Under the simplified lump-sum tax regime, health insurance is calculated based on revenue tiers linked to average wages rather than actual profits.

The lump-sum tax system ignores business expenses entirely and taxes raw revenue at rates between three and seventeen percent. For these entrepreneurs, health insurance is not a percentage of profit. Instead, it is a fixed monthly sum determined by three revenue tiers. These tiers are calculated as a percentage of the national average wage, making it highly attractive for service providers with low overhead costs.