Be respectful. No matter the reason for rejecting the job offer, remain cordial and professional. There is always a possibility that you one day return and try for the position again. You can cite reasons such as being offered, “a position more fitting for your qualifications” or “a job that aligns with your career goals” but avoid saying things like, “the work environment is poor.” Try to keep in mind that the recruiter put in time, money, and effort to select you. Be clear and straightforward so they do not halt their employee search under the false pretense that you will be taking the position. That could lead to irritation or misunderstandings on their part. Remain in contact. If possible, suggest someone else who may be fit for the job. This could put you in good graces with the company and assist them in finding someone else. Offer an explanation. Try to be as honest as possible but don’t be rude. Saying something like, “I found another company that fits my experience/qualifications/goals” sounds better than saying, “I wanted more pay.” Show appreciation for their consideration. Thank them for offering you the position but politely decline. Tell them honestly if you feel that you may one day want the job. Remember that they put in the effort to get to know you and, at the end of the day, recruiters are human. Be nice, even if they may appear upset that you are ultimately not going to accept the position because, if you one day return to the job or company, you may run into the same person.