Hiring staff in Lesotho: employer obligations
If you employ people in Lesotho, employment is governed by the Labour Code (1992), with the Labour Act, 2024 reforms, with social-security contributions to statutory workplace protections (national social security is being reformed). Put every employee on a written contract from day one, register as an employer, and withhold and remit employee taxes monthly.
Your obligations
- 1 Written employment contracts and statutory minimums under the Labour Code (1992), with the Labour Act, 2024 reforms.
- 2 Register as an employer and contribute to statutory workplace protections (national social security is being reformed).
- 3 Withhold and remit employee taxes to Revenue Services Lesotho (RSL).
Frequently asked questions
What labour law applies in Lesotho?
Employment in Lesotho is governed by the Labour Code (1992), with the Labour Act, 2024 reforms, with contributions to statutory workplace protections (national social security is being reformed).
More on Lesotho
- Register a company — Lesotho
- Company tax — Lesotho
- VAT / sales tax — Lesotho
- Start a business — Lesotho
- Data protection — Lesotho
- Tax clearance — Lesotho
- Empowerment / B-BBEE — Lesotho
- Licences & permits — Lesotho
- Payroll & employee tax — Lesotho
- Importing & customs — Lesotho
- Annual returns — Lesotho
- Full Lesotho compliance guide
Hiring staff elsewhere in SADC
Want this handled, or tracked for you?
Use the free tools, or let NanoLeap take it off your plate.
Reviewed June 2026 from official sources. General information only — confirm with Revenue Services Lesotho (RSL) or a registered professional.