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Vaud 2026

Directive no. 21052 (May 2026) truncates the quota. The published deadline is 28 February 2027.

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The simplified denominator is 240 days at 100%, prorated by occupancy. 10/240 = 4.16%: truncation, not commercial rounding. This is the only canton where an official example confirms that truncation.

Channels: Swissdec ELM from version 5.3, the passerelle, or form 21051. In Swissdec, do not enter days abroad in the “days abroad” field: the withholding-tax salary transmitted would be reduced instead of the total gross.

After a formal notice, the fine can reach CHF 1,000, and CHF 10,000 in case of repetition or a serious case (art. 174 LIFD, art. 241 LI, art. 32 RIS).

Does Vaud round 4.166% to 4.17%?

Not in the directive's examples: 10/240 is declared as 4.16%. The other method is shown beside it and is not the Vaud rate.