="page"] { color: var(--accent); border-bottom-color: var(--accent); }
.tab:focus-visible, input:focus-visible, select:focus-visible { outline: 2px solid var(--accent); outline-offset: 2px; }

.panel { display: grid; grid-template-columns: minmax(0, 1fr); gap: 20px; }
@media (min-width: 760px) { .panel { grid-template-columns: minmax(0, 5fr) minmax(0, 6fr); align-items: start; } }

form { display: grid; gap: 12px; }
.field { display: grid; gap: 3px; align-content: start; }
.field label, .field .lbl { font-size: 14px; font-weight: 600; color: var(--ink); }
.field label span, .field .lbl span { color: var(--muted); }
.field .hint { font-size: 11.5px; line-height: 1.45; color: var(--muted); }
.row2 { display: grid; grid-template-columns: 1fr 1fr; gap: 12px; }
.money { position: relative; }
.money input { padding-right: 30px; }
.money::after { content: attr(data-unit); position: absolute; right: 10px; top: 50%; transform: translateY(-50%); color: var(--muted); font-size: 13px; pointer-events: none; }
input[type="text"], input[type="date"], select {
  width: 100%; font: inherit; font-family: var(--font-num); font-size: 15px; color: var(--ink);
  background: var(--surface); border: 1px solid var(--line); border-radius: 6px; padding: 6px 10px;
}
@media (max-width: 480px) { input[type="text"], input[type="date"], select { font-size: 16px; } }
select { font-family: var(--font-body); }
input[type="text"], input[type="date"], select { height: 38px; }
.check { display: flex; gap: 8px; align-items: center; font-size: 14px; cursor: pointer; }
.check input { width: 18px; height: 18px; accent-color: var(--accent); }

.slip { background: var(--surface); border: 1px solid var(--line); border-radius: 8px; overflow: hidden; }
.slip-head { padding: 16px 20px 14px; border-bottom: 1px solid var(--line); }
.slip-head .k { font-size: 12px; font-weight: 600; letter-spacing: .06em; color: var(--muted); }
.slip-head .big { font-family: var(--font-num); font-size: 32px; font-weight: 600; letter-spacing: -.02em; font-variant-numeric: tabular-nums; line-height: 1.25; }
.slip-head .big small { font-family: var(--font-body); font-size: 15px; font-weight: 500; margin-left: 4px; }
.slip-head .sub { font-size: 13px; color: var(--muted); word-break: keep-all; }
.bar { display: flex; height: 6px; border-radius: 3px; overflow: hidden; background: var(--accent-soft); margin-top: 12px; }
.bar i { display: block; height: 100%; }
.bar .net { background: var(--accent); }
.bar .ded { background: var(--minus); opacity: .75; }
.lines { list-style: none; margin: 0; padding: 10px 20px 14px; }
.lines li { display: flex; align-items: baseline; gap: 8px; padding: 5px 0; font-size: 14px; }
.lines li .lb { white-space: nowrap; }
.lines li .lb em { font-style: normal; color: var(--muted); font-size: 12px; margin-left: 4px; }
.lines li .dots { flex: 1; border-bottom: 1px dotted var(--line); transform: translateY(-4px); min-width: 12px; }
.lines li .v { font-family: var(--font-num); font-variant-numeric: tabular-nums; white-space: nowrap; }
.lines li.sec { font-size: 12px; font-weight: 600; color: var(--muted); letter-spacing: .04em; padding-top: 10px; }
.lines li.sec .dots { display: none; }
.lines li.minus .v { color: var(--minus); }
.lines li.total { border-top: 1px solid var(--ink); margin-top: 6px; padding-top: 9px; font-weight: 700; }
.lines li.total .dots { visibility: hidden; }
.note { font-size: 12px; color: var(--muted); padding: 12px 20px; border-top: 1px solid var(--line); background: var(--bg); }
.warn { color: var(--minus); font-weight: 600; }

.ranges { display: grid; gap: 8px; }
.range { display: grid; grid-template-columns: minmax(0, 1fr) auto minmax(0, 1fr) auto; gap: 6px; align-items: center; font-size: 13px; color: var(--muted); }
.btn-sm { justify-self: start; font: inherit; font-size: 13px; font-weight: 600; color: var(--accent); background: var(--accent-soft); border: 0; border-radius: 6px; padding: 6px 10px; cursor: pointer; }
.btn-x { font: inherit; font-size: 13px; color: var(--muted); background: none; border: 1px solid var(--line); border-radius: 6px; padding: 6px 9px; cursor: pointer; }
.btn-sm:focus-visible, .btn-x:focus-visible { outline: 2px solid var(--accent); outline-offset: 2px; }
.prow { display: grid; grid-template-columns: minmax(0, 1.1fr) minmax(0, 1fr) minmax(0, 1fr); gap: 6px; align-items: center; margin-bottom: 6px; }
.prow .per { font-size: 13px; line-height: 1.35; font-variant-numeric: tabular-nums; }
.prow .per small { display: block; color: var(--muted); font-size: 12px; }
.prow.phead { font-size: 12px; color: var(--muted); font-weight: 600; margin-bottom: 4px; }
.prow input { padding: 6px 28px 6px 10px; }
@media (max-width: 480px) {
  .prow { grid-template-columns: 1fr 1fr; } .prow .per { grid-column: 1 / -1; } .prow.phead span:first-child { display: none; }
  .range { grid-template-columns: minmax(0, 1fr) auto minmax(0, 1fr); } .range .btn-x { grid-column: 1 / -1; justify-self: start; }
}
.stack { display: grid; gap: 14px; }
.seg { display: inline-flex; border: 1px solid var(--line); border-radius: 8px; padding: 3px; background: var(--surface); justify-self: start; }
.seg-btn, .ye-seg { font: inherit; font-size: 14px; font-weight: 600; color: var(--muted); background: none; border: 0; border-radius: 6px; padding: 6px 14px; cursor: pointer; }
.seg-btn[aria-checked="true"], .ye-seg[aria-checked="true"] { background: var(--accent); color: var(--surface); }
.seg-btn:focus-visible, .ye-seg:focus-visible { outline: 2px solid var(--accent); outline-offset: 2px; }
fieldset { border: 1px solid var(--line); border-radius: 8px; padding: 8px 12px 12px; margin: 0; min-width: 0; background: var(--surface); }
legend { font-size: 14px; font-weight: 700; padding: 0 6px; color: var(--accent); }
legend span { font-weight: 400; color: var(--muted); font-size: 12px; margin-left: 4px; }
.grid2 { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 12px 10px; align-items: start; }
@media (max-width: 420px) { .grid2 { grid-template-columns: minmax(0, 1fr); } }
.form-actions { display: flex; justify-content: flex-end; }
.btn-reset { font: inherit; font-size: 14px; font-weight: 600; color: var(--muted); background: var(--surface); border: 1px solid var(--line); border-radius: 6px; padding: 8px 16px; cursor: pointer; }
.btn-reset:hover { color: var(--ink); border-color: var(--muted); }
.btn-reset:focus-visible { outline: 2px solid var(--accent); outline-offset: 2px; }
.adv { border: 1px solid var(--line); border-radius: 8px; background: var(--surface); }
.adv summary { cursor: pointer; padding: 10px 14px; font-size: 14px; font-weight: 600; list-style-position: inside; }
.adv summary span { display: block; font-weight: 400; font-size: 12px; color: var(--muted); margin: 2px 0 0 1.15em; }
.adv summary:focus-visible { outline: 2px solid var(--accent); outline-offset: 2px; border-radius: 8px; }
.adv-body { display: grid; gap: 14px; padding: 4px 14px 14px; }
.cmp { width: 100%; border-collapse: collapse; font-size: 14px; }
.cmp th, .cmp td { padding: 7px 0; text-align: right; font-variant-numeric: tabular-nums; border-bottom: 1px dotted var(--line); }
.cmp th:first-child, .cmp td:first-child { text-align: left; color: var(--ink); font-weight: 400; }
.cmp thead th { font-size: 12px; color: var(--muted); font-weight: 600; border-bottom: 1px solid var(--line); }
.cmp td { font-family: var(--font-num); }
.cmp td:first-child { font-family: var(--font-body); }
.cmp td em { font-style: normal; color: var(--muted); font-size: 12px; margin-left: 4px; font-family: var(--font-body); }
.cmp .diff { color: var(--accent); font-weight: 600; }
.cmp tr.sub td { font-weight: 600; border-bottom: 1px solid var(--line); }
.cmp tr.total td { border-top: 1px solid var(--ink); border-bottom: 0; font-weight: 700; }
.cmp-wrap { padding: 8px 20px 14px; overflow-x: auto; }
.table-sec { margin-top: 32px; display: grid; gap: 12px; }
.table-head { display: grid; gap: 6px; }
.table-head h2 { font-size: 20px; margin: 0; letter-spacing: -.01em; text-wrap: balance; }
.table-head p { margin: 0; font-size: 13px; color: var(--muted); max-width: 70ch; }
.table-find { display: flex; align-items: center; gap: 10px; margin-top: 4px; }
.table-find label { font-size: 13px; font-weight: 600; color: var(--muted); white-space: nowrap; }
.table-find .money { width: 160px; }
.table-find .money input { padding-right: 46px; }
.table-wrap { max-height: 480px; overflow: auto; border: 1px solid var(--line); border-radius: 8px; background: var(--surface); }
.table-wrap table { width: 100%; min-width: 560px; border-collapse: collapse; font-size: 14px; }
.table-wrap th { position: sticky; top: 0; background: var(--bg); font-size: 12px; font-weight: 600; color: var(--muted); text-align: right; padding: 9px 12px; border-bottom: 1px solid var(--line); white-space: nowrap; }
.table-wrap td { padding: 7px 12px; text-align: right; font-family: var(--font-num); font-variant-numeric: tabular-nums; border-bottom: 1px solid var(--line); white-space: nowrap; }
.table-wrap th:first-child, .table-wrap td:first-child { text-align: left; font-family: var(--font-body); font-weight: 600; }
.table-wrap td.net { color: var(--accent); font-weight: 600; }
.table-wrap tbody tr { cursor: pointer; }
.table-wrap tbody tr:hover, .table-wrap tbody tr:focus-visible { background: var(--accent-soft); outline: none; }
.table-wrap tbody tr.hit { background: var(--accent-soft); }
.foot-links { display: flex; flex-wrap: wrap; gap: 6px 16px; margin-top: 10px; padding-top: 12px; border-top: 1px solid var(--line); }
.foot-links a { color: var(--ink); font-weight: 600; text-decoration: none; }
.foot-links a:hover { color: var(--accent); text-decoration: underline; }
.tip { display: inline-grid; place-items: center; width: 16px; height: 16px; margin-left: 5px; padding: 0; border: 0; border-radius: 50%; background: var(--line); color: var(--muted); font: 700 11px/1 var(--font-body); cursor: pointer; vertical-align: 1px; }
.tip:hover, .tip[aria-expanded="true"] { background: var(--accent); color: var(--surface); }
.tip:focus-visible { outline: 2px solid var(--accent); outline-offset: 2px; }
.tip-pop { font-size: 12.5px; line-height: 1.55; color: var(--ink); background: var(--accent-soft); border-radius: 6px; padding: 8px 10px; }
/* 두 칸 줄: 제목이 줄바꿈돼도 같은 줄의 입력칸 높이를 맞춤 (제목 / 설명 / 입력칸 / 안내 4줄 구조) */
@supports (grid-template-rows: subgrid) {
  .grid2, .row2 { row-gap: 0; }
  .grid2 > .field, .row2 > .field { grid-row: span 4; grid-template-rows: subgrid; gap: 0; padding-bottom: 12px; }
  .grid2 > .field > label, .grid2 > .field > .lbl, .row2 > .field > label, .row2 > .field > .lbl { grid-row: 1; padding-bottom: 4px; align-self: end; }
  .grid2 > .field > .tip-pop, .row2 > .field > .tip-pop { grid-row: 2; margin-bottom: 6px; }
  .grid2 > .field > .money, .grid2 > .field > select, .grid2 > .field > input,
  .row2 > .field > .money, .row2 > .field > select, .row2 > .field > input { grid-row: 3; }
  .grid2 > .field > .hint, .row2 > .field > .hint { grid-row: 4; padding-top: 4px; }
  fieldset .grid2 { margin-bottom: -12px; }
}
.tabs-wrap { position: relative; margin-bottom: 20px; }
.tabs-wrap .tabs { margin-bottom: 0; }
.tabs-wrap::before, .tabs-wrap::after { content: ""; position: absolute; top: 0; bottom: 1px; width: 36px; pointer-events: none; opacity: 0; transition: opacity .15s; }
.tabs-wrap::before { left: 0; background: linear-gradient(to right, var(--bg), transparent); }
.tabs-wrap::after { right: 0; background: linear-gradient(to left, var(--bg), transparent); }
.tabs-wrap.more-left::before, .tabs-wrap.more-right::after { opacity: 1; }
@media (prefers-reduced-motion: reduce) { .tabs-wrap::before, .tabs-wrap::after { transition: none; } }
.basis a.upd { color: var(--muted); text-decoration: underline; text-underline-offset: 2px; }
.basis a.upd:hover { color: var(--accent); }
.brand-wrap { display: grid; gap: 2px; }
.tagline { margin: 0; font-size: 13px; color: var(--muted); word-break: keep-all; }
.head-right { display: flex; align-items: center; gap: 10px; }
.theme-btn span { display: grid; }
.theme-btn { width: 34px; height: 34px; flex: none; display: grid; place-items: center; font-size: 16px; line-height: 1; color: var(--ink); background: var(--surface); border: 1px solid var(--line); border-radius: 50%; cursor: pointer; }
.theme-btn:hover { border-color: var(--accent); color: var(--accent); }
.theme-btn:focus-visible { outline: 2px solid var(--accent); outline-offset: 2px; }
.form-note { margin: 0; font-size: 13px; line-height: 1.55; color: var(--muted); background: var(--accent-soft); border-radius: 6px; padding: 8px 12px; word-break: keep-all; }
.ins-sum { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 10px; padding: 14px 20px 4px; }
.ins-sum div { display: grid; gap: 2px; background: var(--bg); border-radius: 8px; padding: 10px 12px; }
.ins-sum span { font-size: 12px; color: var(--muted); word-break: keep-all; }
.ins-sum b { font-family: var(--font-num); font-size: 18px; font-variant-numeric: tabular-nums; }
.ins-sum small { font-size: 12px; color: var(--muted); }
.ye-tips { background: var(--accent-soft); color: var(--ink); border-radius: 8px; padding: 10px 12px; margin-bottom: 10px; font-size: 13px; line-height: 1.6; }
.ye-tips-h { display: block; font-size: 13px; margin-bottom: 4px; color: var(--accent); }
.ye-tips-f { margin: 6px 0 0; font-size: 12px; color: var(--muted); }
.ye-tips ul { margin: 0; padding-left: 18px; display: grid; gap: 4px; }
input::placeholder { color: var(--muted); opacity: .6; }
.notice-hint { color: var(--accent); }
.notice-hint::before { content: "ⓘ "; }
.stale-banner { margin: -8px 0 16px; padding: 10px 14px; border-radius: 8px; font-size: 13px; line-height: 1.6; color: var(--ink); background: var(--accent-soft); border: 1px solid var(--accent); word-break: keep-all; }
.stale-banner a { color: var(--accent); font-weight: 600; }
footer { margin-top: 28px; font-size: 12px; color: var(--muted); display: grid; gap: 4px; max-width: 70ch; }
@media (max-width: 420px) { .row2 { grid-template-columns: 1fr; } .logo { font-size: 24px; } .slip-head .big { font-size: 28px; } }

a.tab { text-decoration: none; display: inline-block; }
.page-title { font-size: 20px; font-weight: 700; letter-spacing: -.01em; margin: 0 0 14px; text-wrap: balance; }
.guide { margin-top: 36px; max-width: 70ch; display: grid; gap: 10px; }
.guide h2 { font-size: 20px; margin: 0 0 2px; letter-spacing: -.01em; text-wrap: balance; }
.guide h3 { font-size: 16px; margin: 14px 0 0; text-wrap: balance; }
.guide p, .guide li, .guide dd { font-size: 15px; line-height: 1.75; }
.guide p { margin: 0; }
.guide ul, .guide ol { margin: 0; padding-left: 20px; display: grid; gap: 4px; }
.guide a { color: var(--accent); }
.guide .tw { overflow-x: auto; border: 1px solid var(--line); border-radius: 8px; background: var(--surface); }
.guide table { width: 100%; border-collapse: collapse; font-size: 14px; }
.guide th, .guide td { text-align: left; padding: 8px 12px; border-bottom: 1px solid var(--line); vertical-align: top; }
.guide th { font-size: 13px; color: var(--muted); background: var(--bg); white-space: nowrap; }
.guide tr:last-child td { border-bottom: 0; }
.gsec { border: 1px solid var(--line); border-radius: 8px; background: var(--surface); }
.gsec + .gsec { margin-top: 4px; }
.guide > p + .gsec { margin-top: 10px; }
.gsec summary { list-style: none; cursor: pointer; display: flex; align-items: center; justify-content: space-between; gap: 12px; padding: 12px 16px; }
.gsec summary::-webkit-details-marker { display: none; }
.gsec summary h3 { margin: 0; font-size: 15px; }
.gsec summary::after { content: ""; flex: none; width: 8px; height: 8px; border-right: 2px solid var(--muted); border-bottom: 2px solid var(--muted); transform: rotate(45deg) translate(-2px, -2px); transition: transform .15s; }
.gsec[open] summary::after { transform: rotate(-135deg) translate(-2px, -2px); }
.gsec summary:hover h3 { color: var(--accent); }
.gsec summary:focus-visible { outline: 2px solid var(--accent); outline-offset: 2px; border-radius: 8px; }
.gbody { padding: 2px 16px 18px; display: grid; gap: 12px; }
.gbody .tw { background: var(--bg); }
.guide td:first-child { white-space: nowrap; }
@media (prefers-reduced-motion: reduce) { .gsec summary::after { transition: none; } }
.faq { margin: 0; display: grid; gap: 4px; }
.faq dt { font-weight: 700; font-size: 15px; margin-top: 14px; }
.faq dt:first-child { margin-top: 0; }
.faq dd { margin: 0; color: var(--ink); }
.more-calc { margin-top: 40px; }
.more-calc h2 { font-size: 16px; margin: 0 0 10px; }
.more-calc ul { list-style: none; margin: 0; padding: 0; display: flex; flex-wrap: wrap; gap: 8px; }
.more-calc a { display: inline-block; font-size: 14px; color: var(--ink); background: var(--surface); border: 1px solid var(--line); border-radius: 999px; padding: 6px 14px; text-decoration: none; }
.more-calc a:hover { border-color: var(--accent); color: var(--accent); }