7-5. Finally the employer turns to developing and extending the job offer. Distinguish between a job offer letter and a contract. The former lists the offer’s basic information, including details on salary and pay, benefits information, paid leave information, and terms of employment. There should be a strong statement specifying that the employment relationship is “at will.” In contrast to a letter of offer, it is not unusual for an employment contract to have a duration (such as 3 years).