:root{color-scheme:light;--purple:#660066;--accent:#800080;--bright:#9900cc;--navy:#1b365d;--paper:#f9fbfd;--line:#dce1e9;--muted:#556174;--white:#fff;font-family:Arial,Helvetica,sans-serif;color:var(--navy);background:var(--paper);font-size:16px;line-height:1.5}
*{box-sizing:border-box}body{margin:0}button,input{font:inherit}button{cursor:pointer}input{min-width:0;max-width:100%;background:#fff;border:1px solid #aeb8c8;border-radius:6px;color:var(--navy);padding:.55rem .65rem}input[type=number]{text-align:right;font-variant-numeric:tabular-nums}input:focus{border-color:var(--purple)}:focus-visible{outline:3px solid var(--bright);outline-offset:3px}input[aria-invalid=true]{border-color:#ac2034;background:#fff0f2}[hidden]{display:none!important}.skip-link{position:fixed;top:-100px;left:1rem;z-index:10;background:#fff;padding:1rem}.skip-link:focus{top:1rem}.brand{background:var(--purple);color:#fff;border-bottom:5px solid var(--accent)}.brand-inner{max-width:1280px;margin:auto;padding:1rem 2rem;display:flex;justify-content:space-between;align-items:center;gap:1rem}.brand p{font-weight:700;letter-spacing:.06em;margin:0}.brand span{font-size:.875rem;white-space:nowrap}main{max-width:1280px;margin:0 auto;padding:2rem}.intro{display:flex;align-items:center;justify-content:space-between;gap:2rem;margin-bottom:1.8rem}.intro>p{max-width:27rem;color:var(--muted);margin:0}.eyebrow{font-size:.75rem;font-weight:700;letter-spacing:.14em;margin:0;color:var(--purple)}h1{font-size:2rem;line-height:1.2;margin:.35rem 0 0;letter-spacing:-.025em}h2{font-size:1.25rem;margin:0}h3{font-size:1rem;margin:0;padding:1rem 1.2rem;border-bottom:1px solid var(--line)}.tabs{display:flex;gap:.5rem;border-bottom:2px solid var(--purple);margin-bottom:1.6rem}.tabs button{background:#edf0f5;color:var(--navy);border:0;border-radius:8px 8px 0 0;padding:.9rem 1.2rem;font-weight:700;font-size:.875rem;white-space:normal;text-align:left}.tabs button[aria-selected=true]{background:var(--purple);color:#fff}.tabs button:hover{box-shadow:inset 0 0 0 2px var(--accent)}.panel-title{display:flex;justify-content:space-between;align-items:center;gap:1rem;flex-wrap:wrap;margin-bottom:1rem}.badge{font-size:.75rem;border:1px solid #c6cddd;border-radius:4px;padding:.3rem .5rem}.summary{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:1rem;margin-bottom:1.4rem}.metric{background:white;border:1px solid var(--line);border-top:3px solid var(--navy);padding:1rem 1.2rem;border-radius:8px;overflow-wrap:anywhere}.metric span{display:block;font-size:.875rem}.metric output{display:block;font-size:clamp(1.25rem,2.5vw,1.9rem);font-weight:700;margin-top:.3rem;line-height:1.3}.metric.isr{color:#fff;background:var(--purple);border-color:var(--purple);box-shadow:0 4px 14px #66006624}.payroll-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:1.25rem}.card{background:white;border:1px solid var(--line);border-radius:9px;overflow:hidden}.payroll{width:100%;border-collapse:collapse;table-layout:fixed;font-size:.875rem}.payroll th{font-size:.75rem;text-align:left;padding:.7rem .5rem;color:var(--muted);background:var(--paper)}.payroll th:first-child{width:15%}.payroll th:last-child{width:32%;text-align:right}.payroll td{padding:.4rem .5rem;border-top:1px solid #edf0f5;overflow-wrap:anywhere;height:3.1rem}.payroll td:last-child{text-align:right;font-variant-numeric:tabular-nums}.payroll input{width:100%;font-size:.875rem;padding:.5rem .3rem}.payroll input[type=number]{appearance:textfield;-moz-appearance:textfield}.payroll input::-webkit-inner-spin-button,.payroll input::-webkit-outer-spin-button{-webkit-appearance:none;margin:0}.payroll output{font-weight:700;color:var(--purple)}.isr-result{display:flex;justify-content:space-between;align-items:center;gap:1rem;background:var(--purple);color:#fff;border-radius:8px;padding:1.2rem 1.5rem;margin-top:1.4rem}.isr-result output{font-size:1.6rem;font-weight:700;overflow-wrap:anywhere}.status{font-size:.875rem;color:var(--muted);margin:1rem 0}.note{background:#fff;border-left:4px solid var(--accent);padding:1rem;font-size:.875rem;line-height:1.7}.details{margin-top:1rem}.details summary{padding:1rem 1.2rem;cursor:pointer;font-weight:700;font-size:.875rem}.details[open] summary{border-bottom:1px solid var(--line)}.calculation-list{padding:0 1.2rem}.calculation{display:grid;grid-template-columns:minmax(0,1fr) auto;gap:.4rem 1rem;padding:1rem 0;border-bottom:1px solid var(--line);font-size:.875rem}.calculation output{font-weight:700;text-align:right;overflow-wrap:anywhere}.calculation code{grid-column:1/-1;display:block;font-size:.75rem;white-space:pre-wrap;overflow-wrap:anywhere;color:var(--muted)}.table-scroll{overflow-x:auto}.tariff{width:100%;border-collapse:collapse;text-align:right;font-size:.875rem}.tariff td,.tariff th{padding:.65rem 1rem;border-bottom:1px solid var(--line);white-space:nowrap}.tariff th{background:var(--paper)}.details>p{padding:0 1.2rem}.error-value{color:#b91c36!important}.isr .error-value,.isr-result .error-value{color:#fff!important}footer{max-width:1280px;margin:0 auto;padding:0 2rem 2rem;font-size:.75rem;color:var(--muted)}
@media(max-width:900px){.payroll-grid{grid-template-columns:1fr}.intro{gap:1rem}.brand-inner{padding:1rem 1.2rem}main{padding:1.5rem 1.2rem}.metric{padding:1rem}.summary{gap:.6rem}}
@media(max-width:560px){.brand-inner{align-items:flex-start;flex-direction:column;gap:.2rem}.brand p{font-size:.875rem}.intro{display:block}.intro>p{margin-top:.8rem;font-size:.875rem}.tabs{gap:.25rem}.tabs button{flex:1;padding:.8rem .6rem;font-size:.75rem;overflow-wrap:anywhere}.summary{grid-template-columns:1fr}.metric{display:flex;align-items:center;justify-content:space-between;gap:.6rem}.metric output{font-size:1.3rem;margin:0}.payroll td,.payroll th{padding:.35rem}.payroll th:first-child{width:14%}.payroll th:last-child{width:35%}.isr-result{padding:1rem;flex-wrap:wrap}.isr-result output{font-size:1.4rem}.calculation{grid-template-columns:1fr}.calculation output{text-align:left}h1{font-size:1.8rem}footer{padding:0 1.2rem 1.5rem}}
@media print{.brand{background:white;color:var(--purple)}.tabs,.skip-link{display:none}main{padding:0}.card,.metric{break-inside:avoid}input{border:0}.isr-result{background:white;color:var(--purple);border:1px solid var(--purple)}}

/* Marca, controles y filas editables */
.brand-lockup{display:flex;align-items:center;gap:1rem;min-width:0}.brand-logo{display:block;width:80px;height:80px;object-fit:contain;background:white;border-radius:50%;padding:3px;flex-shrink:0}.toolbar{display:flex;align-items:center;gap:1rem;flex-wrap:wrap;margin-bottom:1rem}.toolbar button,.add-row{border:1px solid var(--purple);color:var(--purple);background:white;border-radius:6px;padding:.65rem .85rem;font-size:.875rem;font-weight:700;min-height:44px}.toolbar p{font-size:.875rem;margin:0}.add-row{margin:1rem}.row-remove{width:36px;min-height:44px;border:1px solid #c7cdd8;border-radius:6px;background:white;color:var(--purple);font-size:1.25rem}.row-hint{margin:0 1rem 1rem;color:var(--muted);font-size:.875rem}.payroll th:first-child{width:13%}.payroll th:nth-child(2){width:auto}.payroll th:nth-child(3){width:30%;text-align:right}.payroll th:last-child{width:48px}.payroll td:nth-child(3){text-align:right}.payroll td:last-child{padding:.25rem;text-align:center}.active-bracket{background:#f3e5f6;font-weight:700;color:var(--purple)}.active-bracket td:first-child{box-shadow:inset 4px 0 var(--purple)}.to-top{position:fixed;right:1rem;bottom:1rem;border:2px solid white;border-radius:30px;background:var(--purple);color:white;padding:.7rem 1rem;min-height:48px;box-shadow:0 3px 12px #1b365d33;z-index:5}.credits{border-top:1px solid var(--line);padding-top:1.5rem;margin-top:1rem}.credits h2{font-size:1rem}.credits ul{display:flex;gap:.75rem 2rem;flex-wrap:wrap;list-style:none;padding:0;font-size:.875rem;font-weight:700}.credits li{max-width:100%;overflow-wrap:anywhere}footer{padding-bottom:5rem}.calculation code{display:none}
@media(max-width:560px){.brand-lockup{gap:.75rem}.brand-logo{width:60px;height:60px}.brand p{overflow-wrap:anywhere}.payroll th:nth-child(3){width:31%}.payroll th:last-child{width:42px}.row-remove{width:32px}.payroll input{font-size:.875rem}.credits ul{display:block}.credits li{margin-bottom:.7rem}.to-top span{display:none}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}
@media print{.toolbar,.add-row,.row-remove,.to-top{display:none}}

/* Jerarquía del resumen y explicaciones didácticas */
.calculation-description{min-width:0}.calculation-label{font-weight:700}.calculation-explanation{margin:.35rem 0 0;color:var(--muted);font-size:.875rem;line-height:1.6}.calculation output{align-self:start}
@media(min-width:561px) and (max-width:1050px){.summary{grid-template-columns:repeat(2,minmax(0,1fr))}}

@media print{.metric.isr{background:white;color:var(--purple);box-shadow:none}.metric.isr .error-value{color:#b91c36!important}}

.entry-instruction{font-size:1rem;line-height:1.6;margin:0 0 1.2rem;color:var(--navy)}

.payroll .amount-input{text-align:right;font-variant-numeric:tabular-nums}

/* Identidad institucional y marca de agua de las secciones de cálculo. */
.credits li,.calculation-label,.details>summary{color:var(--purple)}
.details{position:relative;isolation:isolate}
.details::before{content:"";position:absolute;inset:0;background-image:url("favicon.png");background-repeat:no-repeat;background-position:center;background-size:contain;opacity:0.1;pointer-events:none;z-index:-1}