If you plan to reject an offer letter due to dissatisfaction of the salary or benefits stated, let the employer know in writing that you are rejecting the offer. Write it in professional way, polite and straight to the point on your letter.
You wouldn’t know if in future the same employer will be offering you better offer.
So don’t put any information such as if you got superior better offer on your table that you have accepted, don’t show it off in the letter.
Once the bridge is burned down, the worst case scenario was the employer blacklisted you in the future hiring list.
One last thing was make sure your job rejection letter was written without typo and grammar error, giving a professional feel although you are declining the offer. Learn out more on how to write job offer acceptance letter if you decide to accept the job offer.
Sample Job Offer Rejection Letter
Dear Mr./Ms. (Name),
Thanks for your offer. However, after a deep consideration thought, I have decided to pursue my career challenge with another company.
This position that I have accepted was more in line with my career objectives than the position you have offered.
I sincerely appreciate you taking the time to interview me and to sharing the career opportunity and your company.
Again, thank you for your consideration.