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In this tutorial, Tom Farmer explains how to develop a simple salary structure. To create a salary structure, you need a file with employee information including name, job title, grade, function, salary, evaluation score, and market value. Tom has completed a market analysis and has all the necessary data. It is important to note that the information provided is fictitious and for illustration purposes only. Each person is assigned to a job, and there could be multiple employees sharing the same job title. Jobs are matched to survey jobs, not people to survey jobs, establishing the basis for all employees in that job. Market data comes from surveys with a one-to-many relationship between jobs and people.