- Date format
- Lesotho Loti (LSL)
- the standard rate is 15%
- Minimum Wage
- The minimum wage in Lesotho is 1178 to 1285 maloti per month depending on the sector.
- Payroll Cycle
- Bi-Weekly, Monthly
- 13th Salary
Common but not mandatory.
- Employee Income Tax (1)
- Up to 64200 LSL - 20%
- Employee Income Tax (2)
- Over 64200 LSL - 30%
- General Working Hours
45 hours per week.
Overtime should be paid at a minimum rate of 125% of the employee’s normal wage.
- Paid Time Off
12 days per year.
- Public Holidays
- Sick Days
Once the employee has completed one year of service they are entitled to sick leave on full pay for up to 12 days and half-pay for up to 24 days in each period of 12 months’ continuous employment.
- Maternity Leave
12 weeks, six weeks before and after birth.
- Paternity Leave
There are no statutory laws for paternity leave.
- Parental Leave
There are no statutory laws for parental leave.
- Other Leave
Educational Leave: Employees receive full pay throughout this leave.
- Termination Process
A written notice is required in the event of a termination.
- Notice Period
- Six months of service – seven days’ notice.
- Less than one year of service – 14 days’ notice.
- More than one year of service – one month notice.
- More than 10 years of service – three months’ notice.
- Severance Pay
Employees who have completed more than one year of continuous service with the same employer, will be entitled to a severance payment equivalent to two week’s wages for every year of service.
- Probation Period
Maximum of four months.
- Employment Visa
Foreign employees living in Lesotho need to obtain a working visa.