Good day HR Users 

We have received clarification form the Lesotho Revenue Authority about the P16 Tax Certificate and have updated the report accordingly. 

• Row (a) must only contain the taxable salary, wages and pension values.
  • Previously, this row included allowances, overtime payments and strike pay, but these benefits/emoluments must now be reported in row (h) under “Other benefits or emoluments”.
• Any other benefit and/or emolument not specifically singled out on the certificate must be reported on row (h).
• Since there is limited space in row (h) to state the nature of each benefit/emolument separately, the LRA has confirmed that the employer can explain the value once audited or attach a schedule to the certificate to show how row (h) was calculated, indicating each item separately.

 Attached is the following:

 Version 9:

• Lesotho P16_V9_June2021.zip
  • LS-P16 ARP Dictionary – Must be applied on reference and daughter folder
  • LS-P16- ETA – RPT – Must be applied on reference folder only