@font-face{font-family:Manrope;font-style:normal;font-weight:200 800;font-display:swap;src:url(/_next/static/media/438aa629764e75f3-s.woff2) format("woff2");unicode-range:u+0460-052f,u+1c80-1c8a,u+20b4,u+2de0-2dff,u+a640-a69f,u+fe2e-fe2f}@font-face{font-family:Manrope;font-style:normal;font-weight:200 800;font-display:swap;src:url(/_next/static/media/875ae681bfde4580-s.woff2) format("woff2");unicode-range:u+0301,u+0400-045f,u+0490-0491,u+04b0-04b1,u+2116}@font-face{font-family:Manrope;font-style:normal;font-weight:200 800;font-display:swap;src:url(/_next/static/media/51251f8b9793cdb3-s.woff2) format("woff2");unicode-range:u+0370-0377,u+037a-037f,u+0384-038a,u+038c,u+038e-03a1,u+03a3-03ff}@font-face{font-family:Manrope;font-style:normal;font-weight:200 800;font-display:swap;src:url(/_next/static/media/e857b654a2caa584-s.woff2) format("woff2");unicode-range:u+0102-0103,u+0110-0111,u+0128-0129,u+0168-0169,u+01a0-01a1,u+01af-01b0,u+0300-0301,u+0303-0304,u+0308-0309,u+0323,u+0329,u+1ea0-1ef9,u+20ab}@font-face{font-family:Manrope;font-style:normal;font-weight:200 800;font-display:swap;src:url(/_next/static/media/cc978ac5ee68c2b6-s.woff2) format("woff2");unicode-range:u+0100-02ba,u+02bd-02c5,u+02c7-02cc,u+02ce-02d7,u+02dd-02ff,u+0304,u+0308,u+0329,u+1d00-1dbf,u+1e00-1e9f,u+1ef2-1eff,u+2020,u+20a0-20ab,u+20ad-20c4,u+2113,u+2c60-2c7f,u+a720-a7ff}@font-face{font-family:Manrope;font-style:normal;font-weight:200 800;font-display:swap;src:url(/_next/static/media/4c9affa5bc8f420e-s.p.woff2) format("woff2");unicode-range:u+00??,u+0131,u+0152-0153,u+02bb-02bc,u+02c6,u+02da,u+02dc,u+0304,u+0308,u+0329,u+2000-206f,u+20ac,u+2122,u+2191,u+2193,u+2212,u+2215,u+feff,u+fffd}@font-face{font-family:Manrope Fallback;src:local("Arial");ascent-override:103.31%;descent-override:29.07%;line-gap-override:0.00%;size-adjust:103.19%}.__className_f524cf{font-family:Manrope,Manrope Fallback;font-style:normal}:root{--brand:#16285e;--ink:#0f1a3a;--muted:#525b70;--line:#e6e3da;--soft:#f1f3f9;--bg:#fcfbf8;--surface:#fff;--accent:#f5b400;--accent-ink:#1a1300;--link:#1f3b8c;--on-brand:#fff;--on-brand-muted:#c9d2ec;--ok:#0e7a55;--bad:#b42318}*{box-sizing:border-box;margin:0;padding:0}body{background:var(--bg);color:var(--ink);line-height:1.6}a{color:inherit;text-decoration:none}.wrap{max-width:1160px;margin:0 auto;padding:0 16px}.header{background:var(--brand);color:var(--on-brand)}.bar{gap:20px;height:68px}.bar,.logo{display:flex;align-items:center}.logo{gap:10px;font-weight:800;font-size:20px;white-space:nowrap}.mark{width:40px;height:40px;object-fit:contain;background:#fff;border-radius:10px;padding:2px}nav.main{display:flex;gap:22px;margin-left:auto;font-size:15px;color:var(--on-brand-muted)}nav.main a:hover{color:var(--accent)}.drawer{display:none;margin-left:auto;position:relative}.drawer summary{list-style:none;cursor:pointer;font-size:26px}.drawer summary::-webkit-details-marker{display:none}.drawer nav{position:absolute;right:0;top:44px;z-index:20;display:flex;flex-direction:column;min-width:220px;background:var(--surface);color:var(--ink);border:1px solid var(--line);border-radius:14px;padding:8px;box-shadow:0 12px 30px rgba(18,26,51,.12)}.drawer nav a{padding:12px;border-radius:10px}.drawer nav a:hover{background:var(--soft)}.hero{padding:56px 0 40px;border-bottom:1px solid var(--line)}.hero h1{font-size:44px;line-height:1.1;max-width:720px;letter-spacing:-.01em}.hero p{margin-top:14px;font-size:18px;color:var(--muted);max-width:620px}.chips{display:flex;gap:8px;flex-wrap:wrap;margin-top:18px}.chip{background:var(--surface);border:1px solid var(--line);border-radius:999px;padding:6px 12px;font-size:14px;color:var(--muted)}.chip:hover{border-color:var(--brand);color:var(--brand)}.sec{padding:36px 0}.sec h2{font-size:24px;margin-bottom:18px}.grid{display:grid;grid-template-columns:repeat(3,1fr);grid-gap:16px;gap:16px}.card{border:1px solid var(--line);border-radius:12px;padding:20px;background:var(--surface)}.card:hover{border-color:var(--brand)}.card h3{font-size:17px;margin-bottom:6px}.card p{font-size:14px;color:var(--muted)}.btn{display:inline-block;margin-top:14px;background:var(--accent);color:var(--accent-ink);padding:12px 18px;border-radius:12px;font-weight:700}.footer{margin-top:40px;padding:30px 0;border-top:1px solid var(--line);color:var(--muted);font-size:14px}.footer nav{display:flex;flex-wrap:wrap;gap:16px;margin-top:8px}@media (max-width:960px){nav.main{display:none}.drawer{display:block}.hero{padding:32px 0 24px}.hero h1{font-size:30px}.hero p{font-size:16px}.grid{grid-template-columns:1fr 1fr}}@media (max-width:520px){.grid{grid-template-columns:1fr}}.page-head{padding:32px 0 8px;max-width:760px}.crumbs{font-size:14px;color:var(--muted)}.crumbs a:hover{color:var(--brand)}.page-head h1{font-size:36px;line-height:1.15;margin-top:10px;letter-spacing:-.01em}.answer{margin-top:14px;font-size:18px;color:var(--ink);border-left:4px solid var(--accent);padding-left:14px}.meta{margin-top:10px;font-size:13px;color:var(--muted)}.tool{margin:24px 0;border:1px solid var(--line);border-radius:16px;padding:24px;background:var(--surface)}.form{display:grid;grid-template-columns:repeat(2,1fr);grid-gap:14px;gap:14px}.form .full{grid-column:1/-1}.field label{display:block;font-size:14px;font-weight:600;margin-bottom:6px}.field input,.field select,.field textarea{width:100%;border:1px solid var(--line);border-radius:10px;padding:11px 12px;font:inherit;font-size:16px;background:#fff}.field input:focus,.field textarea:focus{outline:2px solid var(--brand);border-color:transparent}.results{margin-top:20px;display:grid;grid-template-columns:repeat(3,1fr);grid-gap:12px;gap:12px}.result{background:var(--soft);border-radius:12px;padding:16px}.result small{display:block;font-size:13px;color:var(--muted)}.result strong{font-size:24px;color:var(--brand)}.result.main{background:var(--brand);color:#fff}.result.main small,.result.main strong{color:#fff}.warn{margin-top:12px;color:var(--bad);font-size:14px}.actions{display:flex;gap:10px;flex-wrap:wrap;margin-top:18px}.btn-sec{border:1px solid var(--line);background:#fff;color:var(--ink);padding:12px 18px;border-radius:12px}.btn-sec,button.btn{font:inherit;font-weight:700;cursor:pointer}button.btn{border:0}.content{max-width:760px}.content h2{font-size:24px;margin:32px 0 12px}.content li,.content p{margin-bottom:10px}.content ol,.content ul{padding-left:22px}.formula{background:var(--soft);border-radius:12px;padding:14px 16px;font-weight:700}.faq{max-width:760px;margin-top:36px}.faq h2{font-size:24px;margin-bottom:12px}.faq details{border-bottom:1px solid var(--line);padding:14px 0}.faq summary{font-weight:700;cursor:pointer}.faq p{margin-top:8px;color:var(--muted)}.doc{margin-top:24px;border:1px solid var(--line);border-radius:12px;padding:32px;background:var(--surface)}.doc h2{text-align:center;letter-spacing:.08em;margin-bottom:18px}.doc table{width:100%;border-collapse:collapse;margin:14px 0}.doc td,.doc th{border-bottom:1px solid var(--line);padding:8px;text-align:left;font-size:15px}.doc .sign{margin-top:48px;text-align:center}.doc .sign span{display:block;border-top:1px solid var(--ink);width:280px;max-width:100%;margin:0 auto 6px}.items-row{display:grid;grid-template-columns:3fr 1fr 1fr auto;grid-gap:8px;gap:8px;margin-bottom:8px}.items-row input{border:1px solid var(--line);border-radius:10px;padding:10px;font:inherit}.related{max-width:760px;margin-top:36px}.related h2{font-size:20px;margin-bottom:10px}.related a{color:var(--link);font-weight:600;display:block;padding:6px 0}@media (max-width:720px){.form,.results{grid-template-columns:1fr}.page-head h1{font-size:28px}.items-row{grid-template-columns:1fr 1fr}.doc{padding:18px}}@media print{.actions,.content,.faq,.footer,.header,.no-print,.page-head,.related,.tool{display:none!important}.doc{border:0;margin:0;padding:0}}.content table{width:100%;border-collapse:collapse;margin:12px 0 18px;font-size:15px}.content td,.content th{border-bottom:1px solid var(--line);padding:10px 8px;text-align:left;vertical-align:top}.callout,.content th{background:var(--soft)}.callout{border-radius:12px;padding:14px 16px;margin:16px 0}.fontes{padding-left:18px}.fontes a{display:inline;font-weight:500}.hub-list{display:grid;grid-gap:12px;gap:12px;margin-top:20px;max-width:760px}.download p{margin:6px 0 0}.download .btn{margin-top:12px}.footer{background:var(--brand);color:var(--on-brand-muted);border-top:0}.footer strong{color:var(--on-brand)}.footer a:hover{color:var(--accent)}.answer a,.callout a,.content a,.faq a{color:var(--link);font-weight:600;text-decoration:underline;text-underline-offset:3px}.callout .btn,.content .btn{color:var(--accent-ink);text-decoration:none}.btn:hover{filter:brightness(.95)}.status{margin-top:14px;padding:12px 14px;border-radius:10px;font-weight:600}.status.ok{background:#e6f5ee;color:var(--ok)}.status.warn{background:#fff4d6;color:#7a4f00}.status.bad{background:#fde7e4;color:var(--bad)}.quiz{list-style:decimal;padding-left:22px;display:grid;grid-gap:14px;gap:14px}.quiz p{font-weight:600;margin-bottom:8px}.opts{display:flex;gap:8px}.opt{border:1px solid var(--line);background:var(--surface);padding:8px 18px;border-radius:999px;font:inherit;font-weight:700;cursor:pointer;color:var(--ink)}.opt.on{background:var(--brand);border-color:var(--brand);color:var(--on-brand)}.status ul{margin:8px 0 0 18px;font-weight:500}.tabela-rolagem{max-height:560px;overflow:auto;margin-top:8px;border:1px solid var(--line);border-radius:10px}.ocup{width:100%;border-collapse:collapse;font-size:14px}.ocup th{position:-webkit-sticky;position:sticky;top:0;background:var(--soft);text-align:left;padding:8px}.ocup td{border-top:1px solid var(--line);padding:8px;vertical-align:top}.ocup small{color:var(--muted)}.cnae{font-weight:700;white-space:nowrap}.doc p{margin-bottom:10px;text-align:justify;overflow-wrap:anywhere}.doc h3{font-size:15px;margin:16px 0 6px}.sign-grid{display:grid;grid-template-columns:1fr 1fr;grid-gap:24px;gap:24px;margin-top:40px}.sign-grid .sign{margin-top:0}.check{display:flex;gap:8px;align-items:center;font-size:15px;margin-top:8px}@media print{.doc{page-break-after:always}.doc:last-of-type{page-break-after:auto}}.items-row>*{min-width:0}@media (max-width:720px){.items-row{grid-template-columns:1fr 1fr auto}.items-row input:first-child{grid-column:1/-1}.sign-grid{grid-template-columns:1fr;gap:32px}}.nomes{list-style:none;display:grid;grid-template-columns:repeat(2,1fr);grid-gap:10px;gap:10px;margin-top:16px}.nomes li{border:1px solid var(--line);border-radius:12px;padding:12px 14px;background:var(--surface);display:flex;flex-direction:column;gap:6px;min-width:0}.nomes span{display:flex;gap:12px;flex-wrap:wrap;font-size:13px}.link-btn,.nomes a{color:var(--link);font-weight:600;overflow-wrap:anywhere}.link-btn{background:none;border:0;padding:0;font:inherit;cursor:pointer}@media (max-width:720px){.nomes{grid-template-columns:1fr}}.ideias{display:grid;grid-template-columns:repeat(2,1fr);grid-gap:12px;gap:12px;margin-top:12px}.ideias .card p{margin-top:6px}.tags{font-size:13px;color:var(--muted);text-transform:capitalize}.mei-ok{color:var(--ok)}.mei-nao,.mei-ok{font-size:13px;font-weight:600}.mei-nao{color:var(--bad)}@media (max-width:720px){.ideias{grid-template-columns:1fr}}.tag{display:inline-block;font-size:12px;font-weight:700;background:#fff6db;color:#7a5600;padding:4px 10px;border-radius:999px}.home-hero{display:grid;grid-template-columns:1.1fr .9fr;grid-gap:36px;gap:36px;align-items:center;padding:48px 0 40px}.home-hero h1{font-size:44px;line-height:1.08;letter-spacing:-.02em;color:var(--brand);margin-top:12px}.home-hero p{margin:14px 0 22px;font-size:18px;color:var(--muted);max-width:560px}.home-ctas{display:flex;gap:10px;flex-wrap:wrap;align-items:center}.home-ctas .btn{margin-top:0}.home-calc{background:var(--surface);border:1px solid var(--line);border-radius:20px;padding:20px;box-shadow:0 12px 30px rgba(22,40,94,.08)}.home-calc .opts{flex-wrap:wrap;margin-bottom:14px}.home-calc .opt{padding:6px 12px;font-size:14px}.home-calc .field{margin-bottom:12px}.home-res{background:var(--brand);color:#fff;border-radius:14px;padding:14px 16px;display:flex;justify-content:space-between;align-items:center;gap:12px}.home-res span{font-size:14px}.home-res strong{font-size:24px;color:var(--accent);white-space:nowrap}.home-calc .more{display:inline-block;margin-top:10px;font-size:14px;font-weight:700;color:var(--link)}.home-strip{display:flex;flex-wrap:wrap;justify-content:center;gap:12px 32px;background:var(--brand);color:#fff;padding:14px 16px;border-radius:14px;font-size:14px;font-weight:600}.home-strip b{color:var(--accent)}.icone{width:64px;height:64px;display:block}.tarefa ul{list-style:none;padding:0;margin-top:8px;display:flex;flex-wrap:wrap;gap:6px}.tarefa li a{display:inline-block;font-size:13px;font-weight:600;color:var(--link);background:#eef1f9;padding:4px 10px;border-radius:999px}.tarefa li a:hover{background:var(--brand);color:#fff}.tarefa h3{margin-top:10px}.modelos-home{grid-template-columns:repeat(4,1fr)}.modelo-card{text-align:center}.modelo-card .thumb{background:#eef1f9;border-radius:10px;height:110px;display:grid;place-items:center;margin-bottom:10px}.home-limite{display:grid;grid-template-columns:1fr 1fr;grid-gap:30px;gap:30px;align-items:center;background:var(--surface);border:1px solid var(--line);border-radius:20px;padding:28px;margin:40px 0}.home-limite p{color:var(--muted);margin:8px 0 4px}.limite-anos{display:flex;justify-content:space-around;align-items:flex-end;height:190px}.limite-anos div{display:flex;flex-direction:column;align-items:center;gap:6px;font-size:14px;color:var(--brand)}.limite-anos .barra{width:54px;background:var(--brand);border-radius:8px 8px 0 0}.limite-anos div:last-child .barra{background:var(--accent)}.hub-list .card{display:flex;gap:14px;align-items:flex-start}.hub-list .card .icone{width:52px;height:52px;flex:none}@media (max-width:860px){.home-hero{grid-template-columns:1fr;padding:28px 0;gap:24px}.home-hero h1{font-size:30px}.home-hero p{font-size:16px}.modelos-home{grid-template-columns:1fr 1fr}.home-limite{grid-template-columns:1fr;padding:20px}}