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In this tutorial, the speaker discusses how to set a cutoff date for the final payroll in a cafe RO system using SQL. By default, the system sets the cutoff date to the end of the month, but this may not be suitable for all companies. The tutorial demonstrates how to change the cutoff date for payroll processing using SQL, showing an example with employee overtime data. By adjusting the cutoff date in the process settings, the system will automatically update the processing dates accordingly.