A basic no-frills employment letter should cover at least the following points:

1. Starting date;
2. Starting salary and any built-in increases;
3. Reporting relationship;
4. Benefits and perks: i.e., pension plan, medical, dental and drug plans, long- and short-term disability, insurance, automobile entitlement and so on;
5. A synopsis of employee's responsibilities or performance objectives;
6. Vacation entitlement;
7. Membership dues in professional or other organizations;
8. The length and details of any probationary period;
9. The amount of severance employee's will be entitled to (depending upon their years of service), should employment be terminated without cause.