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In this tutorial, the speaker discusses the distinction between an offer letter and an employment agreement, highlighting the potential confusion and legal implications of using the terms interchangeably. An offer letter is defined as any communication used by employers to extend a job offer, providing candidates with important details about the position, such as title, salary, supervisor, schedule, and expectations. The primary purpose of the offer letter is to give candidates a clearer understanding of their potential role within the company. The session also aims to address how HR can protect employers from unintended legal consequences related to these documents.