Cosmetology and Beauty Services Level 3

Who it is for. People who have finished Cosmetology and Beauty Services Level 2, or can show the same skills, and who want to manage a beauty studio, supervise staff and apprentices, or start their own beauty business. Ghana's TVET framework places National Proficiency II below National Certificate I. This module is written at an advanced level, comparable to National Certificate I; that comparison is the author's judgement, not a CTVET ruling.

Bridge from Level 2: what you already know

Level 2 gave you skills and safe habits. Level 3 turns them into a studio that runs the same way every day, whoever is on duty, and shows you how to earn and keep a living from it. For hair cutting, braiding, relaxers and wigs, see the hub's Hairdressing and Barbering; this manual does not repeat them.

How the module works

Each unit has learning outcomes, performance criteria, the range and the evidence your assessor needs. You are judged Competent or Not Yet Competent. About 60% of the time is practical. Every unit ends with a three-question Check yourself, a homework, and your logbook entry. Units 5 to 7 are about business: they build on the hub's Money Skills Level 2 and Entrepreneurial Thinking Level 2, and go deeper for the beauty trade.

Labelling. Numbers called example are made up for practice. Prices called asking prices were seen on listing sites and will change. Anything marked not verified is something I could not confirm; ask the body named before you act.

Competency standard

Range. A small studio with two to four people offering make-up, nails, skin care and hair removal. Evidence. Rota; three checklists; a scored audit; stock cards; an appointment book page.

Why a routine matters

Hepatitis B spreads through contact with infected blood and body fluids, especially through open cuts or sores, and sharing or reusing contaminated sharp objects can spread it. In a study of 340 street beauticians and barbers in the Volta Region, only 31.5% worked safely overall, and only 10.3% had ever had infection-control training; none had a written standard operating protocol. Your job at Level 3 is to be the person who writes the protocol and makes sure everyone follows it. A written routine is what makes a studio trustworthy.

The three hygiene checklists

Print each on one page, laminate or put in a plastic sleeve, and tick with a marker every day.

Opening checklist (before the first client)

Between-client checklist (every client, every time)

Closing checklist (last client gone)

Clean before you disinfect or sterilise: the CDC rule is that meticulous cleaning must come first. That guideline is written for health care, not salons, so use it as a standard of care.

Tool sterilising: the standard for your studio

Tools that may touch blood or broken skin (nippers, scissors, pushers, tweezers, anything that can nick) must be sterilised or kept as one set per client. Files, buffers, orange sticks and toe separators are single use. In the Volta study 40.3% of beauticians disinfected tools only at the end of the day and 12.1% used no disinfectant; never copy that. Buy ready-made 70% alcohol or a registered disinfectant and follow its label; do not dilute it. Whether 70% alcohol alone is enough for blood-contaminated tools is not verified: clean first, then use the product exactly as labelled. The price of a bench autoclave or other sterilising method in Takoradi was not verified: ask suppliers and ask the Environmental Health Officer what they accept.

Weekly and monthly hygiene audit

An audit checks the system, not just today. Every month, a second person (a senior or a visiting trainer) scores the studio against 20 yes/no questions, for example:

Score = points ÷ 20 × 100. Example: 18 out of 20 is 90%. Any "no" on sharps, tool sterilising or banned products is a stop-work item, however high the score. List each failed point with an action, a name and a date, and check it was done at the next audit.

Staff rota and appointments

The rota. List every person, the days and the hours. Keep two rules: nobody works alone on closing day if the studio takes cash, and every shift has someone trained in first aid. Share the rota in a WhatsApp group a week ahead.

The day plan. Allow a gap for cleaning between clients (10 to 15 minutes is common practice, not a rule). A bridal make-up slot of 60 to 90 minutes per look is a stated booking length. Add the gap, so a 90-minute bridal look takes 105 minutes of chair time.

Booking rules (write these on your price list):

1. Take the client's name, WhatsApp number, service, date and time; confirm by message the day before.
2. Take a deposit for long services (bridal, event, group): for example one-third, written on the receipt. The deposit is example practice, not a legal rule.
3. State the cancellation rule: for example, 24 hours' notice, or the deposit is not returned.
4. Late client: wait 15 minutes, then shorten the service or rebook; do not rush hygiene.
5. Walk-ins: serve only if the time is free and the previous client's station is cleaned.
6. Never double-book one staff member.

Utilisation. A person who works 8 hours a day for 26 days has 208 working hours. If they sell 120 services of 45 minutes (0.75 hour), they are booked 90 hours, which is 43.3% utilised (example). The empty hours cost you wages and rent; fill them with promotions, standby bookings or training.

Stock control: the basics

Keep a stock card for each item: date, in, out, balance. Use first-in-first-out (FIFO): oldest stock is used or sold first; write the date opened on every pot. A reorder point is the level at which you must order: weekly use × weeks to deliver + a safety amount. Example: you use 6 bottles of nail polish remover a week, delivery takes 1 week, safety stock is 3 bottles, so reorder when 9 are left. Do a monthly stock count and compare it with the cards; a difference means waste, theft or a record error.

Never keep expired products. Check the printed expiry date and the "period after opening" symbol. Keep products in a cool dry place; the FDA says not above 85 degrees Fahrenheit, and never in a hot car. Mascara and other eye products carry extra rules: do not share, replace mascara every 2 to 4 months, and never add water or saliva.

Check yourself

1. In what order do you clean and disinfect a tool?
2. What is a reorder point, and how do you work it out?
3. Name two audit items that are a stop-work item whatever the score.

Competency standard

Range. A small studio doing make-up, nails, facial and hair-removal basics. Evidence. Completed record forms; a role-played reaction and complaint; a referral note.

The consultation record

No Ghana-specific legal consent form for beauty services was found (not verified). A written record is good practice and mirrors standards used elsewhere. Each client card should hold:

Date every card and sign it as the person who did the service. Add a line at the bottom for any later problem.

Informed consent

Consent means the client understands what will happen and agrees. Before every service:

1. Say in plain words what you will do, how long it takes and what it costs.
2. Say the common risks (redness, itching, reaction to a new product) and the signs to watch for.
3. Say what you will not do (lightening, cutting living skin, medical treatment).
4. Give the aftercare, orally and on paper or WhatsApp.
5. Ask: "Do you have any questions? Are you happy to go ahead?" and record the answer.

Photo consent. Ask before you photograph the client and again before you post. Write "yes", "yes without face", or "no". A client can withdraw consent; if so, take the photo down.

Keeping client records safe

Client information is personal information. Ghana's Data Protection Act (Act 843) is the law usually named for this, but I did not verify its sections or whether a small studio must register with the Data Protection Commission (not verified); phone the Commission before you build a database. Meanwhile, use common sense:

• Keep paper cards in a locked drawer; keep phone photos and chats in a phone with a lock
• Share a card only with the client or a doctor the client names
• Do not post a client's name, phone number or health details
• Keep cards for a set time (for example 3 years, an example period; the legal period was not verified); the 6-year rule in the next paragraph is for tax records, not client cards
• Tax and business records: keep in Ghana for at least 6 years from the end of the year of assessment or VAT period

Allergic and adverse reactions

A patch test is a small trial of a product on the inner forearm at least 48 hours before the service; record date, product, site and result. Reactions can take up to 72 hours to show, and on brown or black skin they may look darker brown, purple or grey, or be harder to see, so ask the client how it feels (burning, itching, tightness), not just how it looks.

If a reaction starts: stop, soothe, refer, record.

1. Stop the service and remove the product with clean water or mild cleanser. Do not apply any other product.
2. Soothe: cool clean water; sit the client down; stay with them.
3. Refer: advise the client to see a doctor or pharmacist if it spreads or worsens. Do not give any cream, tablet or injection.
4. Record: date, product (with batch), what happened, what you did, who you told.
5. Review: stop using that product on others until you know why.

Emergency signs: call for help at once. Sudden swelling of the lips, mouth, throat or tongue; fast or difficult breathing or wheezing; tight throat or trouble swallowing; blue, grey or pale lips or skin; sudden confusion, drowsiness or dizziness; fainting. Do not leave the client alone, and send someone to the nearest hospital or to call the ambulance; the current emergency number arrangement was not verified (check 112 and 193 with GNFS or the Ambulance Service). The first-aid skills are taught in the hub's First Aid Community Helper.

When to refer a client to a doctor

Refer: nodular or cystic acne; widespread or scarring acne; acne not improving after several weeks; a changing mole; a non-healing sore; a dark streak or band in a nail; rashes; suspected infection; thick or discoloured toenails or athlete's foot; diabetic foot problems; any eye infection; scalp ringworm; and any reaction signs above. For darker skin, skin cancer is often found later, so every non-healing sore or changing spot should be seen. Nail streak advice is general medical knowledge, so say "please ask a doctor". Write a short referral note (name, date, what you saw, "advised to see a doctor") and keep a copy.

Skin lightening requests: a firm no

Many Ghanaians report using lightening products; studies range from about 30% to about 66% in study samples. FDA Ghana says hydroquinone ceased to be permitted in cosmetics in 2017, lists mercury-based products and steroids as banned or not permitted in cosmetics, and in January 2019 listed 41 products containing mercury, hydroquinone and steroids. WHO calls mercury skin-lightening products hazardous.

A script for a client who asks you to lighten:

1. "I care about your skin, so I do not use lightening products. They can harm the skin, and some contain mercury, hydroquinone or steroids, which are not allowed."
2. "I can help you even out your tone with a gentle routine, sunscreen and a good moisturiser, and I can match your make-up to the skin you have."
3. "If you are worried about dark marks, please see a doctor."
4. Do not shame the client; do not recommend a "milder" lightening product; do not sell, apply or advise on one.

Dark marks after spots (post-inflammatory hyperpigmentation) need patience; the first step is to treat the cause with a doctor, not to squeeze spots or scrub.

Handling complaints: four steps

1. Listen without arguing; write down the complaint in the client's words; thank them.
2. Say sorry for the experience (this is not an admission of guilt; it is respect).
3. Fix within 48 hours: redo the service, a refund or a replacement; offer a fair choice. If it involves a reaction, follow the reaction steps first.
4. Record and learn: write the complaint, the fix, the cost, and what you changed so it does not repeat. Review all complaints monthly.

Reply to online complaints politely and briefly; never name the client's health details in public.

Accessibility in client care

Ask each client "Is there anything that would make your visit easier?" Provide written prices and aftercare; text confirmations for deaf clients; step-free access and a table-height seat for wheelchair users; patience with speech differences. Clients with reduced feeling in the hands or feet (for example from diabetes) need extra care and often a doctor's advice before a pedicure; refer.

Check yourself

1. What four words describe the steps when a client has a reaction?
2. Why must you not treat a rash or a dark mark?
3. What do you say to a client who asks for skin lightening?

Competency standard

Range. A small studio buying products from shops, wholesalers and importers in Ghana. Evidence. Label-reading sheet; supplier checklist; purchase record; retail price sheet.

What is a cosmetic, and who regulates it

Cosmetics in Ghana are registered under the Public Health Act, 2012 (Act 851); section 118 covers registration of cosmetics. The FDA guideline defines a cosmetic as a substance used for cleansing, improving or altering the complexion, skin, hair, eyes or teeth, including deodorants and perfumes. A product claiming to treat, prevent or alleviate disease, or to affect body structure with therapeutic ingredients, is a drug, not a cosmetic. So a "cream that cures acne scars" or "heals nail fungus" is not a cosmetic, and you must not sell or use it as one.

Registration: what you need to know as a studio owner

• A registered cosmetic's registration is valid for 3 years and renewable; the owner must apply to renew 3 months before expiry.
• Foreign companies need a local agent that is a Ghana-incorporated company; samples must have at least 60% of shelf life left (80% if shelf life is under 24 months).
• The fee is "as specified in the fee schedule"; the guideline gives no amount, and the old figure of USD 1,500 for 3 years for imported cosmetics (2016 schedule) was not re-verified, so do not teach or quote it. It is the manufacturer or importer who pays, not the salon.
• Manufacturing premises must be licensed (section 130(1)).
• Registrations can be cancelled; banned products are confiscated and destroyed with a penalty.

Date example. If a product was registered on 15 March 2026 (example), the registration runs to 15 March 2029, and the renewal application is due by 15 December 2028. The dates themselves are an example.

How a studio checks a registration. The FDA's seizure notice told the public to buy only from licensed outlets and check registration, but it does not say how. The format of a registration number and the online lookup were not verified. Phone or visit the FDA Western Region office (its address was not verified) and ask: "Is this product, brand and batch registered, and until when?" Write the date and the name of the officer in your supplier file. Until you have the answer, treat the product as unverified and do not use it on clients.

Banned ingredients: never buy, stock, use or sell

The FDA guideline lists banned substances in Schedule 2, including all mercury-based products; hydroquinone and its derivatives; diethylene glycol; dichlorvos; organochlorides; and persistent organic pollutants; it refers to GS 227-2:2017. It also says: "Products containing steroids are considered as drugs and shall not be permitted in cosmetics".

Why it matters. FDA hydroquinone notice: it ceased to be permitted in cosmetic products and dealers' grace period ended on 31 January 2017; harms named include skin thinning, poor wound healing and stretch marks. The January 2019 list of 41 products named harms including permanent neurological damage in children, kidney and liver toxicity, birth defects, skin infections, skin cancer and ochronosis. In a one-week exercise on 26 June 2026, FDA seized 4,504 unregistered, fake or potentially hazardous cosmetics across 15 regions, naming hydroquinone and steroids. Mercury is a particular risk to pregnant women, babies and young children, and can expose other household members.

If you find a banned product in stock: stop using it; do not sell, give away or throw it in a drain or open bin; write a note of brand, batch, supplier and date; keep it in a sealed bag away from staff and clients; and phone the FDA Western Region office for instructions on handing it over. The exact FDA disposal route was not verified.

Eye and nail product rules

• Eye cosmetics: never share; use single-use applicators; replace mascara every 2 to 4 months; discard dried-out mascara and never add water or saliva; avoid kohl, kajal and surma (heavy metals such as lead; not approved in the US); avoid permanent eyelash and eyebrow dyes (serious eye injury, up to blindness). Ghana's own rule on kohl and lash dyes was not verified, so this studio does not do eyelash or eyebrow dyeing.
• Nail liquids (monomers): the US FDA calls methyl methacrylate (MMA) a poisonous and deleterious substance not to be used in fingernail preparations; reported harms include skin allergy, loss of fingertip sensation and permanent loss of the nail plate. Ghana's rule on MMA was not verified. Buy only products with a full ingredient list and a safety data sheet; refuse any unlabelled bulk nail liquid. Signs of trouble: a strong smell, nails very hard to file, and nails that will not soak off.

Choosing and checking suppliers

Use a checklist for every new supplier:

Keep a supplier file: name, phone, products bought, dates, price, batch and who checked the registration. Keep every receipt for your records; tax records must be kept for at least 6 years. Buy from shops and wholesalers you can find again, not from a street trader with no address.

Where to buy. The notes found starter kit asking prices on Jiji (Accra listings, seen in October 2026); Takoradi retailers, distributors and prices were not verified, so build your own list by visiting markets and shops. A Ghanaian make-up artist reported starting with a few products from Madina Market and customising shades by mixing. Mixing shades of registered make-up for a client's own use is common practice; do not decant or relabel products for sale.

Storage, labelling and discard

1. Store in a cool, dry place; not above 85 degrees F or in a hot car.
2. Label every pot or bottle you decant for studio use with the name and the date; use a spatula, never dip fingers.
3. Check expiry dates monthly; remove expired items; do not sell expired stock.
4. Use FIFO.
5. Keep sharps in a hard container (a thick plastic bottle with a lid is a common substitute, trade practice); never use medical lancets or needles.
6. Keep a list of the ingredients used on each client (batch number on the card).
7. Product recalls: if the FDA announces a recall or seizure, check your stock the same day, remove the products and note it.

Selling retail products: rules and pricing

Only sell products you have checked: registered, labelled, sealed, in date. The STMA 2025 fee-fixing table lists a fee of GH¢200 a year for a retail shop for cosmetic and hair products. Confirm with the Assembly which category applies to a studio that also sells products.

Pricing a retail product. Mark-up is profit ÷ cost; margin is profit ÷ selling price. A lotion costing GH¢18 sold at GH¢27 earns GH¢9 profit: mark-up 50%, margin 33.3% (example). To earn a 40% margin on GH¢18 you must sell at 18 ÷ (1 − 0.40) = GH¢30; a 40% mark-up would give only GH¢25.20 and a margin of 28.6%.

Returns. State your rule on the price list: for example, no returns on opened products unless faulty or a reaction occurs; replace or refund within 7 days (example). If a client reports a reaction to a product, take the product back, record it and stop selling that batch until you have checked it.

Check yourself

1. How long is an FDA cosmetic registration, and how many months before expiry must it be renewed?
2. Name three banned or not-permitted substances and one label warning sign.
3. What must you do with a product whose registration you cannot confirm?

Competency standard

Range. A studio with two to five staff and one or two apprentices. Evidence. Induction plan; competency ladder; signed agreements; pay calculation; staff health and safety plan.

Induction: the first day

Give every new person, including apprentices, an induction before they touch a client. It takes two to three hours. Cover:

Teaching a skill: show, do, review

Use four steps for every new task (nail prep, a foundation base, a wax strip):

1. Tell what the task is for and where it can go wrong (30 seconds).
2. Show the whole task at normal speed, then slowly, saying aloud what you check.
3. Do: the learner does it on a model while you watch; correct one thing at a time.
4. Review: the learner explains it back; you note what was good and one thing to improve; record it.

Teach one skill at a time. Praise in public, correct in private, and always say what to do, not only what is wrong.

The competency ladder and sign-off

Use five rungs for every task on the checklist:

Sign-off checklist for one task (example: classic manicure). Tick each: hands washed and gloves on; consultation and consent done; no broken skin or infection; tools clean and sterile; correct order of steps; no cutting of living cuticle; polish applied in thin coats; aftercare given; tools cleaned and waste disposed; record filled. Three clean passes in a row means signed off; any hygiene failure, even once, goes back one rung.

Tasks that stay out of reach. No staff member or apprentice does skin lightening, injections, lancing, microneedling, chemical peels, needles or anything medical, whatever their skill (see Unit 2). Lash extensions and gel or acrylic work need the Level 2 training and a signed-off patch test routine first.

Apprentices

An apprentice learns by doing under supervision. Ghana's 2026 budget set aside GH¢170 million for a National Apprenticeship Programme; how a small studio joins it was not verified; ask the Ghana Enterprises Agency or your Assembly. Whatever the route, write an apprenticeship agreement: the trade, the start and end date, the skills to be learned, the allowance (even if small), working hours and days off, who supervises, the rules on safety and hygiene, and how either side can end it. Both sign, and each keeps a copy. Whether an apprentice counts as a "worker" under the Labour Act for every purpose was not verified; treat them fairly as if they do.

Keep a training record for each apprentice: tasks, dates, rung reached, supervisor's initials. When the apprentice is ready, they can sit an official assessment; in Western Region, GHABA has examined hairdressing and beauty apprentices, who can then take the NVTI certificate exam. Ask CTVET or GHABA about beauty exams.

The Labour Act in plain words

Source for all of this section: the Labour Act 2003 (Act 651).

Minimum wage is GH¢21.77 a day in 2026, about GH¢587.79 a month at 27 days. A new workplace safety bill had not become law by August 2026, so the Labour Act still governs; the Factories, Offices and Shops Act 1970 is also named, so ask the Labour Department about any change.

A contract has these parts: names; job title and duties; start date; probation; hours and days; pay and how and when it is paid; leave; sick rules; notice; safety and hygiene duties; confidentiality of client information; signature and date.

Paying staff

There are three common ways to pay in a beauty studio. Each has a result for your books.

Whether a worker is an employee or self-employed (for example, someone who rents a chair and keeps all their takings) changes the tax and SSNIT rules. I did not verify how GRA and SSNIT treat chair renters or commission-only beauty workers; ask GRA and SSNIT before you choose. Do not call someone self-employed just to avoid paying contributions.

SSNIT. Employee 5.5% plus employer 13% of basic salary, 18.5% in all; the employer pays 13.5% to SSNIT (Tier 1) within 14 days after month-end and 5% to a private Tier 2 trustee; late payment costs 3% a month; register workers when you hire.

PAYE monthly bands for 2026: first GH¢588 at 0%; next 80 at 5%; next 100 at 10%; next 2,900 at 17.5%; next 16,000 at 25%; next 30,332 at 30%; above 50,000 at 35%. Take off the employee's 5.5% SSNIT first. PAYE is due by the 15th of the next month, and casual workers pay 5%.

Worked example (example numbers). Efua is a salaried assistant earning GH¢1,500 basic a month.

1. Employee SSNIT 5.5%: 1,500 × 0.055 = GH¢82.50.
2. Income for PAYE: 1,500 − 82.50 = GH¢1,417.50.
3. First 588 at 0% = 0. Next 80 at 5% = 4. Next 100 at 10% = 10. The rest, 1,417.50 − 768 = 649.50, at 17.5% = 113.6625. PAYE = 0 + 4 + 10 + 113.6625 = GH¢127.66.
4. Efua's take-home = 1,500 − 82.50 − 127.66 = GH¢1,289.84.
5. Employer SSNIT 13% = GH¢195; total cost to the studio = 1,500 + 195 = GH¢1,695.
6. Of the 277.50 total contribution (82.50 + 195): Tier 1 13.5% = 202.50; Tier 2 5% = 75; 202.50 + 75 = 277.50.

This keeps the maths simple: it ignores allowances and other reliefs. Use GRA's own current guidance when you pay real staff.

Staff health and safety

Your staff are exposed to blood, chemicals, dust and strain. The controls:

Blood and infection. Hepatitis B vaccination is the main prevention; the vaccine is safe and effective, and after a full series boosters are usually not needed. WHO does not name beauty workers on that page, but the risk is the same: a Volta Region study found that only 15.6% of beauticians knew the correct three-dose vaccine schedule. The adult schedule reported for Ghana is three doses at months 0, 1 and 6. The cost in Ghana was not verified; ask a clinic. Encourage every staff member and apprentice to be vaccinated and consider helping with the cost. If a staff member is cut by a used instrument, wash with soap and water and go to a clinic quickly; the exact steps for a salon worker were not verified, so ask a clinic now and write the answer on the wall.

Chemicals, dust and fumes (nail work). NIOSH says nail workers can be exposed to dozens of chemicals, with effects including skin rash, eye, nose and throat irritation and asthma. NIOSH controls: room ventilation plus local exhaust at each station, pressure-sensitive dispenser bottles, containers kept closed, no eating or drinking in the work area, gloves and long sleeves, and an N95 filtering facepiece respirator (a medical mask does not protect against vapours or dust). Check that glove material suits the product by reading the safety data sheet. Staff with a methacrylate or latex allergy should use nitrile gloves, avoid acrylic work and be moved to another task (reported as trade practice).

Strain. Adjustable chairs, lamps at the right height, and short breaks reduce neck and shoulder strain. Rotate tasks. Lift heavy boxes with a trolley or two people.

Fire and electricity. Highly flammable nail liquids and sockets overloaded with dryers and lamps are fire risks. Keep one extinguisher at each exit, check it weekly, and use only licensed contractors to service it (see Workplace Safety Level 3).

First aid. Keep a full kit; train at least one person per shift using the hub's First Aid Community Helper.

Giving feedback and handling problems

Use the SBI method: Situation (when and where), Behaviour (what you saw), Impact (what happened). "On Tuesday at 11:00, you did not change gloves between clients. The next client saw it and left." Then ask: "What happened? What will you do next time?" and agree one action.

Warnings. 1. Talk and note it. 2. Written warning with a date and what must change. 3. Final written warning. Serious breaches (using a banned product, lightening a client, theft, harassment) may end employment at once, but check the Labour Act before you act. Keep notes, treat people fairly and do not discriminate; the Persons with Disability Act 2006 bans job discrimination.

Harassment. No client or staff member should be touched or spoken to in a way they do not welcome. Say so in your rules and tell staff how to report to you, and to the police if serious.

Check yourself

1. Name the four steps for teaching a task.
2. What does the Labour Act say about a job lasting six months or more (s.12)?
3. Which three tasks are never given to any staff or apprentice in this studio, however skilled?

Competency standard

Range. A one- to four-person beauty business in Sekondi-Takoradi or nearby. Evidence. Registration checklist; start-up budget; one-page business plan; pitch.

Business models

Auratress is a Takoradi hair and beauty business whose founder is profiled (summary only), a reminder that local businesses can grow. A Ghanaian make-up artist said she started with a few products from Madina Market, reinvested her income, registered the business and later opened a studio. Start small, and grow when bookings prove demand.

Choose a legal form

Annual returns cost GH¢175 a year; late fees are GH¢1,000 (1 to 4 years) or GH¢2,000 (5 years or more). For a first studio, a sole proprietor or partnership is simplest; move to a company when you employ many people, sign big contracts or want to limit your risk. A partnership needs a written agreement on money, work, profits and what happens when someone leaves.

Registration: step by step

1. Choose and register the name at the Office of the Registrar of Companies; the name should not mislead (for example "clinic" or "dermatology" are medical words; use "beauty studio").
2. Tax identity: your Ghana Card PIN is your individual TIN since 1 April 2021; a company gets a GRA TIN after ORC registration.
3. Assembly permit: apply for the Sekondi-Takoradi Metropolitan Assembly business operating permit through the STMA portal tcc.stma.gov.gh; the permit is due by 31 March each year. The STMA 2025 fee-fixing resolution lists, per year: a small salon GH¢100; a salon with pedicure, manicure and braiding GH¢760; and a retail shop for cosmetic and hair products GH¢200. The STMA fee for a make-up studio, nail kiosk, facial or waxing room was not found; the table was not re-read for those rows. Phone the STMA Environmental Health Unit and ask the permit category, the fee and the inspection (see the homework).
4. Environmental Health inspection. For hotels and restaurants STMA requires Registrar General registration, a certificate to commence business and medical certificates for attendants, with inspection by Environmental and Public Health officers within three working days. Whether salons follow the same steps is expected but not confirmed; ask.
5. Fire certificate. Premises need one from GNFS through the AFCAS system. Published fees were GH¢250 residential, GH¢500 non-residential and GH¢1,000 commercial, plus processing fees; check today's fees. Extinguishers must be inspected and tagged by GNFS-AFCAS licensed contractors by 28 February 2027.
6. FDA. A studio does not register cosmetics; it must buy registered ones. If you will make, import or label your own products, you need FDA registration and premises licensing, which is beyond this module.
7. Data Protection Commission. Whether a small studio must register was not verified; phone the Commission.
8. SSNIT and PAYE when you hire.
9. Bank or mobile money account for the business, separate from your personal one.

There is no national salon licence that I found, and no Ghana law or by-law specific to beauty salons or nail bars was found (research notes); the local Assembly and FDA product rules are the main rules.

Tax choices

• Modified Taxation Scheme (MTS) for residents with business income only who are not VAT-registered: fixed instalments up to GH¢20,000 turnover, and 3% of turnover from GH¢20,001 to GH¢750,000; the ceiling was raised from GH¢500,000 by the Income Tax (Amendment) Act 2026 (Act 1178), assented 26 August 2026, although GRA's own page still showed GH¢500,000 on 8 October 2026; partners and several-outlet owners are excluded. Whether a beauty studio owner counts as a "professional" excluded from MTS was not verified; ask GRA. Pay by *880# or the MTS app.
• Companies pay 25% standard.
• VAT. From 1 January 2026, under the Value Added Tax Act 2025 (Act 1151), VAT is 15% plus NHIL 2.5% plus GETFund 2.5%, 20% effective; the threshold for goods is GH¢750,000; services have no turnover threshold: a taxable person making taxable supplies of services must register within 30 days of starting, and a VAT-registered business cannot use the MTS. Beauty services are services. Whether beauty and personal-care services are taxable or exempt, and how this treats a very small studio, is a question for GRA; ask in writing or at the GRA Takoradi office before you set prices. Do not charge VAT on receipts unless you are registered.
• Withholding tax. If a company pays you for services, it may withhold 7.5% (services by an individual or entity over GH¢2,000 a year); ask for the withholding certificate.

Premises and location

Choose a place that gives good returns:

The Rent Act limits advance rent to six months; sign a written tenancy and keep the receipts. Takoradi rents and demand figures were not verified; visit five locations, count foot traffic for one hour at each and compare.

Equipment and start-up budget

Buy what you need for the first services, not the whole catalogue. Asking prices seen on Jiji (Accra listings, October 2026): a 268W UV LED lamp GH¢240; an arm-rest nail table GH¢300; a 32-piece brush set GH¢470. Prices of autoclaves, wax heaters, steamers and facial beds were not verified; the figures below are examples. Service prices in Takoradi were not found; Accra bridal make-up packages were GH¢500 to GH¢1,200 and Jiji bridal listings ranged from GH¢150 to GH¢1,000; do not copy Accra prices without a local survey.

Example start-up budget for a two-room studio (all GH¢, example):

(The total was checked by script.)

Start free and cheap. The first year can start from a home or mobile base with a basic kit worth a few hundred cedis, adding equipment as bookings grow. A kit set seen on Jiji: complete nail kit with LED lamp and portable drill GH¢650.

Financing

Own savings; a susu or VSLA group; microfinance; bank loans; the Ghana Enterprises Agency (SME GO, Business-in-a-Box, SME High Growth, Kaizen) with Business Advisory Centres in Takoradi, Shama, Effia-Kwesimintsim, Mpohor and Ahanta West. The 2026 Budget set aside GH¢401 million for a Women's Development Bank and GH¢160 million for Adwumawura; whether beauty businesses qualify was not verified. The Assemblies' disability fund may help persons with disabilities; the 2026 rate was not verified, so ask the Assembly. The Bank of Ghana policy rate was 14.00%; a loan costs interest, so borrow only what sales can repay.

Example funding plan for the 32,820 above: savings GH¢20,000, susu GH¢8,000, microloan GH¢8,000 = GH¢36,000, leaving GH¢3,180 as a reserve (example).

Insurance

Use only insurers licensed by the National Insurance Commission; check at nic.gov.gh. Which covers are compulsory for a small business was not verified. Ask about: fire and theft cover for stock and equipment, public liability (if a client is injured or has a reaction) and personal accident or workers' compensation for staff; compare prices from two licensed insurers.

Market yourself honestly

• Portfolio: before-and-after photos with signed consent; tidy and well lit.
• WhatsApp Business: a catalogue of services with prices, quick replies, labels for new, regular and bridal clients; check current limits in the app.
• Google Business Profile: free; add address, hours, photos and services.
• Social media: short videos of clean tools, process and results (never show a client's face without consent).
• Referrals: a small thank-you for a client who brings a friend.
• Signage: a clear name, services, hours and phone number outside; display your price list and your permit.
• Honesty: do not promise skin lightening, "cures" or guaranteed results; do not claim a certificate you do not hold.

Accessibility and persons with disabilities

The Persons with Disability Act 2006 (Act 715) bans job discrimination and calls for accessible public places. An STMA programme gave barbering and hairdressing tools to persons with disabilities in 2025, and a deaf hairdresser's success story is documented. No beauty-specific disability programme in Ghana was found. Course-design suggestions (not sourced facts; check with trainees who have disabilities):

For clients: a step-free entrance, a seat at table height, a written price list and text confirmations for deaf clients.

One-page plan and pitch

Check yourself

1. What body registers a business name, and what is the 2026 fee for a sole proprietor?
2. Does a beauty studio need VAT registration because it has a small turnover? What do you do?
3. Name two accessibility features that help clients with disabilities.

Competency standard

Range. A small studio with services, product sales, commission staff and a loan. Evidence. Cash book; month-end pack; costing sheet; forecast.

The core rule

Assets = Liabilities + Equity. Debits increase assets and expenses; credits increase liabilities, capital and income; the trial balance checks that total debits equal total credits, but cannot catch every error. Keep owner money and business money apart: open a business account and a MoMo wallet for the studio, and pay yourself a fixed drawing on a fixed date.

Daily records

• Cash book: every receipt and payment, in date order, with a running balance. Include MoMo receipts and MoMo fees.
• Receipts: a numbered book with carbon copies; give one for every payment; sign and date.
• Invoices: for clients who pay later (companies, bridal parties): number, date, client, what, price, due date.
• Petty cash: a small float (for example GH¢300) kept in a tin with a voucher for every spend; when it is low, top up to the same figure, and the top-up equals the vouchers.
• Stock cards: for each product, in, out, balance and cost (Unit 1).
• Debtors and creditors lists: who owes you and whom you owe, with due dates.
• Bookings and deposits book: every deposit taken is a liability until the service is done.

A simple receipt: "Receipt No. 0147 · 8 Nov 2026 · Glow Studio · Received from Abena · GH¢360 · for 3 facials · cash · signed". (Invented example.)

Sample cash book page (example)

Check: 5,600 − 2,333 = 3,267 (checked by script). The bridal deposit of GH¢500 is cash you hold, but you have not yet earned it: record it as a deposit received in advance until the service is done.

Petty cash example. Float GH¢300. Vouchers: tissue 45, soap 30, transport 60 = 135 spent; tin holds 165; top-up 135 to return to 300 (example).

Costing and pricing

Mark-up is profit ÷ cost. Margin is profit ÷ selling price. A lotion bought at GH¢25 and sold at GH¢40 earns 15: mark-up 60%, margin 37.5% (example; checked by script).

Costing a service. Cost = products used + labour + overhead share. Example for a bridal make-up (example numbers):

1. Products used per client: GH¢25.
2. Overhead per hour: the studio's fixed costs (rent, utilities, apprentice, salary, depreciation) GH¢5,200 a month ÷ working hours (26 days × 8 hours = 208) = GH¢25 an hour.
3. Artist's time target: GH¢20 an hour.
4. Time: 1.5 hours. Time cost: 1.5 × (25 + 20) = 67.50.
5. Cost per bridal look: 25 + 67.50 = GH¢92.50.
6. For a 30% margin: price = 92.50 ÷ (1 − 0.30) = GH¢132.14; round to GH¢135. A one-third deposit is GH¢45.
7. Check against the market: Accra bridal packages started at GH¢500 and Jiji ads ranged from GH¢150 to GH¢1,000; Takoradi prices were not found, so survey five local salons before you fix your price.

Break-even = fixed costs ÷ contribution per service. Contribution = price − variable cost per service. Example: average service price GH¢90, consumables 10% (GH¢9), commission 40% (GH¢36) leaves GH¢45. With fixed costs of GH¢5,200 a month, break-even = 5,200 ÷ 45 = 115.6, so 116 services a month.

Depreciation (straight line) = (cost − salvage) ÷ useful life. Example: a sterilising unit GH¢3,600, salvage GH¢600, life 5 years: GH¢600 a year, GH¢50 a month. Four main assets in the example studio: facial bed 2,400 over 5 years = 40 a month; 4 lamps 960 over 2 years = 40; sterilising unit = 50; 2 chairs 1,200 over 4 years = 25. Total depreciation GH¢155 a month (checked by script; example numbers). Depreciation is not cash leaving; it is the cost of wear.

Double entry and the ledger

Every transaction has two sides. A ledger has one page (account) per item. Examples (example numbers):

Keep each account's page with a running balance; at month-end, list all balances in a trial balance. If total debits do not equal total credits, look for a slipped number, a swapped pair of digits (a difference divisible by 9), a missing posting or one-sided entry. If they match you still may have an error (for example the right amount put in the wrong account).

Example month: a full set of books (all numbers invented)

Opening position, 1 November. Cash and MoMo 10,000; product stock 2,500; equipment at cost 8,160 (the four assets above). Loan 6,000 (microloan; interest ignored to keep the example simple); owner capital 14,660. (20,660 = 6,000 + 14,660.)

November activity.

• Service sales 16,200 (make-up 40 × 150 = 6,000; nails 120 × 60 = 7,200; facials 25 × 120 = 3,000). GH¢15,000 was paid, and GH¢1,200 is owed by a company for staff make-up (a debtor).
• Product sales GH¢3,000 cash; cost of the products sold GH¢1,800.
• Bought stock GH¢2,000: GH¢1,200 cash, GH¢800 owed to the supplier (a creditor).
• Consumables for services (10% of service sales) GH¢1,620, paid in cash.
• Paid: rent 2,000; commission 4,080 (nail technician 40% × 7,200 = 2,880; facial therapist 40% × 3,000 = 1,200); apprentice allowance 400; salary 1,500 plus employer SSNIT 195; utilities 600; phone and data 150; transport 200; loan repayment 800 (principal).
• Owner's drawings 2,500.

Income statement, November

If the owner draws GH¢2,500, GH¢3,424 stays in the business (5,924 − 2,500). Gross margin = 15,780 ÷ 19,200 = 82.2%; net margin before tax = 6,500 ÷ 19,200 = 33.9% (example). All numbers in this example were checked by script.

Trial balance, 30 November

Balance sheet, 30 November

(Cash: 10,000 + 18,000 received − 15,245 paid = 12,755. Equity: 14,660 + 5,924 − 2,500 = 18,084; liabilities 6,576; 18,084 + 6,576 = 24,660.)

Profit is not cash. Profit after tax was GH¢5,924, but cash rose only GH¢2,755 (12,755 − 10,000). The bridge: 5,924 + depreciation 155 − debtor 1,200 − extra stock 200 + creditor 800 + tax owed 576 − loan repayment 800 − drawings 2,500 = 2,755. Customers who pay late, stock you buy, loan repayments and your own drawings take cash, even when the business is profitable.

Bank and MoMo reconciliation

Match your cash book to the statement every month. Example (example numbers):

Both match at GH¢4,220. Then correct the book: record the fees. Any difference you cannot explain must be investigated the same day.

Monthly closing routine

1. Total the cash book; count cash in hand and agree it.
2. Reconcile bank and MoMo to the book.
3. Count stock; update stock cards; list debtors and creditors.
4. Post depreciation.
5. Do the trial balance.
6. Write the income statement and balance sheet.
7. Pay yourself the fixed drawing; set aside tax money and staff contributions.
8. Check next month's cash with the forecast (Unit 7).
9. File the records: receipts, invoices, statements, cards.

Tax records and the calendar

Keep records in Ghana for at least six years from the end of the year of assessment or VAT period. Filing calendar: SSNIT by the 14th; PAYE and withholding tax by the 15th; VAT by the last working day of the following month; provisional tax quarterly for companies; annual return within four months of year-end; STMA permit by 31 March.

VAT on beauty services: question for GRA. Services have no turnover threshold under Act 1151, and a VAT-registered business cannot use the MTS. Ask GRA in writing: "Are beauty and personal-care services taxable, and must a small studio with turnover under GH¢750,000 register?" Until you have the answer in writing, do not add VAT to your prices and keep your records ready. If you must register, VAT of 15% plus 2.5% NHIL plus 2.5% GETFund is about 20% on the VAT-exclusive price: a GH¢100 service would be GH¢120 for the client, with GH¢20 owed to GRA (example; and NHIL and GETFund can now be claimed as input tax). Test pricing both ways before you quote.

Commission staff. How GRA and SSNIT treat commission-only beauty workers was not verified; ask. Records for tax: MTS needs turnover records; keep the daily takings book, receipts and MoMo statements.

Free tools. Excel or Google Sheets; Zoho Books free plan (one user plus accountant, 1,000 invoices a year, revenue under US$50,000) and Wave (summary only). From 1 January 2027 the 2025 IFRS for SMEs applies to companies using it. Back up your records on a phone and a flash drive, and photograph paper receipts.

Check yourself

1. What is the difference between mark-up and margin?
2. What does a trial balance prove, and what can it not prove?
3. How long must tax records be kept in Ghana?

Competency standard

Range. A beauty studio business plan. Evidence. One-page plan; forecast; panel score sheet.

Quality systems and customer care

• One quality checklist per service (what the client should see, feel and receive), for example "classic manicure: no cut skin; even polish; no bubbles; clean cuticles; aftercare given".
• Feedback. Ask every client two questions after the service: "How was it?" and "What one thing should we improve?" Record the answers weekly.
• Mystery client. Once a quarter ask a friend to be a client and score the hygiene, welcome, skill and price.
• Repeat clients. Keep a list of regulars with birthdays and last visit; send a polite reminder after four to six weeks; a small loyalty (for example every tenth manicure half price, an example) is cheaper than finding a new client.
• Complaints. Log every complaint with date, issue, fix and cost; review monthly (Unit 2).
• Hygiene audit monthly (Unit 1); stock expiry check monthly (Unit 3).

Pricing strategy

Price from cost, not from fear: include products, your time, overhead, tax and a margin (Unit 6). Then check three things: your cost, what local clients will pay, and what competitors charge. Options: packages (bridal trial plus wedding day), bundles (nails plus facial), off-peak prices (quiet weekday mornings), deposits, and membership for regulars. Raise prices when you are always booked; tell regulars in advance. Never copy Accra prices without a local survey.

Scaling

Grow in this order: (1) fill your own time; (2) train an apprentice and delegate simple tasks; (3) hire a signed-off staff member; (4) add a second room or day; (5) add a new service (only after the training and the right products); (6) add retail of FDA-registered products; (7) a second branch only when the first runs well without you. Each step must pass the cash test: can the forecast carry it? Do not buy lamps and chairs you cannot fill.

Partnerships, contracts and tenders

Partnerships. Wedding planners, photographers, event halls, schools, churches, hotel and guesthouse owners (see the hub's Hospitality Services), tailors and hairdressers (see Hairdressing and Barbering) can send you clients. Agree in writing what each side does and how referrals are rewarded.

Written quote and contract. For every group job, write: the service, number of people, place and date, price per person, deposit, payment date, what you supply, what the client supplies (power, chairs, water), cancellation rule, and signatures.

Example corporate quote (example numbers). A company wants make-up for 12 staff before a photoshoot. Price 12 × 110 = 1,320; travel 180; quote GH¢1,500. Your costs: products 12 × 22 = 264; second artist 300; travel 180; total 744. Profit GH¢756; margin 50.4% (checked by script). If the company withholds tax at 7.5% on services (the rule applies to payments to an individual or entity over GH¢2,000 a year; ask the payer), it keeps 112.50 and pays you GH¢1,387.50; ask for the withholding certificate and file it.

Tenders. Larger organisations and public bodies may ask for quotes or tenders for staff events, school graduations or training. Bigger buyers may ask for registration, a TIN, tax clearance and insurance; the public procurement route and documents were not verified, so ask the Public Procurement Authority and your Assembly. Start with schools, churches and companies near you; deliver on time; keep their reference letters.

Records for a loan

Lenders ask for: registration documents, TIN, 6 to 12 months of cash book and MoMo statements, a plan, and a forecast. Tidy books are your best collateral. Keep your income statement and balance sheet for each month.

Succession and ethics

• Write your system down (checklists, price list, supplier file, client cards) so the studio can run when you are ill or away.
• Name a deputy and give them the keys and passwords; share client care among at least two people.
• Know the will and next-of-kin questions for the owner's assets; ask a lawyer.
• Ethics code: never lighten skin; never use banned products; never treat medical conditions; never share client details or photos without consent; never claim a qualification you do not hold; be fair to staff and apprentices; pay what you owe on time; do not undercut others by cutting hygiene.

Capstone: 12-month cash-flow forecast

Assumptions (all example). Opening cash GH¢10,000 (the working cash from the start-up budget). Fixed cash costs GH¢5,045 a month (rent 2,000, apprentice 400, salary 1,500 plus SSNIT 195, utilities 600, phone 150, transport 200). Variable costs 35% of receipts (consumables, commission and product purchases) plus 3% for tax set aside. Loan repayment GH¢800 a month from month 3. Owner's drawing GH¢2,500 a month. Receipts rise as clients arrive, with a festive peak in month 12.

Month 1 payments: 5,045 + 38% × 7,000 (2,660) + 2,500 = 10,205. The lowest closing cash is GH¢3,020 in month 4 (all figures checked by script). The plan survives, but only just.

Stress test. If receipts are 20% lower every month, cash falls below zero in month 3 (−GH¢43) and stays negative until month 12; the lowest closing balance is about −GH¢4,568 in month 8. Check: what will you do? Options: delay buying equipment; cut the drawing to a smaller fixed amount; shift an employee's pay toward commission; collect debts faster; take a deposit for every booking; add a service that sells well; or arrange a small standby loan before the shortfall. Choose two and write the date by which you would act.

Your own plan: replace every number with your own survey and quotes; mark your assumptions.

Panel scoring (20 marks each): customer and problem; services, prices and legal route (including permits and the FDA rules); money (start-up, break-even, forecast, stress test); hygiene, safety and ethics (including the three hard rules); clarity and answers to questions. Competent: at least 60 of 100 with no zero in hygiene, safety and ethics (author's rule). The panel will ask at least one question on what you will not do.

Check yourself

1. Name three parts of a quality system for a studio.
2. What does a written quote for a group job include?
3. Name two things you will never do, whatever the money.

1. What is the first thing you do with a tool before you disinfect it?
2. What does "stop, soothe, refer, record" mean?
3. What do you say to a client who asks you to lighten her skin?
4. How long is an FDA cosmetic registration, and when must renewal be applied for?
5. Name three substances that are banned or not permitted in Ghana cosmetics.
6. What does the Labour Act say about a contract of six months or more?
7. What are the employee and employer SSNIT rates?
8. What is the fee to register a sole-proprietor business name in 2026?
9. Why is VAT on beauty services a question for GRA?
10. What is the difference between mark-up and margin?
11. Why can a business with a profit still run out of cash?
12. How long must tax records be kept?

What this module does not cover: hair cutting, braiding, relaxers and wigs (see Hairdressing and Barbering); any medical, dermatology or first-aid certificate; skin lightening (never taught); manufacturing or importing cosmetics; Ghana beauty-specific licence rules that were not found (see the attention notes); and the CTVET Cosmetology, Make-Up Artistry and Beauty Therapy unit lists, which were not found online.

Every source used in this manual is listed, with links, in the Teacher Copy.