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INVESTING

IN

LESOTHO

The ABC of Doing
Business in Lesotho

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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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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. Constitutional & Parliamentary Affairs. 2.1 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.Lesotho.1.1.2 Legislation Companies Act (1967).1. Step 2: Submit an application to the Registrar of Companies who is located in the Ministry of Law.1 RESERVE A COMPANY NAME 2.3 Process Step 1: Complete an application form. as amended by Companies Amendment Act (1984) 2. 4 .

and the shareholders protection of limited liability 2. An application form must be completed (see Annex “A”). Step 3: Pay statutory stamp duty upon having been advised that a company name has been reserved.1. Time: On average the LNDC would take no more than 3 working days to reserve a name 2. as amended by Companies Amendment Act (1984) 2.2.1.2.1.2 Legislation Companies Act (1967). Step 4: Certificate issued that specifies company name that has been reserved.00 is paid in order to extend the reservation of a company name for a further 60 days. a further M5.00 is payable to reserve a company name for 30 days.2. 5 . 2. 2.3 Process Step 1: Preparation of Memorandum and Articles of Association.4 Required Information/Documentation An applicant must submit at least 3 proposed company names in order of preference.2 REGISTERING A COMPANY 2.6 What the LNDC can do for You The LNDC will assist applicants to complete an application form and process the application.5 Statutory Fees Payable M5.1 Why Registration gives a company a separate legal status. 2.

00. names and addresses of subscribers. 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).4 Required Information / Documentation The following documentation is required to register a company:  the confirmation of reservation of company name (from 2.  a power of attorney from the subscribers wanting to register a company that allows an attorney to represent them in the registration process.2. 6 . 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. stamp duty of M1. 2. Step 2: Submit same to the Registrar of Companies who is located in the Ministry of Law.  a Memorandum and Articles of Association signed by each of the subscribers (in the presence of witnesses).00.50 per M100.4 Statutory Fees Payable Incorporation fee of M12.00. its main and other objects. the amount of the share capital or guarantee.  a declaration by the attorney that the requirements of legislation have been complied with. a certificate fee of M20. a statement that the liability of the members is limited.00 per M100. The Memorandum of Association must include: the name of the company.2.00.1). with a minimum of M100.

Time: On average the LNDC would take between 3 to 4 weeks to register a company.00 (including attorney fees and statutory fees).5 What the LNDC can do for You The LNDC will assist applicants to prepare Memorandum and Articles of Association. could be at least M2.2.2. Should the LNDC assist an applicant the cost would be around M1.000. 200.00). Should applicants undertake the registration process themselves they would also have to engage an attorney (estimated total charges. 7 . including statutory fees and attorney charges.

and Pioneer Industries Encouraging Act (1969) 2.3.2 Legislation Industrial License Act (1969).3.3.2.  a copy of the proposed lease agreement for the premises where manufacturing will take place  certified copies of each directors’ identification documents/ passport 8 . and the Articles of Association.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. 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 2.3.1 Why A manufacturing license gives a company legal authority to commence manufacturing operations 2.3 GETTING A MANUFACTURING LICENSE 2. and the Certificate of Incorporation.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.

3.00.  certified copies of the Memorandum and Articles of Association. 2.  a completed “ Taxpayer Registration Form for Corporate Board” (see Annex “D1”).5 Statutory Fees Payable Application processing fee of M50.00. [1994].4 REGISTRATION FOR TAX 2.4. as amended by Act No 2. [2000]). Value Added Tax Act ([2001]. No 10. 9 .4. Time: On average the LNDC would take up to 4 weeks to obtain a manufacturing license 2. as amended by Act No 6. 2.1 Why All businesses have to register as taxpayers 2. [2003]) 2.4.3.6 Lodging Applications The LNDC will assist applicants to complete an application form and process the application.4. No 11.2 Legislation Income Tax Act ([1993]. an annual fee of M1000.3 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. [1996].4 Required Information / Documentation The following documentation is required: Income Tax Registration:  Company Income Tax.

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.  banking details (for local bank). and temporary staff.  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. the Articles of Association. including part-time. Banking details are required Value Added Tax Registration – Companies:  a completed “VAT 1” and “TIN” registration forms” (see Annex “D4”). labourers. appoint another person to register a company for tax a power of attorney is required.  Manufacturing License.  Manufacturing License. rather than an applicant.  Should someone else. the Certificate of Incorporation.  Certificate of Incorporation. casuals.  certified copies of each directors’ identification documents /passport. 10 .  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.  Resolution letter.  a list of all employees.

the Articles of Association.  Details of the company’s Lesotho banking accounts.  banking details (for local bank). appoint another person to register a company for VAT a power of attorney is required.4.  certified copies of each directors’ identification documents/ passport.4. and the Manufacturing License.5. Time: On average the LNDC would take about 5 working days within which to register a company with the LRA. rather than a company director. 2. certified copies of the Memorandum of Association.5 REGISTERING AS AN IMPORTER 2. the Certificate of Incorporation.6 What the LNDC can do for You The LNDC is prepared to assist industrialists in completing documentation & processing applications.2 Legislation Customs & Excise Act (1982) 2. 2.1 Why Applicants will need to register should they wish to import and export into and from the Southern African Customs Union (SACU).5.  .5 Statutory Fees Payable None 2.5.3 Process 11 .  should someone else. 2.

rather than an applicant.5. Co-operatives & Marketing. Step 2: Submit application to the Director of Trade who is located in the Ministry of Trade & Industry. the Articles of Association.  Should some one else. 12 . appoint another person to register a company as an importer a power of attorney is required.5. the Certificate of Incorporation. and the Manufacturing Licence.  certified copies of each company directors’ identity documents/passport. Time: On average the LNDC would take about 3 working days within which to register a company with the Ministry of Trade & Industry.5 Statutory Fees Payable None 2.6 What the LNDC can do for You The LNDC is prepared to assist industrialists in completing documentation and processing an application. Co- operatives and Marketing 2. 2.4 Required Information / Documentation The following documentation is required:  a completed application form  certified copies of Memorandum of Association. Step 1: Complete an application form (see Annex “E”).5.

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.00 52.00 413. Security F. lodge Employees with <12 months service with same employer 1028. Textile General Worker (with <12 months service with 763.00 B. Wholesale. Textile General Worker (with >12 months service with 830.00 F. The Loti is tied to the South African Rand at par 1:1.2.1.3 Textile Machine Operator – Trainee 763. Plumber) >12 months service with same employer B.00 Employees with >12 months service with same employer 1069.3.2. Wholesale. Textile Machine Operator – Trained (with <12 months 821. Construction worker(unskilled)>12 1124. Textile & Leather Manufacturing A. Construction worker(unskilled) 990.00 290.00 40.00 221.00 Wholesale & Retail C.00 40.1. Carpenter . guest houses Employees with <12 months service with same employer 974.00 469.00 45.1. Carpenter .00 with more than 40 employees <12 months service with same employer C.00 service with same employer) A.00 190.2. Funeral parlour F.00 271. bakeries 1107.00 same employer) A.00 57.2.3.00 (Bricklayer.00 281.00 54.00 same employer) F.1. Employees with >12 months service with same employer 1118.00 55.2. supermarkets and furniture shops.00 57. Steel fixer.00 48.00 190. Security guard – trainee (with <12 months service with 908.4.00 43. Cleaning Services 1 The currency in Lesotho is the Loti (plural “Maloti” – symbol “M”).1.00 42.00 66. motel.00 59.00 (Bricklayer.00 232. Employees with <12 months service with same employer 1055.1. welder.1. Steel fixer.2.00 same employer) Construction B. Restaurants.00 121.2. Construction machine operator and certificated 1981.1.00 57.00 249.2. supermarkets and furniture shops.00 263.00 A.00 service with same employer) A.1. bakeries 1188.00 F.2.2.00 54.1.1. caterers.00 Employees with >12 months service with same employer 1097.1. Employees with <12 months service with same employer 1005.00 52.00 269. 1 Textile Machine Operator – Trained (with >12 months 881.00 Employees with >12 months service with same employer 1045.00 54.00 261. Electrician.00 Service Sector F. 13 . Hotels.1.1.00 Hospitality Sector E.00 with more than 40 employees >12 months service with same employer Retail Sector (other than small businesses) D.00 252. welder. Construction machine operator and certificated 1744.00 244.00 70.1.00 205. Plumber) <12 months service with same employer B.00 263.00 106.00 282.00 206.00 250.2. Electrician. Security guard – trained (with >12 months service with 1136.00 E.2.00 282.00 56.00 same employer) F.

Small Business G.3.00 96. Govt.1 B/EB/C1 (with <12 months service with same 1107.00 70.00 1.1. Employees with >12 months service with same employer 1118.00 H.00 Source: Labour Code Wages (amendment) Order 2009 (Legal Notice No.00 415.00 189.2.2.00 46.2 Employees with >12 months service with same employer 640.00 75.00 304.4. motor mechanic.00 G.00 308.1 Employees with <12 months service with same employer 585.00 91.00 387.4.00 Employees with >12 months service with same employer 1885. F. General Minimum Wage I.00 31. Employees with >12 months service with same employer 345.00 68. 14 .00 263.00 H.4.2 Employees with >12 months service with same employer 912.1. panel beater Employees with <12 months service with same employer 1756. Employees with <12 months service with same employer 1055. B/EB/C1 (with >12 months service with same 1229.00 83. Certified auto-electrician.00 C/EC1 employer) 1346.00 82.00 I.00 275.00 97.00 56.00 EC 1550.3.00 20.00 431.00 103.00 F.00 338.00 209.00 35.2.00 Transport Sector F. Employees with <12 months service with same employer 836.1.00 F.00 107.00 51. Domestic Worker H.00 C/EC1 employer) 1213. Gazette number 78 of 18th November 2009).00 281.00 145.00 F.00 G.00 446.3.00 EC 1723.00 22. 179. Employees with <12 months service with same employer 313.00 77.00 229.

00 per month.overtime Maximum overtime allowed 11 hours per week.00 per month. 2009] Order 2009 . Labour ii. Core . Benefit not paid when worker is fairly dismissed for n benefits misconduct. Terminal benefits paid include pro-rata leave & notice pay Working Hours . and 5 hours on 1 day) .normal 45 hours per week (maximum for 5 day a week worker is 9 hrs s117 – per day. Payment set by firm & employee/union agreement.forced Prohibited s3. For work on rest days s118 rates (normally Saturday & Sunday) double wage rate for those that work a normal work week .overtime Normal rates x 1. marital status. trainee general worker M763.25 (Monday-Friday). iii. s200 discriminat religion. 2 weeks pay for each year of completed service with same s79 terminatio employer. . s124 – labour on employment of young persons (under 18) 129 Wages Normal Minimum wages: i. s3. s5. national extraction ion . s130 – work failing which rates set by Minister 131 . sex.freedom Employers & employees allowed to join trade union and/or s6 association employer organisation of their own choice . Prohibited : concerning race. Code Trainee textile machine operator M763. s7 labour . Exemptions s118 under special circumstances.child Illegal to employ anyone under age of 15. maximum for 6 day a week worker is 8hrs per day for 118 5 days.piece rate Permitted & bonus . colour.LESOTHO’S BASIC CONDITIONS OF EMPLOYMENT Issue Summary Labour Code Ref. trained textile machine operator M821.00 per month [wef :1 Wages Oct.night Allowed. Certain limitations s3. political opinion.

Employees with s119(5).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). s122 educationa shop-steward training) l leave Probation .m.maternity 6 weeks prior to birth. medical or retirement fund contributions.e. Leave . no annual bonus.annual 12 days paid leave (i. 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. and 5 a.m. employers must take out an insurance policy to cover injuries arising out of industrial accidents (about0.3% of payroll). Issue Summary Labour Code Ref.pubic 11 paid days per annum. thereafter sick leave for up to 24 days (on half pay) for each period of 12 months continuous service .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. Public holidays on falling on Sunday s121 holidays do not carry over to Monday . 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. wages can be paid by electronic transfer 16 . 1 days paid leave for each month of s120 service with the same employer) . and 6 weeks after birth.

00 per load 17 .3606 Industrial LV 140. VIPs where there is no sewerage system M250.8179 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 M5.6680 MAXIMUM DEMAND CHARGES Customer Categories MD Charge (M/kWA) Industrial HV 129.1254 Commercial HV 0.1160 Industrial LV 0.37 on 85% of water consumed Septic tanks. conservancy tanks.1160 Commercial LV 0.1254 General Purpose 0.3606 Commercial LV 140.8179 Commercial HV 129.7580 Domestic 0.Lesotho’s Commercial and Industrial Electricity Tariffs effective 1st May 2009 ENERGY CHARGES Customer Categories Energy Charge (M/kWh) Industrial HV 0.

conservancy tanks.19 All consumption (industries.00 Non Domestic Customers Standing Charge for non domestic customers M164.65 for band A Domestic Customers Band Volume (Kiloliters) Rate per 1000 liters A 0–5 M2.17 D Above 15 M9.27 Standpipe standing charge M0. VIPs where there is sewer reticulated areas M385. government) M6.08 C 11 – 15 M7.41 B 6 – 10 M4.52 All consumption (school. churches) M6.89 Standpipe customers M3.Septic tanks. business.00 per load WASA has assumed that water returned to sewers is 85% of kiloliters billed.47 18 . New Water Tariffs Standing Charge for domestic customers M24.

Vinyl tiling to workers toilets. cooling fans in certain areas. ridge ventilators. Floor Reinforced concrete 25Mpa. Sprinkler systems to M30’s.2m AFFL. Walls “Approved concrete bricks” faced internally and externally to 1. 19 . M40’s . Roof “Plain galvanized IBR”.LNDC FACTORY SHELLS: TYPICAL SPECIFICATION Structural Frame Portal or propped portal steel frame primed and coated in gloss enamel. Fire Fighting 10 kg portable fire extinguishers. “Sisalation” or “Bubble foil” insulation. Carpet tiles to offices. M50 – 850kVA (5000m2) Ventilation Steel framed windows. M10 – 150kVA (1000m2) M18 – 200kVA (1800m2). Ceramic wall tiles to kitchen and bathroom splashguards only. No translucent sheeting. Standard Power Supply M5 – 100kVA (300m2). Foundations Reinforced concrete footings. 30 m fire hose reels. M50’s and larger units in certain cases. “Masterplate” floor hardening. Side Cladding “Plain galvanized” IBR with steel windows burglar proofed to ventilators only. M20 – 315kVA (2000m2) M30 – 400kVA (2000m2). M30 – 400kVA (3000m2) M40 – 630kVA (4500m2).

5000 litre elevated emergency storage tank in certain areas to ablution only. Industrial-type toilet roll holders. Roller Shutter Door Chain operated minimum height 4. Perimeter Fencing Galv. Guardhouse Standard design with fire place but no toilet.2m AFFL. Main Gate Standard design. Vitreous china fittings and hot water plumbing to senior staff toilets. welded mesh 2.Plumbing & Sanitary Stainless steel fittings in workers toilets. Offices Dry wall partitioning mezzanine floor on steel frame at a maximum ratio of 125m2 to 1000m2 of factory space.. Canteens: Upon request. Under sink hot water geyser to kitchenette and senior staff toilets. capped round posts and y-standards.1m high min. Water Supply Main incoming 50mm galv. 20 . iron. Showers: Upon request.

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lndc. Maseru. Contact Details Physical Address : 9th Floor. Co-operatives & Marketing (MTICM) The Ministry of Trade & Industry.ls Web : www. The LNDC will assist new investors in establishing their businesses. addresses a range of issues related to Lesotho’s textiles and apparel industry. Maseru 100. The Minister of Trade & Industry chairs the Inter-Ministerial Task Team on Attracting and Maintaining Foreign Direct Investment in Lesotho’s Textiles & Apparel Industry. Minister of Trade & Industry. Kingsway.org. the registration of firms.org. Lesotho Post : Private Bag A96. Popane Lebesa Ministry Principal Secretary: Mr.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. which meets at least on a monthly basis. Lesotho 22 . rents industrial property to investors. Cooperatives & Marketing: The Honourable. and. The MTICM plays a role in processing applications for imports and exports.ls Ministry of Trade & Industry. Teleko Ramotsoari Post : PO Box 747. Co-operatives & Marketing is the national government department that is responsible for the development and management of Lesotho’s industrial and trade policies. Block A. Development House. Lesotho Tel : +266 22312012 Fax: +266 22310038 E-mail : info@lndc. Maseru 100. provides investors with significant aftercare once they have been established. This Task Team. etc.

the Ministry is also responsible for issuing of work permits.lesotho. The Ministry has an inspectorate that is responsible for ensuring compliance with the country’s labour laws. Maseru 100. and all other matters related to border controls.ls Web : www. Lesotho Tel : Ministry +266 22323771 Tel: Principal Secretary: +266 22323526 Fax: +266 22310587 Lesotho Textile Exporters’ Association (LTEA) 23 . Lesotho Tel : Ministry +266 22322602 Tel: Labour Commissioner +266 22322181 Fax: +266 22310374 E-mail : Labour Commissioner: labcom@leo.gov.Tel : +266 22312802 Fax : +266 22310326 E-mail : psmticm@leo.co.ls Ministry of Employment & Labour The Ministry of Employment and Labour is the government Ministry responsible for formulating and implementing labour market policies. Mokotjo Post : PO Box 174. Masememe Labour Commissioner: 'Mamohale Matsoso Post : Private Bag A116.ls Ministry of Home Affairs & Public Safety The Ministry of Home Affairs & Public Safety is the government Ministry responsible for issuing residence permits.co. Maseru 100. Minister of Employment & Labour: The Honourable Refiloe M. Minister of Home Affairs & Public Safety: The Honourable Archibald Lehohla Ministry Principal Secretary: Lefa J.

co. utility companies. etc). LIEA is affiliated to the Association of Lesotho Employers. Maseru 100. President: Jennifer Chen Post : PO Box 15507.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.lyon@reebok. Lesotho Tel : +266 22430303 Fax : +266 22430012 E-mail : john. Maseru 100.g.chen@carrywealth. Maputsoe 350. Lesotho Tel : +266 22315736 Fax : +266 22325384 E-mail : alemp@leo. and with a range of other Lesotho stakeholders (e.co. trade unions. President: John Lyon Post : PO Box 1463. Executive Director: Advocate Makeka Post : PO Box 1509.The Lesotho Textile Exporters’ Association is a national organization which represents the majority of Lesotho’s textile and garment exporters. Lesotho Tel : +266 22321823 Fax : +266 22321877 E-mail : jennifer. The LTEA regularly interacts with all branches of the Government of Lesotho.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.ls 24 .

Maseru 100.Factory & Allied Workers’ Union (FAWU) The Factory & Allied Workers’ Union is the largest trade union active in Lesotho’s textiles and apparel industry. General Secretary: Macaefa Billy Post : PO Box 2433. 25 . Lesotho Tel : +266 22320958 Fax : +266 22310412 Cell GS : +266 58700696 E-mail : lecawu@lesoff. General Secretary: Daniel Maraisane Post : PO Box 11767.za Lesotho Revenue Authority (LRA) The Lesotho Revenue Authority is the organization that collects all taxes and is responsible for customs administration.co. Maseru 102. The LRA has a help desk at its head office which is able to assist taxpayers. In an audit of trade union membership (mid-2005) FAWU was said to have 10 265 members. In an audit of trade union membership (mid-2005) LECAWU was said to have 5 332 members.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. Lesotho Tel : none Fax : +266 22317635 Cell GS : +266 62771744 E-mail : fawu@leo.

26 .lra.org.Post : PO Box 1085.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. Maseru 100.ls Web site: www. Lesotho Tel : +266 22323796 Fax : +266 22312091 Toll Free : 8002 2006 E-mail : info@lra.org. Lunch break mainly between 12h45 and 14h00 Commercial and retail places open 08h00 to 17h00 Lesotho Revenue Authority Generally 08h00 to 17h00.

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 .

Maseru 100. LNDC Development House.ls Web site : none Lesotho Telecom Also offers internet services (including broadband) Vodacom Lesotho (cellular service provider) Physical Address : Block B. 7th Floor.ls Internet LEO Physical Address : Taoana Centre. Maseru. Lesotho Postal Address : PO Box 1037. Maseru. Maseru 100.ls Postal Address : PO Box 15511.co. Lesotho Tel : +266 22211000 / 22211624 Fax : +266 22211170 / 22211705 Web site : www. Lesotho Tel : +266 22214800 Fax : +266 22327858 E-mail : customercare@eel. Orpen Road.co. Lesotho Tel : +266 22212000 Fax : +266 22311079 / 22311187 Web site : www. Lesotho Postal Address : PO Box 7387.vcl. Kingsway. Lesotho Postal Address : PO Box 11072. Maseru 100.telecom.LESOTHO’S: TELECOMMUNICATIONS & INTERNET SERVICES Telecommunications Teleconnect Lesotho (fixed line service provider/cellular service provider) Physical Address : Kingsway (Opposite Main Post Office). Maseru 100. Maseru. Lesotho Tel : +266 22322772 Fax : +266 22317816 28 .co.

Maseru 100. while being headquartered in Maseru.com NOTE : All of the above. most are able to offer services in other parts of Lesotho.ilesotho.Web site : www.ls Note: Leo can also assist in registering an internet domain name. 29 . Maseru. Lesotho Postal Address : PO Box 1045. iLesotho / Comnet Physical Address : 4 Tulley Road.co.leo. Lesotho Tel : +266 22317645 Fax : +266 22317920 E-mail : Web site : www.

Maseru. Mafeteng. First National Bank (Lesotho) . Lesotho Tel : +266 22315737 Fax : +266 22317321 Swift code : SBICLSMX E-mail : matsosot@stanbic. Lesotho Tel : +266 22312696 Fax : +266 22310025 Swift code : NEDLLSMX E-mail : imakeka@nedcor. Mohales Hoek and all other districts. Lesotho Postal Address : PO Box 1184.ls Standard Lesotho Bank Physical Address HQ : Lesotho Bank Tower. Lesotho Tel : +266 22222200 Fax : +266 22222222 Swift code : FIRNZAJJ E-mail : maseru@fnb.ls Branches : Maputsoe.FNB Physical Address HQ : Corner Kingsway and Parliament Road.centralbank. Maseru. Lesotho Postal Address : PO Box 1001. Maseru.com Branches : Maputsoe.co. Lesotho Tel : +266 22314281 / 22324281 Fax : +266 22310051 / 22310679 E-mail : cbl@centralbank. Lesotho Postal Address : PO Box 1053.ls Web site : www. Maseru 100.co. Maseru. Maseru 100.org. Maseru 100.org.za Branches : Maseru.com Web site : www. Mohales Hoek 30 . Kingsway. Maseru. Maseru.netbank. Mafeteng.LESOTHO’S BANKING SECTOR Central Bank of Lesotho Physical Address : Corner Airport & Moshoeshoe Roads. Kingsway. Maseru 100. Lesotho Postal Address : PO Box 11902. Maputsoe Nedbank (Lesotho) Physical Address HQ : Nedbank Building.

if you are will reach the Maseru Bridge border post going to Maseru carry on onto Ladybrand. About 5km out Bloemfontein. Drive past Senekal and take the Pass Phuthaditjhaba and drive through the Marquard road (R707). outside of Aliwal North (at the town of pass the towns of Botshabelo and Thaba Rouxville) turn right onto the R26. Wepener and Hobhouse 31 . At Clarens turn left onto the R711. If you are going to Maputsoe cross the Ladybrand turn left onto the N8 and you RSA-Lesotho border at Ficksburg. The flight takes 70 minutes. Pass Kroonstad and at of Harrismith turn left onto the R74. about 10km the R74 becomes the R712. At Marquard Golden Gate National Park until you get to turn left onto the R708. Immediately Clarens. after Ventersburg turn left onto the R70. About 4km after Ladybrand turn left onto the N8 and you will reach the Maseru Bridge border post in about 14km. About 4km after R26. Once in CBD). Road : Bloemfontein to Maseru Road : East London to Maseru (570 km) (155km) Take the N6 to Aliwal North. SA SA Airlink flies from Johannesburg to Airlink.flysaa. Bloemfontein it is a 155km road trip to Bookings : www. Pass the Nchu. after you pass the town of Clocolan.GETTING TO LESOTHO AIR Johannesburg International Airport Bloemfontein Airport to Moshoeshoe International Airport A number of South African airlines (SAA. in about 14km. turn At the town of Fouriesburg turn left onto the right onto the R26.com Maseru. ROAD Road : Johannesburg to Maseru Road : Durban to Maseru (550km) (430km) Take the N3 until Harrismith (in the Free Leave JHB on the N1 South towards State) turn left onto the N5. Comair) fly to Bloemfontein on a Moshoeshoe airport daily (Moshoeshoe daily basis from Johannesburg. is approximately 30 km from the Maseru Durban and Port Elizabeth. About 31km If at the airport turn left onto the N8. About 58km after Thaba Nchu towns of Zastron. Cape Town.

co.00. fax : +266 web : www.avis. Cost M50. Maseru Taxis : .00 per trip.co. after 12km the N8 veers right. At Bloemfontein turn onto the N8 (see Bloem to Maseru route above). reach the Maseru Bridge border post in about 14km. fax : +266 22250290 web : www. . Car Hire : The following car hire companies operate in Maseru: Avis : Tel : +266 22320087.za Imperial : Tel : +266 22350292. Contact Mike on: +266 58855527. .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).imperialcarrental.Moonlight Taxis run a door-to-door taxi service within Maseru.Mike-the-Taxi picks-up passengers on every flight coming into and leaving from Moshoeshoe International Airport.za Budget : Tel : +266 22316432.00 and M25. Moonlight may be contacted on: +266 22312695. fax : +266 22320087 web : www.the N8 will veer to the right. The standard fee is between M20. 32 . Turn right onto the 14km you will reach the Maseru bridge N8. After about until you reach the N8.if you are staying at the Lesotho Sun they run a free shuttle service to and from Moshoeshoe International airport.co.budget. Road : Cape Town to Maseru Take the N1 to Bloemfontein. You will border post.

from Maseru’s airport. Kingsway & Pioneer Roads Maseru Maseru Lesotho Lesotho Reservations : +266 22313687 Reservations : +266 22312114 Fax : +266 22313687 Fax : +266 22310223 E-mail : hotelvictoria@leo. Maseru 100.com Post : Private Bag A84.co. Maseru 100.suninternational.za E-mail : lesoresv@sunint. and service to and from Maseru’s runs a shuttle service to and airport.ls E-mail : lancers-inn@ilesotho.com 33 .com Web : www.za Web : www.suninternational. Post : Private Bag A68.co. VICTORIA HOTEL LANCERS INN HOTEL Kingsway Road (opposite Basotho Hat) Cnr.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. Lesotho Lesotho NOTE: The Maseru Sun offers LNDC NOTE: The Lesotho Sun runs a shuttle guests preferential tariffs.

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. keep view “all types of accommodation” . Post : Private Bag A216.fs. click tab “accommodation” (top of screen) .dteea. click tab “accommodation” (top of screen) . under “area / location” select Ladybrand.dteea.za) .fs.Lesotho LADYBRAND: Places to Stay 20km from Maseru – border post open 24 hours Web site : Free State Provincial Government – Tourism (see : www.gov. Web : none Web : none Post : PO Box 9740. Maseru Lesotho 100.gov. under “area / location” select Ficksburg. click “GO” 34 . Maseru 100. keep view “all types of accommodation” .za) .