ABSTRACT. Time delays pose an important challenge in networked control systems, which are now ubiquitous. Focusing on switched systems, we introduce a framework that provides an upper bound for errors caused by switching delays. Our framework is based on approximate bisimulation, a notion that has been previously utilized mainly for symbolic (discrete) abstrac- tion of state spaces. Notable in our framework is that, in deriving an approximate bisimulation and thus an error bound, we use a simple incremental stability assumption (namely δ-GUAS) that does not itself refer to time delays. That this is the same assumption used for state-space discretization enables a two-step workflow for control synthesis for switched systems, in which a single Lyapunov-type stability certificate serves for two different purposes of state discretization and coping with time delays. We demonstrate the proposed framework with a boost DC-DC converter, a common example of switched systems.