A self-employed person (with the exception of a person whose income tax is equal to a flat-rate tax) is obliged to submit to all health insurance companies with which he or she was insured during the period a summary of the amount of the tax base, advances on insurance premiums paid, the assessment base and the insurance premiums calculated from this assessment base.

Employers are obliged to notify the health insurance company to which they pay the premiums within eight days of any change in their data (business name, legal form of legal entity, registered office, personal identification number and bank account number if they will be paying premiums from it; if the employer is a natural person, they must also provide their name, surname, birth number and permanent address), as well as the termination of their activities, the dissolution of the organisation or its entry into liquidation.

Obligation of employers to submit to each health insurance company with which their employees are insured, no later than on the day the premiums are due, a summary of premium payments containing the sum of the assessment bases of the employees insured with the respective health insurance company, the total amount of premiums calculated as the sum of premiums of individual employees insured with the respective health insurance company and the number of employees to whom the data relate.