All employee objects respond to the annual-salary message but in different computations for managers, tellers, etc. By encapsulation within the employee object itself the information about how to compute the annual salary, all employee objects present the same interface.
Since the only external interface presented by an object is the set of messages to which it responds, it is possible to (i) modify the definition of methods and variables without affecting the rest of the system, and (ii) replace a variable with the method that computes a value, e.g., age from birth_date.
The ability to modify the definition of an object without affecting the rest of the system is considered to be one of the major advantages of the OO programming paradigm.