Country Payroll Guide Lesotho

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Key Facts

Date format
Lesotho Loti (LSL)
the standard rate is 15%

Minimum Wage

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.

Income Tax

Employee Income Tax (1)
Up to 64200 LSL - 20%
Employee Income Tax (2)
Over 64200 LSL - 30%

Working Hours

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

11 days.

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.