Payroll and employee tax in Lesotho
If you run payroll in Lesotho, you withhold employee income tax and remit it to Revenue Services Lesotho (RSL), and contribute to statutory workplace protections (national social security is being reformed). Declare and pay it on the cycle Revenue Services Lesotho (RSL) sets.
Monthly payroll duties
- 1 Withhold employee income tax and pay it to Revenue Services Lesotho (RSL).
- 2 Contribute to statutory workplace protections (national social security is being reformed).
- 3 Keep payroll records and issue payslips / tax certificates.
Frequently asked questions
How is employee tax paid in Lesotho?
You withhold it from salaries and remit it to Revenue Services Lesotho (RSL), with social-security 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
- Hiring staff — Lesotho
- Start a business — Lesotho
- Data protection — Lesotho
- Tax clearance — Lesotho
- Empowerment / B-BBEE — Lesotho
- Licences & permits — Lesotho
- Importing & customs — Lesotho
- Annual returns — Lesotho
- Full Lesotho compliance guide
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Reviewed June 2026 from official sources. General information only — confirm with Revenue Services Lesotho (RSL) or a registered professional.