Residence vs Employment Location
Summary
Residence and employment location describe two different connections between a person and a country. Residence generally refers to where an individual lives, while employment location refers to where work is physically performed. These concepts serve different legal purposes and may lead to different tax, social‑security, and labour‑law consequences across countries.
Main explanation
What is residence
- is determined by habitual living arrangements
- may change over time
- is commonly used in tax, social‑security, and administrative contexts
What is employment location
- is determined by where work duties are physically carried out
- may differ from residence
- is relevant for labour‑law and social‑security purposes
Relationship between residence and employment location
- a person may reside in one country and work in another
- residence focuses on living arrangements
- employment location focuses on economic activity
Use in taxation, social security, and labour law
- Taxation Residence determines tax residency; employment location may affect source taxation
- Social security Employment location often determines system applicability
- Labour law Employment location determines working conditions
Differences across countries
- definition of residence
- treatment of employment location
- resolution of conflicts
What this page does not cover
- country-specific rules
- cross-border worker rules
- tax treaties
- posting regulations
- legal advice
References