<prompt> Translate the following text to EnglishTofauti kati ya gharama ya kampuni ya mwajiri na michango yake, kama yoyote, ni kuhesabiwa kwa kampuni ya mwajiri kama sehemu ya gharama yake kutambuliwa.  <response>: The difference between the employer entitys cost and its contributions, if any, is imputed to the employer entity as part of its recognized cost. 