diff --git a/src/App.tsx b/src/App.tsx
index 772c9c0..b1ec526 100644
--- a/src/App.tsx
+++ b/src/App.tsx
@@ -45,7 +45,7 @@ export function App() {
               {saveError && <span className="text-danger" title={saveError}>⚠ Save failed</span>}
             </div>
             <button className="kofi-header-btn" onClick={() => setKofiOpen(true)}>
-              ☕ Donate
+              ☕ <span className="kofi-label">Donate</span>
             </button>
             <button
               className="hamburger-btn"
diff --git a/src/components/charts/ChartSidebar.tsx b/src/components/charts/ChartSidebar.tsx
index c5cab5e..82533c4 100644
--- a/src/components/charts/ChartSidebar.tsx
+++ b/src/components/charts/ChartSidebar.tsx
@@ -36,7 +36,7 @@ export function ChartSidebar({ tab, defaultRangeStart, defaultRangeEnd }: {
             key={c.id}
             config={c}
             onChange={(patch) => updateLedgerChart(tab, c.id, patch)}
-            onRemove={(charts?.length ?? 0) > 1 ? () => removeLedgerChart(tab, c.id) : undefined}
+            onRemove={() => removeLedgerChart(tab, c.id)}
             defaultRangeStart={defaultRangeStart}
             defaultRangeEnd={defaultRangeEnd}
           />
@@ -55,7 +55,7 @@ export function ChartSidebar({ tab, defaultRangeStart, defaultRangeEnd }: {
           key={c.id}
           config={c}
           onChange={(patch) => updateChart(c.id, patch)}
-          onRemove={dashCharts.length > 1 ? () => removeChart(c.id) : undefined}
+          onRemove={() => removeChart(c.id)}
         />
       ))}
       <button className="btn" onClick={() => addChart()}>
diff --git a/src/components/spreadsheet/EntryForm.tsx b/src/components/spreadsheet/EntryForm.tsx
index c2d79dc..ceff076 100644
--- a/src/components/spreadsheet/EntryForm.tsx
+++ b/src/components/spreadsheet/EntryForm.tsx
@@ -94,6 +94,9 @@ export function WorkEntryForm({
   const [hours, setHours] = useState(initial?.hours?.toString() ?? '');
   const [rate, setRate] = useState(initial?.rate?.toString() ?? String(defaultRate));
   const [client, setClient] = useState(initial?.client ?? '');
+  const [paymentOutstanding, setPaymentOutstanding] = useState(
+    initial?.paymentOutstanding ?? true,
+  );
 
   const computedValue =
     mode === 'amount'
@@ -102,7 +105,7 @@ export function WorkEntryForm({
 
   const submit = (e: React.FormEvent) => {
     e.preventDefault();
-    const base: WorkDraft = { date, description: desc, client: client || undefined };
+    const base: WorkDraft = { date, description: desc, client: client || undefined, paymentOutstanding };
     if (mode === 'amount') base.amount = parseFloat(amount) || 0;
     else {
       base.hours = parseFloat(hours) || 0;
@@ -158,6 +161,15 @@ export function WorkEntryForm({
 
       <div className="text-muted text-sm">Value: <span className="mono">${computedValue.toFixed(2)}</span></div>
 
+      <label className="checkbox">
+        <input
+          type="checkbox"
+          checked={paymentOutstanding}
+          onChange={(e) => setPaymentOutstanding(e.target.checked)}
+        />
+        Payment outstanding (awaiting receipt)
+      </label>
+
       <div className="modal-footer">
         <button type="button" className="btn" onClick={onCancel}>Cancel</button>
         <button type="submit" className="btn btn-primary">Save</button>
diff --git a/src/components/spreadsheet/HierSpreadsheet.tsx b/src/components/spreadsheet/HierSpreadsheet.tsx
index e60eac7..efb7e49 100644
--- a/src/components/spreadsheet/HierSpreadsheet.tsx
+++ b/src/components/spreadsheet/HierSpreadsheet.tsx
@@ -6,7 +6,7 @@
 
 import { useState, useMemo, useCallback, useEffect, useRef } from 'react';
 import clsx from 'clsx';
-import type { HierNode } from '@/types';
+import type { HierNode, WorkEntry } from '@/types';
 import { fmtMoney } from '@/lib/format';
 
 export type ExpandLevel = 'year' | 'month' | 'day' | 'item';
@@ -20,6 +20,8 @@ interface Props {
   onDelete?: (node: HierNode) => void;
   /** Called when user clicks "+" on a day row; receives the ISO date string */
   onAddForDay?: (date: string) => void;
+  /** When provided, shows a payment-outstanding toggle on item rows */
+  onToggleOutstanding?: (node: HierNode) => void;
   /** Label for the value column (e.g. "Earned", "Paid", "Spent") */
   valueLabel: string;
 }
@@ -55,7 +57,7 @@ function filterEmpty(nodes: HierNode[]): HierNode[] {
     .map((n) => ({ ...n, children: filterEmpty(n.children) }));
 }
 
-export function HierSpreadsheet({ nodes, onView, onEdit, onDelete, onAddForDay, valueLabel }: Props) {
+export function HierSpreadsheet({ nodes, onView, onEdit, onDelete, onAddForDay, onToggleOutstanding, valueLabel }: Props) {
   const [expanded, setExpanded] = useState<Set<string>>(new Set());
   const [hideEmpty, setHideEmpty] = useState(false);
   const [selectedLevel, setSelectedLevel] = useState<ExpandLevel>('year');
@@ -168,7 +170,7 @@ export function HierSpreadsheet({ nodes, onView, onEdit, onDelete, onAddForDay,
             <tr>
               <th>Period / Item</th>
               <th className="num">{valueLabel}</th>
-              <th style={{ width: 80 }}></th>
+              <th style={{ width: onToggleOutstanding ? 110 : 80 }}></th>
             </tr>
           </thead>
           <tbody>
@@ -225,6 +227,19 @@ export function HierSpreadsheet({ nodes, onView, onEdit, onDelete, onAddForDay,
                           +
                         </button>
                       )}
+                      {isItem && onToggleOutstanding && (() => {
+                        const outstanding = !!(node.entry as WorkEntry)?.paymentOutstanding;
+                        return (
+                          <button
+                            className="btn btn-sm btn-ghost ss-outstanding-btn"
+                            data-outstanding={outstanding}
+                            title={outstanding ? 'Payment outstanding — click to mark received' : 'Click to mark payment outstanding'}
+                            onClick={() => onToggleOutstanding(node)}
+                          >
+                            {outstanding ? '⏳' : '·'}
+                          </button>
+                        );
+                      })()}
                       {isItem && onEdit && (
                         <button
                           className="btn btn-sm btn-ghost"
diff --git a/src/components/spreadsheet/InlineSheet.tsx b/src/components/spreadsheet/InlineSheet.tsx
index bb5aa3c..c42acfd 100644
--- a/src/components/spreadsheet/InlineSheet.tsx
+++ b/src/components/spreadsheet/InlineSheet.tsx
@@ -146,10 +146,11 @@ function RangeBar({
 type WorkDraft = {
   date: string; description: string; client: string;
   hours: string; rate: string; amount: string;
+  paymentOutstanding: boolean;
 };
 
 function blankWork(today: string, defaultRate: number): WorkDraft {
-  return { date: today, description: '', client: '', hours: '', rate: String(defaultRate), amount: '' };
+  return { date: today, description: '', client: '', hours: '', rate: String(defaultRate), amount: '', paymentOutstanding: true };
 }
 
 export function WorkSheet({
@@ -192,6 +193,7 @@ export function WorkSheet({
       hours,
       rate: hours != null ? rate : undefined,
       amount,
+      paymentOutstanding: draft.paymentOutstanding,
     });
     setDraft(blankWork(today, defaultRate));
   };
@@ -211,6 +213,7 @@ export function WorkSheet({
               <th className="ss-right">$/hr</th>
               <th className="ss-right">Flat $</th>
               <th className="ss-right">Value</th>
+              <th style={{ width: 56, textAlign: 'center' }} title="Payment outstanding">Unpaid</th>
               <th style={{ width: 40 }}></th>
             </tr>
           </thead>
@@ -245,6 +248,16 @@ export function WorkSheet({
               <td className="ss-right mono ss-value text-muted">
                 {draftValue > 0 ? fmtMoney(draftValue) : '—'}
               </td>
+              <td style={{ textAlign: 'center', padding: '0 4px' }}>
+                <button
+                  className="btn btn-sm btn-ghost ss-outstanding-btn"
+                  data-outstanding={draft.paymentOutstanding}
+                  title={draft.paymentOutstanding ? 'Marked unpaid — click to clear' : 'Click to mark unpaid'}
+                  onClick={() => setDraft({ ...draft, paymentOutstanding: !draft.paymentOutstanding })}
+                >
+                  {draft.paymentOutstanding ? '⏳' : '·'}
+                </button>
+              </td>
               <td className="ss-actions">
                 <button className="btn btn-sm btn-primary" onClick={addRow}
                   disabled={!draft.description.trim()} title="Add row">
@@ -255,7 +268,7 @@ export function WorkSheet({
 
             {filtered.length === 0 && (
               <tr>
-                <td colSpan={8} className="text-muted" style={{ textAlign: 'center', padding: 24 }}>
+                <td colSpan={9} className="text-muted" style={{ textAlign: 'center', padding: 24 }}>
                   No entries in this period
                 </td>
               </tr>
@@ -288,6 +301,16 @@ export function WorkSheet({
                       });
                     }} />
                   <td className="ss-right mono ss-value">{fmtMoney(val)}</td>
+                  <td style={{ textAlign: 'center', padding: '0 4px' }}>
+                    <button
+                      className="btn btn-sm btn-ghost ss-outstanding-btn"
+                      data-outstanding={!!e.paymentOutstanding}
+                      title={e.paymentOutstanding ? 'Payment outstanding — click to mark received' : 'Click to mark payment outstanding'}
+                      onClick={() => onUpdate(e.id, { paymentOutstanding: !e.paymentOutstanding })}
+                    >
+                      {e.paymentOutstanding ? '⏳' : '·'}
+                    </button>
+                  </td>
                   <td className="ss-actions">
                     <button className="btn btn-sm btn-ghost text-danger"
                       onClick={() => setDeleting(e.id)} title="Delete">
@@ -302,7 +325,7 @@ export function WorkSheet({
             <tr className="ss-total">
               <td colSpan={6}>Total</td>
               <td className="ss-right mono">{fmtMoney(total)}</td>
-              <td></td>
+              <td colSpan={2}></td>
             </tr>
           </tfoot>
         </table>
diff --git a/src/lib/format.ts b/src/lib/format.ts
index 5169631..08c537b 100644
--- a/src/lib/format.ts
+++ b/src/lib/format.ts
@@ -55,6 +55,39 @@ export function fmtPct(n: number): string {
   return (n * 100).toFixed(1) + '%';
 }
 
-export function todayISO(): string {
-  return new Date().toISOString().slice(0, 10);
+// ─── Timezone ────────────────────────────────────────────────────────────────
+
+let _tz: string | undefined;
+
+/** Called by the store whenever the timezone setting changes. */
+export function setActiveTZ(tz: string | undefined) { _tz = tz; }
+
+/**
+ * Returns the current date/time broken down in the active timezone.
+ * All date-sensitive calculations should use this instead of `new Date()` directly.
+ */
+export function nowInTZ(): {
+  year: number; monthIdx: number; day: number;
+  isoDate: string; isoMonth: string;
+} {
+  const d = new Date();
+  if (_tz) {
+    try {
+      const fmt = new Intl.DateTimeFormat('en-CA', {
+        timeZone: _tz, year: 'numeric', month: '2-digit', day: '2-digit',
+      });
+      const isoDate = fmt.format(d); // YYYY-MM-DD
+      const [year, month, day] = isoDate.split('-').map(Number);
+      return { year, monthIdx: month - 1, day, isoDate, isoMonth: isoDate.slice(0, 7) };
+    } catch { /* fall through to system time */ }
+  }
+  const year = d.getFullYear();
+  const monthIdx = d.getMonth();
+  const day = d.getDate();
+  const isoDate = `${year}-${String(monthIdx + 1).padStart(2, '0')}-${String(day).padStart(2, '0')}`;
+  return { year, monthIdx, day, isoDate, isoMonth: isoDate.slice(0, 7) };
+}
+
+export function todayISO(): string {
+  return nowInTZ().isoDate;
 }
diff --git a/src/pages/DashboardPage.tsx b/src/pages/DashboardPage.tsx
index 406a51f..d481d90 100644
--- a/src/pages/DashboardPage.tsx
+++ b/src/pages/DashboardPage.tsx
@@ -6,27 +6,57 @@ import { useMemo, useState } from 'react';
 import { useAppStore } from '@/store/appStore';
 import { aggregate } from '@/lib/stats/aggregate';
 import { calculateTax } from '@/lib/tax/calculate';
-import { fmtMoney, fmtMoneyShort } from '@/lib/format';
+import { fmtMoney, fmtMoneyShort, nowInTZ } from '@/lib/format';
 import { ChartPanel } from '@/components/charts/ChartPanel';
 import { Modal } from '@/components/common/Modal';
+import { workEntryValue } from '@/types';
 import type { DashboardWidget } from '@/types';
 
 const WIDGET_LABELS: Record<DashboardWidget, string> = {
   ytdWorkValue: 'YTD Work Value',
   ytdWorkProj: 'Work Value Projected',
-  ytdPayments: 'YTD Payments',
+  ytdDailyAvg: 'YTD Daily Average',
+  ytdPayments: 'YTD Payments Received',
   ytdPaymentsProj: 'Payments Projected',
+  expectedPayments: 'Expected Payments',
   ytdExpenses: 'YTD Expenses',
+  avgDailyExpenses: 'YTD Daily Average',
   ytdNet: 'YTD Net Income',
   ytdNetProj: 'Net Income Projected',
-  nextQuarterlyDue: 'Next Quarterly Due',
-  projectedAnnualTax: 'Projected Annual Tax',
-  ytdActualTax: 'YTD Actual Tax',
-  taxRemainingDue: 'Tax Remaining Due',
   avgMonthlyNet: 'Avg Monthly Net',
-  avgDailyWork: 'Avg Daily Work',
+  nextQuarterlyDue: 'Next Quarterly Due',
+  ytdActualTax: 'YTD Actual Tax',
+  projectedAnnualTax: 'Projected Annual Tax',
+  taxRemainingDue: 'Tax Remaining Due',
+  effectiveTaxRate: 'Effective Tax Rate',
 };
 
+// Pairs: actual widget + optional projected widget displayed together in one card
+type WidgetEntry = { actual: DashboardWidget; proj?: DashboardWidget };
+
+const WIDGET_GROUPS: { label: string; entries: WidgetEntry[] }[] = [
+  { label: 'Work', entries: [
+    { actual: 'ytdWorkValue', proj: 'ytdWorkProj' },
+    { actual: 'ytdDailyAvg' },
+  ]},
+  { label: 'Payments', entries: [
+    { actual: 'ytdPayments', proj: 'ytdPaymentsProj' },
+    { actual: 'expectedPayments' },
+  ]},
+  { label: 'Expenses', entries: [
+    { actual: 'ytdExpenses' },
+    { actual: 'avgDailyExpenses' },
+    { actual: 'ytdNet', proj: 'ytdNetProj' },
+    { actual: 'avgMonthlyNet' },
+  ]},
+  { label: 'Tax', entries: [
+    { actual: 'nextQuarterlyDue' },
+    { actual: 'ytdActualTax', proj: 'projectedAnnualTax' },
+    { actual: 'taxRemainingDue' },
+    { actual: 'effectiveTaxRate' },
+  ]},
+];
+
 export function DashboardPage() {
   const data = useAppStore((s) => s.data);
   const addChart = useAppStore((s) => s.addChart);
@@ -41,7 +71,7 @@ export function DashboardPage() {
     [data.workEntries, data.payments, data.expenses],
   );
 
-  const currentYear = new Date().getFullYear();
+  const { year: currentYear, isoDate: todayISO } = nowInTZ();
   const currentYearStats = stats.years.find((y) => y.label === String(currentYear));
 
   const taxInputs = data.taxInputs[currentYear] ?? { taxYear: currentYear, filingStatus: 'single' as const };
@@ -67,58 +97,57 @@ export function DashboardPage() {
 
   const nextQuarter = taxResult.quarterlySchedule.find((q) => !q.isPastDue);
 
-  // Year projection fraction (day-based for work/payment/expense projections)
-  const now = new Date();
-  const yearStart = new Date(now.getFullYear(), 0, 1).getTime();
-  const yearEnd = new Date(now.getFullYear() + 1, 0, 1).getTime();
-  const yearFrac = (now.getTime() - yearStart) / (yearEnd - yearStart);
-  const proj = (v: number) => (v > 0 && yearFrac > 0 && yearFrac < 1) ? v / yearFrac : null;
+  // Days elapsed since Jan 1 (inclusive), using noon-UTC to avoid DST drift
+  const jan1Noon = Date.parse(`${currentYear}-01-01T12:00:00Z`);
+  const todayNoon = Date.parse(`${todayISO}T12:00:00Z`);
+  const daysElapsed = Math.max(1, Math.floor((todayNoon - jan1Noon) / 86400000) + 1);
+  const daysInYear = (currentYear % 4 === 0 && (currentYear % 100 !== 0 || currentYear % 400 === 0)) ? 366 : 365;
+  const dailyProj = (v: number) => v / daysElapsed * daysInYear;
 
   const ytdWork = currentYearStats?.workValue ?? 0;
   const ytdPayments = currentYearStats?.payments ?? 0;
   const ytdExpenses = currentYearStats?.expenses ?? 0;
   const ytdNet = currentYearStats?.net ?? 0;
 
+  const dailyAvgWork = ytdWork / daysElapsed;
+  const dailyAvgExpenses = ytdExpenses / daysElapsed;
+
+  const projNet = dailyProj(ytdNet);
+  const avgMonthlyNetVal = currentYearStats?.avgPerChild ?? 0;
+  const outstandingVal = data.workEntries
+    .filter((e) => e.date.startsWith(String(currentYear)) && e.paymentOutstanding)
+    .reduce((s, e) => s + workEntryValue(e), 0);
+
   const widgets: Record<DashboardWidget, { value: string; sub?: string; className?: string }> = {
-    ytdWorkValue: { value: fmtMoneyShort(ytdWork) },
-    ytdWorkProj: { value: fmtMoneyShort(proj(ytdWork)), sub: 'full year est.' },
-    ytdPayments: { value: fmtMoneyShort(ytdPayments) },
-    ytdPaymentsProj: { value: fmtMoneyShort(proj(ytdPayments)), sub: 'full year est.' },
-    ytdExpenses: { value: fmtMoneyShort(ytdExpenses), className: 'negative' },
-    ytdNet: {
-      value: fmtMoneyShort(ytdNet),
-      className: ytdNet >= 0 ? 'positive' : 'negative',
-    },
-    ytdNetProj: { value: fmtMoneyShort(proj(ytdNet)), sub: 'full year est.' },
+    // ── Work (income) ──────────────────────────────────────────────────────────
+    ytdWorkValue: { value: fmtMoneyShort(ytdWork), className: 'positive' },
+    ytdWorkProj:  { value: fmtMoneyShort(dailyProj(ytdWork)), sub: 'full year est.', className: 'positive' },
+    ytdDailyAvg:  { value: fmtMoney(dailyAvgWork), sub: `over ${daysElapsed} days YTD`, className: 'positive' },
+    // ── Payments (income) ──────────────────────────────────────────────────────
+    ytdPayments:     { value: fmtMoneyShort(ytdPayments), className: 'positive' },
+    ytdPaymentsProj: { value: fmtMoneyShort(dailyProj(ytdPayments)), sub: 'full year est.', className: 'positive' },
+    expectedPayments: { value: fmtMoneyShort(outstandingVal), sub: 'work logged, payment pending', className: 'positive' },
+    // ── Expenses (cost) ────────────────────────────────────────────────────────
+    ytdExpenses:      { value: fmtMoneyShort(ytdExpenses), className: 'negative' },
+    avgDailyExpenses: { value: fmtMoney(dailyAvgExpenses), sub: `over ${daysElapsed} days YTD`, className: 'negative' },
+    // ── Net (conditional) ──────────────────────────────────────────────────────
+    ytdNet:        { value: fmtMoneyShort(ytdNet),        className: ytdNet >= 0 ? 'positive' : 'negative' },
+    ytdNetProj:    { value: fmtMoneyShort(projNet),       sub: 'full year est.', className: projNet >= 0 ? 'positive' : 'negative' },
+    avgMonthlyNet: { value: fmtMoneyShort(avgMonthlyNetVal), sub: `${currentYearStats?.childCount ?? 0} months`, className: avgMonthlyNetVal >= 0 ? 'positive' : 'negative' },
+    // ── Tax (cost / neutral) ───────────────────────────────────────────────────
     nextQuarterlyDue: {
       value: nextQuarter ? fmtMoneyShort(nextQuarter.remainingAmount) : '—',
       sub: nextQuarter ? `Q${nextQuarter.quarter} due ${nextQuarter.dueDate}` : 'All paid',
-    },
-    projectedAnnualTax: {
-      value: fmtMoneyShort(taxResult.totalFederalTax),
-      sub: 'full year est.',
       className: 'negative',
     },
-    ytdActualTax: {
-      value: fmtMoneyShort(ytdTaxResult.totalFederalTax),
-      sub: 'based on actual YTD',
-      className: 'negative',
-    },
-    taxRemainingDue: {
-      value: fmtMoneyShort(taxResult.remainingDue),
-      sub: 'after payments made',
-      className: 'negative',
-    },
-    avgMonthlyNet: {
-      value: fmtMoneyShort(currentYearStats?.avgPerChild ?? 0),
-      sub: `${currentYearStats?.childCount ?? 0} months`,
-    },
-    avgDailyWork: {
-      value: fmtMoneyShort(
-        [...stats.days.values()].reduce((s, d) => s + d.workValue, 0) /
-          Math.max(1, stats.days.size),
-      ),
-      sub: `${stats.days.size} days logged`,
+    ytdActualTax:      { value: fmtMoneyShort(ytdTaxResult.totalFederalTax), className: 'negative' },
+    projectedAnnualTax: { value: fmtMoneyShort(taxResult.totalFederalTax), sub: 'projected full year', className: 'negative' },
+    taxRemainingDue:   { value: fmtMoneyShort(ytdTaxResult.remainingDue), sub: 'actual tax vs. payments made', className: 'negative' },
+    effectiveTaxRate:  {
+      value: ytdTaxResult.grossReceipts > 0
+        ? `${(ytdTaxResult.totalFederalTax / ytdTaxResult.grossReceipts * 100).toFixed(1)}%`
+        : '—',
+      sub: 'total tax ÷ gross income',
     },
   };
 
@@ -138,15 +167,33 @@ export function DashboardPage() {
         </button>
       </div>
 
-      {/* Stat widgets */}
-      <div className="stat-grid">
-        {data.dashboard.widgets.map((w) => {
-          const def = widgets[w];
+      {/* Stat widgets — grouped horizontally */}
+      <div className="dashboard-groups">
+        {WIDGET_GROUPS.map((group) => {
+          const cards = group.entries.flatMap(({ actual, proj }) => {
+            const aActive = data.dashboard.widgets.includes(actual);
+            const pActive = !!proj && data.dashboard.widgets.includes(proj);
+            if (!aActive && !pActive) return [];
+            return [{ actual: aActive ? actual : proj!, proj: aActive && pActive ? proj : undefined }];
+          });
+          if (cards.length === 0) return null;
           return (
-            <div key={w} className={`stat-card ${def.className ?? ''}`}>
-              <div className="stat-label">{WIDGET_LABELS[w]}</div>
-              <div className="stat-value">{def.value}</div>
-              {def.sub && <div className="stat-sub">{def.sub}</div>}
+            <div key={group.label} className="dashboard-group">
+              <div className="dashboard-group-label">{group.label}</div>
+              <div className="stat-grid">
+                {cards.map(({ actual, proj }) => {
+                  const def = widgets[actual];
+                  const projDef = proj ? widgets[proj] : undefined;
+                  return (
+                    <div key={actual} className={`stat-card ${def.className ?? ''}`}>
+                      <div className="stat-label">{WIDGET_LABELS[actual]}</div>
+                      <div className="stat-value">{def.value}</div>
+                      {projDef && <div className="stat-proj">proj {projDef.value}</div>}
+                      {def.sub && <div className="stat-sub">{def.sub}</div>}
+                    </div>
+                  );
+                })}
+              </div>
             </div>
           );
         })}
@@ -159,7 +206,7 @@ export function DashboardPage() {
             key={c.id}
             config={c}
             onChange={(patch) => updateChart(c.id, patch)}
-            onRemove={data.dashboard.charts.length > 1 ? () => removeChart(c.id) : undefined}
+            onRemove={() => removeChart(c.id)}
           />
         ))}
       </div>
@@ -173,17 +220,23 @@ export function DashboardPage() {
         onClose={() => setConfigOpen(false)}
         footer={<button className="btn btn-primary" onClick={() => setConfigOpen(false)}>Done</button>}
       >
-        <div className="flex-col gap-2">
-          <p className="text-sm text-muted">Choose which stats appear at the top:</p>
-          {(Object.keys(WIDGET_LABELS) as DashboardWidget[]).map((w) => (
-            <label key={w} className="checkbox">
-              <input
-                type="checkbox"
-                checked={data.dashboard.widgets.includes(w)}
-                onChange={() => toggleWidget(w)}
-              />
-              {WIDGET_LABELS[w]}
-            </label>
+        <div className="flex-col gap-4">
+          {WIDGET_GROUPS.map((group) => (
+            <div key={group.label} className="flex-col gap-2">
+              <p className="text-sm" style={{ fontWeight: 600 }}>{group.label}</p>
+              {group.entries.flatMap(({ actual, proj }) =>
+                [actual, ...(proj ? [proj] : [])].map((w) => (
+                  <label key={w} className="checkbox">
+                    <input
+                      type="checkbox"
+                      checked={data.dashboard.widgets.includes(w)}
+                      onChange={() => toggleWidget(w)}
+                    />
+                    {WIDGET_LABELS[w]}
+                  </label>
+                ))
+              )}
+            </div>
           ))}
         </div>
       </Modal>
diff --git a/src/pages/LedgerPage.tsx b/src/pages/LedgerPage.tsx
index 805c7a1..ed2773b 100644
--- a/src/pages/LedgerPage.tsx
+++ b/src/pages/LedgerPage.tsx
@@ -14,7 +14,7 @@ import { ChartSidebar } from '@/components/charts/ChartSidebar';
 import { ResizableSplit } from '@/components/layout/ResizableSplit';
 import { Modal, ConfirmDialog } from '@/components/common/Modal';
 import { buildHierarchyForRange, buildHierarchy, aggregate } from '@/lib/stats/aggregate';
-import { fmtMoney, todayISO } from '@/lib/format';
+import { fmtMoney, todayISO, nowInTZ } from '@/lib/format';
 
 function yearStart() { return `${new Date().getFullYear()}-01-01`; }
 
@@ -148,6 +148,10 @@ function WorkTab({ startDate, setStartDate }: { startDate: string; setStartDate:
           onView={(n) => setEditing(n.entry as WorkEntry)}
           onEdit={(n) => setEditing(n.entry as WorkEntry)}
           onDelete={(n) => setDeleting(n.entry!.id)}
+          onToggleOutstanding={(n) => {
+            const e = n.entry as WorkEntry;
+            updateWorkEntry(e.id, { paymentOutstanding: !e.paymentOutstanding });
+          }}
         />
       </div>
 
@@ -606,13 +610,19 @@ const LEDGER_TILE_LABELS: Record<LedgerTile, string> = {
   avgMonth: 'Avg / month',
   yearProj: 'Year projected',
   thisMonth: 'This month',
-  avgDay: 'Avg / day',
+  avgDay: 'YTD daily avg',
   monthProj: 'Month projected',
   today: 'Today',
 };
 
 const ALL_LEDGER_TILES: LedgerTile[] = ['ytd', 'avgMonth', 'yearProj', 'thisMonth', 'avgDay', 'monthProj', 'today'];
 
+const METRIC_COLOR: Record<'workValue' | 'payments' | 'expenses', string> = {
+  workValue: 'positive',
+  payments: 'positive',
+  expenses: 'negative',
+};
+
 function PeriodSummaryRow({
   stats,
   metric,
@@ -626,10 +636,8 @@ function PeriodSummaryRow({
   tiles: LedgerTile[];
   onConfigure: () => void;
 }) {
-  const now = new Date();
-  const currentYear = String(now.getFullYear());
-  const currentMonth = now.toISOString().slice(0, 7);
-  const today = now.toISOString().slice(0, 10);
+  const { year: nowYear, monthIdx, day: nowDay, isoDate: today, isoMonth: currentMonth } = nowInTZ();
+  const currentYear = String(nowYear);
 
   const y = stats.years.find((x) => x.label === currentYear);
   const m = stats.months.get(currentMonth);
@@ -638,19 +646,23 @@ function PeriodSummaryRow({
   const yValue = y?.[metric] ?? 0;
   const mValue = m?.[metric] ?? 0;
 
-  const monthsElapsed = now.getMonth() + 1;
-  const dayOfMonth = now.getDate();
-  const daysInMonth = new Date(now.getFullYear(), now.getMonth() + 1, 0).getDate();
-  const yearStart = new Date(now.getFullYear(), 0, 1).getTime();
-  const yearEnd = new Date(now.getFullYear() + 1, 0, 1).getTime();
-  const yearFrac = (now.getTime() - yearStart) / (yearEnd - yearStart);
+  const monthsElapsed = monthIdx + 1;
+  const dayOfMonth = nowDay;
+  const daysInMonth = new Date(nowYear, monthIdx + 1, 0).getDate();
+  // Days elapsed since Jan 1 inclusive, using noon-UTC to avoid DST drift
+  const jan1Noon = Date.parse(`${nowYear}-01-01T12:00:00Z`);
+  const todayNoon = Date.parse(`${today}T12:00:00Z`);
+  const daysElapsed = Math.max(1, Math.floor((todayNoon - jan1Noon) / 86400000) + 1);
+  const daysInYear = (nowYear % 4 === 0 && (nowYear % 100 !== 0 || nowYear % 400 === 0)) ? 366 : 365;
+
+  const ytdDailyAvg = yValue / daysElapsed;
 
   const tileValues: Record<LedgerTile, number | null> = {
     ytd: yValue,
     avgMonth: yValue > 0 ? yValue / monthsElapsed : null,
-    yearProj: yValue > 0 && yearFrac > 0 && yearFrac < 1 ? yValue / yearFrac : null,
+    yearProj: yValue > 0 ? ytdDailyAvg * daysInYear : null,
     thisMonth: mValue,
-    avgDay: mValue > 0 ? mValue / dayOfMonth : null,
+    avgDay: yValue > 0 ? ytdDailyAvg : null,
     monthProj: mValue > 0 && dayOfMonth > 0 && dayOfMonth < daysInMonth
       ? (mValue / dayOfMonth) * daysInMonth
       : null,
@@ -671,16 +683,16 @@ function PeriodSummaryRow({
         {tiles.map((t) => {
           const value = tileValues[t];
           if (value == null) return null;
-          return <StatTile key={t} label={tileDisplayLabel[t]} value={value} />;
+          return <StatTile key={t} label={tileDisplayLabel[t]} value={value} className={METRIC_COLOR[metric]} />;
         })}
       </div>
     </div>
   );
 }
 
-function StatTile({ label, value }: { label: string; value: number }) {
+function StatTile({ label, value, className = '' }: { label: string; value: number; className?: string }) {
   return (
-    <div className="stat-card">
+    <div className={`stat-card ${className}`}>
       <div className="stat-label">{label}</div>
       <div className="stat-value">{fmtMoney(value)}</div>
     </div>
diff --git a/src/pages/SettingsPage.tsx b/src/pages/SettingsPage.tsx
index 852a0f0..6d43f39 100644
--- a/src/pages/SettingsPage.tsx
+++ b/src/pages/SettingsPage.tsx
@@ -2,19 +2,33 @@
  * Settings — themes, default rate, and manual file import/export.
  */
 
-import { useState } from 'react';
+import { useState, useMemo } from 'react';
 import { useAppStore } from '@/store/appStore';
 import { THEME_NAMES } from '@/themes/ThemeProvider';
 import type { ThemeName, ThemeMode } from '@/types';
 import { isT99Encrypted } from '@/lib/storage/vault';
 
+const ALL_TIMEZONES: string[] = (() => {
+  try { return Intl.supportedValuesOf('timeZone'); } catch { return []; }
+})();
+const BROWSER_TZ = Intl.DateTimeFormat().resolvedOptions().timeZone;
+
 export function SettingsPage() {
   const settings = useAppStore((s) => s.data.settings);
   const setTheme = useAppStore((s) => s.setTheme);
   const setDefaultRate = useAppStore((s) => s.setDefaultRate);
+  const setTimezone = useAppStore((s) => s.setTimezone);
   const exportFile = useAppStore((s) => s.exportFile);
   const importFile = useAppStore((s) => s.importFile);
 
+  const [tzSearch, setTzSearch] = useState('');
+  const filteredTZ = useMemo(
+    () => tzSearch.trim()
+      ? ALL_TIMEZONES.filter((tz) => tz.toLowerCase().includes(tzSearch.toLowerCase()))
+      : ALL_TIMEZONES,
+    [tzSearch],
+  );
+
   const [exportPwd, setExportPwd] = useState('');
 
   const [importFileObj, setImportFileObj] = useState<File | null>(null);
@@ -116,6 +130,52 @@ export function SettingsPage() {
         </div>
       </div>
 
+      {/* ─── Timezone ──────────────────────────────────────────────────── */}
+      <div className="card">
+        <div className="card-header"><span className="card-title">Timezone</span></div>
+        <p className="text-sm text-muted" style={{ marginBottom: 10 }}>
+          Used for date calculations and "today" boundaries.
+          Browser default: <strong>{BROWSER_TZ}</strong>
+        </p>
+        <div className="flex-col gap-2">
+          <div className="flex gap-2 items-center">
+            <input
+              className="input"
+              style={{ flex: 1 }}
+              placeholder="Search timezones…"
+              value={tzSearch}
+              onChange={(e) => setTzSearch(e.target.value)}
+            />
+            {settings.timezone && (
+              <button
+                className="btn btn-sm btn-ghost"
+                onClick={() => { setTimezone(undefined); setTzSearch(''); }}
+                title="Reset to browser default"
+              >
+                Reset
+              </button>
+            )}
+          </div>
+          <select
+            className="select"
+            size={6}
+            value={settings.timezone ?? ''}
+            onChange={(e) => setTimezone(e.target.value || undefined)}
+            style={{ width: '100%', height: 'auto' }}
+          >
+            <option value="">— Use browser default ({BROWSER_TZ})</option>
+            {filteredTZ.map((tz) => (
+              <option key={tz} value={tz}>{tz}</option>
+            ))}
+          </select>
+          {settings.timezone && (
+            <p className="text-sm text-muted">
+              Active: <strong>{settings.timezone}</strong>
+            </p>
+          )}
+        </div>
+      </div>
+
       {/* ─── Import / Export ───────────────────────────────────────────── */}
       <div className="card">
         <div className="card-header"><span className="card-title">Backup &amp; Restore</span></div>
diff --git a/src/pages/TaxPage.tsx b/src/pages/TaxPage.tsx
index 548f37f..019065b 100644
--- a/src/pages/TaxPage.tsx
+++ b/src/pages/TaxPage.tsx
@@ -8,7 +8,6 @@ import { useAppStore } from '@/store/appStore';
 import { calculateTax } from '@/lib/tax/calculate';
 import { availableTaxYears } from '@/lib/tax/brackets';
 import type { FilingStatus, TaxInputs, TaxTile } from '@/types';
-import { ChartSidebar } from '@/components/charts/ChartSidebar';
 import { Modal } from '@/components/common/Modal';
 import { fmtMoney, fmtMoneyShort, todayISO } from '@/lib/format';
 
@@ -113,10 +112,9 @@ export function TaxPage() {
     setNewPaymentNote('');
   };
 
-  return (
-    <div className="split-layout">
-      <div className="left">
-        {/* ─── Year / filing status / projection toggle ───────────────── */}
+  const left = (
+    <div className="flex-col gap-4">
+      {/* ─── Year / filing status / projection toggle ───────────────── */}
         <div className="card">
           <div className="flex items-center justify-between flex-wrap gap-3">
             <div className="flex items-center gap-2">
@@ -205,9 +203,9 @@ export function TaxPage() {
                   <div className="stat-label">{TAX_TILE_LABELS[t]}</div>
                   <div className="stat-value">{fmtMoneyShort(value)}</div>
                   {projValue !== undefined && (
-                    <div className="stat-sub">projected: {fmtMoneyShort(projValue)}</div>
+                    <div className="stat-proj">proj {fmtMoneyShort(projValue)}</div>
                   )}
-                  {sub && !projValue && <div className="stat-sub">{sub}</div>}
+                  {sub && <div className="stat-sub">{sub}</div>}
                 </div>
               );
             })}
@@ -430,13 +428,10 @@ export function TaxPage() {
             </div>
           </div>
         </div>
-      </div>
-
-      <div className="right">
-        <ChartSidebar tab="tax" />
-      </div>
     </div>
   );
+
+  return left;
 }
 
 function BreakdownRow({ label, value, proj, bold, highlight }: {
diff --git a/src/store/appStore.ts b/src/store/appStore.ts
index 263c1d2..132276e 100644
--- a/src/store/appStore.ts
+++ b/src/store/appStore.ts
@@ -26,7 +26,7 @@ import type {
 } from '@/types';
 import { uid } from '@/lib/id';
 import { Vault, deserializeT99 } from '@/lib/storage/vault';
-import { todayISO } from '@/lib/format';
+import { todayISO, setActiveTZ } from '@/lib/format';
 
 // ─── Defaults ────────────────────────────────────────────────────────────────
 
@@ -60,15 +60,19 @@ const defaultDashboard = (): DashboardConfig => ({
   widgets: [
     'ytdWorkValue',
     'ytdWorkProj',
+    'ytdDailyAvg',
     'ytdPayments',
     'ytdPaymentsProj',
+    'expectedPayments',
     'ytdExpenses',
+    'avgDailyExpenses',
     'ytdNet',
     'ytdNetProj',
     'nextQuarterlyDue',
-    'projectedAnnualTax',
     'ytdActualTax',
+    'projectedAnnualTax',
     'taxRemainingDue',
+    'effectiveTaxRate',
   ],
   workCharts: [defaultLedgerChart('workValue', 'Work Value by Day', 10)],
   paymentsCharts: [defaultLedgerChart('payments', 'Payments by Day')],
@@ -205,6 +209,7 @@ interface AppStore {
   // ─── Settings ─────────────────────────────────────────────────────────────
   setTheme: (theme: ThemeName, mode: ThemeMode) => void;
   setDefaultRate: (rate: number) => void;
+  setTimezone: (tz: string | undefined) => void;
 
   // ─── File import/export ───────────────────────────────────────────────────
   /** Export a backup. Without a password the file is unencrypted plaintext. */
@@ -281,6 +286,14 @@ export const useAppStore = create<AppStore>((set, get) => {
         ['ytdWorkValue', 'ytdPaymentsProj', 'ytdNetProj', 'ytdActualTax', 'taxRemainingDue'].includes(w),
       );
       if (!hasNewWidgets) data.dashboard.widgets = dd.widgets;
+      // Migrate: rename avgDailyWork → ytdDailyAvg, add avgDailyExpenses
+      data.dashboard.widgets = data.dashboard.widgets.map(
+        (w) => (w as string) === 'avgDailyWork' ? 'ytdDailyAvg' : w
+      ) as typeof data.dashboard.widgets;
+      if (!data.dashboard.widgets.includes('ytdDailyAvg')) data.dashboard.widgets.push('ytdDailyAvg');
+      if (!data.dashboard.widgets.includes('avgDailyExpenses')) data.dashboard.widgets.push('avgDailyExpenses');
+      if (!data.dashboard.widgets.includes('effectiveTaxRate')) data.dashboard.widgets.push('effectiveTaxRate');
+      setActiveTZ(data.settings.timezone);
       set({ vault, data, ready: true });
       // Apply any pending recurring expense occurrences
       setTimeout(() => get().applyRecurringExpenses(), 0);
@@ -506,6 +519,11 @@ export const useAppStore = create<AppStore>((set, get) => {
       mutate((d) => { d.settings.defaultRate = rate; });
     },
 
+    setTimezone: (tz) => {
+      setActiveTZ(tz);
+      mutate((d) => { d.settings.timezone = tz; });
+    },
+
     // ─── File import/export ─────────────────────────────────────────────────
 
     exportFile: async (password) => {
diff --git a/src/themes/global.css b/src/themes/global.css
index ec7660e..e13d728 100644
--- a/src/themes/global.css
+++ b/src/themes/global.css
@@ -444,10 +444,33 @@ a:hover { text-decoration: underline; }
 
 /* ─── Stats widgets ───────────────────────────────────────────────────────── */
 
+/* Horizontal group grid — always 4 columns, 2x2, or 1 column; never 3+1 */
+.dashboard-groups {
+  display: grid;
+  grid-template-columns: repeat(2, 1fr);
+  gap: 20px;
+  align-items: start;
+}
+@media (min-width: 1200px) {
+  .dashboard-groups { grid-template-columns: repeat(4, 1fr); }
+}
+@media (max-width: 540px) {
+  .dashboard-groups { grid-template-columns: 1fr; }
+}
+
+.dashboard-group-label {
+  font-size: 11px;
+  font-weight: 600;
+  color: var(--fg-muted);
+  text-transform: uppercase;
+  letter-spacing: 0.06em;
+  margin-bottom: 8px;
+}
+
 .stat-grid {
   display: grid;
-  grid-template-columns: repeat(auto-fit, minmax(180px, 1fr));
-  gap: 16px;
+  grid-template-columns: repeat(2, 1fr);
+  gap: 10px;
 }
 
 .stat-card {
@@ -455,9 +478,12 @@ a:hover { text-decoration: underline; }
   border: 1px solid var(--border);
   border-radius: var(--radius);
   padding: 14px;
+  min-height: 88px;
+  box-sizing: border-box;
 }
 .stat-card .stat-label { font-size: 11px; color: var(--fg-muted); text-transform: uppercase; letter-spacing: 0.5px; }
 .stat-card .stat-value { font-size: 24px; font-weight: 700; font-family: var(--font-mono); margin-top: 4px; }
+.stat-card .stat-proj { font-size: 13px; font-family: var(--font-mono); color: var(--fg-muted); margin-top: 3px; }
 .stat-card .stat-sub { font-size: 12px; color: var(--fg-muted); margin-top: 2px; }
 .stat-card.positive .stat-value { color: var(--success); }
 .stat-card.negative .stat-value { color: var(--danger); }
@@ -655,6 +681,10 @@ select.ss-input { cursor: pointer; }
 .ss-value { padding: 7px 10px; }
 .ss-actions { padding: 0 4px; text-align: center; white-space: nowrap; }
 
+/* Outstanding payment toggle */
+.ss-outstanding-btn { font-size: 14px; padding: 2px 6px; opacity: 0.4; }
+.ss-outstanding-btn[data-outstanding="true"] { opacity: 1; color: var(--warning, #f59e0b); }
+
 /* Existing data rows */
 .ss-row:hover { background: var(--bg-elev-2); }
 .ss-row:hover .ss-cell:hover { background: var(--accent-muted); }
@@ -829,7 +859,7 @@ select.ss-input { cursor: pointer; }
   .app-header { position: relative; }
   .hamburger-btn { display: inline-flex; }
   .header-status { margin-left: auto; }
-  .kofi-header-btn { display: none; }
+  .kofi-header-btn span.kofi-label { display: none; }
   .app-nav {
     display: none;
     flex-direction: column;
@@ -851,7 +881,6 @@ select.ss-input { cursor: pointer; }
 /* Small phones (≤640px) — extra compact spacing */
 @media (max-width: 640px) {
   .app-body { padding: 10px; }
-  .stat-grid { grid-template-columns: repeat(2, 1fr); }
   .stat-card .stat-value { font-size: 20px; }
   .timer-display { font-size: 36px; }
   .timer-earned { font-size: 20px; }
diff --git a/src/types/index.ts b/src/types/index.ts
index c615617..ac21898 100644
--- a/src/types/index.ts
+++ b/src/types/index.ts
@@ -27,6 +27,8 @@ export interface WorkEntry {
   rate?: number;
   /** Optional client/project tag */
   client?: string;
+  /** Payment has not yet been received for this work item */
+  paymentOutstanding?: boolean;
   createdAt: EpochMs;
   updatedAt: EpochMs;
 }
@@ -292,17 +294,20 @@ export interface DashboardConfig {
 export type DashboardWidget =
   | 'ytdWorkValue'
   | 'ytdWorkProj'
+  | 'ytdDailyAvg'
   | 'ytdPayments'
   | 'ytdPaymentsProj'
+  | 'expectedPayments'
   | 'ytdExpenses'
+  | 'avgDailyExpenses'
   | 'ytdNet'
   | 'ytdNetProj'
-  | 'nextQuarterlyDue'
-  | 'projectedAnnualTax'
-  | 'ytdActualTax'
-  | 'taxRemainingDue'
   | 'avgMonthlyNet'
-  | 'avgDailyWork';
+  | 'nextQuarterlyDue'
+  | 'ytdActualTax'
+  | 'projectedAnnualTax'
+  | 'taxRemainingDue'
+  | 'effectiveTaxRate';
 
 export type LedgerTile =
   | 'ytd'
@@ -355,6 +360,8 @@ export interface Settings {
   mode: ThemeMode;
   /** Default hourly rate, pre-fills timer & new work entries */
   defaultRate: number;
+  /** IANA timezone string e.g. "America/Chicago". Undefined = use browser default. */
+  timezone?: string;
 }
 
 /**