INVESTING

IN

LESOTHO
 The ABC of Doing
Business in Lesotho

2
 INVESTING IN LESOTHO

1. INTRODUCTION
The document provides critical basic issues about doing business in
Lesotho. It is intended to guide investors who wish to investigate investment
opportunities, incentives and investment climate in the country. The
Lesotho National Development Corporation is the first point of contact for
investors who intend to set up projects in the manufacturing and
commercial sectors as well as in related support services sectors in Lesotho.

1.1 INCENTIVES
Tax Rates

• 0% corporate tax on income generated from exporting manufactured

goods outside of the Southern African Customs Union (SACU)
• a permanent maximum manufacturing tax rate of 10% on profits
• no withholding tax on dividends distributed by manufacturing firms to
local or foreign shareholders
• no advanced corporation taxes are paid by companies on the
distribution of manufacturing profits
• training costs are allowable at 125% for tax purposes
• payments made in respect of external management skills and
royalties related to manufacturing operations are subject to
withholding tax of 10%
• easy repatriation of manufacturing profits
• a VAT rate of 14% (ensuring harmonisation with the RSA).
Furthermore, the Lesotho Revenue Authority
• has introduced flexible VAT payment systems, to tax compliant firms,
to ease cash flows

2. What the LNDC can do for Investors

The Lesotho National Development Corporation, at the request of
potential investors, can assist any investor in establishing a business in

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Lesotho. The things that the LNDC will do for potential investors
includes:
• Getting a Business Started
o Reserve a company name
o Registering a company
o Getting a manufacturing license
o Registering for tax

• Immigration Issues
o Visitors visas
o Work permits
o Residence permits
o 6 month border concessions (Lesotho)

• Connecting to Utilities
o Electricity
o Water
o Telecommunications

2.1 RESERVE A COMPANY NAME

2.1.1 Why
In order to register a company an applicant first has to
ensure that the proposed name of the company has not been
used by another firm.
2.1.2 Legislation
Companies Act (1967); as amended by Companies
Amendment Act (1984)
2.1.3 Process
Step 1: Complete an application form;
Step 2: Submit an application to the Registrar of
Companies who is located in the Ministry of Law,
Constitutional & Parliamentary Affairs;

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 Step 3: Pay statutory stamp duty upon having been
advised that a company name has been
reserved;
Step 4: Certificate issued that specifies company name
that has been reserved.
2.1.4 Required Information/Documentation
An applicant must submit at least 3 proposed company
names in order of preference. An application form must be
completed (see Annex “A”).

2.1.5 Statutory Fees Payable

M5.00 is payable to reserve a company name for 30 days; a
further M5.00 is paid in order to extend the reservation of a
company name for a further 60 days.

2.1.6 What the LNDC can do for You

The LNDC will assist applicants to complete an application
form and process the application.

Time: On average the LNDC would take no more than 3

working days to reserve a name

2.2 REGISTERING A COMPANY

2.2.1 Why
Registration gives a company a separate legal status, and
the shareholders protection of limited liability
2.2.2 Legislation
Companies Act (1967); as amended by Companies
Amendment Act (1984)

2.2.3 Process
Step 1: Preparation of Memorandum and Articles of
Association;
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 Step 2: Submit same to the Registrar of Companies who
is located in the Ministry of
Law, Constitutional & Parliamentary Affairs
Step 3: Pay stamp duties upon being advised that the
application has been
successful
Step 4: Certificate of Incorporation is issued

2.2.4 Required Information / Documentation

The following documentation is required to register a
company:
 the confirmation of reservation of company name (from
2.1);
 a power of attorney from the subscribers wanting to
register a company that allows an attorney to represent
them in the registration process;
 a Memorandum and Articles of Association signed by each
of the subscribers (in the presence of witnesses). The
Memorandum of Association must include: the name of
the company; its main and other objects; a statement that
the liability of the members is limited; names and
addresses of subscribers; the amount of the share capital
or guarantee; the number of shares or amount of
guarantee for each subscriber;

 details of the registered office (in particular its registered

address and contact details of the proposed company
secretary);
 a declaration by the attorney that the requirements of
legislation have been complied with;

2.2.4 Statutory Fees Payable

Incorporation fee of M12.50 per M100.00, with a minimum of
M100.00; stamp duty of M1.00 per M100.00; a certificate fee
of M20.00.
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2.2.5 What the LNDC can do for You
The LNDC will assist applicants to prepare Memorandum and
Articles of Association. Should applicants undertake the
registration process themselves they would also have to
engage an attorney (estimated total charges, including
statutory fees and attorney charges, could be at least
M2,000.00). Should the LNDC assist an applicant the cost
would be around M1, 200.00 (including attorney fees and
statutory fees).

Time: On average the LNDC would take between 3 to 4

weeks to register a company.

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2.3 GETTING A MANUFACTURING LICENSE
2.3.1 Why
A manufacturing license gives a company legal authority to
commence manufacturing operations

2.3.2 Legislation
Industrial License Act (1969); and Pioneer Industries
Encouraging Act (1969)

2.3.3 Process
Step 1: Complete an application form
Step 2: Pay the statutory application processing fee
Step 3: Submit application to the Director of Industry who
is located in the Ministry of
Trade & Industry, Co-operatives and Marketing
Step 4: Applicants will be expected to appear before the
Pioneer industries Board
(PIB) in order to motivate the application and answer
any questions
Step 5: Pay the statutory annual license fee if the
application is successful
Step 6: Manufacturing License is issued

2.3.4 Required Information / Documentation

The following documentation is required to obtain a
manufacturing license:
 a completed application form (see Annex “C”)
 certified copies of the Memorandum of Association, and
the Articles of Association, and the Certificate of
Incorporation;
 a copy of the proposed lease agreement for the premises
where manufacturing will take place
 certified copies of each directors’ identification
documents/ passport

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 2.3.5 Statutory Fees Payable
Application processing fee of M50.00; an annual fee of
M1000.00.

2.3.6 Lodging Applications

The LNDC will assist applicants to complete an application
form and process the application.
Time: On average the LNDC would take up to 4 weeks to obtain a
manufacturing license

2.4 REGISTRATION FOR TAX

2.4.1 Why
All businesses have to register as taxpayers

2.4.2 Legislation
Income Tax Act ([1993], as amended by Act No 2. [1994]; No 10.
[1996]; No 11. [2000]);
Value Added Tax Act ([2001], as amended by Act No 6. [2003])

2.4.3 Process
Step 1: Complete an application form
Step 2: Submit application to the Advise Centre Office of the
Lesotho Revenue Authority
(LRA)
Step 3: Corporate Tax Clearance Certificate is issued

2.4.4 Required Information / Documentation

The following documentation is required:
Income Tax Registration:
 Company Income Tax;
 a completed “ Taxpayer Registration Form for Corporate
Board” (see Annex “D1”);
 certified copies of the Memorandum and Articles of
Association;
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  Certificate of Incorporation;
 Manufacturing License;
 certified copies of each directors’ identification documents /
passport
 banking details (for local bank)
 Resolution letter

Pay-as-you-Earn (PAYE)
 a completed “Employer’s Registration Form” (see Annex
“D2”)
 certified copies of the Memorandum of Association, the
Articles of Association, the Certificate of Incorporation;
 Manufacturing License;
 certified copies of each directors’ identification documents
/passport;
 banking details (for local bank);
 a list of all employees, including part-time, casuals,
labourers, and temporary staff;
 Resolution letter.

Income Tax: Self Employed Individuals (see Annex “D3”)

 Resident Individuals: a self-employed individual must
complete an “Individual Initial Form” and furnish the LRA with
full information about his/her business and personal details.
 Non-Resident Individuals: if the individual is a non-resident
an “Individual Initial Form” must be completed and certified
copies of the persons’ work permit and identity document /
passport must be supplied.
 Should someone else, rather than an applicant, appoint
another person to register a company for tax a power of
attorney is required. Banking details are required

Value Added Tax Registration – Companies:

 a completed “VAT 1” and “TIN” registration forms” (see
Annex “D4”);
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  - certified copies of the Memorandum of Association, the
Articles of Association, the Certificate of Incorporation, and
the Manufacturing License;
 certified copies of each directors’ identification documents/
passport;
 banking details (for local bank);
 should someone else, rather than a company director,
appoint another person to register a company for VAT a
power of attorney is required;
 Details of the company’s Lesotho banking accounts;

2.4.5 Statutory Fees Payable

None

2.4.6 What the LNDC can do for You

The LNDC is prepared to assist industrialists in completing
documentation & processing applications.

Time: On average the LNDC would take about 5 working days

within which to register a company with the LRA.

2.5 REGISTERING AS AN IMPORTER

2.5.1 Why
Applicants will need to register should they wish to import
and export into and from the Southern African Customs Union
(SACU).

2.5.2 Legislation
Customs & Excise Act (1982)

2.5.3 Process
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 Step 1: Complete an application form (see Annex “E”);
Step 2: Submit application to the Director of Trade who is
located in the Ministry of Trade & Industry, Co-
operatives and Marketing

2.5.4 Required Information / Documentation

The following documentation is required:
 a completed application form
 certified copies of Memorandum of Association, the
Articles of Association, the Certificate of Incorporation,
and the Manufacturing Licence;
 certified copies of each company directors’ identity
documents/passport;
 Should some one else, rather than an applicant, appoint
another person to register a company as an importer a
power of attorney is required.

2.5.5 Statutory Fees Payable

None

2.5.6 What the LNDC can do for You

The LNDC is prepared to assist industrialists in completing
documentation and processing an application.

Time: On average the LNDC would take about 3 working days

within which to register a company with the Ministry of Trade &
Industry, Co-operatives & Marketing.

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 ANNEX 1
LESOTHO’S MINIMUM WAGES1
1 October 2009 to 30 September 2010

Ref Sector Monthly Weekly Daily

Wage Wage Wage
(Maloti) (Maloti) (Maloti)
Clothing, Textile & Leather Manufacturing
A.1.1. Textile General Worker (with <12 months service with 763.00 190.00 40.00
same employer)
A.1.2. Textile Machine Operator – Trained (with <12 months 821.00 205.00 42.00
service with same employer)
A.1.3 Textile Machine Operator – Trainee 763.00 190.00 40.00
A.2. 1 Textile Machine Operator – Trained (with >12 months 881.00 221.00 45.00
service with same employer)
A.2.2. Textile General Worker (with >12 months service with 830.00 206.00 43.00
same employer)

Construction
B.1. Construction machine operator and certificated 1744.00 413.00 106.00
(Bricklayer, Carpenter , Steel fixer, welder, Electrician,
Plumber) <12 months service with same employer
B.2. Construction worker(unskilled) 990.00 249.00 52.00
B.3. Construction machine operator and certificated 1981.00 469.00 121.00
(Bricklayer, Carpenter , Steel fixer, welder, Electrician,
Plumber) >12 months service with same employer
B.4. Construction worker(unskilled)>12 1124.00 282.00 59.00

Wholesale & Retail

C.1.1. Wholesale, supermarkets and furniture shops, bakeries 1107.00 252.00 54.00
with more than 40 employees <12 months service with
same employer
C.1.2. Wholesale, supermarkets and furniture shops, bakeries 1188.00 271.00 57.00
with more than 40 employees >12 months service with
same employer

Retail Sector (other than small businesses)

D.1. Employees with <12 months service with same employer 1005.00 250.00 54.00
Employees with >12 months service with same employer 1069.00 269.00 57.00
Hospitality Sector
E.1. Hotels, motel, lodge
Employees with <12 months service with same employer 1028.00 263.00 54.00
Employees with >12 months service with same employer 1097.00 282.00 57.00
E.2. Restaurants, caterers, guest houses
Employees with <12 months service with same employer 974.00 244.00 52.00
Employees with >12 months service with same employer 1045.00 261.00 55.00

Service Sector
F.1. Security
F.1.1. Security guard – trainee (with <12 months service with 908.00 232.00 48.00
same employer)
F.1.2. Security guard – trained (with >12 months service with 1136.00 290.00 66.00
same employer)
F.2. Funeral parlour
F.2.1. Employees with <12 months service with same employer 1055.00 263.00 56.00
F.2.2. Employees with >12 months service with same employer 1118.00 281.00 70.00
F.3. Cleaning Services
1
The currency in Lesotho is the Loti (plural “Maloti” – symbol “M”). The Loti is tied to the South African Rand at par 1:1.

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 F.3.1. Employees with <12 months service with same employer 1055.00 263.00 56.00
F.3.2. Employees with >12 months service with same employer 1118.00 281.00 70.00

Transport Sector
F.4.1 B/EB/C1 (with <12 months service with same 1107.00 275.00 68.00
C/EC1 employer) 1213.00 304.00 75.00
EC 1550.00 387.00 97.00
F.4.2. B/EB/C1 (with >12 months service with same 1229.00 308.00 77.00
C/EC1 employer) 1346.00 338.00 83.00
EC 1723.00 431.00 107.00
F.4.3. Certified auto-electrician, motor mechanic, panel beater
Employees with <12 months service with same employer 1756.00 415.00 96.00
Employees with >12 months service with same employer 1885.00 446.00 103.00

G. Small Business
G.1 Employees with <12 months service with same employer 585.00 145.00 31.00
G.2 Employees with >12 months service with same employer 640.00 189.00 35.00

H. Domestic Worker
H.1. Employees with <12 months service with same employer 313.00 82.00 20.00
H.2. Employees with >12 months service with same employer 345.00 91.00 22.00

I. General Minimum Wage

I.1. Employees with <12 months service with same employer 836.00 209.00 46.00
1.2 Employees with >12 months service with same employer 912.00 229.00 51.00

Source: Labour Code Wages (amendment) Order 2009 (Legal Notice No. 179; Govt. Gazette number 78 of 18th November 2009).

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LESOTHO’S BASIC CONDITIONS OF EMPLOYMENT
Issue Summary Labour
Code
Ref.
Core
- Prohibited : concerning race, colour, sex, marital status, s5; s200
discriminat religion, political opinion, national extraction
ion
- freedom Employers & employees allowed to join trade union and/or s6
association employer organisation of their own choice
- forced Prohibited s3; s7
labour
- child Illegal to employ anyone under age of 15. Certain limitations s3; s124 –
labour on employment of young persons (under 18) 129
Wages
Normal Minimum wages: i. trainee general worker M763.00 per month; Labour
ii. trained textile machine operator M821.00 per month; iii. Code
Trainee textile machine operator M763.00 per month [wef :1 Wages
Oct. 2009] Order
2009
- overtime Normal rates x 1.25 (Monday-Friday). For work on rest days s118
rates (normally Saturday & Sunday) double wage rate for those that
work a normal work week
- piece rate Permitted
& bonus
- 2 weeks pay for each year of completed service with same s79
terminatio employer. Benefit not paid when worker is fairly dismissed for
n benefits misconduct. Terminal benefits paid include pro-rata leave &
notice pay
Working
Hours
- normal 45 hours per week (maximum for 5 day a week worker is 9 hrs s117 –
per day; maximum for 6 day a week worker is 8hrs per day for 118
5 days, and 5 hours on 1 day)
- overtime Maximum overtime allowed 11 hours per week. Exemptions s118
under special circumstances.
- night Allowed. Payment set by firm & employee/union agreement; s3; s130 –
work failing which rates set by Minister 131
 Issue Summary Labour
Code
Ref.
Employers required to provide (but reasonable cost can be
charged to worker) transport to and from work (to the nearest
place within 10km radius of the employees’ place of
employment) for workers working between 8 p.m. and 5 a.m.

Leave
- annual 12 days paid leave (i.e. 1 days paid leave for each month of s120
service with the same employer)
- pubic 11 paid days per annum. Public holidays on falling on Sunday s121
holidays do not carry over to Monday
- sick 1st 6 months of employment all sick leave unpaid s123
2nd 6 months of employment with same employer (12 days paid
leave)
After 1 year with same employer 12 days sick leave on full pay;
thereafter sick leave for up to 24 days (on half pay) for each
period of 12 months continuous service
- maternity 6 weeks prior to birth; and 6 weeks after birth. Employees with s119(5);
1 year continuous service with the same employer shall be s133 –
paid 2 weeks maternity pay limited to two confinements 137
Employers & employees to agree on paid 1 hour per day baby Labour
feeding arrangements for 6 months Code
wages
Order
2005
- Employees allowed reasonable paid time-off for training (incl. s122
educationa shop-steward training)
l leave
Probation
- probation Probation is for a period not exceeding 4 months S75
General
Other No training levy(firms earning DCC to contribute 3% of payroll
for training); no annual bonus, medical or retirement fund
contributions; employers must take out an insurance policy to
cover injuries arising out of industrial accidents (about0.3% of
payroll); wages can be paid by electronic transfer

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Lesotho’s Commercial and Industrial Electricity Tariffs effective 1st May
2009

ENERGY CHARGES
Customer Categories Energy Charge (M/kWh)
Industrial HV 0.1160
Industrial LV 0.1254
Commercial HV 0.1160
Commercial LV 0.1254
General Purpose 0.7580
Domestic 0.6680
MAXIMUM DEMAND CHARGES
Customer Categories MD Charge (M/kWA)
Industrial HV 129.3606
Industrial LV 140.8179
Commercial HV 129.3606
Commercial LV 140.8179

Source: Press release publicized by Lesotho Electricity Corporation (LEC)

Lesotho Water & Sewage Tariffs – 2009/20010

New Water Connection
Band Distance (m) Cost (Maloti)
1 6-25 1500
2 26-50 2500
3 51-100 3500
4 101-150 4500

New Sewer Connection

Band Distance (m) Cost (Maloti)
1 6-30 3000
2 31-90 4560

Sewerage is charged M5.37 on 85% of water consumed

Septic tanks, conservancy tanks, VIPs where there is no sewerage system
M250.00 per load

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Septic tanks, conservancy tanks, VIPs where there is sewer reticulated areas
M385.00 per load

WASA has assumed that water returned to sewers is 85% of kiloliters billed.

New Water Tariffs

Standing Charge for domestic customers M24.65 for band A

Domestic Customers

Band Volume (Kiloliters) Rate per 1000 liters

A 0–5 M2.41
B 6 – 10 M4.08
C 11 – 15 M7.17
D Above 15 M9.89

Standpipe customers M3.27

Standpipe standing charge M0.00

Non Domestic Customers

Standing Charge for non domestic customers M164.19
All consumption (industries, business, government) M6.52
All consumption (school, churches) M6.47

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LNDC FACTORY SHELLS: TYPICAL SPECIFICATION

Structural Frame Portal or propped portal steel frame primed and coated in
gloss enamel.

Roof “Plain galvanized IBR”. “Sisalation” or “Bubble foil” insulation.

No translucent sheeting.

Side Cladding “Plain galvanized” IBR with steel windows burglar proofed
to ventilators only.

Walls “Approved concrete bricks” faced internally and externally to

1.2m AFFL. Ceramic wall tiles to kitchen and bathroom
splashguards only.

Floor Reinforced concrete 25Mpa, “Masterplate” floor hardening. Vinyl tiling to

workers toilets. Carpet tiles to offices.

Foundations Reinforced concrete footings.

Standard Power Supply M5 – 100kVA (300m2); M10 –

150kVA (1000m2)
M18 – 200kVA (1800m2); M20 – 315kVA (2000m2)
M30 – 400kVA (2000m2); M30 – 400kVA (3000m2)
M40 – 630kVA (4500m2); M50 – 850kVA (5000m2)

Ventilation Steel framed windows; ridge ventilators; cooling fans in

certain areas.

Fire Fighting 10 kg portable fire extinguishers; 30 m fire hose reels. Sprinkler

systems to M30’s, M40’s , M50’s and larger units in certain
cases.

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Plumbing & Sanitary Stainless steel fittings in workers toilets. Vitreous china
fittings and hot water plumbing to senior staff toilets. Under
sink hot water geyser to kitchenette and senior staff toilets.
Industrial-type toilet roll holders.

Water Supply Main incoming 50mm galv. iron; 5000 litre elevated emergency
storage tank in certain areas to ablution only.

Roller Shutter Door Chain operated minimum height 4.2m AFFL.

Guardhouse Standard design with fire place but no toilet.

Main Gate Standard design.

Perimeter Fencing Galv., welded mesh 2.1m high min; capped round posts
and y-standards.

Offices Dry wall partitioning mezzanine floor on steel frame at a

maximum ratio of 125m2 to 1000m2 of factory space.

Showers: Upon request.

Canteens: Upon request.

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21
PRINCIPAL ORGANISATION ACTIVE IN INDUSTRIAL DEVELOPMENT

Lesotho National Development Corporation (LNDC)

The Lesotho National Development Corporation is a development finance
institution and investment promotion agency which is in the business of
facilitating private sector development and investment inflow into Lesotho. The
LNDC will assist new investors in establishing their businesses; provides investors
with significant aftercare once they have been established; and, rents industrial
property to investors.

Contact Details
Physical Address : 9th Floor, Block A, Development House, Kingsway, Maseru,
Lesotho
Post : Private Bag A96, Maseru 100, Lesotho
Tel : +266 22312012 Fax: +266 22310038
E-mail : info@lndc.org.ls
Web : www.lndc.org.ls

Ministry of Trade & Industry, Co-operatives & Marketing (MTICM)

The Ministry of Trade & Industry, Co-operatives & Marketing is the national
government department that is responsible for the development and
management of Lesotho’s industrial and trade policies. The MTICM plays a role in
processing applications for imports and exports, the registration of firms, etc. The
Minister of Trade & Industry chairs the Inter-Ministerial Task Team on Attracting
and Maintaining Foreign Direct Investment in Lesotho’s Textiles & Apparel
Industry. This Task Team, which meets at least on a monthly basis, addresses a
range of issues related to Lesotho’s textiles and apparel industry.

Minister of Trade & Industry, Cooperatives & Marketing: The Honourable, Popane
Lebesa
Ministry Principal Secretary: Mr. Teleko Ramotsoari
Post : PO Box 747, Maseru 100, Lesotho

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Tel : +266 22312802 Fax : +266 22310326
E-mail : psmticm@leo.co.ls
Web : www.lesotho.gov.ls

Ministry of Employment & Labour

The Ministry of Employment and Labour is the government Ministry responsible
for formulating and implementing labour market policies. The Ministry has an
inspectorate that is responsible for ensuring compliance with the country’s labour
laws; the Ministry is also responsible for issuing of work permits.

Minister of Employment & Labour: The Honourable Refiloe M. Masememe

Labour Commissioner: 'Mamohale Matsoso
Post : Private Bag A116, Maseru 100, Lesotho
Tel : Ministry +266 22322602 Tel: Labour Commissioner +266 22322181
Fax: +266 22310374
E-mail : Labour Commissioner: labcom@leo.co.ls

Ministry of Home Affairs & Public Safety

The Ministry of Home Affairs & Public Safety is the government Ministry
responsible for issuing residence permits, and all other matters related to border
controls.

Minister of Home Affairs & Public Safety: The Honourable Archibald Lehohla
Ministry Principal Secretary: Lefa J. Mokotjo
Post : PO Box 174, Maseru 100, Lesotho
Tel : Ministry +266 22323771 Tel: Principal Secretary: +266 22323526 Fax:
+266 22310587

Lesotho Textile Exporters’ Association (LTEA)

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The Lesotho Textile Exporters’ Association is a national organization which
represents the majority of Lesotho’s textile and garment exporters. The LTEA
regularly interacts with all branches of the Government of Lesotho, and with a
range of other Lesotho stakeholders (e.g. trade unions, utility companies, etc).

President: Jennifer Chen

Post : PO Box 15507, Maseru 100, Lesotho
Tel : +266 22321823 Fax : +266 22321877
E-mail : jennifer.chen@carrywealth.com

Lesotho Industrial Employers’ Association

The Lesotho Industrial Employers’ Association (LIEA) is a regionally based
employers’ organisation whose membership is concentrated in the towns of
Maputsoe and Ha Nyenye. LIEA is affiliated to the Association of Lesotho
Employers.

President: John Lyon

Post : PO Box 1463, Maputsoe 350, Lesotho
Tel : +266 22430303 Fax : +266 22430012
E-mail : john.lyon@reebok.co.za

Association of Lesotho Employers (ALE)

The Association of Lesotho Employers is a national employers association with
some members who are active in Lesotho’s textile and garment sector.

Executive Director: Advocate Makeka

Post : PO Box 1509, Maseru 100, Lesotho
Tel : +266 22315736 Fax : +266 22325384
E-mail : alemp@leo.co.ls

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Factory & Allied Workers’ Union (FAWU)
The Factory & Allied Workers’ Union is the largest trade union active in Lesotho’s
textiles and apparel industry. In an audit of trade union membership (mid-2005)
FAWU was said to have 10 265 members.

General Secretary: Macaefa Billy

Post : PO Box 2433, Maseru 102, Lesotho
Tel : none Fax : +266 22317635
Cell GS : +266 62771744
E-mail : fawu@leo.co.ls

Lesotho Clothing & Allied Workers’ Union (LECAWU)

The Lesotho Clothing & Allied Workers’ Union is the second most representative
trade union active in Lesotho’s textile and apparel industry. In an audit of trade
union membership (mid-2005) LECAWU was said to have 5 332 members.

General Secretary: Daniel Maraisane

Post : PO Box 11767, Maseru 100, Lesotho
Tel : +266 22320958 Fax : +266 22310412
Cell GS : +266 58700696
E-mail : lecawu@lesoff.co.za

Lesotho Revenue Authority (LRA)

The Lesotho Revenue Authority is the organization that collects all taxes and is
responsible for customs administration. The LRA has a help desk at its head office
which is able to assist taxpayers.

25
Post : PO Box 1085, Maseru 100, Lesotho
Tel : +266 22323796
Fax : +266 22312091
Toll Free : 8002 2006
E-mail : info@lra.org.ls
Web site: www.lra.org.ls

Lesotho Public Holidays 2010

Day Date
New Year’s Day Friday 01 January 2010
Moshoeshoe’s Day Thursday 11 March 2010
Good Friday Friday 2 April 2010
Easter Monday Monday 5 April 2010
Worker's Day Saturday 01 May 2010
Ascension Day Thursday 13 May 2010
Africa/Heroes Day Tuesday 25 May 2010
King’s Birthday Saturday 17 July 2010
Independence Day Monday 04 October 2010
Christmas Day Saturday 25 December 2010
Boxing Day Sunday 26 December 2010

Note: Public holidays falling on a Sunday do not become a public holiday on the
following Monday

Lesotho Working Hours

Civil Service working Hours
Generally 08h00 to 16h30. Lunch break mainly between 12h45 and 14h00
Commercial and retail places open 08h00 to 17h00

Lesotho Revenue Authority

Generally 08h00 to 17h00.

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Commercial Sector
Generally 08h00 to 17h00

Manufacturing
Generally 07h00 to 17h00. Lunch break in garment sector mainly between 12h00
and 13h00
Commercial Banks
Weekdays: generally between 08h30 and 15h30
Saturdays: generally between 08h30 and 11h00

27
LESOTHO’S: TELECOMMUNICATIONS & INTERNET SERVICES

Telecommunications
Teleconnect Lesotho (fixed line service provider/cellular service provider)
Physical Address : Kingsway (Opposite Main Post Office), Maseru, Lesotho
Postal Address : PO Box 1037, Maseru 100, Lesotho
Tel : +266 22211000 / 22211624
Fax : +266 22211170 / 22211705
Web site : www.telecom.co.ls

Postal Address : PO Box 15511, Maseru 100, Lesotho

Tel : +266 22214800
Fax : +266 22327858
E-mail : customercare@eel.co.ls
Web site : none

Lesotho Telecom
Also offers internet services (including broadband)

Vodacom Lesotho (cellular service provider)

Physical Address : Block B, 7th Floor, LNDC Development House, Kingsway,
Maseru, Lesotho
Postal Address : PO Box 7387, Maseru 100, Lesotho
Tel : +266 22212000
Fax : +266 22311079 / 22311187
Web site : www.vcl.co.ls
Internet
LEO
Physical Address : Taoana Centre, Orpen Road, Maseru, Lesotho
Postal Address : PO Box 11072, Maseru 100, Lesotho
Tel : +266 22322772
Fax : +266 22317816

28
Web site : www.leo.co.ls
Note: Leo can also assist in registering an internet domain name.
iLesotho / Comnet
Physical Address : 4 Tulley Road, Maseru, Lesotho
Postal Address : PO Box 1045, Maseru 100, Lesotho
Tel : +266 22317645
Fax : +266 22317920
E-mail :
Web site : www.ilesotho.com

NOTE : All of the above, while being headquartered in Maseru, most

are able to offer services in other parts of Lesotho.

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LESOTHO’S BANKING SECTOR

Central Bank of Lesotho

Physical Address : Corner Airport & Moshoeshoe Roads, Maseru, Lesotho
Postal Address : PO Box 1184, Maseru 100, Lesotho
Tel : +266 22314281 / 22324281
Fax : +266 22310051 / 22310679
E-mail : cbl@centralbank.org.ls
Web site : www.centralbank.org.ls

Standard Lesotho Bank

Physical Address HQ : Lesotho Bank Tower, Kingsway, Maseru, Lesotho
Postal Address : PO Box 1053, Maseru 100, Lesotho
Tel : +266 22315737
Fax : +266 22317321
Swift code : SBICLSMX
E-mail : matsosot@stanbic.com
Branches : Maputsoe; Maseru; Mafeteng; Mohales Hoek and all other
districts.

First National Bank (Lesotho) - FNB

Physical Address HQ : Corner Kingsway and Parliament Road, Maseru,
Lesotho
Postal Address : PO Box 11902, Maseru 100, Lesotho
Tel : +266 22222200
Fax : +266 22222222
Swift code : FIRNZAJJ
E-mail : maseru@fnb.co.za
Branches : Maseru, Maputsoe

Nedbank (Lesotho)
Physical Address HQ : Nedbank Building, Kingsway, Maseru, Lesotho
Postal Address : PO Box 1001, Maseru 100, Lesotho
Tel : +266 22312696
Fax : +266 22310025
Swift code : NEDLLSMX
E-mail : imakeka@nedcor.com
Web site : www.netbank.co.ls
Branches : Maputsoe; Maseru; Mafeteng; Mohales Hoek

30
GETTING TO LESOTHO
AIR
Johannesburg International Airport
to Moshoeshoe International
Airport
SA Airlink flies from Johannesburg to
Moshoeshoe airport daily (Moshoeshoe
is approximately 30 km from the Maseru
CBD). The flight takes 70 minutes.
Bookings : www.flysaa.com
ROAD
Road : Johannesburg to Maseru
(430km)
Leave JHB on the N1 South towards
Bloemfontein. Pass Kroonstad and at
Ventersburg turn left onto the R70.
Drive past Senekal and take the
Marquard road (R707). At Marquard
turn left onto the R708. Immediately
after you pass the town of Clocolan, turn At the town of Fouriesburg turn left onto the
right onto the R26. About 4km after
Ladybrand turn left onto the N8 and you
will reach the Maseru Bridge border post
in about 14km.
Road : Bloemfontein to Maseru
(155km)
If at the airport turn left onto the N8,
pass the towns of Botshabelo and Thaba
Nchu. About 58km after Thaba Nchu
Bloemfontein Airport
A number of South African airlines (SAA, SA
Airlink, Comair) fly to Bloemfontein on a
daily basis from Johannesburg, Cape Town,
Durban and Port Elizabeth. Once in
Bloemfontein it is a 155km road trip to
Maseru.
Road : Durban to Maseru (550km)
Take the N3 until Harrismith (in the Free
State) turn left onto the N5. About 5km out
of Harrismith turn left onto the R74; after
about 10km the R74 becomes the R712.
Pass Phuthaditjhaba and drive through the
Golden Gate National Park until you get to
Clarens. At Clarens turn left onto the R711.
R26. If you are going to Maputsoe cross the
RSA-Lesotho border at Ficksburg; if you are
going to Maseru carry on onto Ladybrand.
About 4km after Ladybrand turn left onto
the N8 and you will reach the Maseru Bridge
border post in about 14km.
Road : East London to Maseru (570 km)
Take the N6 to Aliwal North. About 31km
outside of Aliwal North (at the town of
Rouxville) turn right onto the R26. Pass the
towns of Zastron, Wepener and Hobhouse
31
the N8 will veer to the right. After about until you reach the N8. Turn right onto the
14km you will reach the Maseru bridge N8, after 12km the N8 veers right. You will
border post. reach the Maseru Bridge border post in
about 14km.
Road : Cape Town to Maseru
Take the N1 to Bloemfontein. At
Bloemfontein turn onto the N8 (see
Bloem to Maseru route above).
Car Hire :
The following car hire companies operate in Maseru:
Avis : Tel : +266 22320087; fax : +266
22320087 web : www.avis.co.za
Budget : Tel : +266 22316432; fax : +266
web : www.budget.co.za
Imperial : Tel : +266 22350292; fax : +266
22250290 web : www.imperialcarrental.co.za
NOTE : Car hire companies sometimes charge excessive car rental fees if a
vehicle is picked-up in Lesotho and then dropped-off in South Africa (and
vice versa).

Maseru Taxis :
- if you are staying at the Lesotho Sun they run a free shuttle service to and from
Moshoeshoe International airport.
- Mike-the-Taxi picks-up passengers on every flight coming into and leaving from
Moshoeshoe International Airport. Cost M50.00. Contact Mike on: +266
58855527.
- Moonlight Taxis run a door-to-door taxi service within Maseru. The standard fee
is between M20.00 and M25.00 per trip. Moonlight may be contacted on: +266
22312695.

32
WHERE TO STAY IN LESOTHO

MASERU SUN HOTEL LESOTHO SUN HOTEL

12 Orpen Road Hilton Road

Old Europa Maseru
Maseru Lesotho
Lesotho

Central Reservations : +27 11 Central Reservations : +27 11

7807860 7807800
Tel : +266 22312434 Tel : +266 22313111/22243000
Fax : +266 22310158 Fax : +266 22310104
E-mail : maseru@sunint.co.za E-mail : lesoresv@sunint.co.za
Web : www.suninternational.com Web : www.suninternational.com
Post : Private Bag A84, Maseru 100, Post : Private Bag A68, Maseru 100,
Lesotho Lesotho

NOTE: The Maseru Sun offers LNDC NOTE: The Lesotho Sun runs a shuttle
guests preferential tariffs, and service to and from Maseru’s
runs a shuttle service to and airport.
from Maseru’s airport.

VICTORIA HOTEL LANCERS INN HOTEL

Kingsway Road (opposite Basotho Hat) Cnr, Kingsway & Pioneer Roads
Maseru Maseru
Lesotho Lesotho

Reservations : +266 22313687 Reservations : +266 22312114

Fax : +266 22313687 Fax : +266 22310223
E-mail : hotelvictoria@leo.co.ls E-mail : lancers-inn@ilesotho.com
33
 Web : none Web : none
Post : PO Box 9740, Maseru 100, Post : Private Bag A216, Maseru
Lesotho 100,Lesotho

LADYBRAND: Places to Stay

20km from Maseru – border post open 24 hours

Web site : Free State Provincial Government – Tourism (see :

www.dteea.fs.gov.za)
- click tab “accommodation” (top of screen)
- keep view “all types of accommodation”
- under “area / location” select Ladybrand, click “GO”

FICKSBURG : Places to Stay

3km from Maputsoe / 10km from Ha NyeNye – border post open 24 hours

Web site : Free State Provincial Government – Tourism (see :

www.dteea.fs.gov.za)
- click tab “accommodation” (top of screen)
- keep view “all types of accommodation”
- under “area / location” select Ficksburg, click “GO”

34