<div style="position: relative; padding: 20px; background-color: green;">
 <div style="position: absolute; top:0; left: 0; width: 30px; height: 30px; background-color: red;">
  …
 </div>
</div>

<div style="position: relative; padding: 20px; background-color: green; green; zoom: 1;">
 <div style="position: absolute; top:0; left: 0; width: 30px; height: 30px; background-color: red;">
  …
 </div>
</div>