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In this tutorial, the distinction between an offer letter and an employment agreement is emphasized, highlighting the potential confusion and legal implications of using the terms interchangeably. An offer letter is described as any communication used by employers to extend a job offer, which, upon acceptance, leads to the candidate joining the company. Key details typically included in an offer letter are the job title, salary, supervisor information, work schedule, and expectations. The tutorial aims to provide clarity on these terms and offers guidance for HR to protect employers from unintended legal consequences.