@import "https://fonts.googleapis.com/css2?family=DM+Sans:wght@400;500;600;700&display=swap";
.freelance-guide{--ft-ink:#1d241f;--ft-muted:#646a63;--ft-line:#e2e5df;--ft-pink:#f3a8c5;color:var(--ft-ink);-webkit-font-smoothing:antialiased;background:#fff;padding-top:95px;padding-bottom:110px;font-family:DM Sans,Arial,sans-serif}.freelance-guide *{box-sizing:border-box}.freelance-guide h1,.freelance-guide h2,.freelance-guide h3,.freelance-guide p,.freelance-guide figure{margin:0}.freelance-guide a{color:inherit}.freelance-guide a:focus-visible,.freelance-guide button:focus-visible,.freelance-guide input:focus-visible,.freelance-guide summary:focus-visible{outline-offset:5px;outline:2px solid #39512d}.freelance-guide .ft-container{width:min(1240px,100% - 96px);margin-inline:auto}.freelance-guide .ft-eyebrow{letter-spacing:.09em;text-transform:uppercase;font-size:11px;font-weight:600;line-height:1.5}.freelance-guide .ft-breadcrumb{color:var(--ft-muted);gap:12px;margin-bottom:58px;font-size:12px;display:flex}.freelance-guide .ft-breadcrumb a{text-decoration:none}.freelance-guide .ft-hero{padding-top:52px}.freelance-guide .ft-hero h1{letter-spacing:-.07em;margin:22px 0 30px;font-size:clamp(64px,7.6vw,112px);font-weight:400;line-height:.98}.freelance-guide .ft-hero h1 span{color:#7d8479}.freelance-guide .ft-hero-bottom{justify-content:space-between;align-items:end;gap:32px;margin-bottom:48px;display:flex}.freelance-guide .ft-hero-bottom p{letter-spacing:-.025em;font-size:21px;line-height:1.5}.freelance-guide .ft-pill{background:var(--ft-ink);color:#fff;white-space:nowrap;border-radius:100px;justify-content:center;align-items:center;gap:32px;padding:17px 24px;font-size:13px;text-decoration:none;transition:background .2s;display:inline-flex}.freelance-guide .ft-pill:hover{background:#3a483b}.freelance-guide .ft-hero-image{background:#433d2f;border-radius:18px;height:clamp(360px,44vw,570px);position:relative;overflow:hidden}.freelance-guide .ft-hero-image img{object-fit:cover;object-position:center 57%;width:100%;height:100%}.freelance-guide .ft-hero-image:after{content:"";background:linear-gradient(#0000,#0a110a61);position:absolute;inset:40% 0 0}.freelance-guide .ft-hero-image figcaption{z-index:1;color:#fff;letter-spacing:-.04em;font-size:30px;line-height:1.15;position:absolute;bottom:34px;left:36px}.freelance-guide .ft-byline{color:var(--ft-muted);border-bottom:1px solid var(--ft-line);flex-wrap:wrap;gap:20px;padding:22px 0;font-size:11px;display:flex}.freelance-guide .ft-byline span:last-child{margin-left:auto}.freelance-guide .ft-reading-layout{grid-template-columns:270px minmax(0,700px);justify-content:space-between;align-items:start;gap:64px;margin-top:80px;display:grid}.freelance-guide .ft-sidebar{flex-direction:column;gap:22px;max-height:calc(100dvh - 112px);display:flex;position:sticky;top:92px}.freelance-guide .ft-contents{scrollbar-width:thin;overscroll-behavior:contain;flex:auto;min-height:70px;overflow:auto}.freelance-guide .ft-contents .ft-eyebrow{background:#fff;padding-bottom:14px;position:sticky;top:0}.freelance-guide .ft-contents ol{margin:0;padding:0;list-style:none}.freelance-guide .ft-contents a{color:#555d53;gap:15px;padding:6px 0;font-size:12px;line-height:1.4;text-decoration:none;display:flex}.freelance-guide .ft-contents a span{color:#9a9f95;padding-top:2px;font-size:10px}.freelance-guide .ft-contents a:hover{color:#111;text-underline-offset:4px;text-decoration:underline}.freelance-guide .ft-signup{border-top:1px solid var(--ft-line);flex:none;padding-top:21px}.freelance-guide .ft-signup .ft-eyebrow{font-size:9px}.freelance-guide .ft-signup h2{letter-spacing:-.055em;margin:10px 0;font-size:31px;font-weight:400;line-height:1.02}.freelance-guide .ft-signup p{max-width:245px;color:var(--ft-muted);margin-bottom:13px;font-size:12px;line-height:1.5}.freelance-guide .ft-signup input{width:100%;font:inherit;color:var(--ft-ink);background:#fff;border:1px solid #cbd0c6;border-radius:7px;padding:11px 12px;font-size:12px}.freelance-guide .ft-signup button{background:var(--ft-ink);color:#fff;width:100%;font:inherit;cursor:pointer;border:0;border-radius:7px;margin-top:7px;padding:12px;font-size:12px}.freelance-guide .ft-signup button:disabled{opacity:.6;cursor:wait}.freelance-guide .ft-signup small{color:var(--ft-muted);margin-top:9px;font-size:9px;line-height:1.5;display:block}.freelance-guide .ft-signup-status{font-size:11px;line-height:1.5}.freelance-guide .ft-signup-status:not(:empty){margin-top:9px}.freelance-guide .ft-signup-status a{text-decoration:underline;display:block}.freelance-guide .ft-sr-only{clip:rect(0,0,0,0);white-space:nowrap;width:1px;height:1px;position:absolute;overflow:hidden}.freelance-guide .ft-article{min-width:0}.freelance-guide .ft-article p{color:#50584f;letter-spacing:-.012em;margin-bottom:20px;font-size:17px;line-height:1.85}.freelance-guide .ft-article strong{color:var(--ft-ink);font-weight:600}.freelance-guide .ft-article a{text-underline-offset:4px;-webkit-text-decoration:underline #acb4a8;text-decoration:underline #acb4a8}.freelance-guide .ft-intro>p:first-child{color:var(--ft-ink);letter-spacing:-.035em;font-size:28px;line-height:1.4}.freelance-guide .ft-article .ft-fine{color:var(--ft-muted);font-size:12px;line-height:1.7}.freelance-guide .ft-chapter{padding-top:72px;scroll-margin-top:108px}.freelance-guide .ft-chapter>.ft-eyebrow{color:#787f73;margin-bottom:18px;font-size:10px}.freelance-guide .ft-chapter h2{letter-spacing:-.055em;white-space:pre-line;margin-bottom:30px;font-size:clamp(35px,3.6vw,51px);font-weight:400;line-height:1.08}.freelance-guide .ft-article h3{letter-spacing:-.035em;margin:28px 0 12px;font-size:24px;font-weight:500;line-height:1.25}.freelance-guide .ft-article .ft-source{color:#757c70;font-size:11px;line-height:1.7}.freelance-guide .ft-callout{background:#f1f2e9;border-radius:12px;margin:30px 0;padding:30px}.freelance-guide .ft-callout .ft-eyebrow{font-size:9px}.freelance-guide .ft-callout p{color:#303b2e;letter-spacing:-.045em;margin:12px 0 0;font-size:27px;line-height:1.35}.freelance-guide .ft-callout small{color:#626a5c;margin-top:16px;font-size:11px;line-height:1.6;display:block}.freelance-guide .ft-math{border:1px solid var(--ft-line);border-radius:12px;margin:30px 0;padding:24px 28px}.freelance-guide .ft-math>span{text-transform:uppercase;letter-spacing:.06em;font-size:10px}.freelance-guide .ft-math div{border-bottom:1px solid var(--ft-line);justify-content:space-between;align-items:center;gap:20px;padding:20px 0;font-size:14px;display:flex}.freelance-guide .ft-math strong{letter-spacing:-.04em;font-size:25px;font-weight:400}.freelance-guide .ft-math small{color:var(--ft-muted);margin-top:16px;font-size:11px;display:block}.freelance-guide .ft-table-wrap{width:100%;margin:28px 0;overflow-x:auto}.freelance-guide table{border-collapse:collapse;text-align:left;width:100%;font-size:14px}.freelance-guide caption{text-align:left;color:var(--ft-muted);padding-bottom:12px;font-size:11px}.freelance-guide th{color:#48513f;background:#f2f3ed;font-weight:500}.freelance-guide th,.freelance-guide td{border-bottom:1px solid var(--ft-line);vertical-align:top;padding:15px 16px;line-height:1.6}.freelance-guide .ft-states{border-block:1px solid var(--ft-line);margin-top:25px}.freelance-guide summary{cursor:pointer}.freelance-guide .ft-states summary{justify-content:space-between;gap:16px;padding:20px 0;font-size:14px;list-style:none;display:flex}.freelance-guide .ft-states>div{grid-template-columns:repeat(3,minmax(0,1fr));gap:12px;padding:0 0 24px;display:grid}.freelance-guide .ft-states a{font-size:11px}.freelance-guide .ft-chapter-image{margin:30px 0}.freelance-guide .ft-chapter-image img{object-fit:cover;object-position:center 57%;border-radius:12px;width:100%;height:400px}.freelance-guide .ft-chapter-image figcaption{color:var(--ft-muted);margin-top:10px;font-size:11px}.freelance-guide .ft-bag-image img{object-position:center 48%;height:440px}.freelance-guide .ft-expense-list>div{border-bottom:1px solid var(--ft-line);padding:0 0 8px}.freelance-guide .ft-article ul{margin:24px 0;padding-left:20px}.freelance-guide .ft-article li{color:#50584f;margin-bottom:16px;padding-left:5px;font-size:16px;line-height:1.8}.freelance-guide .ft-steps{margin:26px 0;padding-left:24px}.freelance-guide .ft-steps p{margin:7px 0 20px}.freelance-guide .ft-voice{background:#e8eccf;border-radius:14px;margin:32px 0 0;padding:32px}.freelance-guide .ft-voice h3{margin:20px 0;font-size:30px;line-height:1.25}.freelance-guide .ft-voice p{font-size:14px;line-height:1.7}.freelance-guide .ft-voice a{font-size:13px}.freelance-guide .ft-calculator-links{grid-template-columns:1fr 1fr;gap:16px;margin:28px 0;display:grid}.freelance-guide .ft-calculator-links a{border:1px solid var(--ft-line);border-radius:10px;flex-direction:column;gap:25px;padding:23px;text-decoration:none;display:flex}.freelance-guide .ft-calculator-links a:hover{background:#f3f4ee}.freelance-guide .ft-calculator-links span{color:var(--ft-muted);font-size:11px}.freelance-guide .ft-calculator-links strong{letter-spacing:-.035em;font-size:18px;font-weight:400;line-height:1.3}.freelance-guide .ft-faq details{border-bottom:1px solid var(--ft-line)}.freelance-guide .ft-faq summary{justify-content:space-between;gap:24px;padding:23px 0;font-size:17px;line-height:1.5;list-style:none;display:flex}.freelance-guide summary::-webkit-details-marker{display:none}.freelance-guide details[open]>summary>span{transform:rotate(45deg)}.freelance-guide .ft-faq details p{font-size:15px}.freelance-guide .ft-editor-note{border-top:0;padding-top:30px}.freelance-guide .ft-outro{text-align:center;background:#f1f2e9;border-radius:18px;margin-top:115px;padding:90px 36px}.freelance-guide .ft-outro h2{letter-spacing:-.065em;margin:26px 0;font-size:clamp(48px,5.5vw,78px);font-weight:400;line-height:1.05}.freelance-guide .ft-outro h2 span{color:#808970}.freelance-guide .ft-outro>p:not(.ft-eyebrow){color:#5e6756;max-width:500px;margin:0 auto 30px;font-size:16px;line-height:1.8}.freelance-guide .ft-related{margin-top:110px}.freelance-guide .ft-related-heading{justify-content:space-between;align-items:end;gap:24px;margin-bottom:32px;display:flex}.freelance-guide .ft-related-heading h2{letter-spacing:-.06em;font-size:clamp(42px,4.7vw,64px);font-weight:400;line-height:1.1}.freelance-guide .ft-related-heading p{color:var(--ft-muted);padding-bottom:6px;font-size:14px}.freelance-guide .ft-related-grid{grid-template-columns:1.05fr 1fr;gap:24px;display:grid}.freelance-guide .ft-card-stack{gap:24px;display:grid}.freelance-guide .ft-image-card{color:#fff;background:#433d2f;border-radius:14px;height:290px;text-decoration:none;display:block;position:relative;overflow:hidden}.freelance-guide .ft-card-tall{height:604px}.freelance-guide .ft-image-card img{object-fit:cover;width:100%;height:100%;transition:transform .4s}.freelance-guide .ft-image-card:hover img{transform:scale(1.025)}.freelance-guide .ft-image-card:after{content:"";background:linear-gradient(#00000080,#0000 80%);position:absolute;inset:0}.freelance-guide .ft-image-card>div{z-index:1;position:absolute;top:28px;left:28px;right:28px}.freelance-guide .ft-image-card div>span{margin-bottom:9px;font-size:11px;display:block}.freelance-guide .ft-image-card h3{letter-spacing:-.045em;font-size:31px;font-weight:400;line-height:1.15}.freelance-guide .ft-card-stack .ft-image-card:last-child img{object-position:center 70%}.freelance-guide .ft-all-guides{border-bottom:1px solid #aab2a3;margin-top:25px;padding-bottom:5px;font-size:13px;text-decoration:none;display:inline-block}@media (min-width:901px) and (max-height:720px){.freelance-guide .ft-sidebar{gap:14px}.freelance-guide .ft-signup{padding-top:14px}.freelance-guide .ft-signup h2{font-size:28px}.freelance-guide .ft-signup p{margin-bottom:10px;font-size:11px}}@media (min-width:901px) and (max-height:530px){.freelance-guide .ft-sidebar{max-height:none;position:static}.freelance-guide .ft-contents{overflow:visible}}@media (max-width:1050px){.freelance-guide .ft-reading-layout{grid-template-columns:235px minmax(0,1fr);gap:42px}.freelance-guide .ft-image-card h3{font-size:27px}}@media (max-width:900px){.freelance-guide .ft-container{width:calc(100% - 48px)}.freelance-guide .ft-reading-layout{grid-template-columns:1fr;gap:48px;margin-top:45px}.freelance-guide .ft-sidebar{grid-template-columns:1fr 1fr;gap:30px;max-height:none;display:grid;position:static}.freelance-guide .ft-contents{max-height:330px}.freelance-guide .ft-signup{border-top:0;border-left:1px solid var(--ft-line);padding:0 0 0 25px}.freelance-guide .ft-article{max-width:700px;margin-inline:auto}.freelance-guide .ft-chapter h2{font-size:44px}.freelance-guide .ft-hero-bottom p{font-size:18px}.freelance-guide .ft-hero h1{font-size:76px}.freelance-guide .ft-byline span:last-child{display:none}.freelance-guide .ft-related-heading{flex-direction:column;align-items:start;gap:15px}}@media (max-width:560px){.freelance-guide{padding-bottom:64px}.freelance-guide .ft-hero{padding-top:30px}.freelance-guide .ft-breadcrumb{margin-bottom:38px;font-size:11px}.freelance-guide .ft-hero h1{letter-spacing:-.065em;margin-top:20px;font-size:clamp(51px,12.5vw,70px)}.freelance-guide .ft-hero-bottom{flex-direction:column;align-items:start;gap:24px;margin-bottom:30px}.freelance-guide .ft-desktop-break{display:none}.freelance-guide .ft-hero-bottom p{font-size:17px}.freelance-guide .ft-pill{padding:15px 21px;font-size:12px}.freelance-guide .ft-hero-image{border-radius:12px;height:410px}.freelance-guide .ft-hero-image img{object-position:63% center}.freelance-guide .ft-hero-image figcaption{font-size:25px;bottom:25px;left:22px}.freelance-guide .ft-byline{gap:12px;font-size:10px}.freelance-guide .ft-sidebar{display:block}.freelance-guide .ft-contents{max-height:230px;margin-bottom:28px}.freelance-guide .ft-signup{background:#f1f2e9;border-left:0;border-radius:12px;padding:23px}.freelance-guide .ft-signup h2 br{display:none}.freelance-guide .ft-signup h2{font-size:31px}.freelance-guide .ft-signup p{max-width:none;font-size:13px}.freelance-guide .ft-signup input{font-size:16px}.freelance-guide .ft-signup small{font-size:10px}.freelance-guide .ft-chapter{padding-top:54px}.freelance-guide .ft-chapter h2{font-size:37px}.freelance-guide .ft-intro>p:first-child{font-size:24px}.freelance-guide .ft-article p{font-size:16px;line-height:1.8}.freelance-guide .ft-callout{padding:24px}.freelance-guide .ft-callout p{font-size:23px;line-height:1.4}.freelance-guide .ft-math{padding:20px}.freelance-guide .ft-math div{gap:12px;font-size:12px}.freelance-guide .ft-math strong{font-size:23px}.freelance-guide th,.freelance-guide td{padding:12px 10px;font-size:12px}.freelance-guide .ft-states>div{grid-template-columns:1fr 1fr}.freelance-guide .ft-chapter-image img{height:330px}.freelance-guide .ft-voice{padding:25px}.freelance-guide .ft-voice h3{font-size:26px}.freelance-guide .ft-calculator-links{grid-template-columns:1fr}.freelance-guide .ft-calculator-links a{gap:12px}.freelance-guide .ft-outro{margin-top:65px;padding:58px 22px}.freelance-guide .ft-outro h2{font-size:43px}.freelance-guide .ft-related{margin-top:65px}.freelance-guide .ft-related-grid{grid-template-columns:1fr;gap:18px}.freelance-guide .ft-card-stack{gap:18px}.freelance-guide .ft-card-tall{height:440px}.freelance-guide .ft-image-card h3{font-size:30px}}@media (prefers-reduced-motion:reduce){.freelance-guide *{transition:none!important}}