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In this tutorial, the distinction between an offer letter and an employment agreement is emphasized, as they are often used interchangeably but have different legal implications. An offer letter is a communication from an employer to a candidate that extends a job offer, outlining details such as title, salary, supervisor, schedule, and expectations. While offer letters help candidates understand their potential roles, confusing them with employment contracts could lead to unintended legal consequences. The tutorial aims to clarify these differences and provide guidance on how HR can protect the employer from potential risks associated with misusing these terms.