The point 3 for present job - 12 hr shift - is a very valid reason. Give health issues as the reason and it is definitely something he/she wouldn't have anticipated when gave the commitment during interview. Let him/her talk to the mgr abt it and no good soln can be worked out, that can be sited as the reason for the move. It is not necessary to tell where u r moving to. Say you r taking a break - to regain health aspects or visiting native etc. etc. You will find a new job when u r back.

Like others mentioned, do keep a good relationship. Though there are alternatives to job reference, Tax forms etc., better to keep the old employer in good humour. One related issue I came to know recently - my friend's exit wasn't all that smooth. The old employer send T4 thru purolator with tracking number (meeting more than the legal requirements), but made a mistake in his apartment number!! Purolator returned the T4 citing wrong address. He had to struggle hard to get the T4 finally - the employer kept maintaining that he gave the wrong address first and later that it was a typo. Bottomline - they can give you a hard time.

(Another point on similar lines - the best time to quit is when your manager is changing)

I think your friend has to get rid of personal guilt and inform the Ex Employer that you are leaving for a better opportunity .

If the case was other way around and the employer was losing business , do you feel he would think twice before laying off . Sadly no.

Its a professional game and both parties should be prepared for a change in circumstances.

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Fido.

your friend should accept job B coz when Job A do not need him they will kick him out in one moment, so don't be emotional

Ask yourself - in the worst case - if the employer gets pissed off , will you loose the new opportunity ? Don't do that ......... try to make an exit as professional as possible and do not worry for anything more than that .

In case the current employer is bent upon screwing , he will do that anyways ~ so ignore that aspect out of the equation .

You remind me of the Gita updesh from Krishna to Arjun - his guilt and his getting rid of it .... lol .

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Fido.