Why are terminal benefits subjected to tax, yet they do not form part of salary?

LRA FAQs
7. Other
Why are terminal benefits subjected to tax, yet they do not form part of salary?

Why are terminal benefits subjected to tax, yet they do not form part of salary?

Terminal benefits although not part of the monthly salary form part of an individual’s taxable income or earnings.

logo The Lesotho Revenue Authority (LRA), which was established by Act of Parliament in 2001 and became operational in 2003, is principally responsible for the assessment, collection and remittance to the Government of public revenues in Lesotho.

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Why are terminal benefits subjected to tax, yet they do not form part of salary?

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