It does depend on the seat - some are located further down. Check your manual or have a nose at official promotional photos for an idea. Generally if they are free moving on the straps, they are likely just for comfort, and you can put them wherever (but they are likely to prevent chafing on the neck) - just ensure that they are not causing the straps to be slippy or pushing them away from correct position.
If they come in a set position on their own strap or attached to the seat cover, so that the pads themselves don't move but the straps move through them, then they usually need to stay in the position they have come in. If you take them off for washing etc or need to remove to rethread straps through a higher slot, try to remember to take a photo first to refer back to, but if you've forgotten to do this, refer to official promotional photos as to the correct position.
It sometimes also matters which way around they go. If they have a textured surface on one side this is almost definitely the case. Again check the promo pictures.
In the majority of seats on sale today where you've got the ones which are fixed in place, they are designed to start on top of the shoulder and curve down over the chest. (Imagine the shape of a lower case "r") If they are going behind the child's back, then the straps are probably set too low and/or the child may be leaning forward as the straps are tightened. (Tip: Get them to lean back by holding a toy up above them, so they lie back to look up at it, rather than looking down at the buckle that you're fastening.) If they seem to be capping the child's shoulders in a V shape, they might have grippy material on which is catching too soon on the shoulders. Start with the straps really loose, then fasten, get child to lean back,
In some forward facing seats the straps are supposed to sit on the chest and contain energy absorbing foams to try and dissipate some of the force - older Britax seats have this - the newer ones have the "strap on top of shoulder curving over chest" design.
Lots of people do make errors with car seat straps so it's a good idea to double check your manual - incorrectly used straps are also (unfortunately) one of the more serious errors you can have and result in the worst injuries, so it's very very very much worth getting this right. Tiny errors of a few millimetres here and there won't matter but anything more than a few centimetres can have really big consequences.
I will add a couple of image comments.