A polite, but factual letter stating the reasons why you are declining the offer. If the salary offer is too low, say so.Giving a timely response is the most polite. The quicker you respond, the quicker the employer can fill the role. Focus on positive things to come up with a polite response to the job offer. A wellwritten applicant rejection letter closes the loop on a positive candidate experience. Here's how to write one with examples! Don't be specific about why he or she didn't get the job. When declining a job offer, using language that conveys your message and maintains the expected tone is vital. Thank you for following up and informing me of your decision.