Employers pay for their employees a contribution to cover the cost of health care. This contribution that is a percentage of their income, is paid to the Tax authorities.
If you are self-employed or an entrepreneur you will have to pay this contribution of about 6-7 % (depending on your situation) yourself to the Tax Authorities. The contribution you have to pay is maximized to about 3.300 – 4.100 € per year (2021). Check with your financial adviser for details.