An offer letter usually contains the job title, salary, joining date, work location, role responsibilities, benefits, working hours, and employment terms. It may also mention probation period, notice period, and reporting manager details. Once accepted, it is generally considered a formal agreement between the employer and employee, but whether it is legally binding depends on local labor laws and the terms written in the letter. In many cases, it shows intent to hire, while the final employment contract provides full legal enforceability.