The income-related contribution to the Health Insurance Act, often abbreviated as ZVW, is not a business tax. You pay this contribution privately, from your private account. ZVW therefore does not belong in your company's accounts.
ZVW often goes along with declaring your income tax (IB). IB is also not a business tax. Although for some companies, depending on the legal form, it may be the way you pay profit tax. For other legal forms, this is done through the corporate income tax (VPB) declaration. VPB is purely a business tax, though.
Paying ZVW from the business account anyway
Although ZVW is normally supposed to be paid from your private account, there is a reason and possibility to pay it from your business account. You can read more about that at the bottom of the article on income tax (IB).