You can issue an ergosimo voucher if you' are an employer (a natural person or legal entity accepting labor/work or services). You can also authorize someone else to do so for you. In addition, an ergosimo voucher can also be issued by a third party on the employer’s behalf, if he/she can provide all the required details (AMKA national health insurance number, TIN etc.) of both the employer and the employee. Note that the term “obligor” is used to refer to the instance of failure to issue an ergosimo voucher, so the recipient of its claim pursues repayment from the employer, i.e. the obligor.