Basis for assessment: Personal and financial situation on 1 January in the year of application. Period of assessment: last definitive tax assessment. The application must be made by 31 May with your local social insurance office (SVA-Gemeindezweigstelle) in the year prior to the one for which you are requesting premium reductions (i.e. by 31 May 2005 for premium reductions in 2006). Relevant income: Taxable income + 20% of taxable assets (cantonal taxes) Annual premium reduction: Indicative annual premiums: CHF 2,850.- (adults) CHF 2,850.- (young adults in education, 19-25 years of age) CHF 800.- (children) Calculation: Indicative premiums (total for all family members) - Premium limit (11%) of the relevant income = Premium discount If there is a claim to discounts according to the calculations, children and young adults (age 19-25) in education receive at least half of the basic insurance premium for the initial year. Individuals claiming supplementary benefits (EL) will be granted the average premium defined by the FOSS for canton Aargau with the right to supplementary benefits. Recipients of welfare/income support are entitled to the full premium reduction.