A permission set is a collection of settings and permissions for accessing various tools and functions in Salesforce. They are used for the extension of the user’s functional access, without any changes to the profiles. Users can have only one profile but multiple permission sets.
For Example, A set of users has the same profile called Sales Users. These users have the right to read, create and edit the leads. If some users need to transfer and delete leads, then a permission set is created here.
