If you are switching jobs:
"I'm leaving the company" is a phrase that requires lots of courage. When pronounced at the wrong period or in the wrong way, it can have a very negative effect on your profession. You can find a job offer you with another firm where the pay is higher, but you remain not sure if that work environment will undoubtedly be better then the current one. After all, it isn't all about the money. What if you afterwards change your brain? After all, this is not a straightforward decision. Needless to say your boss can absolve you and hire you back, but it is not guaranteed.
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