A Statement of Work (SOW) is a formal document used by an employer to describe the service provider's expectations. The scope of work, deliverables, dates, work activities, intended outcomes, projects, and payment for the job will all be included in the SOW.

In project management, a statement of work establishes a baseline degree of commitment for all parties. If a project's scope expands beyond the original statement of work, everyone might return to the negotiating table to either recommit to the core SOW or agree on amendments.