What is a SOW (Statement of Work)?

Also known as: Statement of Work

By the GovPrimer teamUpdated January 1, 2026

A Statement of Work (SOW) is the part of a solicitation that defines the specific tasks, deliverables, and requirements a contractor must perform. Unlike a performance-based PWS, a traditional SOW prescribes how the work is to be done.

What a SOW typically contains

  • Scope and background of the requirement.
  • Specific tasks and how they are to be performed.
  • Deliverables, schedules, and acceptance criteria.
  • Applicable standards, security, and reporting requirements.

Frequently asked questions

What's the difference between an SOW and a PWS?

An SOW prescribes the tasks and methods (how to do the work); a PWS specifies the outcomes and performance standards (what results to achieve) and leaves the method to the contractor.

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