Probably the most common thing people think of when they hear the term “electrical work” is the installation of wiring and electrical appliances or machinery in residential or commercial/industrial buildings. Basically, it’s the work done by licensed electricians. It may also include connecting the electrically-wired building/facility to the power grid, with circuit breakers and energy-usage meters used for monitoring and billing.
The word “work” doesn’t always refer to “Joules” or “Kilowatt-hours” of energy. Sometimes, it simply refers to the effort done by humans (in this case, by electricians) to “get the job done” and to earn a living. It’s typically measured in “man-hours” (or “labor hours” in modern language) and billed on that basis.