:root{--bg:#f6f6f3;--surface:#fff;--ink:#1d2327;--muted:#5b646b;--line:#dfe1dc;--accent:#0b6e4f;--accent-ink:#fff;--accent-soft:#e4f2ec;--warn:#8a4b00;--radius:12px;color:var(--ink);background:var(--bg);-webkit-text-size-adjust:100%;font-family:-apple-system,BlinkMacSystemFont,PingFang TC,Noto Sans TC,Microsoft JhengHei,sans-serif;line-height:1.7}*,:before,:after{box-sizing:border-box}[hidden]{display:none!important}body{background:var(--bg);margin:0}a{color:var(--accent)}a:hover{color:#084d38}.container{max-width:760px;margin:0 auto;padding:0 16px}.site-header{background:var(--surface);border-bottom:1px solid var(--line)}.site-header .container{justify-content:space-between;align-items:center;gap:12px;min-height:56px;display:flex}.site-logo{color:var(--ink);flex-direction:column;padding:6px 0;line-height:1.25;text-decoration:none;display:flex}.site-name{letter-spacing:1px;font-size:1.2rem;font-weight:800}.site-tagline{color:var(--muted);font-size:.75rem}.site-nav{gap:4px;display:flex}.site-nav a{padding:10px 8px;font-size:.95rem;text-decoration:none}main{padding:20px 0 40px}h1{margin:8px 0;font-size:1.6rem;line-height:1.35}h2{margin:32px 0 12px;font-size:1.25rem}.lead{color:var(--muted);margin:0 0 20px}.card{background:var(--surface);border:1px solid var(--line);border-radius:var(--radius);padding:20px 16px}.field{flex-direction:column;gap:6px;margin-bottom:16px;display:flex}.field label,.field legend{font-size:.95rem;font-weight:600}.field .hint{color:var(--muted);font-size:.85rem}input[type=date],input[type=number]{font:inherit;min-height:44px;color:var(--ink);background:#fff;border:1px solid #b9bdb6;border-radius:8px;width:100%;padding:10px 12px;font-size:16px}input:focus-visible,button:focus-visible{outline-offset:1px;outline:3px solid #7cc4a8}fieldset{border:0;margin:0;padding:0}.row{grid-template-columns:repeat(2,minmax(0,1fr));gap:12px;display:grid}.choice{align-items:center;gap:8px;min-height:44px;font-weight:500;display:flex}.choice input{width:20px;height:20px;accent-color:var(--accent)}.wage-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:8px;display:grid}@media (width>=560px){.wage-grid{grid-template-columns:repeat(3,minmax(0,1fr))}}.btn{font:inherit;background:var(--accent);width:100%;min-height:48px;color:var(--accent-ink);cursor:pointer;border:0;border-radius:10px;font-size:1.05rem;font-weight:700}.btn:hover{background:#095c42}.error{color:#a1260d;margin:12px 0 0;font-weight:600}.result{margin-top:20px}.result-total{background:var(--accent-soft);border-radius:var(--radius);text-align:center;padding:16px}.result-total .label{color:var(--muted);font-size:.9rem}.result-total .amount{color:var(--accent);font-size:2rem;font-weight:800;line-height:1.3}.breakdown{border-collapse:collapse;width:100%;margin-top:12px;font-size:.92rem}.breakdown th,.breakdown td{text-align:left;border-bottom:1px solid var(--line);vertical-align:top;padding:8px 4px}.breakdown th[scope=row]{white-space:nowrap;width:7.5em;font-weight:600}.breakdown td:last-child{text-align:right}.note{color:var(--warn);margin:8px 0 0;font-size:.88rem}.ad-slot{color:#8b918c;border:1px dashed #c4c7c0;border-radius:8px;justify-content:center;align-items:center;min-height:100px;margin:24px 0;font-size:.8rem;display:flex}.affiliate{margin:24px 0}.affiliate h2{margin-top:0}.affiliate ul{margin:0;padding-left:1.2em}.faq details{background:var(--surface);border:1px solid var(--line);border-radius:10px;margin-bottom:8px;padding:12px 14px}.faq summary{cursor:pointer;min-height:28px;font-weight:600}.faq details p{margin:8px 0 0}.form-group{border-top:1px solid var(--line);margin-top:4px;padding-top:12px}.form-group>summary{cursor:pointer;min-height:32px;margin-bottom:8px;font-weight:700}.result h3{margin:20px 0 4px;font-size:1.05rem}.na{color:var(--muted)}.checklist{padding-left:1.2em}.checklist li{margin-bottom:8px}.tldr{background:var(--accent-soft);border-radius:var(--radius);margin:0 0 20px;padding:14px 16px}.tldr p{margin:0 0 6px}.tldr p:last-child{margin-bottom:0}.updated{color:var(--muted);margin:-8px 0 16px;font-size:.85rem}.steps{padding-left:1.4em}.steps li{margin-bottom:8px}.sources{padding-left:1.2em;font-size:.88rem}.sources li{word-break:break-all;margin-bottom:4px}.cta{margin:4px 0 16px;display:inline-block}.related ul{padding-left:1.2em}.related li{margin-bottom:6px}.disclaimer{color:var(--muted);border-top:1px solid var(--line);margin-top:32px;padding-top:16px;font-size:.85rem}.tool-list{gap:12px;margin:0;padding:0;list-style:none;display:grid}.tool-list a{color:inherit;text-decoration:none;display:block}.tool-list .card:hover{border-color:var(--accent)}.tool-list h2,.tool-list h3{color:var(--accent);margin:0 0 4px;font-size:1.1rem}.section-block{margin-top:8px}.section-head{justify-content:space-between;align-items:baseline;gap:12px;display:flex}.section-head h2{margin:16px 0 12px}.section-head a{padding:10px 0;font-size:.9rem;text-decoration:none}.tool-list p{color:var(--muted);margin:0;font-size:.92rem}.footer-nav{flex-wrap:wrap;gap:16px;display:flex}.footer-nav a{padding:10px 0}.site-footer{border-top:1px solid var(--line);color:var(--muted);padding:20px 0 32px;font-size:.85rem}.breadcrumb{color:var(--muted);margin-bottom:4px;font-size:.85rem}.breadcrumb a{text-decoration:none}
