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If you are switching jobs:
"I'm leaving the company" is a phrase that requires a lot of courage. When pronounced at the wrong time or in the wrong manner, it can have a very negative impact on your profession. You can find a job offer you with another firm where the pay out is higher, but you are still not sure if that work place will undoubtedly be better then the current one. After all, it isn't all about the money. Imagine if you change your mind later? After all, this is simply not a straightforward decision. Needless to say your boss can absolve you and hire you back, but it is not guaranteed.