Hairdressing and Barbering Level 3

Who it is for. People who have finished Hairdressing and Barbering Level 2, or who can show the same skills. Ghana's TVET framework has eight levels. National Proficiency II is for mostly routine work with limited supervision. National Certificate I is for "complex and varied activities under minimum supervision", and National Certificate II adds considerable responsibility and guiding others. This module is written at an advanced level, comparable to National Certificate I, reaching toward National Certificate II where you supervise staff. That is the author's matching, not an official ruling.

A note on sources. Free, reliable, Ghana-specific guides for master-level technique are rare. Where a statement is teaching advice and not a sourced fact, this manual says (author). Your trainer demonstrates every hand movement. Where a source is from another country, the manual says so.

Bridge from Level 2: what you already know

Level 2 did not cover master-level cut planning and correcting other people's cuts, bridal and event contracts, colour correction, consultation and safety records for chemical services, wig making in depth, scalp treatments, a written infection-control programme, supervising and training staff, the full set of business registrations, a full set of books, or a 12-month forecast. This manual does. For general bookkeeping and venture basics see the hub's Money Skills Level 2 and Entrepreneurial Thinking Level 2. This manual goes deeper for salons and barbershops only.

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. Units 1 to 4 are technical and about people. Units 5 to 7 are about your own business.

Competency standard

Range. Mannequins of several textures, then paying clients; at least one planned bridal or event job. Evidence. Photos of finished work; cut cards; observation; a bridal timeline and contract.

What "master level" means

At Level 2 you followed a plan. At Level 3 you make the plan, check your own work, and teach others. A GHABA leader says a hairdresser must keep learning, because "the client is coming to buy your knowledge". Many Ghanaian hairdressers still work without formal training, so careful planning and records set you apart.

Plan the cut: the cut card

A cut card is one small card per client. Keep it in your client book. (author)

Your plan comes first. Look at growth patterns and density: thick, curly or swirling hair bends the path of the guard, so blend more slowly. Agree the fade height with a picture, start with the longer guards and work down. You can always cut more but never put it back (Level 2, Unit 3).

Textures: what changes

Hair type changes how you plan, even when the guards are the same (author):

• Straight and fine hair shows every line and every uneven length. Check in good light, from front, side and back.
• Wavy and curly hair springs up when it dries, so the final length is shorter than the length you saw wet. Ask your trainer how much shrinkage to allow, and check the cut again when dry.
• Coily hair shrinks the most. Many barbers shape and line up on dry, stretched hair so they can see the real edge. Your trainer will show you.
• Hair thinning or receding needs a gentler plan and an honest talk (see Unit 3 on referring for hair loss).

Correcting a poor cut

A client arrives with a cut that another barber spoiled. Do this (author):

1. Look first. Run your hands over the head. Photograph it (with permission).
2. Find the shortest point. You can only match everything else to the shortest part.
3. Tell the truth: "I can even this out, but it will be shorter than you want. It will grow back in about X weeks." Do not promise what hair cannot do.
4. Agree the price and the new length before you start.
5. Cut slowly with the longer guard first.

If the problem is a razor burn, bumps or an infection, stop and refer (Level 2, Unit 1).

Quality check before the client leaves

Bridal and event styling

Weddings are the best-paid days of the year and the most risky. Late hair can delay a whole ceremony.

Trial. Bridal providers abroad commonly ask for a trial from two weeks up to two or three months before the wedding, and many keep the date only after a signed contract and a non-refundable deposit. Terms differ widely and are not Ghana-specific, so write your own, in plain words, and give a copy. At the trial, test every product that will be used on the day (author). Do a patch test before any dye.

A contract should say (author, based on examples in Source: Bridal Contract Examples):

No Ghana rule on deposits or cancellation terms was found, and whether a particular clause is enforceable was not verified. Ask a lawyer to read your template once.

Timeline. Count the minutes for each person, add a buffer, and work backwards from the time the family must leave (author). Brides get the first slot. Keep a spare person who can do a touch-up. Bring extra pins, hairspray, a small sewing kit, a mirror, a portable light and a charged phone.

Safety on the day. Check the scalp before styling (Level 2, Unit 1). Never use hot tools on a client's skin; keep them away from veils, wigs and synthetic hair. Hair sprays are flammable, so do not spray near heat (author). Heat-seal braid ends only with a towel guard.

Competency standard

Range. Mannequins first; volunteer clients only after a patch test and your trainer's permission. Evidence. Consultation cards; chemical records; patch-test records; observation; oral questions.

Colour theory in one page

Many guides on this topic are exam-prep websites, so check every figure against your product maker's instructions.

1. Find the natural level at the scalp, on dry, uncombed hair. The mid-lengths may hold old colour.
2. Count the levels of lift: target level minus natural level. For example, level 4 to level 7 is three levels.
3. Choose the developer to match the lift. A common guide: 10 volume deposits only; 20 volume lifts 1–2 levels; 30 volume lifts 2–3 levels; 40 volume lifts 3–4 levels but is harsh. Beyond about three levels it is a lightener job, not a tint job.
4. Predict the underlying pigment. As hair lifts it passes through dark brown, red, red-orange, orange, gold, yellow and pale yellow, and the stage where you stop is the warmth under your colour.
5. Neutralise with the opposite colour. Violet cancels yellow, blue cancels orange, green cancels red.
6. Know the limits. Oxidative tint cannot remove artificial colour. To go lighter than existing artificial colour you need a colour remover or a lightener.
7. Strand test to confirm level, tone and timing, and start the timer when the application ends.
8. Use fresh developer and mix fresh. Mixed colour keeps releasing gas, so do not keep it in a closed container.

Ghana-specific facts to add: hydroquinone is banned in cosmetics in Ghana; sell and use only FDA-registered products; "methylene glycol" on a smoothing product's label means formaldehyde.

Common corrections and what to say

You are allowed to say no. If the strand test shows the hair breaking, stop and give conditioning advice, not more chemicals (author).

The consultation card for a chemical service

A written consultation and a signed agreement protect the client and you. Tax papers must be kept for at least six years. No Ghana rule on how long to keep client cards was found, so keep them for at least a year after the service, and longer for any case that went wrong (author).

The chemical-service safety record

Fill this in for every relaxer, bleach, colour or smoothing service (author). It is also your evidence if anything goes wrong.

Protecting yourself and the room

HSE (United Kingdom) key messages: frequent contact with water and shampoo can cause dermatitis, some products can cause skin allergy, so wear disposable non-latex gloves for shampooing, colouring and bleaching, change gloves between clients, keep the room well ventilated and check your skin regularly. Persulphates in bleach can harm a hairdresser's skin and airways. The commonest hairdresser illnesses from chemicals are skin allergy and asthma. Smoothing products that give off formaldehyde need good ventilation.

Disposal: a Ghana-specific disposal rule for salon chemicals was not verified. In Victoria, Australia, the environment regulator tells hair and beauty businesses: never pour large amounts of expired or damaged product down sinks, toilets or drains, and never into stormwater drains; store chemicals in sealed original containers away from drains; keep a spill kit and clean spills at once; and check with the water authority before putting salon wastewater into the sewer. Ghana has no published rule found, so use this as a guide. Do not pour concentrated product onto the ground or into open drains. Wipe brushes before rinsing, bag used wipes and gloves, and ask STMA's environmental health officers what they allow (author).

If a client reacts

• Allergy: a reaction can come up to 72 hours later. Swollen lips, mouth, tongue or throat, trouble breathing or a tight throat is an emergency: call an ambulance or get the client to the nearest hospital at once. Know the emergency number and the nearest hospital before you start (author).
• Burn: rinse with lukewarm running water straight away. Do not spray alcohol-based products on a burned scalp. Send any blistering, open or large burn to a clinic. In the UK, the NHS advises for a chemical burn: wear gloves to protect yourself, put the area under cool or lukewarm running water (or pour lots of water over it) for about 1 hour, and do not put anything on the burn, such as creams or other chemicals; get medical help as soon as possible. No Ghana medical guide was found, so use this as a guide and ask your clinic.
• Record what happened, the product and lot, and what you did.

Competency standard

Range. Mannequin heads, then volunteers and clients; at least two wigs made. Evidence. Finished wigs with photos; timing and cost sheet; treatment records; referral role plays.

Make a wig: the stages

A Takoradi firm makes, installs and revamps wigs. Accra salon prices seen on Fresha in October 2026: revamp GH¢50–200, frontal wig installation GH¢250–350, U-part installation GH¢290–500, closure wig making about GH¢300, styling only about GH¢150. Takoradi prices were not verified.

The sources found for wig making were low quality, so your trainer demonstrates each hand step and you check the order against the trainer's method. The usual stages (author, with measuring from Source: Wig Cap Measuring):

1. Consult. Purpose (fashion, hair loss, protective style), budget, texture, density, length and colour. If the client has hair loss for medical reasons, be kind and private.
2. Measure the head: around the head, front to nape, ear to ear across the forehead and ear to ear over the top. Hair flat, no bun; take each measurement twice.
3. Choose the cap and lace, and mark the hairline and parting on a block head.
4. Build the closure or frontal: attach the hair in even rows, working from the nape up.
5. Fit, trim and style, and try it on the client before the final cut.
6. Write the care card and the take-down date.

Install safely

Installation notes from a dermatologist quoted by a magazine and from wig sellers:

• Patch test the glue. Sellers advise a test of 24 hours; a dermatologist advised a longer test: put the glue on the forearm and leave it covered for three days. A red, raised area means a contact allergy, and a clear result does not mean you can never develop one. If there is a reaction, stop using that glue and see a dermatologist.
• Clean the hairline, apply a skin protectant, and braid or flatten the hair under the cap.
• Apply adhesive in thin layers and let each dry before the next, and follow the label because glues differ. Hold the lace in place for a few minutes while it sets.
• Do not install on sores, ringworm or a burned scalp (Level 2, Unit 4).
• Adhesive can lift with sweat and moisture, so give the client a plan for hot days.
• Show the client how to remove the wig without pulling. Book a check-up. (author)

Hygiene. Use a clean liner or disposable cap for every fitting. Clean any wig worn at a fitting. Do not share caps between people (author).

Prevent traction damage

Braids, weaves, locs and extensions on chemically treated hair carry the highest risk of hair loss from pulling. Leave braids in no longer than two to three months and take weaves and extensions out after six to eight weeks to rest the hair. Wigs and glue worn every day on the same hairline can also pull; plan breaks (author).

Scalp and hair treatments you can give

Salon treatments are for cleansing, conditioning and comfort. They are not medical treatment. Do not claim to cure hair loss, dandruff, ringworm or any disease (author).

Serve or refer: advanced

You do not diagnose. You notice, you say it kindly, and you write it down. Refer the client to a clinic or doctor when you see:

Record each referral: date, what you saw, what you said, and that the client agreed to see a doctor. Do not write a diagnosis (author). Respect privacy: speak to the client quietly, never in front of other clients. Do not post a client's scalp photo online without written permission.

Competency standard

Range. A real or planned salon or barbershop with two or more workers. Evidence. The written programme; exposure drill; layout drawing; rota; a training plan and record.

Why you need a written programme

Hepatitis B can pass on razors and other tools that carry blood. The virus can stay infectious on surfaces for at least seven days. Sharing razors is listed among the less common but real routes. Vaccination is the best way to prevent hepatitis B. In a study of 200 Kumasi barbershops, all barbers used a new blade per client but only 2% were vaccinated and none changed the apron or washed hands between clients.

So "I always clean up" is not enough. Write it down, train everyone and check.

The parts of the programme

Sterilisation. Sterilising kills every germ and is a higher level than disinfecting. A Ghana rule for salons on autoclaves was not verified. In Prince Edward Island, Canada, the 2026 guide for personal service shops says: items that pierce the skin, such as needles and straight razors, must be sterilised, and steam sterilising in an autoclave is the only approved method. Combs, brushes, clippers and scissors that touch only unbroken skin need low-level disinfection, but clippers or scissors that cut the skin move up to high-level disinfection. Boiling water, microwave ovens, UV boxes, glass-bead sterilisers, pressure cookers and dishwashers are not acceptable. Sharps such as razor blades are single use and go in a puncture-resistant container. This is a Canadian rule, not Ghana law; use it as a guide. Use the disinfectant level and contact time on your product's label. If you are unsure whether an item needs more than disinfection, ask a clinic or the Assembly's health officer (author).

Hepatitis B and HIV. Hepatitis B vaccination is strongly recommended for personal-service workers. Ask a clinic or Ghana Health Service facility about the vaccine and its cost. The cost in Takoradi was not verified. HIV is not spread by touching or by hair, but blood on a tool or open skin is a risk; treat all blood as possibly infected (author).

Exposure protocol

Write this on the wall, with the clinic's phone number.

1. Stop the service. Glove up.
2. First aid for you or the client: wash a wound with soap and running water and do not squeeze or scrub; rinse eyes or mouth with water.
3. Get medical advice at once. For HIV, post-exposure treatment (PEP) should start as soon as possible, preferably the same day and within 72 hours at most; do not wait for test results. A usual PEP course lasts about 28 days. This guidance comes from Queensland, Australia; ask your clinic what Ghana Health Service provides, as availability and cost were not verified.
4. Clean and disinfect the chair, tools and floor, and put used blades in the sharps box (Level 2, Unit 1; Source: WECHU Salons).
5. Record: the client's name and contact, the date and what happened, and who was told.

Salon design

Use the Level 2 checklist (footfall, water and power plan, ventilation, layout, step-free entrance). Add (author unless marked):

• Zones: reception and waiting; cutting and styling; wash; chemical area with a window or fan to the outside; a clean place for disinfecting tools, away from the wash; storage for chemicals, locked and out of reach of children.
• Flow: clean towels in, dirty towels out, never crossing the clean tools.
• Surfaces: smooth, washable floors and counters that can be disinfected.
• Light: bright, even light you can judge colour by. Daylight is best for colour matching.
• Body care: adjustable chairs, anti-fatigue mats and short breaks; in a study of 652 hairdressers, 70% had muscle pain and standing 11–15 hours a day made pain much more likely.
• Access: Ghana's Persons with Disability Act 2006 (Act 715) covers equal rights and accessibility. Provide a step-free entrance, a station a wheelchair user can reach and a picture chart for deaf clients. Ghana's figure for a wheelchair turning space was not verified. In the United States, the ADA standards ask for a clear circle at least 1,525 mm (60 inches) across, or a T-shaped space inside a 1,525 mm square. Use this as a guide and ask the Assembly or a disability organisation what Ghana expects.
• Fire and first aid: a fire extinguisher and a first-aid box in sight; the Ghana National Fire Service certificate is in Unit 5.

Supervise staff

You are now the boss. Good supervision is clear and fair (author):

1. Clear tasks. Give each person written duties and the quality standard (the Unit 1 checklist).
2. A rota. Share it a week ahead. Cover busy days: Friday to Sunday are busiest for barbers.
3. A daily huddle. Five minutes before opening: bookings, special cases, hygiene reminders.
4. Check, then praise. Inspect work quickly; name what is good before you correct.
5. Hygiene is a gate for everyone, including you. Nobody touches a client until they have passed the hygiene routine (Level 2, Unit 5).
6. Handle problems early and privately, write down what was agreed, and use a written warning only after a talk.
7. Treat everyone equally. A worker must not be discriminated against because of disability unless the disability affects the job itself.

The law. A job lasting six months or more needs a written contract (section 12), and written terms are due within two months (section 13). Workers get 15 working days of paid leave (section 20) and 12 weeks of maternity leave (section 57), and notice rules are in section 17. Ask the Labour Department before you hire (author). This is not legal advice.

Train others

Teaching a skill is part of being advanced. A structured plan helps apprentices learn safely. The NAP (National Apprenticeship Programme) was given GH¢170 million in the 2026 Budget. A large Ghanaian trial found that hairdressing trainees gained self-employment earnings and assets. Apprenticeship normally takes years.

Use four steps (author): Tell the reason and the safety rule. Show it slowly. Let them do it while you watch. Check with a question and a record. Teach hygiene first, on day one. Keep a training log: date, skill, who checked, what to improve.

Certification and competitions

• GHABA and NVTI. GHABA examines apprentices on chemicals, practical work and theory, and successful candidates can sit the NVTI certificate examination. Certification is said to open doors to hotels, corporate jobs and financial support.
• CTVET. Cosmetology certificates exist at National Proficiency I and II. The CTVET RPL policy lets people with experience have their prior learning assessed.
• Licensing. A 2008 news report quotes a GHABA official asking Assemblies to check that hairdressers and barbers hold NVTI certificates. That report is old and describes no legal licensing system. A national licence for hairdressers was not verified.
• WorldSkills Ghana. WorldSkills Ghana, within CTVET, runs zonal and national competitions, and hairdressing has been one of the skills; winners go on to African and international rounds. WorldSkills marks against a Standards Specification, where work organisation and management alone carry 18% of the marks. Current dates and entry rules were not verified: ask CTVET.

Competency standard

Range. The trainee's own planned business in Sekondi-Takoradi. Evidence. Registration checklist; start-up budget; model comparison; one-page plan; pitch.

See the hub's Entrepreneurial Thinking Level 2 for the basics of finding and testing a business idea. This unit goes deeper for salons and barbershops only. Fees below were read on official pages on 7 October 2026 and change often: phone before you pay.

Choose the legal form

Late annual returns cost GH¢1,000 (1–4 years late) or GH¢2,000 (five years or more). Most solo hairdressers and barbers start as sole proprietors and move to a company when they hire many staff, sign large contracts or take outside owners (author).

Register step by step

A personal hairdresser licence in Ghana was not verified (Level 2, Unit 6). Keep your NVTI or GHABA certificate and CTVET records anyway.

Tax route. A resident with business income only, who is not VAT-registered, may use the Modified Taxation Scheme: turnover up to GH¢20,000 pays fixed instalments, and GH¢20,001–750,000 pays 3% of turnover or uses the modified cash basis. Pay by *880# or the MTS app. People who own several businesses or outlets, partners and professionals are excluded. Companies pay 25% income tax as the standard rate and pay provisional tax each quarter. 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%, and the registration threshold for goods is GH¢750,000. For services, which is what most salons sell, there is no turnover threshold: taxable services must be registered within 30 days of starting. Ask GRA whether and when your salon must register; a VAT-registered business cannot use the Modified Taxation Scheme. Keep records in Ghana for at least six years from the end of the year of assessment or VAT period.

Rent and tax. A rent withholding tax of 8% (residential) or 15% (non-residential) applies, to be paid within 15 days after month end. Whether you or the landlord must deduct it on your shop rent was not verified; ask GRA before you sign a lease.

Premises and location

Use the Level 2 checklist. In addition (author):

• Where the money is. Look for a busy walking road with a school, a market, a lorry station or an estate. Barbers set up near schools and Friday to Sunday are busiest. Many schools require low hair, creating a rush before term.
• Count before you rent. Stand at the spot for three days at your busy hours and count passers-by, shops that already cut hair and prices on their boards.
• Rent. Ghana's Rent Act limits advance rent to six months, yet many Takoradi landlords ask for one or two years. Get a written lease.
• Shared space. A table-top stand or a home salon costs less than a shop.
• Plan the layout from Unit 4.

Employees, commission or chair rental

Before you hire, choose how each person works. Each model changes who carries risk, who controls the work and what you must pay by law.

The law. The Labour Act 2003 defines a worker as a person employed under a contract of employment, whether continuous, part-time, temporary or casual. The test is the whole relationship, not the label; the main sign is whether you control how the work is done. So if you set a "chair renter's" hours, prices and clients, a court could treat that person as your employee. This summary comes from commentary, not the text of the Act, and is not legal advice: ask a lawyer to check your agreement. Whether a chair renter needs a separate Assembly permit under your roof was not verified.

For employees. A written contract is needed for six months or more (section 12), with written terms within two months (section 13), 15 working days of paid leave (section 20), 12 weeks of maternity leave (section 57), notice rules (section 17) and, for casual workers, the full minimum wage for each day worked (section 74). The national daily minimum wage for 2026 is GH¢21.77, about GH¢587.79 a month at 27 days. SSNIT is 5.5% from the worker plus 13% from you, 18.5% in all, of basic salary. You pay 13.5% to SSNIT within 14 days after month end and 5% goes to a private Tier 2 trustee; late payment costs 3% a month. Register a worker with SSNIT when you hire. PAYE is due by the 15th of the next month. Unit 6 shows a payslip.

Apprentices. Write the Level 2 apprentice agreement. The NAP received GH¢170 million in the 2026 Budget; whether your shop can host NAP apprentices was not verified: ask CTVET or the Assembly.

Start-up budget (example)

All figures below are examples, not prices, except the fees marked with a source.

The three fees are from sources; the six months' advance is the limit in Ghana's Rent Act as reported. Clipper prices in Greater Accra ran from GH¢99 to GH¢650 for home models and GH¢1,300 to GH¢2,220 for professional cordless ones. Buy two clippers if you can.

Funding options

• Savings and savings groups. Savings groups (susu or village savings) are the cheapest start (author).
• Licensed loans. Ask for the APR, the total to repay and what happens if you are late (see Money Skills Level 2).
• Ghana Enterprises Agency (GEA). Its programmes include SME GO, Business-in-a-Box (BizBox), SME High Growth and Kaizen. It has Business Advisory Centres in Takoradi, Shama, Effia-Kwesimintsim, Mpohor and Ahanta West. GEA's financial-support page was out of date, so ask the centre what is open now.
• 2026 Budget programmes. The Budget lists GH¢401 million for the Women's Development Bank, GH¢170 million for the National Apprenticeship Programme, GH¢160 million for Adwumawura and GH¢110 million for the 24-Hour Economy programme. How to apply was not verified.
• Assemblies' disability fund. The share rose from 3% to 5% from 2026. STMA has already given barbering and hairdressing tools to persons with disabilities.

Insurance, safety, compliance and marketing

Ghana's law is reported to require business premises to be insured against fire and other risks; the exact sections were not verified. Which covers are compulsory for a salon was not verified. Get three written quotes and ask about fire, theft and public liability (author).

Market yourself. Set up a WhatsApp Business profile with greeting, away message, hours and price list; a free Google Business Profile with photos, hours and reviews; a readable sign; a portfolio of before-and-after photos with written permission; and referrals. Clean shops win customers: they say they choose for hygiene. Ghanaian small beauty firms use WhatsApp, Instagram and Facebook to reach customers.

Accessibility

Ghana's Persons with Disability Act 2006 (Act 715) covers equal rights, accessibility and employment. An employer must not discriminate against a worker because of disability unless the disability affects the job itself. Disability groups said in August 2026 that enforcement is still weak, so your shop can lead. Practical steps: a step-free door; a station a wheelchair user can reach; a picture chart and written prices for deaf clients; a seated cutting option; large-print price lists and a buddy for blind clients entering the shop; hire and train persons with disabilities, who may be eligible for Assembly support.

The one-page business plan

Competency standard

Range. One month of sample records and one of the trainee's own. Evidence. Daily cash-up sheets; cash book; stock sheet; debtors list; profit and loss; balance sheet; reconciliation.

See the hub's Money Skills Level 2 for the basics of cash books, profit and loss and balance sheets. This unit applies them to a salon and a barbershop and goes deeper. All numbers in this unit are examples unless a source is named.

The daily cash-up

At closing time, every day:

The records you keep

An income statement shows sales minus the cost of goods sold, giving gross profit, then other costs, giving net profit. A balance sheet shows assets equal to liabilities plus equity. Working capital is current assets minus current liabilities. Free tools: a spreadsheet, or the free plans of Zoho Books and Wave, if their limits suit you.

Paying people: employee, commission, chair rent

Chair-rental or commission? An example with numbers. A stylist does 60 services in a month at an average price of GH¢80 (sales GH¢4,800). Products cost about 10% of sales (GH¢480).

The shop's gain per service under commission is 80 − 40 − 8 = GH¢32, so rent and commission give the shop the same money at 750 ÷ 32 = 23.4 services; below 24 services a month the shop earns more from rent. The stylist earns 40 a service under commission and 72 a service under rent, minus the GH¢1,000, so renting pays the stylist more from 32 services a month (1,000 ÷ 32 = 31.25). Rent is safer for the shop on slow months; commission is better when the stylist is busy. Many shops use commission for new staff and rent for senior stylists (author).

A payslip for an employee (example). Kojo's basic salary is GH¢700 a month. Worker SSNIT = 5.5% × 700 = GH¢38.50. Employer SSNIT = 13% × 700 = GH¢91. Taxable pay after SSNIT = 700 − 38.50 = GH¢661.50. PAYE 2026 monthly bands: the first GH¢588 at 0%, the next GH¢80 at 5%, the next GH¢100 at 10%, the next GH¢2,900 at 17.5%. Tax: (661.50 − 588) = 73.50 at 5% = GH¢3.68 (3.675 rounded). Net pay = 700 − 38.50 − 3.68 = GH¢657.82. The cost to you is 700 + 91 = GH¢791. SSNIT is due within 14 days after month end and PAYE by the 15th. The GRA page says the annual table took effect on 1 September 2026; confirm the table before you pay.

A month for Adwoa's Hair and Cuts (example numbers)

The shop. Four chairs in Takoradi. Adwoa (owner, hairdresser) works one chair. Kojo (barber) is an employee on GH¢700 basic salary. Ama (braider) works on 50% commission. Yaw rents a chair for GH¢800 a month and buys his own products. All figures are examples.

Services this month.

Of the services, a wedding party owes GH¢600 (unpaid at month end). A client paid a GH¢400 deposit for a booking next month. Chair rent from Yaw is GH¢800. Retail: 30 items sold at GH¢30 each = GH¢900, which cost GH¢540. Consumables (blades, relaxers, shampoo, disinfectant) used: GH¢900.

Depreciation here is straight line: cost minus scrap value, divided by years of use. We assume no scrap value, a 5-year life and equipment bought five months ago (Adwoa's choices). The employer's 13% is the SSNIT rate.

Opening position (start of month): cash 2,000; retail stock 400; consumables stock 500; equipment 12,000 less 1,000 depreciation to date = 11,000. Total assets 13,900; owner's capital 13,900.

The two sides match. That is the trial-style check: if they differ, look for an entry made once, in the wrong column or missing. Note that the GH¢400 deposit is a liability until you do the service, not income yet.

Why did cash rise by 4,365.18 while profit kept was 4,192? Bridge: 4,192 + depreciation 200 (no cash left) + SSNIT and PAYE not yet paid 133.18 + supplier unpaid 300 + deposit held 400 + fees owed 27 − wedding party still owing 600 − extra stock 260 − fees pot 27 = 4,365.18. Profit is not cash.

Pricing: what a chair-hour costs

Add up the monthly costs that do not change with each client: premises rent 800, power and water 450, phone 80, cleaning 120, marketing 100, depreciation 200 and fees 27 = GH¢1,777. The shop has four chairs open 8 hours on 25 days: 800 chair-hours. If chairs are busy only half the time, paid chair-hours = 400. Overhead per paid chair-hour = 1,777 ÷ 400 = GH¢4.44.

Price a two-hour braiding job (example). Value your time at GH¢15 an hour for a helper doing the work: 2 × 15 = GH¢30. Products GH¢20. Overhead 2 × 4.44 = GH¢8.88. Cost = 30 + 20 + 8.88 = GH¢58.88. A 30% margin on the price gives price = 58.88 ÷ 0.70 = GH¢84.11, rounded to GH¢85. The mark-up on cost is (85 − 58.88) ÷ 58.88 = 44.4%. If you do the job yourself, add the wage you want for yourself, as the Level 2 braiding exercise did.

Margin and mark-up. Margin is profit as a share of the price; mark-up is profit as a share of cost. They are different numbers. A 40% mark-up is only a 28.6% margin.

Break-even. Break-even is when income equals costs. Fixed costs are premises rent, power and water, phone, cleaning, marketing, depreciation, fees (together 1,777), Kojo's cost (791) and the owner's wage (3,500): 6,068. Variable costs are retail cost, consumables and commission, 3,190 on income of 13,600, so every cedi of income leaves 10,410 ÷ 13,600 = 0.765. Break-even income = 6,068 ÷ 0.765 = about GH¢7,930 a month. Adwoa earns 13,600, so she is about 42% above break-even. If income fell to 7,000 she would lose money.

Stock, debtors, creditors and deposits

Count the stock weekly: expected = opening + bought − sold or used. If the count is lower, products are missing. Age your debtors by days owed. Pay creditors on the due date to keep supplier trust. Hold client deposits in a separate line until the service is done.

Month-end routine

Tax records

Under the Modified Taxation Scheme, turnover of GH¢20,001–750,000 pays 3% of turnover, or uses the modified cash basis. At Adwoa's example income of GH¢13,600 a month, the year's income is 13,600 × 12 = GH¢163,200 and 3% is GH¢4,896 (author's arithmetic; she has several chairs but one outlet; ask GRA if the scheme applies, as people who own several outlets are excluded). Goods traders must register for VAT above GH¢750,000; the services threshold was not verified. Withhold PAYE for staff; casual workers are taxed at 5%. Ask GRA and a tax adviser for anything beyond this.

Competency standard

Range. The trainee's own business plan. Evidence. Quality procedures; client-retention plan; price sheet; growth plan; business plan and forecast; panel score sheet.

A simple quality system

A quality system is writing down how you do the key jobs, checking them and fixing the cause of each fault (author):

Customer care and retention

Winning a client costs time and money. Keeping one costs less. Retention rests on being on time, being clean, doing what you promised and making rebooking easy (author).

• Booking. Use a booking book or phone calendar: name, phone, style, price, deposit, date and time. Send a WhatsApp reminder the day before.
• Deposits. Take a deposit for long styles and weddings. No Ghana rule on the amount was found; set your own, say it plainly, give a receipt and show the rule on your price list.
• Loyalty. Every 10th cut at half price is a 5% discount in effect: nine cuts at GH¢30 plus one at GH¢15 is GH¢285 for 10 visits, against GH¢300 (author's arithmetic). A small gift for referrals costs less than advertising.
• Complaints. Listen, agree what went wrong, offer a fix first (Level 2, Unit 5), and record.
• Follow-up. Message after a chemical service or a wig install to check for reactions.
• Privacy. Keep client phone numbers, photos and consultation cards safe, and share a client's photo only with permission.

Pricing strategy, packages and retail

Price tiers. Keep one clear price list: haircut, beard, braiding by size, colour by length, wig install. Price by the cost of your time and skill, not only by what the next shop charges. Reported haircut prices in Ghana have been GH¢20–40. Accra salons listed knotless braids at GH¢450–600 and above. Takoradi salon prices were not found: compare locally.

Packages. Combine services for a fixed price (cut + beard; braids + wash + take-down advice); bridal packages (Unit 1); an aftercare pack with each wig or braid set.

Retail. Sell hair food, combs, beard oil and wigs, FDA-registered only. Hydroquinone is banned in cosmetics. Check the label and registration number. A product costing GH¢18 and sold at GH¢28 has a margin of 10 ÷ 28 = 35.7% and a mark-up of 10 ÷ 18 = 55.6%. Count stock weekly and do not let stock sit for months.

Mobile and home-service models

Home salons are one way women cut costs. A mobile barber working house to house raised public-health concerns at a 2008 forum, so carry your own clean tools, towels, blades and sharps box, and keep your NVTI or GHABA papers with you.

Price a home wedding visit (example). Transport GH¢60; 90 minutes of unpaid travel valued at GH¢40 an hour = GH¢60; 3 hours of service at GH¢40 = GH¢120; products GH¢25. Cost = 60 + 60 + 120 + 25 = GH¢265. A 30% margin on price gives 265 ÷ 0.70 = 378.57, so a minimum fee of GH¢380. Add a deposit and a cancellation rule.

Scale, partners, contracts and tenders

Grow from within. Add one chair, one service or one new group of clients at a time, and test it for three months before adding another. Check that your hygiene system works with more people.

Partnerships. You can partner with a wedding planner, a photographer, a school, a church, a funeral home, a wig supplier or a clinic that refers hair and scalp clients. Write what each side does and gets.

Contracts. A supplier contract states product, price, payment days and what happens if goods are late. A lease states rent, advance, repairs and notice. A group booking states people, styles, price, deposit and cancellation. Have a lawyer read big contracts.

Public tenders. Suppliers bidding for government contracts must be registered with the Public Procurement Authority. Tenders are advertised on the GHANEPS e-procurement portal. One guide reports a registration fee of GH¢500 and renewal of GH¢300, while a 2018 announcement said GH¢300, so confirm with the PPA. A small salon is unlikely to bid alone; barbering and grooming for institutions such as schools is a possible niche (author).

Records for loans, succession and ethics

A lender wants your registration papers, 12 months of cash book, profit and loss, balance sheet, MoMo or bank statements, a cash forecast, and a clear use for the money (see Money Skills Level 2). Name a successor who knows the supplier list, the price list, the client book and the passwords. Ethics: never reuse a blade, never skip a patch test, never print an FDA number you do not hold, never promise a cure, pay staff on time and obey the Labour Act. Respect clients' privacy and every client's dignity.

Your 12-month cash-flow forecast (example)

A cash forecast has opening cash, money in, money out and closing cash for each month. The example below is for a new salon that opens in January with GH¢3,000 working cash. Cash out is a fixed GH¢6,000 (premises rent, power, one helper's pay with SSNIT, phone, transport, owner's wage of about GH¢2,800 and a loan repayment of GH¢688) plus 25% of cash in for products and commission. In March, add GH¢320 for the yearly Assembly permit and name renewal. Sales rise at Easter (April), school reopening (September) and Christmas (December), and fall in July (the author's example assumption; ask your own clients about slow months).

Total cash in for the year is GH¢124,000 and total out GH¢103,320, so cash grows by GH¢20,680. Cash is lowest in January and February at GH¢2,250.

Capstone: present to a panel

You present a complete one-page business plan (Unit 5) with your 12-month cash forecast, price list, registration checklist, infection-control summary, staff plan and quality plan, in 8 minutes, then answer questions for 7.

1. Why must you write a plan on a cut card before you start a complex cut?
2. How many levels of lift is level 4 to level 7, and what do you do if it is more than about three levels?
3. Why can tint not make artificial black hair light brown?
4. Name five items on a chemical-service consultation card.
5. What are three signs of a dye reaction that is an emergency?
6. When should you refer a client with dandruff to a doctor?
7. How long can the hepatitis B virus stay infectious on a surface, and what is the best protection?
8. What is the latest time to start post-exposure treatment for HIV after an exposure?
9. Name three ways to organise a stylist's work in your shop and one risk of each.
10. What is the difference between margin and mark-up? Give an example.
11. What is a trial-style check, and what does it tell you?
12. Name three registrations a Takoradi salon needs and where to get each.

Best next reads: your product labels and safety data sheets; the HSE hairdressing pages; the GHABA office in your zone; the STMA revenue office; the Registrar of Companies' fee schedule; Money Skills Level 2 and Entrepreneurial Thinking Level 2 in this hub.

What this module does not cover: hand-by-hand precision-cutting, colour-correction and wig-making steps (taught in person), keratin and Brazilian blowout as a specialty, nails, skin and make-up, first-aid certificates, Ghana's own exposure and post-exposure treatment protocol, whether a salon needs an EPA or FDA permit, and Takoradi salon prices (not found; compare locally). It is not legal, tax or financial advice.

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