@keyframes react-loading-skeleton{to{transform:translate(100%)}}.react-loading-skeleton{--base-color:#ebebeb;--highlight-color:#f5f5f5;--animation-duration:1.5s;--animation-direction:normal;--pseudo-element-display:block;background-color:var(--base-color);-webkit-user-select:none;user-select:none;border-radius:.25rem;width:100%;line-height:1;display:inline-flex;position:relative;overflow:hidden}.react-loading-skeleton:after{content:" ";display:var(--pseudo-element-display);background-repeat:no-repeat;background-image:var(--custom-highlight-background,linear-gradient(90deg, var(--base-color) 0%, var(--highlight-color) 50%, var(--base-color) 100%));height:100%;animation-name:react-loading-skeleton;animation-direction:var(--animation-direction);animation-duration:var(--animation-duration);animation-timing-function:ease-in-out;animation-iteration-count:infinite;position:absolute;top:0;left:0;right:0;transform:translate(-100%)}@media (prefers-reduced-motion){.react-loading-skeleton{--pseudo-element-display:none}}
:root{--wp--preset--color--black:#000;--wp--preset--color--cyan-bluish-gray:#abb8c3;--wp--preset--color--white:#fff;--wp--preset--color--pale-pink:#f78da7;--wp--preset--color--vivid-red:#cf2e2e;--wp--preset--color--luminous-vivid-orange:#ff6900;--wp--preset--color--luminous-vivid-amber:#fcb900;--wp--preset--color--light-green-cyan:#7bdcb5;--wp--preset--color--vivid-green-cyan:#00d084;--wp--preset--color--pale-cyan-blue:#8ed1fc;--wp--preset--color--vivid-cyan-blue:#0693e3;--wp--preset--color--vivid-purple:#9b51e0;--wp--preset--color--base:#fff;--wp--preset--color--contrast:#000;--wp--preset--color--primary:#9dff20;--wp--preset--color--secondary:#345c00;--wp--preset--color--tertiary:#f6f6f6;--wp--preset--gradient--vivid-cyan-blue-to-vivid-purple:linear-gradient(135deg, #0693e3 0%, #9b51e0 100%);--wp--preset--gradient--light-green-cyan-to-vivid-green-cyan:linear-gradient(135deg, #7adcb4 0%, #00d082 100%);--wp--preset--gradient--luminous-vivid-amber-to-luminous-vivid-orange:linear-gradient(135deg, #fcb900 0%, #ff6900 100%);--wp--preset--gradient--luminous-vivid-orange-to-vivid-red:linear-gradient(135deg, #ff6900 0%, #cf2e2e 100%);--wp--preset--gradient--very-light-gray-to-cyan-bluish-gray:linear-gradient(135deg, #eee 0%, #a9b8c3 100%);--wp--preset--gradient--cool-to-warm-spectrum:linear-gradient(135deg, #4aeadc 0%, #9778d1 20%, #cf2aba 40%, #ee2c82 60%, #fb6962 80%, #fef84c 100%);--wp--preset--gradient--blush-light-purple:linear-gradient(135deg, #ffceec 0%, #9896f0 100%);--wp--preset--gradient--blush-bordeaux:linear-gradient(135deg, #fecda5 0%, #fe2d2d 50%, #6b003e 100%);--wp--preset--gradient--luminous-dusk:linear-gradient(135deg, #ffcb70 0%, #c751c0 50%, #4158d0 100%);--wp--preset--gradient--pale-ocean:linear-gradient(135deg, #fff5cb 0%, #b6e3d4 50%, #33a7b5 100%);--wp--preset--gradient--electric-grass:linear-gradient(135deg, #caf880 0%, #71ce7e 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2.885), 3rem);--wp--preset--spacing--50:clamp(2.5rem, 8vw, 4.5rem);--wp--preset--spacing--60:clamp(3.75rem, 10vw, 7rem);--wp--preset--spacing--70:clamp(5rem, 5.25rem + ((1vw - .48rem) * 9.096), 8rem);--wp--preset--spacing--80:clamp(7rem, 14vw, 11rem);--wp--preset--shadow--natural:6px 6px 9px #0003;--wp--preset--shadow--deep:12px 12px 50px #0006;--wp--preset--shadow--sharp:6px 6px 0px #0003;--wp--preset--shadow--outlined:6px 6px 0px -3px #fff, 6px 6px #000;--wp--preset--shadow--crisp:6px 6px 0px #000}.is-layout-flex{gap:1.5rem;display:flex}.wp-block-columns{box-sizing:border-box;display:flex;flex-wrap:wrap!important;align-items:normal!important}@media (min-width:782px){.wp-block-columns{flex-wrap:nowrap!important}}.wp-block-columns.are-vertically-aligned-top{align-items:flex-start}.wp-block-columns.are-vertically-aligned-center{align-items:center}.wp-block-columns.are-vertically-aligned-bottom{align-items:flex-end}@media (max-width:781px){.wp-block-columns:not(.is-not-stacked-on-mobile)>.wp-block-column{flex-basis:100%!important}}@media (min-width:782px){.wp-block-columns:not(.is-not-stacked-on-mobile)>.wp-block-column{flex-grow:1;flex-basis:0}.wp-block-columns:not(.is-not-stacked-on-mobile)>.wp-block-column[style*=flex-basis]{flex-grow:0}}.wp-block-columns.is-not-stacked-on-mobile{flex-wrap:nowrap!important}.wp-block-columns.is-not-stacked-on-mobile>.wp-block-column{flex-grow:1;flex-basis:0}.wp-block-columns.is-not-stacked-on-mobile>.wp-block-column[style*=flex-basis]{flex-grow:0}.wp-block-column{overflow-wrap:break-word;word-break:break-word;flex-grow:1;min-width:0}[data-simplo-calculator]{contain:layout;min-height:480px}[data-simplo-calculator=uf-converter],[data-simplo-calculator=utm-converter],[data-simplo-calculator=reajuste-ipc]{min-height:280px}[data-simplo-calculator=calculadoras-hub]{min-height:720px}:root{--c-primary-50:var(--nc-color-primary-50);--c-primary-100:var(--nc-color-primary-100);--c-primary-200:var(--nc-color-primary-200);--c-primary-300:var(--nc-color-primary-300);--c-primary-400:var(--nc-color-primary-400);--c-primary-500:var(--nc-color-primary-500);--c-primary-600:var(--nc-color-primary-600);--c-primary-700:var(--nc-color-primary-700);--c-primary-800:var(--nc-color-primary-800);--c-primary-900:var(--nc-color-primary-900);--c-secondary-50:var(--nc-color-secondary-50);--c-secondary-100:var(--nc-color-secondary-100);--c-secondary-200:var(--nc-color-secondary-200);--c-secondary-300:var(--nc-color-secondary-300);--c-secondary-400:var(--nc-color-secondary-400);--c-secondary-500:var(--nc-color-secondary-500);--c-secondary-600:var(--nc-color-secondary-600);--c-secondary-700:var(--nc-color-secondary-700);--c-secondary-800:var(--nc-color-secondary-800);--c-secondary-900:var(--nc-color-secondary-900);--c-neutral-50:var(--nc-color-neutral-50);--c-neutral-100:var(--nc-color-neutral-100);--c-neutral-200:var(--nc-color-neutral-200);--c-neutral-300:var(--nc-color-neutral-300);--c-neutral-400:var(--nc-color-neutral-400);--c-neutral-500:var(--nc-color-neutral-500);--c-neutral-600:var(--nc-color-neutral-600);--c-neutral-700:var(--nc-color-neutral-700);--c-neutral-800:var(--nc-color-neutral-800);--c-neutral-900:var(--nc-color-neutral-900);--nc-color-primary-50:236, 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monospace;--nc-font-weight-heading:700;--nc-letter-spacing-heading:-.03em;--nc-radius-sm:6px;--nc-radius-default:10px;--nc-radius-md:10px;--nc-radius-lg:16px;--nc-radius-xl:16px;--nc-radius-2xl:16px;--nc-radius-3xl:16px;--nc-radius-full:9999px;--nc-color-page-background:#f7f7f5;--nc-color-page-background-alt:#fff;--nc-color-surface:#fff;--nc-color-surface-muted:#f0f0ed;--nc-color-surface-inverse:#0d0d0d;--nc-color-text-base:#0d0d0d;--nc-color-text-muted:#52524e;--nc-color-text-subtle:#a8a8a2;--nc-color-text-inverse:#ffffffd9;--nc-color-border-subtle:#e2e2de;--nc-color-border-strong:#c8c8c2;--nc-color-accent:#059669;--nc-color-accent-soft:#ecfdf5;--nc-color-accent-on-dark:#6ee7b7;--nc-color-accent-border:#6ee7b7;--nc-color-focus-ring:#059669;--nc-chrome-header-background:#f7f7f5eb;--nc-chrome-header-border:#0d0d0d0f;--nc-chrome-header-text:#0d0d0d;--nc-chrome-footer-background:#0d0d0d;--nc-chrome-footer-text:#ffffffd9;--nc-chrome-footer-muted-text:#fff9;--nc-chrome-footer-border:#ffffff14;--nc-button-primary-background:#059669;--nc-button-primary-background-hover:#047857;--nc-button-primary-text:#fff;--nc-button-secondary-background:#0d0d0d;--nc-button-secondary-background-hover:#262624;--nc-button-secondary-text:#fff;--nc-button-tertiary-background:#fff;--nc-button-tertiary-background-hover:#f7f7f5;--nc-button-tertiary-text:#0d0d0d;--nc-button-tertiary-border:#e2e2de;--nc-button-ghost-background:transparent;--nc-button-ghost-background-hover:#f0f0ed;--nc-button-ghost-text:#0d0d0d;--nc-effect-page-glow-display:none;--nc-effect-header-backdrop:blur(16px);--nc-effect-card-shadow:0 2px 8px #0000000a;--nc-effect-card-shadow-hover:0 2px 8px #0000000a}html,body{font-family:var(--nc-font-family-base,var(--nc-font-family-fallback));background:var(--nc-color-page-background,#fff);color:var(--nc-color-text-base,rgb(var(--c-neutral-900)))}h1,h2,h3,h4,h5,h6{font-family:var(--nc-font-family-heading,var(--nc-font-family-base,var(--nc-font-family-fallback)));font-weight:var(--nc-font-weight-heading,600);letter-spacing:var(--nc-letter-spacing-heading,-.02em);font-optical-sizing:auto}:root{--nc-font-family-base:var(--font-hanken,"Poppins", system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", Arial, sans-serif);--nc-font-family-heading:var(--font-hanken,"Poppins", system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", Arial, 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2px 8px #0b0c0f14;--sim-accent:var(--sim-green);--sim-accent-hover:var(--sim-green-dk);--sim-focus-ring:#05966933;--sim-surface-muted:var(--nc-color-surface-muted,#f0f0ed);--sim-error:#b91c1c;--sim-success:#047857;--sim-text:var(--sim-ink);--sim-text-muted:var(--sim-text-2);--sim-text-subtle:var(--sim-text-3);--motion-ease:cubic-bezier(.16, 1, .3, 1);--motion-fast:.15s cubic-bezier(.16, 1, .3, 1);--motion-base:.25s cubic-bezier(.16, 1, .3, 1);--motion-slow:.4s cubic-bezier(.16, 1, .3, 1);--motion-page:.4s cubic-bezier(.16, 1, .3, 1);--sim-motion-ease:var(--motion-ease);--sim-motion-fast:var(--motion-fast);--sim-motion-base:var(--motion-base);--sim-motion-slow:var(--motion-slow);--sim-dur-fast:.15s;--sim-dur-base:.25s;--sim-dur-slow:.4s;--shadow-xs:0 1px 2px #0000000d;--shadow-sm:0 2px 4px #32325d14, 0 1px 3px #0000000f;--shadow-md:0 7px 14px #32325d1a, 0 3px 6px #00000014;--shadow-lg:0 15px 35px #32325d1a, 0 5px 15px #00000012;--shadow-xl:0 25px 50px #32325d26, 0 10px 25px #0000001a;--shadow-focus:0 0 0 4px #05966933;--sim-shadow-xs:var(--shadow-xs);--sim-shadow-sm:var(--shadow-sm);--sim-shadow-md:var(--shadow-md);--nc-effect-card-shadow:var(--shadow-sm);--nc-effect-card-shadow-hover:var(--shadow-md);--sim-shadow-2:var(--shadow-sm);--sim-font:var(--nc-font-family-base);--sim-ff-mono:var(--nc-dm-mono-loaded,var(--nc-dm-mono-font,"DM Mono", ui-monospace, "Courier New", monospace))}[data-duotone-cover] img{filter:grayscale()contrast(1.08)}[data-duotone-cover] [data-duotone-overlay]{background-color:var(--sim-green-action);mix-blend-mode:multiply;opacity:.5}.v9-page-header{border-radius:var(--nc-radius-xl,16px);border:1px solid var(--sim-border);background:var(--sim-surface);box-shadow:var(--shadow-sm);transition:box-shadow var(--motion-slow) var(--motion-ease),transform var(--motion-slow) var(--motion-ease);flex-direction:column;gap:1rem;padding:1.25rem;display:flex;position:relative}@media (min-width:768px){.v9-page-header{flex-direction:row;gap:1.5rem;padding:1.75rem}}@media (min-width:1280px){.v9-page-header{gap:3rem}}.v9-page-header:hover{box-shadow:var(--shadow-md);transform:translateY(-1px)}.v9-avatar-box{border-radius:var(--nc-radius-xl,16px);background:var(--sim-surface-muted);z-index:0;flex-shrink:0;width:6rem;height:6rem;position:relative;overflow:hidden}@media (min-width:640px){.v9-avatar-box{width:8rem;height:8rem}}@media (min-width:1024px){.v9-avatar-box{width:10rem;height:10rem}}.v9-avatar-icon{color:var(--sim-text-3);justify-content:center;align-items:center;display:flex;position:absolute;inset:0}.v9-meta-chip{color:var(--sim-text-2);align-items:center;gap:.375rem;font-size:.75rem;font-weight:500;display:inline-flex}.v9-eyebrow{letter-spacing:.18em;text-transform:uppercase;color:var(--sim-green);font-size:.6875rem;font-weight:600;display:inline-block}.nc-Pagination .nc-Pagination__page,.nc-Pagination a[class*=inline-flex][class*=rounded-full],.nc-Pagination span[class*=inline-flex][class*=rounded-full]{border-radius:var(--nc-radius-md,8px)!important}@media (prefers-reduced-motion:reduce){.v9-page-header{transition:none}.v9-page-header:hover{transform:none}}@media print{#site-header,footer,.print\:hidden{display:none!important}.container{padding-top:0!important;padding-bottom:0!important}.simplo-resource{box-shadow:none!important;color:#111!important;background:#fff!important;border:none!important;border-radius:0!important;margin:0!important}.simplo-resource:before{content:"simplo.cl · Recurso gratuito para tu pyme";letter-spacing:.08em;text-transform:uppercase;color:#059669;border-bottom:1px solid #e5e5e0;margin-bottom:16px;padding-bottom:8px;font-size:11px;display:block}.simplo-resource:after{content:"Descargado de simplo.cl · Documento referencial — verifica los valores vigentes al usarlo";color:#8a8a84;border-top:1px solid #e5e5e0;margin-top:24px;padding-top:12px;font-size:10px;display:block}.simplo-resource table,.simplo-resource section,.simplo-resource tr,.simplo-resource [data-print-keep-together]{page-break-inside:avoid}.simplo-resource thead{display:table-header-group}.simplo-resource h2,.simplo-resource h3{page-break-inside:avoid;page-break-after:avoid}.simplo-resource a[href]:after{content:""}[data-resource-gate=locked] [data-gate-blur],[data-resource-gate=locked] [data-gate-fade]{display:none!important}[data-resource-gate=locked] [data-gate-lock-note]{color:#56585f!important;border:1px dashed #c9cace!important;border-radius:8px!important;margin-top:12px!important;padding:10px 12px!important;font-size:11px!important;font-weight:400!important;display:block!important}[data-resource-gate=locked] [data-gate-lock-note]>span{display:none!important}[data-resource-gate=locked] [data-gate-lock-note]:after{content:" — el resto se desbloquea en simplo.cl dejando tu 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