Offer:

An offer is a statement of the terms which the client (the offeror) is prepared to be
contractually bound and;
The offer must be complete must be complete, specific and capable of being accepted.
It must include the fundamental terms of the agreement with the intention that no
further negotiations are to take place and;
Client offer contractor the work and therefore the contractor must carry out the work
under the clients terms and conditions. It is possible to make a conditional offer.
The effect of this is that an offer cannot be accepted if the condition has not been
satisfied.
For example the client requires the contractor to have a specific tool or machine before
an offer can be made.
The offer only comes into existence after the client reviews the tenders handed in by
the contractors and accept the offer or;
An offer on the other hand is when the client offers the job to one contractor without
advertising the job or having contractors to submit in the tender.

Invitation to Treat:

An invitation to treat is different to an offer as it only invites the party to make an offer
and it is not intended to be binding and;
The contractors are invited to bid on the job, by calculating the total work cost and to
have the tenders submitted in a specified time and;
The main difference between this situation and an auction is that person submitted the
tender, does so in ignorance of others bids because the final decision is up to the client,
and;
Making an invitation to treat, rather than an offer, protects the client from finding
him/her self agreed into a contract he/she cannot fulfill. Instead the client can refuse
the contractors offer for many different reasons and;
This can be very important protection for the client making the offer if the
advertisement for the job offers at long distance: for example, through the internet or
newspaper. Always ensure that any website, advertisement etc make it clear that it is
only an invitation to treat, not an offer and;
An invitation to treat is when a client invites contractors to make him/her an offer. For
example, when the client advertises a job on internet or newspaper, it is usually an
invitation to treat rather than an offer.

A Contract of service vs A contract for services

The law makes a distinction between a contract of service and a contract for service.
Basically, a contract of service applies to an employee-employer relationship, while a
contract for service applies in the case of an independent sub-contractor.
A contract of service is an agreement where one person agrees to employ another as an
employee and the other agrees to serve his employer as an employee. Under a contract
of service, the employer must contribute to CPF and provide relevant statutory benefits
such as annual leave, sick leave etc for his employees.
A contract for services is an agreement where a person is engaged as an independent
contractor, such as a self-employed person or vendor engaged for a fee to carry out an
assignment or a project for the company. Under such a work arrangement, there is no
employer-employee relationship, and the employee is not covered by the Employment
Act.
Of service or for services

Of
Employer-Employee relationship
Usually a continuous relationship
A duty of care owed to employees, as the
employer
The employer is generally liable for the
vicarious acts of employees
Protective legislation applies to contract
Wages/Salary payment method
Subject of contract is to carry on continuous
work

For
Employer-Independent Contractor
relationship
A relationship organized around the
completion of a once-off piece of work
A duty of care, arising from occupiers liability
The employer is generally not liable for the
vicarious acts of independent contractors
In general, protective legislation does not
apply
Various methods of payment, including lump
sum per job
Subject of contract is once-off job