.sr-only[data-astro-cid-tkppolt5]{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}h1[data-astro-cid-tkppolt5]{font-size:28px;font-weight:700;margin:1.5rem 0 .25rem}.last-updated[data-astro-cid-tkppolt5]{font-size:12px;color:var(--color-text-muted);margin:0 0 .5rem;font-style:italic}.lede[data-astro-cid-tkppolt5]{font-size:15px;color:var(--color-text-muted);max-width:72ch;margin:0 0 1.5rem;line-height:1.6}.filters-bar[data-astro-cid-tkppolt5]{display:flex;flex-direction:column;gap:10px;margin-bottom:1.25rem}.search-box[data-astro-cid-tkppolt5]{width:100%;padding:9px 14px;font-size:14px;font-family:inherit;border:1px solid var(--color-border);border-radius:8px;background:var(--color-bg);color:var(--color-text-primary)}.filter-pills[data-astro-cid-tkppolt5]{display:flex;gap:6px;flex-wrap:wrap}.chip[data-astro-cid-tkppolt5]{font-family:inherit;font-size:12px;font-weight:600;padding:5px 12px;border-radius:999px;border:1px solid var(--color-border);background:var(--color-bg);color:var(--color-text-muted);cursor:pointer;transition:all .15s}.chip[data-astro-cid-tkppolt5].active,.chip[data-astro-cid-tkppolt5]:hover{background:var(--color-primary);color:#fff;border-color:var(--color-primary)}.group-toggle[data-astro-cid-tkppolt5]{display:flex;align-items:center;gap:6px}.group-label[data-astro-cid-tkppolt5]{font-size:12px;font-weight:600;color:var(--color-text-muted);text-transform:uppercase;letter-spacing:.04em}.toggle-btn[data-astro-cid-tkppolt5]{font-family:inherit;font-size:12px;font-weight:600;padding:5px 14px;border-radius:999px;border:1px solid var(--color-border);background:transparent;color:var(--color-text-muted);cursor:pointer;transition:all .15s}.toggle-btn[data-astro-cid-tkppolt5].active{background:var(--color-primary);color:#fff;border-color:var(--color-primary)}.result-count[data-astro-cid-tkppolt5]{font-size:13px;color:var(--color-text-muted);margin:0 0 1.25rem}.no-results[data-astro-cid-tkppolt5]{font-size:14px;color:var(--color-text-muted);text-align:center;padding:3rem 0}.card-group[data-astro-cid-tkppolt5]{margin-bottom:2.5rem}.group-heading[data-astro-cid-tkppolt5]{font-size:16px;font-weight:700;margin:0 0 1rem;display:flex;align-items:center;gap:8px}.group-count[data-astro-cid-tkppolt5]{font-size:12px;font-weight:600;color:var(--color-text-muted);background:var(--color-border);padding:2px 8px;border-radius:999px}.cards-grid[data-astro-cid-tkppolt5]{display:grid;grid-template-columns:repeat(auto-fill,minmax(300px,1fr));gap:14px}.compliance-card[data-astro-cid-tkppolt5]{border:1px solid var(--color-border);border-radius:12px;padding:16px;background:var(--color-bg);display:flex;flex-direction:column;gap:8px;transition:border-color .15s,box-shadow .15s}.compliance-card[data-astro-cid-tkppolt5]:hover{border-color:var(--color-primary);box-shadow:0 2px 12px color-mix(in srgb,var(--color-primary) 10%,transparent)}.card-top[data-astro-cid-tkppolt5]{display:flex;align-items:center;gap:6px;flex-wrap:wrap}.code-badge[data-astro-cid-tkppolt5]{font-size:10px;font-weight:700;padding:2px 8px;border-radius:999px}.code-wages-code[data-astro-cid-tkppolt5]{background:#0f766e1f;color:#0f766e}.code-social-security-code[data-astro-cid-tkppolt5]{background:#2563eb1f;color:#2563eb}.code-ir-code[data-astro-cid-tkppolt5]{background:#7c3aed1f;color:#7c3aed}.code-osh-code[data-astro-cid-tkppolt5]{background:#d977061f;color:#d97706}.freq-badge[data-astro-cid-tkppolt5]{font-size:10px;font-weight:600;padding:2px 8px;border-radius:999px}.freq-monthly[data-astro-cid-tkppolt5]{background:#dc26261a;color:#dc2626}.freq-annual[data-astro-cid-tkppolt5]{background:#0f766e1a;color:#0f766e}.freq-half-yearly[data-astro-cid-tkppolt5]{background:#ea580c1a;color:#ea580c}.freq-event-based[data-astro-cid-tkppolt5]{background:#64748b1a;color:#64748b}.freq-ongoing[data-astro-cid-tkppolt5]{background:#2563eb1a;color:#2563eb}.card-title[data-astro-cid-tkppolt5]{font-size:14px;font-weight:700;color:var(--color-text-primary);margin:0;line-height:1.4}.card-desc[data-astro-cid-tkppolt5]{font-size:13px;color:var(--color-text-muted);margin:0;line-height:1.5;flex:1}.card-footer[data-astro-cid-tkppolt5]{display:flex;align-items:center;justify-content:space-between;gap:8px;flex-wrap:wrap;margin-top:auto;padding-top:8px;border-top:1px solid var(--color-border)}.card-due[data-astro-cid-tkppolt5]{display:flex;align-items:center;gap:6px}.due-label[data-astro-cid-tkppolt5]{font-size:10px;font-weight:700;text-transform:uppercase;letter-spacing:.05em;color:var(--color-text-muted)}.due-value[data-astro-cid-tkppolt5]{font-size:12px;font-weight:600;color:var(--color-primary)}.form-tag[data-astro-cid-tkppolt5]{font-size:11px;font-family:var(--font-mono);color:var(--color-text-muted);background:color-mix(in srgb,var(--color-border) 60%,transparent);padding:2px 7px;border-radius:4px;border:1px solid var(--color-border)}.card-applicability[data-astro-cid-tkppolt5]{font-size:11px;color:var(--color-text-muted);margin:0}.card-note[data-astro-cid-tkppolt5]{font-size:11px;color:#d97706;background:#d9770614;padding:5px 9px;border-radius:6px;margin:0}.faq-section[data-astro-cid-tkppolt5]{margin-top:2.5rem;padding-top:2rem;border-top:1px solid var(--color-border)}.faq-section[data-astro-cid-tkppolt5] h2[data-astro-cid-tkppolt5]{font-size:20px;font-weight:700;margin:0 0 1.25rem}.faq-list[data-astro-cid-tkppolt5]{margin:0;padding:0}.faq-list[data-astro-cid-tkppolt5] dt[data-astro-cid-tkppolt5]{font-weight:600;font-size:15px;margin:0 0 .4rem}.faq-list[data-astro-cid-tkppolt5] dd[data-astro-cid-tkppolt5]{font-size:14px;color:var(--color-text-muted);margin:0 0 1.25rem;line-height:1.6}@media(max-width:640px){.cards-grid[data-astro-cid-tkppolt5]{grid-template-columns:1fr}}