Principal place of residence

Payroll tax

A residence that an employee lives in (with their personal belongings) on a daily and ongoing basis.

Other deciding factors include:

• where the employee’s immediate family lives
• how long the employee has lived in the residence
• the address the employee has their mail delivered to
• the address recorded on the employee’s driver licence or passport
• whether utilities (e.g. electricity, gas and phone) are connected to the dwelling and the accounts are in the employee’s name.

Transient and temporary accommodation does not qualify as a principal place of residence.