As of January 1, 2018, the report on the calculation and transfer of mandatory health insurance premiums (form MED08) and the nominal roll of insured employed persons (form 2-03/l) will be unified. They will be both included in the report on the deduction of the income tax, mandatory health insurance premiums and mandatory state social insurance contributions (model form IPC 18).

According to the National Health Insurance Company, the information about the modification of the labor relations and the sum of calculated and deducted premiums will be presented monthly to the State Tax Service, by the date of 25 of the month coming after the respective month.

If a disease or disorder appears before the date of presenting the IPC18 form, the entity will immediately submit the 2-03/l form though the electronic service “CNAM Declaration” or on paper at the local offices of the National Health Insurance Company. The presentation of data when the insured risk occurs does not exempt the taxpayer from the obligation to include the information in the IPC18 form as well.

For December 2017, the entities will present the nominal roll of insured employed persons (form 2-03/l) by January 9, 2018 inclusive.