Early Childhood Care and Daycare Assistant Level 3

Who it is for. People who have finished Early Childhood Care and Daycare Assistant Level 2, or can show the same skills, and who want to be the head of a crèche or day-care centre, a supervisor, or the owner of their own centre. 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 taught you to do the work well. Level 3 teaches you to lead it, license it, staff it, fund it and keep honest books.

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. Every unit has a practical task, homework and a Check yourself with three questions. About 60% of the time is practical.

All money figures marked example are invented for practice. Day-care fees in Takoradi and Akwidaa were not found in any source, so you must survey three nearby centres before you set a real fee.

Competency standard

Range. A crèche or day-care centre of 20 to 50 children, in a hired house or a small purpose-built building, in Sekondi-Takoradi or a rural district such as Ahanta West. Evidence. Licensing checklist; premises score sheet and floor plan; staffing table; records set-up; self-review.

The law in one page

Day-care centres are covered by Sub-Part II of the Children's Act 1998 (Act 560), sections 115 to 120. In plain words:

In practice the licence is issued through the Social Welfare Departments, is valid for one year, must be renewed, and you must hold it before opening. In a June 2024 monitoring exercise in Accra only 2 of 10 centres visited had valid licences, and some were told to close, one for unsanitary conditions. A licensed, clean, well-run centre therefore stands out.

The licensing route, step by step

1. Decide your model: a crèche or centre-based care from a few months to about four years, or a day-care centre in a home, church hall or community building. Ask Social Welfare whether a home-based set-up needs the same permit and how many children it may take. The Act says any day-care centre needs a permit; limits for homes were not verified.
2. Visit the Social Welfare and Community Development office of your District Assembly. Ask for: the application form, the bye-law, the permit fee, the inspection checklist, and the ratio and space rules they use.
3. Prepare the application details. The Accra form asks for: name of the proposed centre; region, district and town; days of the week you will operate; number of children (girls and boys); list of classes, number of children and number of carers in each; the owner's name, address, qualifications and occupation; the person in charge and their qualification; whether there is a person trained in first aid; and the names and qualifications of other staff. Your district form may differ.
4. Have your plans ready. Good practice is for drawings of the premises to be approved by the Municipal Assembly. Ask which office stamps them.
5. Register the business (Unit 5) and get your TIN. Project notes suggest a business registration certificate may be asked for as well as the Social Welfare inspection; the Tema Assembly page lists registration and monitoring of day-care centres but gives no steps or fees, so confirm what your office asks for.
6. Pass the inspection. The officers walk through the building and check safety, space, toilets, water, staff, records and the first-aid arrangements. You fix what they list.
7. Pay the permit fee and receive the permit. Display it where parents can see it.
8. Diarise the renewal a clear two months before the one-year date, and expect a visit at least monthly.

Premises: build the checklist and score it

Here is a checklist built from the Ghana guideline. Score each line 2 (fully met), 1 (partly), 0 (not met). Any 0 on a line marked G is a gate: do not open until fixed.

(Checklist adapted from WIEGO-Guidelines; the electrician line is the project rule that wiring is done only by an Energy Commission licensed person; extinguishers are serviced only by licensed contractors.)

The first-aid box. The Ghana guideline lists plastic gloves, gauze, cotton wool, plasters, safety pins, a 75 mm bandage, a one-way resuscitator, scissors, tweezers and tissues, and bleach (100 ml diluted in 10 litres of water) for cleaning blood spills. Under this module's hard gate the box holds no medicines, ointments, tablets or drops. Ask the health facility what else to include, and have a first-aid trained person check it monthly.

Space per child: worked example

The guideline suggests about 2 m² per child indoors for babies, and 1.4 to 1.8 m² per child for the indoor and outdoor areas for children aged 2 to 6. These are guide figures; your Assembly may use others.

Example centre (all numbers are examples): 10 babies under 2, 12 children aged 2 to 3, 18 children aged 3 to 4, a total of 40.

• Babies: 10 × 2 = 20 m².
• Older children: 30 × 1.4 = 42 m² (lower figure) to 30 × 1.8 = 54 m² (upper figure).
• Total: 62 to 74 m² (a room about 8 m × 8 m is 64 m²; but the guide covers indoor and outdoor areas, so tell the officer what you count).

Staff to children ratios

The Ghana guideline gives these ratios: below 2 years, 1 carer to 5 children; 2 to 3 years, 1 to 10; 3 to 4 years, 1 to 15. These are the guideline for market centres in Accra; the district bye-law may differ, so check.

How to work it out (round up, never down):

1. Count children in each age group.
2. Divide each group by its ratio.
3. Round up to a whole carer.
4. Add the groups, then add the head, cook and cleaner, who do not count as carers on the floor unless the officer agrees.

Example centre above: babies 10 ÷ 5 = 2; ages 2 to 3: 12 ÷ 10 = 1.2, so 2; ages 3 to 4: 18 ÷ 15 = 1.2, so 2. Minimum 6 carers. (Arithmetic ours, from the guideline ratios.) Always cover breaks: if one of the two carers with 12 toddlers goes for lunch, one carer is left with 12 children, which is over the 1:10 ratio. Plan a floating carer or staggered breaks (Unit 4).

Records every centre must keep

The Ghana guideline lists these:

Admission is on the parent's request, with no written test and no interview of the child. Business and tax records are a separate rule: keep them for at least 6 years from the end of the year of assessment.

Add two records of your own: a collection list (the names, phone numbers and a photo or ID check for each person allowed to collect the child) and a medicine refusal note (the centre does not give medicines; see the caution above). These are recommended practice, not a Ghana rule.

Quality assurance review

The Ghana guideline includes a review checklist (Annex 5) that covers: centre details; staff; children by age; registers; policies; menus; emergency plan; first-aid kit; attendance; the incident register. Do your own self-review every quarter and keep the sheet. Quarterly self-review matches the guideline's quarterly staff appraisal.

Policies every centre needs

Write one page for each, in plain language, and translate them into the languages parents speak: admission (including children with disabilities); health and illness (sick children stay home; the centre sends a child with a fever to a health facility; no medicines given by staff); food and allergy; safeguarding and code of behaviour (Unit 3); behaviour (no corporal punishment); collection (only named people); complaints; emergency and evacuation; photos and privacy (no child's face or name online without written parent consent: recommended practice).

Check yourself

1. Under Act 560, who inspects a day-care centre and how often?
2. How many carers are needed for 12 babies under 2, using the 1:5 guideline?
3. For how long should you keep a child's personal file after the child leaves?

Competency standard

Range. A centre with babies, toddlers and pre-school children. Evidence. Term plan; weekly plan; observation file; parent meeting plan; complaints log; inclusion adjustments list.

The national frame

Ghana's revised National ECCD Policy 2025 to 2029 was launched on 26 February 2026; it covers conception to age 8 and names six domains: health, nutrition, early learning, responsive caregiving, safety and security, and inclusion. It says Metropolitan, Municipal and District Assemblies lead the work at community level. Ghana's ECCD standards for ages 0 to 3 were produced in 2018. I could not read the full standards (summary only), so quote their details only after reading the document.

The market-centre guideline gives the working rules for the curriculum:

Officials in 2024 criticised long television time and teaching reading and writing from books at this age, and said toys, not books, are how to teach. Keep screen time short and rare.

KG is part of free compulsory basic education under Ghana Education Service from age 4; so for your older children, plan a gentle bridge to KG with the parents. Which office covers early childhood in your Municipal Assembly: ask (not verified).

A term plan, step by step

1. List the six domains across the top of a sheet.
2. Choose a theme for each fortnight that children can touch: "My body", "Water", "Market day", "Animals on the farm", "Helping at home" (examples).
3. For each age group, write one or two play activities per day under the theme, using local, free materials: stones for counting, bottle tops (large only, a choking risk if small), cloth for peek-a-boo, sand for drawing, empty tins for a pretend market, traditional songs and clapping games such as Ampe, Kyerɛ Wo Ti body-part pointing.
4. Write the aim in one line ("Counting 1 to 5 with real objects").
5. Plan the day: a sample timetable (our teaching example, not an official one) is 8:00 arrival and greeting, free play, planned activity, snack, outdoor play, story and quiet time, lunch, rest on own mat, snack, play and songs, hand-over at 5:00. Babies keep their own feeding and sleep times. Half day is 8 a.m. to 12 noon and full day 8 a.m. to 5 p.m. unless agreed with parents.
6. Display the timetable and the menu chart on the wall.
7. Review each Friday: what worked, what to change.

Use the children's home language (Twi, Fante, Ewe and so on) first and add English slowly; this is general early-childhood practice and Ghana's rule for under-3s was not verified. Traditional songs and stories in Twi or Fante should be written down and checked with a speaker; this book does not supply lyrics because no verified texts were found.

Observation and records

Level 2 taught you to observe. At Level 3 you lead the system:

1. Each carer keeps a notebook with dated, factual notes: what the child did and said (not what you think is wrong).
2. Once a term, compare notes with milestone checklists. The US CDC "Learn the Signs. Act Early." checklists list what at least 75% of children can do by a given age; examples: at 1 year a child pulls to stand, waves bye-bye and plays pat-a-cake; at 2 years a child kicks a ball, walks up a few stairs and uses two-word phrases; at 3 years a child draws a circle and talks back and forth; at 4 years a child tells you about the day; at 5 years a child counts to 10. The CDC list is a foreign reference and not a screening tool.
3. Write a short progress note for each child each term: three things the child can do, one thing we are working on, one thing for the parent to try at home.
4. If a child is not meeting milestones or has lost a skill: tell the parent kindly and in private, show your dated notes, and advise a visit to the child welfare clinic or doctor for a developmental check. Never diagnose, never label. The Ghana referral pathway and Western Region contacts were not verified; ask the district health directorate and write the contacts in your referral folder.

Working with parents

The Ghana guideline says: meet parents at least once every three months; hold a board meeting at least twice a year; display a complaints procedure that says who to complain to, how fast you will answer and how to appeal; and give information in the languages parents speak. Give parents an incident report whenever something happens.

A parent meeting, step by step:

1. Send a written invitation a week before, plus a WhatsApp reminder.
2. Agenda in five parts: welcome; how the term went; one thing parents can do at home; money (fees, arrears, changes: Unit 6); questions.
3. Keep it to 60 minutes; start and end on time.
4. Write minutes with action points, dates and names.
5. Offer a short one-to-one slot for private matters.

The daily note (recommended practice): a card or message each day that says how much the child ate and drank, how long they slept, one thing they enjoyed, and anything the parent should know. No private details about other children.

A four-step complaints procedure (our teaching example): (1) the parent tells the carer or head, who writes it in the complaints log with date and time; (2) the head answers within two working days; (3) if unresolved, the parent writes to the owner or board, who replies in five working days; (4) the parent may take the matter to the district Social Welfare office. Show this on the wall.

Fees and arrears. Say the fee, the due date, and what happens if parents are late, in writing, at admission. Never refuse to give a child back, or shame a child, because the parent is late with fees. Settle it with the parent in private.

Positive guidance, not punishment

Act 560 section 13 says no person shall subject a child to torture or cruel, inhuman or degrading treatment, and that no correction is justifiable that is unreasonable for the child's age and condition, or where the child is too young to understand it. The text layout of the PDF shifts headings by one, so check the gazetted text; the Act does not use the words "ban on corporal punishment". The Accra guideline is plain: staff must never use corporal punishment or psychological torture. Lead by example. A calm routine for staff:

1. Get down to the child's eye level and stay calm.
2. Name the feeling ("You are angry").
3. Say what to do ("Walk", not "Don't run").
4. Offer two choices or redirect to another activity.
5. Praise the good behaviour you see.
6. For children aged 3 and over, a short calm-down time with an adult nearby.
7. Write recurring incidents and speak to the parent.

These steps are recommended practice, consistent with WHO's parenting guidance and UNICEF positive-parenting tips.

Include every child

Services must promote equality and non-discrimination, including for children with disabilities; premises should be disability-friendly, with at least one toilet designed for children with special needs; and your admission policy should cover children with disabilities. The revised policy adds inclusion as a domain. Adjustments that cost little: ground-floor room and ramp, wide door, clear floor, a picture timetable, simple gestures or signs, a quiet corner, extra time at meals, stable seating, face-to-face speech and a partnership with the parents. A referral letter states what you saw (dated), what you did and what you ask the clinic to check. The national pathway for hearing, vision and development checks was not verified.

Check yourself

1. How often does the Ghana guideline say you should meet parents, and how often should the board meet?
2. Name two things you must not do in a day-care curriculum.
3. A child is not saying any words at 18 months. What do you do and what do you not do?

Competency standard

Range. A day-care centre of up to about 50 children. Evidence. Policy and code; hiring checklist; reporting flow chart; incident forms; drill record.

The legal duty

Anyone with information about child abuse or a child in need of care and protection shall report it to the Department, which is the district Social Welfare and Community Development Department; that Department investigates (Act 560, sections 17 and 16). That means every staff member, not only the head. A child is a person under 18. Children in institutions and day care should be closely watched for neglect and abuse.

Reporting channels. The Ministry of Gender, Children and Social Protection runs the Helpline of Hope on 0800 800 800 and 0800 900 900 (toll-free; an SMS short code 8020 was also listed), which routes cases to social services. DOVVSU is the Ghana Police unit for domestic violence and victim support; regional offices take reports in person. A DOVVSU phone number published in 2020 was not verified as current. In immediate danger, call 112, the single national emergency number announced in 2020 (some sources still list 191, 192 and 193; confirm locally). Confirm all numbers with your district Social Welfare office and post them on the wall.

A safeguarding policy, step by step

The policy is one to two pages, signed by the owner or board and every staff member. Include:

1. Our promise: every child is safe, respected and protected from harm in our centre.
2. The safeguarding lead and a deputy: two named people whom everyone, including parents, can approach. Put names and phone numbers on the wall.
3. Duty to report: every staff member must report a concern the same day to the lead; the lead reports to the Department.
4. Code of behaviour (below).
5. Recruitment and vetting (below).
6. Corporal punishment: never used; no psychological torture.
7. Photos and privacy: no photo, name or story of a child posted without written parent consent; keep files locked (recommended practice; the guideline names confidentiality as a principle).
8. Safe collection: children go only to people named on the admission form; strangers show ID and are checked with the parent by phone first (recommended practice).
9. Complaints and allegations: the route in this unit.
10. Review: once a year and after any serious incident.

Code of behaviour (staff sign it)

The Ghana guideline requires a code of behaviour and sets staff rules: staff are over 18, healthy and clean; no smoking, alcohol or drugs while working; never any corporal punishment or psychological torture; and the centre trains them in early childhood care. Add these recommended practices, which are common safeguarding rules and not Ghana-sourced:

Vetting and recruitment: the hiring checklist

The Ghana guideline says: carers are over 18; a Ghana Police criminal clearance and reference checks are done before employing; and nobody with a history of child molestation is employed. A step-by-step process:

1. Write the job advert and a job description with the duties, hours, pay range and the child-protection statement.
2. Receive written applications with a CV and the names of two referees.
3. Interview with two people. Ask about child development, about discipline ("What do you do when a child hits another?"), about why they want the job, and about gaps in their history. Write the answers. Never ask a candidate to be alone with a child as a "test".
4. Check identity: Ghana Card or another valid ID; copy and file it.
5. Check two references: phone each, ask about reliability and about how the person treats children, and write the date and the answers.
6. Apply for the Ghana Police criminal clearance. The guideline requires it. The office, fee and waiting time in Western Region were not verified; ask the Police and write the answer here later.
7. Health: ask for a medical report if the district bye-law asks for one (not verified).
8. Offer in writing, with a probation period, a written contract (Unit 4) and the code of behaviour to sign.
9. Induction in week one: policy, code, reporting route, the emergency plan, the "no medicines" rule, handwashing, safe feeding, the rota. A new carer is never put alone with a group in week one.
10. Quarterly appraisal from then on.

Keep a personnel file for each person: ID copy, references, police clearance, contract, certificates and appraisals. Lock it.

Recognise and record a concern

A carer might notice: injuries the child cannot explain or that look different each time; fear of one particular adult; sudden changes in behaviour; hunger; very poor hygiene; frequent lateness in collection that leaves the child distressed. These are warning signs, not proof; a Ghana or UNICEF list of signs was not read for this book, so use your Level 2 notes and the district Social Welfare training.

What the carer does:

1. Stay calm and listen if the child tells you something. Do not ask leading questions or make the child repeat the story many times.
2. Do not promise to keep a secret. Say, "I am glad you told me. I need to tell someone whose job is to keep you safe."
3. Write it down the same day: date, time, place, what you saw or what the child said in the child's own words, who else was there. Facts only.
4. Tell the safeguarding lead (not the whole staff). If the lead is the person concerned, tell the deputy or go straight to Social Welfare.
5. Do not investigate yourself, question the suspected person or confront the family.

What the lead does:

1. Read the note, check it is factual and sign it.
2. Report to the district Social Welfare and Community Development Department by phone and in writing the same day. Use the Helpline of Hope if the office cannot be reached. If a crime or immediate danger is involved, report to the police or DOVVSU and call 112.
3. If a child needs medical care, take the child (with a second adult) to the nearest health facility. Staff do not examine or treat.
4. Tell the parent unless that would put the child at more risk; take Social Welfare's advice on this.
5. Keep the record locked. Share only with those who need to know.

If the concern is about a staff member

1. The lead reports as above. The owner is told, unless the owner is the person concerned, in which case the board chair or Social Welfare is told.
2. Separate the person from the children straight away while the report is checked, and follow your Labour Act steps for suspension and discipline (Unit 4). Suspension is not a verdict.
3. Do not investigate yourself; cooperate with the officers.
4. Keep every note. If the claim is false, protect the person's name; if true, follow the officers' decision and the law.

Incident response: what to do and write

The Ghana guideline's incident form (Annex 6) records: the child, date, what happened, where, who saw it, injury, first aid given, when the parent was told and what will be done to prevent it. Write each incident in triplicate.

Accident or injury

1. Make the area safe and keep the other children supervised by another carer.
2. Stay with the injured child; stay calm.
3. Do not give any medicine, ointment or drink as treatment. If there is serious bleeding, a head injury, a seizure, difficulty breathing, a burn, a suspected broken bone, choking, poisoning or loss of consciousness: call 112 and take the child to the nearest health facility; use only the first aid you were taught in a certified course while you wait. The Ghana guideline requires a written arrangement with the nearest health facility, up-to-date parent contacts, and a trained first-aid person.
4. Call the parent at once.
5. Fill in the incident form the same day, with the parent's signature on collection.
6. Review it at the next staff meeting: what will stop it happening again?

Sick child

1. A child who is unwell (fever, repeated vomiting, diarrhoea, very sleepy, rash) goes to the sickbay with an adult nearby; the parent is called now.
2. The guideline says sick children, workers and parents must stay home and visit a health facility, and that the centre reports suspected public-health problems promptly to the manager and parents and follows Ghana Health Service advice.
3. In Ghana, with malaria common, any fever means a visit to a health facility the same day (reasoning from WHO malaria advice, not a Ghana rule). Staff do not give any malaria or fever medicine.
4. Record the time of fever signs, the call to the parent and the collection time.

Missing child (our teaching example; recommended practice)

1. Raise the alarm; count all children; check the toilets, sickbay, kitchen, gate and yard.
2. Send two adults to search near the centre; the head calls the parent and then the police if the child is not found within minutes.
3. Never leave other children alone.
4. After the event, the manager reviews the gate, the headcount routine and the supervision plan.

Fire or evacuation

1. A named person sounds the alarm; carers take the register and lead children to the assembly point by the planned route.
2. Headcount at the assembly point against the register.
3. Call the Ghana National Fire Service (112).
4. Mock drills happen regularly and are written down. Plan for babies (carry in cots or in arms, one adult per two babies), and for children with disabilities (named buddy).

First aid, training and honest limits

All carers should be trained in first aid and able to use the first-aid box. Local course providers (St John Ambulance Ghana, Ghana Red Cross, the Ghana National Fire Service) and their dates, fees and locations in Western Region were not verified: phone and ask. Overseas first-aid organisations (Red Cross, St John Ambulance) teach choking response and burns cooling in their certified courses; this book does not reproduce those steps because they must be learned and practised under a trainer. Level 3 trainers should arrange a certified first-aid and child-CPR course for every staff member within the first three months of the centre opening.

Check yourself

1. Who has a legal duty to report a child in need of protection, and to whom?
2. Name three checks that must be done before a carer starts work.
3. A child has a fever. What does the carer do and not do?

Competency standard

Range. A day-care centre with 4 to 12 staff. Evidence. Rota; contract and terms; payslip workings; appraisal form; training plan.

The rota: ratio at every minute

Your centre opens, say, 7:30 a.m. to 5:30 p.m. (example). Children are not all present all day, so a good rota counts children hour by hour.

Step by step:

1. List the children by age group and arrival and departure times.
2. For each hour, work out the minimum carers by group (children ÷ ratio, rounded up).
3. Add a floating carer or head to cover lunch breaks and toilet trips.
4. Write the rota on a wall sheet: names, start time, end time, break time.
5. Check every hour has at least the minimum.
6. Plan cover for absence: one trained back-up, who may be a part-time or on-call carer.

Working hours, overtime and rest breaks: the Labour Act provisions on hours and overtime were not verified here; ask the Labour Department in Takoradi and write the answer in your contract template.

The Labour Act basics for a small employer

Points read in full from the Labour Act 2003 (Act 651):

Minimum wage 2026 is GH¢21.77 a day, about GH¢587.79 a month on a 27-day month. Pay at or above it; day-care salaries in Ghana were not found, so ask centres near you. Whether apprentices or interns count as workers for the Act was not verified; give a written agreement anyway.

Contract checklist: names; job title and duties; start date; pay and pay day; hours and days; probation; leave; notice; code of behaviour and safeguarding policy attached; the rule that carers do not give medicines; signatures and dates.

Pay, SSNIT and PAYE: step by step

Source facts:

• SSNIT: employee 5.5% + employer 13% = 18.5% of basic salary. 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 is charged 3% a month.
• PAYE 2026 monthly bands: 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%. Deduct SSNIT 5.5% first. Due on the 15th of the next month.

Worked example 1 (example): a carer with basic GH¢700 a month.

1. SSNIT employee: 700 × 5.5% = 38.50.
2. Taxable pay: 700 − 38.50 = 661.50.
3. PAYE: first 588 at 0%; the next 73.50 at 5% = 3.675, which is GH¢3.68.
4. Net pay: 700 − 38.50 − 3.68 = GH¢657.82 (using 3.675: 657.825, rounded).
5. Employer SSNIT 13% = 91.00. Total employer cost = GH¢791.00.
6. Total sent to SSNIT: 18.5% of 700 = 129.50 (13.5% = 94.50 to SSNIT and 5% = 35.00 to the Tier 2 trustee).

Worked example 2 (example): the head with basic GH¢1,500. SSNIT employee 82.50; taxable 1,417.50; PAYE: 588 at 0; 80 × 5% = 4.00; 100 × 10% = 10.00; the remaining 649.50 × 17.5% = 113.66; total 127.66; net GH¢1,289.84; employer SSNIT 195.00; total cost GH¢1,695.00.

The staff payroll month (example) for the 40-child centre: head 1,500, five carers at 700 (3,500), cook 650, cleaner 600: basic payroll 6,250; employee SSNIT 343.75; PAYE 147.35; net pay 5,758.90; employer SSNIT 812.50; total SSNIT 1,156.25. (Totals checked by script.)

Your pay-day routine: (1) pay slips; (2) pay net by MoMo or bank (keep the reference); (3) pay SSNIT by the 14th; (4) pay PAYE by the 15th; (5) record in the cash book; (6) keep the payslips six years. Register workers with SSNIT when you hire them. Casual workers: PAYE at 5% of pay.

Training your staff

The Department of Social Welfare runs training for day-care attendants. In September 2026 a nine-week course in the Eastern Region (six weeks in class, three weeks of practice) trained 33 attendants and school caregivers in child development, first aid, emergency management and child protection law. An older report (date not verified) described a three-month course for day-care attendants in Takoradi, with 46 graduates; whether it is still run and when the next intake is were not verified. A 2014 Koforidua course graduated 64 caregivers. Phone the Western Regional Social Welfare office for the current intake.

Build a training plan for each person: induction (week 1); first aid (first three months); safeguarding refresher (yearly); hygiene and safe feeding (twice a year); behaviour guidance (yearly); inclusion (yearly); fire drill (every term). Write a one-line record each time: name, date, topic, trainer.

Appraisal and discipline

The Ghana guideline expects a quarterly performance appraisal for workers. A simple method: (1) the head observes the carer in the room for 30 minutes, with a checklist (greets children by name, kind voice, narrates what the children are doing, safe supervision, hygiene routines, records); (2) a private talk, strengths first; (3) agree two targets and a date; (4) both sign; (5) file.

Fair warnings (recommended practice; check the Labour Act and the Labour Department for your steps): a verbal warning noted in the file; a written warning; a final warning; dismissal with notice or pay in lieu as the contract says. Serious breaches of safeguarding (hitting a child, being alone with a child out of sight, being drunk at work) are handled at once: separate the person from children and report as in Unit 3.

Looking after staff

Plan for rest, hygiene and health: breaks at set times; clean staff toilets; no smoking or alcohol at work; safe lifting of children and equipment; protection against malaria (nets, clearing standing water). Insurance for staff injury was not verified (ask NIC-licensed insurers). Value carers: a thank-you, fair pay on time, a clear path to learn more.

Check yourself

1. How many working days of paid leave does the Labour Act give each year and how many weeks of maternity leave?
2. A carer earns GH¢700 basic. How much SSNIT does the employee pay, at 5.5%?
3. What must a contract be in writing for?

Competency standard

Range. A day-care centre or crèche for 20 to 50 children in Sekondi-Takoradi, Ahanta West or a rural coastal community like Akwidaa. Evidence. Registration checklist; start-up budget; one-page plan.

What you can sell, and what you must not

Choose a legal form

Annual returns cost GH¢175 a year, with late fees of GH¢1,000 (1 to 4 years) or GH¢2,000 (5 years or more). A single owner usually starts as a sole proprietor. If a church, community group or NGO runs the centre as a social enterprise with no profit to members, a company limited by guarantee may fit. A company limited by shares limits your personal risk but needs more paperwork and costs more.

Registration, step by step

1. Choose a name and register it at the Office of the Registrar of Companies.
2. Get your tax identity. Your Ghana Card PIN is your individual TIN. A company gets a GRA TIN after ORC registration.
3. District day-care permit from the Social Welfare and Community Development Department of your District Assembly (Unit 1). The fee, forms and conditions are set by the District Assembly bye-law and were not found online. Write in: fee GH¢____ (ask), renewal date ____.
4. Business operating permit from your Assembly. For the Sekondi-Takoradi Metropolitan Assembly the permit portal is tcc.stma.gov.gh and fees follow the STMA fee-fixing resolution; renew by 31 March (confirm). For Ahanta West, ask the Assembly.
5. Fire certificate. Only the Ghana National Fire Service issues fire certificates through its online AFCAS system; extinguishers are serviced only by licensed contractors. Ask GNFS which class a day-care centre falls in and the fee (not verified).
6. Food and kitchen. Ask the district health directorate and the FDA whether your kitchen needs a food-handler's medical certificate or a permit (not verified for day-care kitchens).
7. Data protection. You hold children's names, health and photos. Ask the Data Protection Commission whether you must register (not verified).
8. Register workers with SSNIT when you hire.
9. Open a business bank or mobile-money account separate from your personal one.
10. Buy insurance from an insurer licensed by the National Insurance Commission (below).

Licence fees not found. The Social Welfare permit fee, the STMA and Ahanta West business permit fees, the GNFS fire certificate fee and the medical certificate fees for staff were not found. The start-up budget below uses example numbers for these lines; replace them with the real amounts after you phone.

Tax. Residents with business income only and no VAT registration may use the Modified Taxation Scheme: fixed instalments up to GH¢20,000 turnover, and 3% of turnover from GH¢20,001 to GH¢750,000. Professionals, people with several businesses or outlets, and partners are excluded. Whether a day-care owner is a "professional" for this rule was not verified; ask GRA. Companies pay 25% standard. VAT: the registration threshold for goods rose to GH¢750,000 from 1 January 2026, but for services there is no turnover threshold; a person making taxable supplies of services registers within 30 days. Day-care fees are a service. Whether childcare or pre-school fees are VAT-exempt or taxable under Act 1151 was NOT verified. Ask GRA Takoradi in writing before you open, and keep the reply. A VAT-registered business cannot use the MTS.

Location, premises and demand

Good places for returns:

• Near where parents work or pass: a market, a fish landing site, a school, a church, a health facility, a lorry station.
• Safe and calm: away from busy roads, open drains, fuel stores and bush.
• Near a health facility for the emergency arrangement.
• A ground-floor building or one with safe ramps and stairs; one that the Assembly will approve.
• Space that meets the m² rule (Unit 1) with a fenced yard.

Test demand before you spend. Akwidaa demand data (under-fives, working mothers, existing centres) was not found. Do a 30-household survey: Do you have a child under 5? Who looks after the child while you work? What would you pay a month? What hours do you need? Count the existing centres and write their fees and hours. In a coastal community, ask fishers' wives, traders, farmers, teachers and tourism workers.

Rent in Ghana is often paid in advance for a period; the usual period was not verified. The budget below uses three months as an example.

Equipment and start-up budget (all numbers are examples)

Equipment list for a 40-child centre (example prices; survey real prices in Takoradi):

Start-up budget (example):

Funding plan (example): own savings GH¢20,000; susu or VSLA group GH¢5,000; a small microfinance or family loan GH¢7,480; total GH¢32,480. If you cannot fill the gap, start smaller (fewer children, one rented room, fewer cots) and grow.

Financing

Own savings; a susu or VSLA group; microfinance; bank loans; the Ghana Enterprises Agency, which offers SME GO, Business-in-a-Box, SME High Growth and Kaizen, with Business Advisory Centres in Takoradi, Shama, Effia-Kwesimintsim, Mpohor and Ahanta West. The 2026 Budget included GH¢170 million for a National Apprenticeship Programme, GH¢160 million for Adwumawura and GH¢401 million for a Women's Development Bank; whether a day-care owner can use these was not verified. The Assemblies' disability fund may help persons with disabilities; the 2026 rate was not re-verified, so ask the Assembly. Borrow only as much as your forecast shows you can repay.

Insurance and compliance

Use only insurers licensed by the National Insurance Commission; check at nic.gov.gh. Which covers are compulsory for a day-care, and whether an insurer sells child accident or public liability cover for centres, were not verified; ask three insurers for written quotes. Keep the permit, the fire certificate and the insurance papers on the wall or in a file where inspectors can see them. Diarise: permit renewal; annual ORC return; STMA permit by 31 March; SSNIT by the 14th; PAYE by the 15th.

Market yourself honestly

Accessibility

Under the Persons with Disability Act 2006 (Act 715), discrimination in work is banned. Many tasks in a day-care can be done by people with different disabilities, with adjustments: story-telling, singing, record-keeping, kitchen preparation, parent liaison and bookkeeping. A person using a wheelchair can run the office, sing and do floor activities from a low seat if the room is clear; a deaf carer can use gesture and pictures and works well with babies who respond to faces; a person with low vision can do songs, stories and a talking routine with a buddy for hazard checks. Adjustments: ground-floor access, ramp, wide doors, visual timetables, written incident forms, seated work stations, large print and a partner for safety checks. A child with a disability is admitted on the same terms; at least one toilet must suit children with special needs. Persons with disability must still meet the safeguarding rules: vetting, supervision and training are the same for everyone.

One-page plan and pitch

Fit on one page: customers and demand (survey results); services and fees; location; licences and training; staff and ratios; start-up cost and funding; monthly costs and break-even (Unit 6); 12-month forecast (Unit 7); marketing; safety and ethics rules (no medicines, no hitting, vetting).

Check yourself

1. How much does it cost to register a sole-proprietor business name in 2026 and what is the yearly renewal?
2. Who sets the fee for a day-care permit?
3. Is the VAT question for day-care fees settled in this book? What do you do?

Competency standard

Range. A day-care centre of 20 to 50 children. Evidence. Cash book; parent ledger; month-end pack; costing sheet.

The core rule

Assets = Liabilities + Equity. Debits increase assets and expenses; credits increase liabilities, capital and income. A trial balance checks that the totals are equal but cannot catch every error. Keep owner money and business money apart: pay yourself a fixed drawing, not "whatever is in the tin". Children's fees are not your pocket money.

The books a day-care keeps

• Cash book: every receipt and payment, in date order, with a running balance (cash, MoMo and bank in one book, with a column or separate pages for each).
• Parent ledger (fee register): one line per child: fee, due date, amount paid, date, balance.
• Receipts: numbered, signed and dated; carbon copy to keep.
• Petty cash: a small float (example GH¢200) with a voucher for each spend; top up to the same amount.
• Food record: the daily menu, number of children fed, cost of food bought; one stock page for rice, beans, gari, oil, tins.
• Wages book: names, basic pay, SSNIT, PAYE, net pay, date paid, signature or MoMo reference.
• Asset register: each item, date bought, cost, expected life, salvage value, yearly depreciation.
• Debtors and creditors list: who owes you and whom you owe, with due dates.
• Banking and MoMo statements filed monthly.

Keep business records in Ghana for at least 6 years from the end of the year of assessment. Child files and registers have their own rule: 3 years (Unit 1).

Fee records, arrears and a firm, kind policy

Policy (write it, give a copy to parents): the fee, the due date (for example the first week of the month), what is included (meals?), what is extra (registration, uniform, outings), discounts, how to pause or leave, and what happens when fees are late. Never refuse to return a child to a parent or humiliate a child over fees. Talk to the parent in private, agree a date in writing, and if it continues, give written notice that the place ends on a date.

Ageing the arrears (monthly):

1. List every parent with a balance.
2. Group them: not yet due; 1 month late; 2 months late; 3 or more months late.
3. Total each group.
4. Act: a polite reminder for 1 month; a meeting for 2 months; a written plan or notice for 3 or more.

Example (all numbers are examples): not yet due GH¢350; 1 month late GH¢400; 2 months late GH¢800; 3 months late GH¢1,200. Total GH¢2,750. The 3-month group is 1,200 ÷ 2,750 = 43.6% of all arrears. The groups 2 months and older total 2,000, which is 72.7%. If it gets worse, you may have a cash-flow problem even if "profit" looks good.

Wages, SSNIT and PAYE in the books

Record each pay day: Dr wages expense (gross basic), Cr cash (net pay), Cr SSNIT payable (employee 5.5% + employer 13%), Cr PAYE payable. Pay SSNIT by the 14th and PAYE by the 15th. For worked workings see Unit 4. The employer's 13% is an extra expense on top of the carer's basic pay.

Food costs

1. Record all food bought each week with receipts.
2. Count children fed each day.
3. Food cost per child per day = food spent ÷ child-days. Example: GH¢3,520 spent in a month with 22 open days and 40 children = 880 child-days; 3,520 ÷ 880 = GH¢4.00 (example). Compare with your menu plan. If it rises, check waste, theft and price changes.
4. Food hygiene follows WHO's five keys: keep clean; separate raw and cooked; cook thoroughly; keep food at safe temperatures; use safe water and raw materials.

Costing and pricing a place

Work in four steps:

1. List the fixed monthly costs (do not change with the number of children): staff pay and employer SSNIT, rent, utilities, insurance, cleaning, depreciation.
2. Variable cost per child: food (example GH¢4.00 × 22 days = GH¢88 a month per child), plus consumables.
3. Cost per child = total cost ÷ children.
4. Fee = cost per child + margin (check against three nearby centres and parents' ability to pay: Ghana's guideline says to profile parents' ability to pay before setting fees).

Worked example (all numbers are examples). The 40-child centre has: staff basic 6,250; employer SSNIT 13% = 812.50; food 3,520; rent 1,800; utilities 600; teaching materials 400; cleaning 350; first-aid supplies (no medicines) 100; insurance 150; repairs 200; phone 100; depreciation 216.75.

• Cash costs = 6,250 + 812.50 + 3,520 + 1,800 + 600 + 400 + 350 + 100 + 150 + 200 + 100 = GH¢14,282.50.
• Cost per child, cash = 14,282.50 ÷ 40 = GH¢357.06.
• Add depreciation: 14,499.25 ÷ 40 = GH¢362.48.
• A 10% margin on 362.48 = GH¢398.73, say GH¢400. The example fees (babies 500, toddlers 400, older 350) average GH¢402.50. (Fees are examples; real fees must be surveyed.)

Margin and mark-up. Mark-up is profit ÷ cost; margin is profit ÷ selling price. If the centre sells uniforms at GH¢50 that cost GH¢35: profit 15; mark-up 15 ÷ 35 = 42.9%; margin 15 ÷ 50 = 30%.

Break-even = fixed costs ÷ (average fee − variable cost per child). Fixed costs = 6,250 + 812.50 + 3,700 + 216.75 = 10,979.25 (staff, SSNIT, the other fixed costs listed above, depreciation). Contribution per child = 402.50 − 88 = 314.50. Break-even = 10,979.25 ÷ 314.50 = 34.9, so 35 children. With 40 children the margin of safety is (40 − 35) ÷ 40 = 12.5%.

Depreciation (straight line)

Depreciation = (cost − salvage) ÷ useful life. Example: equipment cost GH¢14,450, salvage 10% = 1,445, life 5 years: (14,450 − 1,445) ÷ 5 = GH¢2,601 a year = GH¢216.75 a month. Record it as a monthly expense in the income statement; it is not a cash payment. Replace items when they are worn out, not just when they have "finished" on paper.

A sample cash book page (example: March)

Check: 12,000 + 15,840 − 14,282.50 = 13,557.50 (checked by script). MoMo and bank charges, if any, must also be entered.

The month-end routine

1. Total the cash book and agree the closing balance with the cash in the tin, MoMo and bank.
2. Reconcile MoMo and bank statements to the cash book and list differences. Example: book MoMo balance 12,957.50; statement 12,903.25; the difference of 54.25 is MoMo fees not yet entered; enter them and the book agrees.
3. Update the parent ledger and list debtors; update the creditors list.
4. Count the food and supplies and update the stock pages.
5. Make a trial-style check: total debits equal total credits.
6. Write the income statement, then the balance sheet.
7. Fill in the filing calendar for the next month and diarise payments.
8. Meet the owner or board for 30 minutes and decide what to do about any problem.

Income statement for March (example)

Profit margin = 1,900.75 ÷ 16,400 = 11.6%. A day-care profit is thin. A few late payers or an empty place can wipe it out. If the owner takes a drawing of GH¢1,500, GH¢400.75 stays in the business.

Trial-style check and balance sheet (example, 31 March)

Trial balance (debits equal credits):

Balance sheet at 31 March:

Debtors: 900 at the start − 700 collected + 1,260 new unpaid = 1,460. The accumulated depreciation of 650.25 is three months at 216.75 (equipment bought in January). Totals checked by script.

Tax records, VAT flag and the filing calendar

• Records: keep business records at least six years.
• Modified Taxation Scheme (if eligible): 3% of turnover from GH¢20,001 to GH¢750,000; paid by *880# or the MTS app. Example arithmetic only: if turnover is GH¢16,400 a month, the year is GH¢196,800, and 3% is GH¢5,904 a year, or GH¢492 a month. Compare with the profit of GH¢1,900.75 a month: tax takes about a quarter of the profit. Whether you are eligible, and whether a tax-planning choice is better, ask GRA.
• VAT: services have no turnover threshold, but whether childcare fees are taxable or exempt was not verified; ask GRA in writing. VAT 15% + NHIL 2.5% + GETFund 2.5% = 20% effective rate, if registered.
• Withholding tax: if a company pays you for care of staff children, the payer may withhold on services (7.5% if over GH¢2,000 a year); ask for the certificate.
• Filing calendar: SSNIT by the 14th; PAYE and WHT by the 15th; VAT by the last working day; provisional tax quarterly; annual return within 4 months of year-end; ORC annual return and renewal yearly; STMA permit by 31 March.
• Software: Excel or Google Sheets are enough; Zoho Books free plan and Wave offer free starter plans (summary only). From 1 January 2027 the 2025 IFRS for SMEs applies to companies using that standard.

Check yourself

1. What is the difference between mark-up and margin?
2. A carer earns GH¢700 basic. What does the centre pay SSNIT as employer (13%)?
3. Why is a profit not the same as cash in the tin?

Competency standard

Range. A day-care business plan. Evidence. One-page plan; forecast; stress test; panel score sheet.

Quality systems and customer care

• Daily: morning room check against the premises list; headcount at arrival, after meals, outdoors and at collection; register signed.
• Weekly: staff huddle (15 minutes): what went well, what to fix, any concern about a child.
• Quarterly: parent meeting, staff appraisals and the self-review (all from the Ghana guideline; Source: WIEGO-Guidelines).
• Yearly: safeguarding policy review, permit renewal, insurance review, fire drill record and training plan.
• Feedback: a suggestion box and a two-minute question at collection ("What is one thing we should do better?"). Write the answers and say what you changed.
• Complaints: log; reply within two working days (our teaching example); thank the parent.
• A waiting list protects you from empty places and shows you where to grow; record the date, child's age and parent's phone number.

Pricing strategy

Price from cost, not from fear (Unit 6). Compare with three centres but do not copy their errors. Offer clear packages: half day, full day, babies, toddlers, older children, holiday club. Explain fees, what is included and what is extra.

Fee review (example). Average fee GH¢402.50 for 40 children (16,100 a month). If you raise fees by 8% to GH¢434.70 and 2 children leave, income is 38 × 434.70 = GH¢16,518.60, up GH¢418.60, and food saved on 2 children is 2 × 88 = GH¢176, so profit improves by about GH¢594.60 a month. If 6 children leave, income is 34 × 434.70 = 14,779.80, down 1,320.20, even with food saved (6 × 88 = 528) the net change is −792.20. Test your parents' reaction before you raise fees.

Sibling discount (example). 10% off the second child in a family: on a GH¢400 fee that is GH¢40 less per month. With five such families the loss is 5 × 40 = GH¢200 a month. Decide if the loyalty is worth it.

Growing safely

Grow in this order, only after the forecast shows cash:

1. Fill your existing places (waiting list, open morning).
2. Add hours (early drop-off, after-school club, holiday club). Ask Social Welfare about permits for after-school care (not verified).
3. Add an age group only when you have the space, the trained carers and the ratio.
4. Add a second site or branch only with a second permit, a second head and a second set of records.
5. Become a training placement for student carers, with the Social Welfare office's agreement and a supervisor.

Never grow by crowding. More children in the same room without more space and carers breaks the guideline and the licence.

Partnerships, contracts and tenders

• Employer and market partnerships: a market association, factory, hotel, hospital, school or church can agree to refer workers' children for a monthly fee. Ghana's guideline was written for centres in and around markets. Write the agreement: number of children, fee, payment date, who pays, how either side ends it.
• NGO and government partners: the district Social Welfare office and NGOs run training and sometimes support; ask them.
• Health partners: an agreement with the nearest health facility is part of the emergency plan.
• Tenders: whether a public body buys day-care or meals-for-children services, and the procurement route for a small centre, were not verified. Ask the Assembly's procurement office and the Public Procurement Authority. Large buyers may ask for tax clearance, registration documents, insurance and proof of qualifications (not verified).
• Withholding tax: a company or public body paying you for services may withhold (7.5% for services when you exceed GH¢2,000 a year); ask for the withholding tax certificate.
• Put every agreement in writing: scope, price, payment dates, who supplies what, how long and how either side ends it.

Records for a loan

Lenders usually ask for registration, TIN, the permits, 6 to 12 months of cash book and MoMo statements, the parent ledger and a plan. Tidy books are your best collateral. Lenders were not interviewed for this book; ask them for their own list.

Succession and ethics

Succession: write your procedures down so the centre runs without you: the policies, rota, who holds keys, who signs, where the files are. Train a deputy head and name who takes over if you are ill. Closing: if you must close, give parents written notice, return fees due, give each child's file to the parent and tell Social Welfare. Child records stay for at least three years.

Ethics: never hit or shame a child; never give medicines; never hire without checks; never exceed your numbers; never post a child's photo without written consent; never promise what you cannot deliver; never hide an incident from a parent; never take fees you will not use to care for the child; never ignore a child who may be in danger.

Capstone: 12-month cash-flow forecast (example)

Assumptions (examples). Start with GH¢6,000 working cash after paying the start-up items in Unit 5. Enrolment grows from 20 to 40 children. Average fee GH¢402.50. Receipts each month: 90% of this month's fees, 10% of last month's fees, plus a GH¢150 registration fee for every new child. Carers = children × 0.11, rounded up (a rough rule from the three ratios for a 25% / 30% / 45% mix of babies, toddlers and older children; check actual ratios by age group). Head, cook and cleaner basic GH¢2,750; each carer GH¢700; employer SSNIT 13%. Other fixed costs GH¢3,700; food GH¢88 per child per month; GH¢770 of renewals in month 12. (All arithmetic checked by script.)

Reading it: cash is lowest in month 4 (GH¢3,067.50) and the centre only makes monthly cash surpluses from month 5. The GH¢6,000 working cash is what saves the centre. Without it you would be GH¢2,932.50 short by month 4.

Stress test (example). What if enrolment stalls at 30 children from month 6 (20, 22, 24, 26, 28, 30, then 30 each month)? Closing cash falls below zero in month 6 (−197.50) and ends month 12 at −4,186.50, losing about GH¢537 a month once the 30 children are in (month 12 also pays the GH¢770 renewals). Fixes you can plan: a bigger working cash buffer (at least GH¢10,000 here); fewer paid-for hours; a modest fee rise; a partner who refers workers' children; slower hiring of the fifth carer (never below the ratio); collect arrears faster. Write the fix and the trigger date ("If enrolment is under 30 by month 6, I will ...").

Panel scoring (20 marks each): customers, demand and problem; service, licence and legal route (including the district permit and who sets its fee); money (start-up, fee, break-even, forecast and stress test); child safety and ethics (no medicines, vetting, ratios, reporting); clarity and answers to questions. Competent: at least 60 of 100 with no zero in child safety and ethics (author's rule).

Check yourself

1. Name three things that must be in a partnership agreement with a company.
2. What is a stress test of a forecast?
3. Why must you never "grow" by adding children without more space and carers?

1. Which office inspects a day-care centre under Act 560, and how often?
2. Using the Accra guideline, how many carers are needed for 15 babies under 2 years?
3. What may a carer give a sick child in this centre?
4. What does Act 560 say about reporting a child who needs protection?
5. Name three checks before a new carer starts.
6. How many working days of paid leave does the Labour Act give each year, and how many weeks of maternity leave?
7. What share of basic pay does the employer pay to SSNIT, and what is the total with the employee share?
8. How much does it cost to register a sole-proprietor business name in 2026?
9. Is there a turnover threshold for VAT on services, and is the VAT status of day-care fees settled?
10. What is the difference between mark-up and margin?
11. If fixed costs are GH¢8,000 a month, the average fee is GH¢400 and food is GH¢88 per child, how many children break even?
12. How long must business records be kept?

What this module does not cover: a first-aid or child-CPR certificate; giving medicines or any medical treatment; the text of the Day Care Centres Regulations 1979 (L.I. 1230); your district's permit fee and bye-law; day-care fees and salaries in Takoradi and Akwidaa; and the VAT status of day-care fees (none verified).

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