The coloni were inscribed (adscripti) on the registers of the census as paying taxes to the state, for which the proprietor was responsible, reimbursing himself for the amount.
A sole proprietor may not be reimbursing himself, but he will be deducting business travel and expenses from his taxes.
Temporary health insurance is a traditional indemnity plan, allowing you to see any doctor and reimbursing according to a pre-set fee schedule.