An employee offer letter is a formal communication used to extend an offer of employment by an employer. This letter outlines the details of the job position, including duties, salary and benefits, and any other special arrangements or agreements that may be in place. It also serves to inform the prospective employee of the terms and conditions under which they will be hired. A well-crafted offer letter can help set the tone for a strong working relationship between the new hire and their employer while protecting both parties with a clearly defined agreement.