U.S. demand for accountants abroad increased 4x in 2024
Read the whitepaper
Book a demo
U.S. demand for accountants abroad increased 4x in 2024
Read the whitepaper
Your guide to the employment landscape, working customs and local labor laws in Lesotho.
Capital
Maseru
Currency
Lesotho Loti (LSL)
Languages
Sesotho, English, Isizulu, Siphuthi, Isixhosa
GDP per Capita
$1,186
Employer Tax
None
Payroll Frequency
Monthly
Lesotho is a landlocked country surrounded by South Africa with its economy well-integrated into the surrounding country as well. However, its main economical reliance on agriculture, livestock, mining, and remittances (from SACU) boasts most of its GDP. The country is working with more than 50% of the population in informal crop cultivation and animal husbandry.
Major economic hubs:
Maseru
Skills in demand:
Top Local Job Boards:
Top Local Job Boards
Number of LinkedIn users:
Number of LinkedIn users
Top Recruitment Agencies:
The table contains the average monthly salary in Lesotho
| Job Title | Average Monthly Salary (LSL) | Average Monthly Salary (USD) |
| Information Technology Manager | 20,000.00 | 1,180 |
| Network Engineer | 9,830.00 | 580 |
| Developer / Programmer | 11,800.00 | 696 |
| Project Manager | 13,100.00 | 773 |
| Database Administrator | 12,000.00 | 708 |
| Business Analyst | 14,500.00 | 856 |
| Business Development Manager | 19,500.00 | 1,151 |
Hiring in Lesotho requires you to be aware of the local employment laws, benefits, payroll, and taxes. Given below is everything you need to know on how to successfully onboard talents from Lesotho.
Contracts in Lesotho can either be verbal or written according to the Labour Code, but it is good practice to provide a written contract for employment. According to law, the contract must be written in the Lesotho or English to be recognized.
The probationary period for new employees must not exceed four months.
| Date | Name | Type |
| 1 Jan | New Year | Public Holiday |
| 11 Mar | Moshoeshoe’s Birthday | Public Holiday |
| 7 Apr | Good Friday | Public Holiday |
| 10 Apr | Easter Monday | Public Holiday |
| 1 May | May Day | Public Holiday |
| 18 May | Ascension Day | Public Holiday |
| 25 May | Africa/Heroes Day | Public Holiday |
| 17 Jul | King’s Birthday | Public Holiday |
| 4 Oct | Independence Day | Public Holiday |
| 25 Dec | Christmas Day | Public Holiday |
| 26 Dec | Boxing Day | Public Holiday |
| Type of leave | Time period | Mandatory |
| Annual leave/Earned Leave | 12 days | Yes |
| Maternity Leave | 12 weeks | Yes |
| Sick Leave | 12 (with full pay) and 24 (with half pay) days | Yes |
Payroll cycle
Workers are paid monthly.
Minimum wage
The minimum wage in Lesotho ranges from LSL 1,881 to LSL 2,053 per month.
Overtime pay
Overtime pay in Lesotho usually amounts to 125% of the base wage. With the weekend and holiday overtime pay amounting to up to 200% of the employee’s wage.
Lesotho does not levy any payroll taxes on the employers.
Lesotho does not levy any payroll taxes on the employees.
The rates depend on the tax structure for the financial year and are subject to amendments by the parliament. There are two structures:
| Taxable Income | Rate (%) |
| 1.00 to 67,440.00 | 20 |
| 67,440.01 above | 30 |
The standard VAT in Lesotho vary on the service and goods purchased.
The 13th-month pay is not mandatory in Lesotho.
Employers in Lesotho can terminate employees according to three stipulations by the labour law.
The notice period for probationary and regular employees is 1 week to 1 month.
The severance pay in Lesotho is two weeks worth of pay for each year of service after a year.
Applying for a business visa for Lesotho requires the following documents for successful application:
Expand globally and hire talent in 150+ countries without having to set up an entity. Use Multiplier's Employer of Record to manage the complete employee experience while having the flexibility to enter new markets.
Overtime Pay
Minimum Wage
Overtime Pay
Visa and Immigration
By use case
By team
By company size