<prompt> Translate the following text to EnglishHata hivyo, wafanyakazi waliostaafu hulipa malipo, na gharama ya huduma kwa shirika la mwajiri hufafanuliwa kuwa ni sawa na thamani ya sasa ya akuta ya malipo hayo ya baadaye.  <response>: Retired employees do pay premiums, however, and the service cost to the employer entity is defined net of the actuarial present value of those future premiums. 