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In this tutorial, the speaker discusses the differences between an offer letter and an employment agreement, emphasizing the confusion often surrounding these terms. An offer letter is defined as any communication from an employer to a candidate extending a job offer, which, once accepted, leads to onboarding. It typically contains details about the position, such as job title, salary, supervisor, schedule, and expectations. The main point is to clarify that while offer letters inform candidates about the job, they are distinct from employment agreements, which carry legal implications. The episode aims to help HR protect employers from potential misunderstandings and legal consequences related to these documents.