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In this tutorial, the speaker discusses the difference between an offer letter and an employment agreement, emphasizing that they are not interchangeable terms. An offer letter is a communication from employers to extend a job offer, which, upon acceptance, leads to onboarding. It typically includes details such as job title, salary, supervisor, schedule, and expectations, helping candidates understand their position better. The speaker stresses the importance of this distinction for HR, highlighting the potential legal implications of confusing the two documents, and aims to provide guidance on protecting employers from unintended consequences.