Foreign nationals must obtain a Short-Term or Long-Term Work Permit and Visa, typically sponsored by the employer and issued for up to two years with renewals available. Documents required include employment contract, medical and criminal clearance, and work through the Ministry of Home Affairs. Processing time is often a few weeks.

• Payroll Cycle: Salaries are generally paid monthly, often on the last working day.
• PAYE System: Employers must withhold and remit personal income tax under the PAYE scheme.
• Social Security: There is currently no mandatory national social security scheme for employers or employees.

• Types: Both fixed‑term and open‑ended contracts are recognized.
• Probation Period: Typically up to four months.
• Working Hours: 45 hours per week, with overtime capped at about 11 hours weekly.
• Overtime Pay: Paid at a minimum of 125%, and up to 200% for work on weekends or public holidays.
• Termination: Requires valid justification and notice. Severance may apply depending on length of service.
• Collective bargaining agreements are recognized in some industries.

• Annual Leave: Typically 18 to 21 paid days, depending on company policy.
• Sick Leave: Entitlements vary by tenure; often unpaid during probation.
• Maternity Leave: 14 weeks of paid leave, divided before and after childbirth.
• Paternity Leave: Up to 14 days of paid leave.
• Employers may also offer additional benefits such as transport allowances, training support, and wellness programs.

• Tax Residency: Individuals spending at least 183 days in Lesotho or maintaining a permanent home there are tax residents, taxed on worldwide income. Non‑residents are taxed only on income earned in Lesotho.
• Tax Year: April 1 – March 31.
• System: Progressive income tax with two main brackets: 20% up to a defined threshold and 30% above that.
• Tax Credit: Resident individuals receive an annual personal tax credit.