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If you are switching jobs:
"I'm leaving the company" is really a phrase that will require plenty of courage. When pronounced at the incorrect time or in the wrong manner, it can have a very negative impact on your profession. You may get a working job present with another business where the pay out is higher, but you are still uncertain if that work environment will be better then your current one. After all, it is not all about the amount of money. What if you later change your brain? After all, this is simply not a straightforward decision. Needless to say your boss can forgive you and take you back, but it isn't guaranteed.
