Offer letter
In short
An offer letter is the formal document an employer sends confirming your role, compensation, start date, and key terms once they decide to hire you.
Before accepting, check that the offer letter states the same numbers discussed verbally: base pay (and whether it is gross or net), currency, employment type (employee vs contractor), start date, and any conditions like a probation period. For a foreign remote offer, also confirm which entity is technically hiring you — the company directly, or an Employer of Record — since that affects your tax and benefit situation.