If you have decided not to accept a job offer, it's best to decline it politely and professionally. Here's a script that you can use when declining a job offer over the phone:

  1. Start with gratitude and appreciation:

"Hello [Employer's name], thank you so much for offering me the [job title] position at [company name]. I appreciate the time and effort you put into the hiring process and for considering me for the role."

  1. Express regret:

"After much thought and consideration, I've decided that I won't be able to accept the position. I'm sorry for any inconvenience this may cause and I wanted to let you know as soon as possible."

  1. Give a brief reason (optional):

"If you don't mind, I'd like to briefly explain why I've decided not to accept the position. [You can mention that you've received another offer, the job isn't the right fit, etc.]"

  1. Express appreciation again:

"Once again, I want to thank you for offering me the position and for your time and effort during the hiring process. I hope you understand my decision, and I wish you and the company all the best in the future."

  1. Offer to follow up:

"If there's anything else you need from me, or if you have any further questions, please don't hesitate to contact me. I look forward to keeping in touch."

Remember, it's important to be polite and professional throughout the conversation, even if you're declining the job offer. This can help maintain a positive relationship with the employer and keep the door open for future opportunities.