:root{--navy:#102d41;--ink:#223c4b;--muted:#526570;--teal:#006b60;--pale:#edf5f5;--line:#d6e1e5;--paper:#fff;--bg:#f7f9fa;--accent:#d6e94b}*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:2rem}body{margin:0;background:var(--paper);color:var(--ink);font-family:"Source Sans 3",sans-serif;font-size:18px;line-height:1.7}a{color:var(--teal);text-underline-offset:4px;text-decoration-thickness:1px}a:hover{text-decoration-thickness:2px}a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible,summary:focus-visible,.table-scroll:focus-visible{outline:3px solid #247db0;outline-offset:4px}header{border-top:5px solid var(--teal);border-bottom:1px solid var(--line);background:white}.header-inner{max-width:1280px;margin:auto;padding:24px 32px;display:flex;align-items:center;justify-content:space-between;gap:24px}.brand{font-size:23px;font-weight:800;letter-spacing:-.7px;color:var(--navy);text-decoration:none;line-height:1.2;white-space:nowrap}.brand span{color:var(--teal)}nav{display:flex;gap:24px;align-items:center}header nav a{font-size:15px;font-weight:650;text-decoration:none;color:var(--navy)}.nav-cta,.button,button{background:var(--teal);color:white!important;border:0;border-radius:6px;padding:12px 20px;text-decoration:none;font:inherit;font-size:16px;font-weight:700;cursor:pointer}.nav-cta:hover,.button:hover,button:hover{background:#004b44}.container{max-width:1200px;margin:auto;padding:0 32px 64px}.breadcrumbs{font-size:14px;color:var(--muted);padding-top:24px;gap:10px;flex-wrap:wrap}.breadcrumbs a{text-decoration:none}.page-intro{padding:38px 0 36px;max-width:980px}.eyebrow{text-transform:uppercase;letter-spacing:1.5px;font-size:12px;font-weight:750;color:var(--teal);margin:0 0 14px}h1,h2,h3{color:var(--navy);line-height:1.2}h1{font-size:clamp(30px,4.1vw,53px);letter-spacing:-1.8px;margin:0 0 24px;font-weight:780;max-width:980px}h2{font-size:29px;letter-spacing:-.65px;margin:48px 0 18px}h3{font-size:23px;margin:30px 0 16px}.home-sub{font-size:21px;line-height:1.6;max-width:850px}.byline{font-size:14px;color:var(--muted);margin:0}.byline span{padding:0 9px}.quick-nav{display:grid;grid-template-columns:repeat(3,1fr);gap:1px;background:#386074;border:1px solid var(--navy);border-radius:8px;overflow:hidden;margin-bottom:48px}.quick-nav a{display:block;padding:25px 28px;background:var(--navy);color:white;text-decoration:none}.quick-nav a:hover{background:#19435b}.quick-nav span{font-size:12px;letter-spacing:1px;color:var(--accent);display:block;margin-bottom:7px}.quick-nav strong{font-size:21px;line-height:1.3}.reading-layout{display:grid;grid-template-columns:240px minmax(0,1fr);gap:48px;border-top:1px solid var(--line);padding-top:28px}.prose{max-width:820px;min-width:0}.prose>p:first-child{font-size:20px;color:var(--navy);line-height:1.75;margin-top:0}.prose p{margin:0 0 22px}.prose h2{padding-top:10px}.prose ul{padding-left:24px}.prose li{margin:10px 0}.toc{font-size:14px;align-self:start;position:sticky;top:20px;padding-right:8px}.toc summary{font-weight:750;cursor:pointer;color:var(--navy);font-size:16px}.toc ol{list-style:none;margin:18px 0;padding:0;border-left:2px solid var(--line)}.toc li{margin:0}.toc a{display:block;padding:7px 0 7px 17px;text-decoration:none;color:var(--muted);line-height:1.45}.toc a:hover{color:var(--teal)}.toc li.sub{padding-left:10px;font-size:13px}.toc .aside-link{margin-top:25px;background:var(--pale);padding:16px;border-radius:6px;font-weight:700;color:var(--teal)}.table-scroll{overflow-x:auto;border:1px solid var(--line);border-radius:7px;margin:24px 0 30px;max-width:100%;overscroll-behavior-inline:contain}table{border-collapse:collapse;width:100%;font-size:15px;line-height:1.55;text-align:left;min-width:580px}th,td{padding:15px 17px;border-bottom:1px solid var(--line);vertical-align:top}thead th{background:var(--navy);color:white;font-weight:650}tbody th{font-weight:650;color:var(--navy);width:23%}tbody tr:nth-child(even){background:var(--bg)}tbody tr:last-child>*{border-bottom:0}caption{caption-side:bottom;text-align:left;padding:12px;font-size:13px;color:var(--muted)}.disclaimer{margin-top:42px;background:var(--bg);border-left:3px solid var(--teal);padding:22px 25px;font-size:14px;line-height:1.65}.disclaimer strong{display:block;margin-bottom:8px}.disclaimer p{margin:0}.example-data{background:var(--bg);border:1px solid var(--line);border-radius:6px;padding:16px;font-size:15px}.example-data>div{display:grid;grid-template-columns:1fr 1fr;gap:16px;border-bottom:1px solid var(--line);padding:9px 0}.example-data>div:last-child{border:0}.example-data dt{font-weight:600}.example-data dd{margin:0}.directory{border-top:1px solid var(--line);padding-top:40px;margin-top:60px}.directory h2{margin-top:0}.guide-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:16px}.guide-card{border:1px solid var(--line);border-radius:6px;padding:24px;display:flex;flex-direction:column;text-decoration:none;background:white}.guide-card:hover{border-color:var(--teal);background:var(--bg)}.guide-card>span{color:var(--teal);font-size:13px;margin-bottom:16px}.guide-card strong{font-size:20px;line-height:1.35;color:var(--navy);margin-bottom:12px}.guide-card small{font-size:14px;color:var(--muted);line-height:1.6}.calculator-panel{border:1px solid var(--line);border-radius:10px;background:var(--bg);margin:0 0 48px;padding:30px}.calc-heading{max-width:800px}.calc-heading h2{margin:5px 0 14px}.calc-heading p{font-size:15px}.fields{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:18px 24px;margin:22px 0}label{font-size:15px;font-weight:600;color:var(--navy);display:block}input[type=number],select{margin-top:7px;display:block;width:100%;min-height:48px;border:1px solid #8b9fa9;border-radius:5px;padding:10px 12px;background:white;color:var(--navy);font:inherit;font-size:18px}label small{font-weight:400;color:var(--muted);display:block;font-size:13px;line-height:1.5;margin-top:6px}.check{display:flex;align-items:flex-start;gap:10px;font-weight:450;margin:15px 0}.check input{width:19px;height:19px;flex-shrink:0;margin-top:4px;accent-color:var(--teal)}.fields .check{align-self:center}.calculator-panel button{margin-top:10px}.results{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:14px;margin-top:20px}.results>div{background:white;border:1px solid var(--line);padding:20px;border-radius:6px}.results span{font-size:14px;color:var(--muted);display:block}.results strong{font-size:26px;line-height:1.35;font-variant-numeric:tabular-nums;color:var(--navy);display:block;margin-top:6px}.results>div:first-child{background:var(--navy);border-color:var(--navy)}.results>div:first-child span{color:#d1e5e8}.results>div:first-child strong{color:white}#calc-output{margin-top:30px;border-top:1px solid var(--line);padding-top:24px}#calc-output td{font-variant-numeric:tabular-nums;text-align:right;white-space:nowrap}#calc-output details summary{cursor:pointer;font-weight:700}#calc-error{color:#a02727;font-size:15px;margin-bottom:0}.fine{font-size:14px;line-height:1.65;color:var(--muted)}.calc-status{font-size:15px;font-weight:650}footer{background:var(--navy);color:#cee0e7;padding:46px 32px 20px;font-size:14px}footer .brand{color:white}footer .brand span{color:#83d4c9}footer .fine{color:#b4cbd5}footer strong{color:white}footer p{max-width:240px}.footer-inner{max-width:1200px;margin:auto;display:grid;grid-template-columns:1.2fr 1fr 1fr 1fr;gap:36px}footer ul{list-style:none;padding:0;margin:15px 0}footer li{margin:9px 0;line-height:1.5}footer a{color:#cee0e7;text-decoration:none}footer a:hover{text-decoration:underline}.footer-bottom{max-width:1200px;margin:30px auto 0;border-top:1px solid #365064;padding-top:20px;font-size:13px}.skip{position:absolute;left:16px;top:-100px;background:var(--navy);color:white;padding:12px;z-index:99}.skip:focus{top:15px}code{overflow-wrap:anywhere}blockquote{border-left:3px solid var(--teal);padding-left:20px}p,li,td,th{overflow-wrap:break-word}
@media(max-width:1000px){.header-inner{align-items:flex-start;flex-direction:column;gap:18px}header nav{gap:22px;flex-wrap:wrap}.reading-layout{grid-template-columns:200px minmax(0,1fr);gap:28px}.fields,.results{grid-template-columns:repeat(2,minmax(0,1fr))}.guide-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.footer-inner{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media(max-width:700px){body{font-size:17px}.container{padding:0 20px 40px}.header-inner{padding:20px}.brand{font-size:23px}header nav{gap:12px 20px}header nav a{font-size:14px}.nav-cta{padding:8px 13px}.page-intro{padding:28px 0}h1{letter-spacing:-.8px;font-size:34px}.home-sub{font-size:19px}.byline{font-size:13px}.reading-layout{display:block;padding-top:0}.toc{position:static;border-bottom:1px solid var(--line);padding:20px 0;margin-bottom:28px}.toc ol{columns:1;margin-bottom:0}.toc .aside-link{display:none}h2{font-size:26px}h3{font-size:22px}.prose>p:first-child{font-size:19px}.quick-nav{grid-template-columns:1fr;margin-bottom:30px}.quick-nav a{padding:17px 22px}.quick-nav span{font-size:11px;margin-bottom:2px}.quick-nav strong{font-size:19px}.calculator-panel{padding:20px}.fields{grid-template-columns:1fr;gap:12px}.results{grid-template-columns:1fr 1fr;gap:10px}.results>div{padding:14px}.results strong{font-size:21px}.results span{font-size:13px}.guide-grid{grid-template-columns:1fr}.guide-card{padding:20px}.footer-inner{grid-template-columns:1fr 1fr;gap:25px}.footer-inner>div:first-child{grid-column:1/-1}.disclaimer{padding:18px}.example-data>div{grid-template-columns:1fr}.example-data dd{font-weight:600}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}@media print{header,footer,.toc,.calculator-panel form,.directory,.quick-nav,.breadcrumbs{display:none}.container{padding:0}.reading-layout{display:block}.prose{max-width:none}.page-intro{padding:10px 0}.table-scroll{overflow:visible}table{min-width:0}body{font-size:11pt}.disclaimer{break-inside:avoid}h2,h3{break-after:avoid}a{color:inherit}h1{font-size:25pt}}

/* Google Fonts: editorial hierarchy and legible long-form Polish text. */
h1,h2,h3,.brand,.quick-nav strong,.guide-card strong,.results strong{font-family:"Lora",serif}h1{font-weight:800;letter-spacing:-1.25px;line-height:1.23}h2,h3{font-weight:700;letter-spacing:-.45px}.brand{font-weight:800;letter-spacing:-.8px}.prose{font-size:19px;line-height:1.75}table{font-size:16px}header nav a{font-size:16px}.results strong{font-size:25px;font-weight:700}.byline,.breadcrumbs{font-size:15px}.fine,.disclaimer{font-size:15px}.toc{font-size:15px}.toc li.sub{font-size:14px}.guide-card small{font-size:15px}.brand span{font-weight:600}@media(max-width:700px){h1{font-size:32px;letter-spacing:-.75px}.prose{font-size:18px}.results strong{font-size:20px}.byline{font-size:14px}header nav a{font-size:15px}}

.results strong{overflow-wrap:anywhere}

/* Editorial refinement: strong reading hierarchy and compact mobile navigation. */
:root{--navy:#172c3c;--teal:#00695f;--pale:#edf6f3;--line:#dbe4e8;--bg:#f6f8fa}
header{border-top-width:3px}.header-inner{padding-top:22px;padding-bottom:22px}.brand{font-size:25px;font-weight:700;letter-spacing:-.9px}.brand span{font-weight:600}
h1{font-size:clamp(31px,4vw,49px);font-weight:600;letter-spacing:-1.1px;line-height:1.24;max-width:930px}h2{font-size:29px;font-weight:600;line-height:1.3}h3{font-size:23px;font-weight:600}.page-intro{padding-top:42px;padding-bottom:38px}.eyebrow{letter-spacing:1.8px}.home-sub{max-width:780px;color:var(--muted)}
.prose{max-width:760px;line-height:1.8}.prose p{margin-bottom:25px}.prose>p:first-child{font-size:21px;line-height:1.7}.prose h2{margin-top:46px;padding-top:18px;border-top:1px solid var(--line)}.prose a{font-weight:600}.byline{padding-top:12px;border-top:1px solid var(--line);display:inline-block}
.results strong,.quick-nav strong,.guide-card strong{font-family:"Source Sans 3",sans-serif}.quick-nav{border-radius:12px}.quick-nav strong{font-size:23px}.guide-card{border-radius:10px;transition:border-color .15s,background .15s}.guide-card>span{font-weight:700}.guide-card strong{font-size:23px}.calculator-panel{background:linear-gradient(135deg,#f0f7f5,#f6f8fb);border-radius:14px}.results>div{border-radius:10px}
.mobile-menu{display:none}.table-scroll:before{content:"Przesuń tabelę w bok, jeśli nie widzisz wszystkich kolumn.";display:none;font-size:13px;color:var(--muted);padding:9px 12px;background:var(--bg)}
@media(max-width:700px){.header-inner{flex-direction:row;align-items:center;position:relative;padding:18px 20px}.brand{font-size:23px}.desktop-nav{display:none}.mobile-menu{display:block}.mobile-menu>summary{cursor:pointer;border:1px solid var(--line);border-radius:7px;padding:7px 12px;font-size:15px;font-weight:650;list-style:none}.mobile-menu>summary::-webkit-details-marker{display:none}.mobile-menu[open]>summary{color:var(--teal);background:var(--pale)}.mobile-menu nav{position:absolute;left:16px;right:16px;top:calc(100% - 4px);z-index:20;background:#fff;box-shadow:0 12px 24px #172c3c1a;border:1px solid var(--line);border-radius:10px;padding:12px;display:flex;flex-direction:column;align-items:stretch;gap:2px}.mobile-menu nav a{padding:11px 14px;font-size:17px}.breadcrumbs{font-size:13px;padding-top:18px}.page-intro{padding:26px 0}.page-intro h1{font-size:31px;letter-spacing:-.6px;line-height:1.27;margin-bottom:18px}.byline{font-size:13px}.home-sub{font-size:19px}.toc{border:1px solid var(--line);background:var(--bg);padding:13px 16px;border-radius:8px;margin:0 0 26px}.toc summary{font-size:16px}.prose{font-size:18px;line-height:1.78}.prose>p:first-child{font-size:20px}.prose h2{font-size:25px;margin-top:32px;padding-top:22px}.prose h3{font-size:22px}.prose p{margin-bottom:23px}.table-scroll:before{display:block}table{font-size:15px;min-width:540px}.quick-nav a{padding:18px 20px}.quick-nav strong{font-size:21px}.guide-card strong{font-size:22px}.fields{gap:16px}.calculator-panel button{min-height:50px;width:100%;font-size:18px}.results{grid-template-columns:1fr}.results>div{display:flex;align-items:center;justify-content:space-between;gap:15px;padding:15px 17px}.results span{font-size:15px;max-width:55%}.results strong{font-size:23px;white-space:nowrap}.calculator-panel{padding:20px 16px}.footer-inner{grid-template-columns:1fr}footer{padding-left:22px;padding-right:22px}.example-data>div{gap:3px}}
@media print{.mobile-menu{display:none}.table-scroll:before{display:none}}

@media(max-width:700px){.header-inner{gap:12px}.brand{font-size:clamp(20px,5.5vw,23px)}.footer-inner{grid-template-columns:repeat(2,minmax(0,1fr))}}@media(max-width:400px){.results>div{flex-direction:column;align-items:flex-start;gap:3px}.results span{max-width:100%}.results strong{white-space:normal}}