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In this tutorial, Tom Farmer explains how to create a simple salary structure using employee information such as name, job title, grade, function, salary, evaluation score, and market value. The market analysis has been completed, and all necessary data is available. It is important to match job titles to survey jobs, not individuals. The market data used in this process is fictitious and for illustration purposes only. There is a one-to-many relationship between jobs and people, with multiple employees possibly sharing the same job title.