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In this tutorial by Tom Farmer, he explains how to develop a simple salary structure by using a file containing employee information such as name, job title, grade, function, salary, evaluation score, and market value. Farmer emphasizes that the information provided is fictitious and for illustration purposes only, with the market analysis already completed. He highlights the importance of matching jobs to survey data rather than individuals and clarifies the one-to-many relationship between jobs and people. The tutorial focuses on creating a salary structure based on survey data for job positions.