Free Payslip Generator (Lesotho)

The Labour Act, 2024 (Act No. 3 of 2024, Gazette of 2 April 2024) replaced the Labour Code Order 1992 and is the current law on wages. Section 176 requires wages to be paid in legal tender. Section 178 requires weekly payment for contracts shorter than a month and payment at intervals of no more than a month for longer ones. On termination other than dismissal, wages are payable by the next working day (section 179), and on dismissal on the day of dismissal.

The Act does not use the word payslip. The Third Schedule, paragraph 1(2), requires every employer with more than one worker to prepare a record of wages for each pay period showing the worker's name, employment number, ordinary wages, overtime, allowances, bonuses and other payments under headings, total wages, deductions under headings, total deductions and net wages. A payslip that carries these items matches the Schedule.

Deductions are limited to those in section 180, such as tax, contributions to a provident, medical or pension fund, court-ordered payments and amounts the worker has agreed to in writing. Wage records must be kept in Sesotho or English for at least five years after the last entry (section 175), and an unauthorised deduction is an offence under section 181.