Executive Decree on the Cantonal Contribution per Section of Municipal School for the Year 2026

1 For the year 2026, the reference amount for calculating the lump-sum contribution for kindergarten and primary school sections, which considers teaching activities provided by tenured teachers and teachers of plastic arts, physical education, and music, is established as follows

a) 81,736 francs per kindergarten section with meal service;

b) 8,000 francs per kindergarten section without meal service;

c) 83,834 francs per primary school section.

2 The number of sections shall be determined based on those of the 2025/2026 school year to the extent of 2/3 and those of the 2026/2027 school year to the extent of 1/3.

3 Starting from the reference amount referred to in paragraph 1, the annual contribution shall be calculated based on the provisions of Article 11 of the Law on Intermunicipal Financial Equalization of 25 June 2002. The contribution shall be linearly reduced by 6,000 francs for each section, with the exception of those referred to in paragraph 1 letter b.

1 For the year 2026, the following reference amounts for specific contributions are defined

a) 2,670 francs for each weekly teaching unit provided by a support teacher funded by the municipality. For optional support teachers for whom the cantonal contribution has been requested and granted, the amounts are reduced according to the financial strength index as follows: a 20% reduction for municipalities in the lower-middle band, 30% for municipalities in the upper-middle band, 50% for municipalities in the lower-high band, and 60% for municipalities in the upper-high band;

b) 1,330 francs for each week of substitute teaching in kindergarten without meals, solely for absences related to seniority leave;

c) 1,535 francs for each week of substitute teaching in kindergarten with meals and in primary school, solely for absences related to seniority leave;

d) the full cost of actual substitute teaching for the permanent teacher temporarily called upon to perform departmental duties.

2 The contribution referred to in paragraph 1 letter a is calculated based on 2/3 of the weekly teaching units of the 2025/26 school year and 1/3 of the 2026/27 school year.

3 The other contributions referred to in paragraph 1 letters b and c are calculated based on actual units (months of competence relating to the 2025/26 and 2026/27 school years).

4 Starting from the reference amounts referred to in paragraph 1, the contributions are calculated based on the provisions of Article 11 of the Law on Intermunicipal Financial Equalization of 25 June 2002 and are reduced as follows

a) by 188 francs for each teaching unit for those referred to in paragraph 1 letter a;

b) by 93 francs for each week for those referred to in paragraph 1 letter b;

c) by 107 francs for each week for those referred to in paragraph 1 letter c.

1 Contributions at the expense of the Canton are calculated and authorized by the Section for Municipal Schools of the Department of Education, Culture and Sport. They are paid in three installments (April, August, November), as a rule, to the municipality of origin of the pupils. Balances and adjustments are calculated and paid in the following year.

2 For school consortia and contracted municipalities, the calculation of contributions is carried out by applying, as a rule, the financial strength of the respective municipality proportionally to the number of pupils present on September 30.

Appeals against decisions concerning contributions may be lodged with the Council of State, and appeals against decisions of the Council of State may be lodged with the Cantonal Administrative Court.

This Executive Decree enters into force on January 1, 2026, and has a duration of one year.

Published in BU 2026, 1.