What is a statement of work?

A statement of work (SOW) is the document that sets out what a supplier will deliver, on what timeline, and for what price, usually referenced by, or attached to, the main contract.

What it means in practice

A SOW is the working reference both sides go back to when there's a disagreement about what was agreed. It typically covers deliverables, milestones and dates, price and payment terms, acceptance criteria (how the client confirms something is done), and any assumptions or exclusions. Studios and agencies often use "statement of work" and "scope of work" interchangeably; where teams draw a line, the statement of work is the whole document and the scope of work is the section inside it that defines what's included.

A SOW is only useful if the sections in it are specific enough to check against. "Website redesign" invites a dispute; "redesign of 12 template pages, one contact form, migrated content from the existing site" doesn't.

Example

A studio quotes an ecommerce rebuild: sections for catalogue migration, checkout, payment gateway and launch checks, each with its own price, a combined total shown as a bracket, and a signing page naming both parties. Once signed, that becomes the statement of work delivery is measured against.