Painting, Decorating and POP Ceilings Level 3

Who it is for. People who have finished Painting, Decorating and POP Ceilings Level 2, or can show the same skills, and who want to lead a painting gang, act as a finishing foreman, or start a painting and decorating business. Ghana's TVET framework places National Proficiency II below National Certificate I. This module is written at an advanced level, comparable to National Certificate I; that comparison is the author's judgement, not a CTVET ruling.

Bridge from Level 2: what you already know

Level 2 gave you the craft. Level 3 turns it into a system you can lead, a quality you can prove, and a business you can run.

How the module works

Each unit has learning outcomes, performance criteria, the range and the evidence your assessor needs. You are judged Competent or Not Yet Competent. About 60% of the time is practical. Every unit ends with a Check yourself of three questions, and has a practical and homework.

Competency standard

Range. Interior and exterior masonry, plaster, board ceilings, wood and metal on a house, shop or small institution in Sekondi-Takoradi. Evidence. Specification query list; TDS summary sheet; system table; failure diagnosis report; oral questions.

Why a Level 3 painter reads the specification

At Level 2 you were told what to paint. At Level 3 you are the person who checks that the instruction can work. A specification (spec) is the written description of what the client or the architect wants: the surfaces, the paint products, the number of coats, the colours and the standard of finish. It often sits in a finishes schedule (a table room by room) or in the bill of quantities (a priced list of items). Many small jobs in Takoradi have no written spec at all. Then you write one and the client signs it. That one page can save you from a long argument later.

How to read a spec, step by step

Typical things to look for in a spec:

How to read a product data sheet (TDS)

A product data sheet (TDS) is the maker's instruction page for one product. Ask the dealer for it, or photograph the label. It overrides every number in this book. The sheets we read for this book came from India, the UK, Greece and Tanzania, so numbers differ from product to product.

Read these lines, in this order:

1. Use: interior or exterior? For masonry, wood or metal? Using the wrong product is the commonest mistake.
2. Surface preparation: what must the surface be like? The sheets we read all say the surface must be dry, clean and free of dust, grease and loose paint. One asked for a wall moisture below 4% measured with a meter.
3. Primer or sealer to use first.
4. Coverage in square metres per litre per coat, and the dry film thickness it is based on.
5. Drying times: touch dry and recoat, at a stated temperature and humidity. Example: one UK sheet gives touch dry 1 to 2 hours and recoat 3 to 5 hours at 20 °C and 65% humidity.
6. Thinning: how much and with what. Never thin more than the sheet allows.
7. Application temperature and weather limits. Examples: not below 10 °C or above 35 °C on one sheet; not if humidity is above 80% during application or drying on another. Akwidaa and Takoradi are often above 80% humidity, so you must plan around this (see Unit 2).
8. Safety and disposal: hazard symbols, flash point, solvent, isocyanate or lead warning.

Coverage, solids and film thickness

Coverage is not a fixed number. It depends on the volume solids (the part of the wet paint that stays on the wall) and the dry film thickness (DFT) you want. One TDS gives a pattern we can check: 8.0 m²/L at 40 microns, 6.4 at 50 and 5.33 at 60. Divide 320 by each thickness and you get the same numbers. So the maker's paint has volume solids of about 32% (320 ÷ 10).

Theoretical coverage (m²/L) = volume solids % × 10 ÷ DFT (microns)

Check with the sheet: 32 × 10 ÷ 40 = 8.0. This is the usual trade formula and it matches that sheet; confirm with the maker for your product. Real walls are rougher, wind and sun dry the paint, and some paint is lost on brushes and in tins. Site coverage is typically 80 to 90% of the theoretical figure. Practical coverage depends on the surface, the method and the weather.

Worked example (example numbers): TDS says volume solids 40% and you want 40 microns. Theoretical = 40 × 10 ÷ 40 = 10 m²/L. At 85% efficiency, practical = 8.5 m²/L. A 120 m² wall with 2 coats needs 120 × 2 ÷ 8.5 = 28.2 litres.

Coating systems: which layers go where

A coating system is the stack of layers: primer (grips the surface and seals it), undercoat or filler coat (builds an even base), and finish coat(s) (colour and protection). Typical trade practice is one primer plus two finish coats; no explicit Ghana standard was verified. New surfaces or dark colours may need more than one coat. Horizontal surfaces like sunshades, parapets and window tops need three or more coats outside because water sits on them.

Red oxide and zinc phosphate primers are used in the trade, but we did not find a source in this research, so the books say "ask the dealer for a rust-inhibiting primer for this metal".

Surface-failure diagnosis

A failure is when the paint does not look or do what it should. A good decorator does not just repaint. First find out why. Otherwise the paint fails again, and you pay.

The diagnosis method (six steps).

1. Look. Where is it? On one wall or all? South face only? Near a gutter, kitchen or bathroom? Take photos with a ruler or coin for size.
2. Describe. Use these words: peeling or flaking (comes off in pieces), blistering (bubbles), chalking (white powder rubs off), efflorescence (white crystals on masonry), mould (black, green or grey growth), cracking, mud cracking, fading, staining.
3. Ask history. When was it painted? By whom? What was used? Any leaks, rain, new plaster, fire or cleaning?
4. Test. Use a moisture meter if you have one. Scrape and look at the back of a flake: is it clean (adhesion failure to the surface), powdery (dirty surface), or does it show old paint layers (failure between coats)? Rub chalk with a dark cloth. Hold a straight edge for cracks and mark crack ends with a date to see if they grow.
5. Decide the cause (use the table).
6. Write the fix and the report. Fix the cause first (water, movement, dirt), then repaint.

Common failures (cause, then fix). All from the sources named; they apply to any climate.

Mould treatment methods vary by maker. One maker asks you to leave the anti-fungus solution on for at least 2 hours. One Indian sheet used diluted bleach, 2 kg to 50 litres of water, left 24 hours and rinsed. Use the method on your product's TDS. Wear rubber gloves and eye protection with any bleach or fungicide.

Damp. Find the source first: a leak, rising damp or a cracked gutter. Paint over damp will blister or peel. A damp-treatment product was advertised on Jiji at GH¢300 per piece in Okponglo; the unit is unclear, so ask the dealer.

Worked failure case (example)

A shop owner in Takoradi says: "My 8-month-old exterior paint is peeling on the sea-facing wall, and white powder is on the plaster under the flakes."

1. Look: peeling in a band 1 m up from the ground and under the sill.
2. Describe: peeling with white powder under: efflorescence.
3. History: plaster was painted after 3 weeks. A blocked drain pipe leaks near the wall.
4. Test: a meter reading would be high; the back of the flakes is powdery; a damp patch shows near the drain.
5. Cause: moisture and salts coming through the wall pushed the paint off. The wall was painted too early. That Indian sheet says new plaster needs about 3 months to cure; Ghana practice was not verified.
6. Fix: repair the drain; let the wall dry; brush off flakes and salts; apply alkali-resisting primer; repaint with masonry paint. Report: a one-page note with photos, the cause, the cure and a price. Say clearly that if the drain leaks again, the paint will fail again.

Check yourself

1. What does the formula volume solids × 10 ÷ DFT give you?
2. Name two things the TDS says that override this book.
3. What must you find and stop before repainting a wall with efflorescence?

Competency standard

Range. A house or small commercial job needing 3 to 5 people for 1 to 3 weeks. Evidence. Survey sheet; programme; materials order; contract; daily diary; snag list.

Step 1: The site survey

A site survey is your first and most important visit. Allow an hour or more. Take a tape (or laser measure), a notebook or phone, a torch, a moisture meter if you have one, and a camera.

Area formulas you need: wall area = perimeter × height − openings. Rectangular opening = width × height. Gable = ½ × base × height. Circle = 3.14 × radius × radius. Ceiling = length × width. For a room 5 m × 4 m × 2.7 m, perimeter = 2 × (5 + 4) = 18 m; gross wall = 18 × 2.7 = 48.6 m².

Step 2: Estimating litres and tins

The method: net area = gross wall area minus openings; litres = net area × coats ÷ coverage; add waste. Typical site coverage for acrylic interior emulsion is 9 to 11 m²/L per coat, and 80 to 90% of the theoretical figure; add 5 to 8% for trim and brush losses. Always read your TDS first.

Worked example (example numbers, checked by script). House repaint: interior walls 210 m² (1 coat sealer or primer + 2 finish = 3 coats, 10 m²/L), ceilings 95 m² (2 coats, 10 m²/L), exterior walls 180 m² (3 coats at 9 m²/L), allow 10% waste.

Interior: 90.2 L = 5 tins of 20 L (100 L, 9.8 L spare, which you keep for touch-ups). Exterior: 66.0 L = 4 tins (80 L). Example tin prices: interior GH¢350, exterior GH¢480. Interior 5 × 350 = 1,750; exterior 4 × 480 = 1,920; paint total GH¢3,670. Buy whole tins in practice. Those listings gave 20 L asking prices from GH¢289 to GH¢750; use your own local quotes.

Step 3: Productivity, labour and the programme

Productivity is how much work one person finishes in a day. It is the key number in your price and your programme. There is no published Ghana figure we could verify, so you must measure your own gang: time a person painting 20 m² of wall and divide.

Worked example (example numbers). Productivity: 40 m² per painter per day per coat (roller work, prepared surfaces). Total coat-areas on the job above: interior walls 210 × 3 = 630; ceilings 95 × 2 = 190; exterior 180 × 3 = 540. Sum = 1,360 m² of coats. Painting time = 1,360 ÷ 40 = 34 painter-days. Add 10 painter-days for preparation, filling, masking and clean-up = 44 painter-days. With a gang of 4, that is 44 ÷ 4 = 11 working days.

A programme is a simple table of what happens on which day, with weather and drying time:

Weather and humidity. Do not paint outside if rain is likely or humidity is above 80%; in hot sun fresh paint can blister. Plan outside work for morning and late afternoon, and add 2 to 3 weather days to the exterior part of any programme (judgement). Seasonal demand in Takoradi (dry season before Christmas and Easter, rainy months slower) is a trade judgement; no Takoradi data was verified.

Step 4: Leading the gang

A gang is a small team led by you or a foreman. A good gang has these roles:

Daily routine (15 minutes at 7 a.m.): 1. Say what we do today and who does what. 2. Safety talk: the one hazard of the day. 3. Check PPE, ladders and tools. 4. Show the standard (a finished patch). 5. At end of day: tools washed, tins closed, floors cleaned, diary written.

Quality check as you go. Do not wait for the end. After each room, the foreman looks at the wall in raking daylight (light across the wall), checks edges, corners and trim, and marks touch-ups with low-tack tape. Hold points: stop and get a check before the next layer: after preparation, after primer, after the first finish coat, and before removing masking.

Working in a client's home. Lay dust sheets and mask fittings. Do not take the client's water, toilet or electricity without asking. Keep the foreman's phone for the client. Be on time. Do not bring friends. Do not shout, sing loudly or smoke near paint. Greet the client at the start and end of each day.

Step 5: Ordering and controlling materials

Mixing and tinting on site. Stir the tin well. Use the same batch for a wall. Add colorant in small steps, stir, and test a dry patch because emulsions dry a different shade. Keep a written record of amounts. One universal stainer maker allows up to 10% in emulsion, 6% in acrylics and 3% in silicate or silicone paint, using the minimum that gives colour. Too much colorant harms the paint film; one failure case involved about 14% by volume.

Step 6: The contract and variations

A contract is a written agreement. For a small job it can be one or two pages, signed by both sides, with a copy for each. It must say:

Payment stages (example). Contract price GH¢19,400 (the example house above: GH¢40 per m² on 485 m² of surface). Stages: 30% deposit on signing = GH¢5,820; 40% at the mid-point (interior done) = GH¢7,760; 25% at completion = GH¢4,850; 5% retention = GH¢970, paid after a defects period of 3 months (example). Check: 5,820 + 7,760 + 4,850 + 970 = 19,400.

A retention is a small part of the price held back by the client until the defects period ends. It is common in building contracts abroad; whether it is a rule in Ghana for small jobs was not verified, so it is only a term you may agree in your contract. Use the deposit to buy the paint so you do not pay it from your own pocket.

Variations are changes to the job after the contract. Rule: no extra work without a written (or WhatsApp) agreement on price and time. Example: the client adds 40 m² of wall. At the average rate of GH¢40 per m², variation = 40 × 40 = GH¢1,600 and 1 extra day. Keep a variations sheet and ask the client to sign or confirm in writing.

Step 7: Snagging and closing the job

A snag is a small defect or unfinished item found at the end. Snagging means walking the job with the client, listing every snag, fixing them, and having the client sign that the list is complete.

Check yourself

1. Why must you state your own deduction rule in the quote?
2. Name the four hold points in a painting job.
3. What must a variation have before work starts?

Competency standard

Range. A painting job with a gang of 3 to 6 on a house, shop or small institution. Evidence. Job risk assessment; respirator fit check; lead-safe method statement; waste log; compliance file; oral questions.

The law you work under

A job risk assessment for painting

Before every job, write one page. It is the same idea as the job safety analysis you learned in workplace safety. Use the hierarchy: remove the hazard, replace it with a safer one, isolate it, change the way of working, and only last use PPE. Here is a model for a house repaint:

Work at height

You will meet this on exterior walls, stairwells, gables, ceilings and high walls. Always ask: can this job be done from the ground? Use an extension pole for rollers. If you must climb, follow this order: platform or tower first, ladder last. A ladder is the last choice, for low-risk, short jobs.

Leaning ladder rules (HSE, UK; the best source we read in full).

A summary of an older HSE leaflet says a stepladder suits only short, light work of up to about 30 minutes; treat this as a guide.

Scaffolds and towers (foreign, summary only). Guardrails at least 950 mm high; gaps under the guardrail less than 470 mm; toe boards 150 mm; platforms fully planked; firm level base; brakes on tower wheels; never ride a moving tower; towers built only by trained people; the ladder 900 mm above the platform; inspect before each shift. Ghana rules for scaffolds were not verified.

Lead in paint

The Ghana position (verified from a 17 July 2026 EPA report). Ghana's standard sets a lead limit of 90 parts per million (ppm) in paint (GS 180 for solvent-based paint, compulsory from February 2023). The EPA says Ghana has the standard but no law to enforce it; a draft regulation was expected in Parliament before the end of 2026. A 2023 study found 6 of 59 home paints, or 10%, above 90 ppm. The Ghana Standards Authority has closed sellers of substandard paint under the Standards Act, Act 1078.

What this means for you:

Lead-safe method for sanding or scraping old paint (foreign practice, NCHH/WHO-based).

Solvents, fumes and fire

Solvent-based paints (oil gloss, some primers, thinners) give off vapour that can cause headaches, dizziness and long-term harm. They also catch fire. Rules:

Isocyanates. Some two-pack polyurethane and single-pack moisture-curing paints contain isocyanates, which can cause asthma. The UK HSE says air-fed breathing apparatus should be used for spray application, and that brush or trowel application is lower risk. At this level: do not spray two-pack paints. Brushing small areas with the right respirator and good ventilation is the most you should do, and only after reading the label and SDS.

Respirators: a programme, not just a mask

Foreign guidance; Ghana-specific rule not verified.

A disposable FFP2 mask with a carbon layer only takes the edge off odours: it does not protect against solvent vapour, and the maker warns not to use it for lead-based paint.

Dust and POP. Wear gloves and a dust mask whenever you mix POP. POP and filler dust must not be dry-swept. Cement dust and silica need good ventilation and a P2 mask (general). Wash tools in a bucket, not in a drain.

Bleach and fungicide. Wear rubber gloves and eye protection when using bleach solution. Never mix bleach with other chemicals.

Waste: paint, rags, tins and wash water

Legal position. Ghana's Environmental Protection Act 2025 (Act 1124) replaced the Environmental Protection Agency Act 490 and the Hazardous and Electronic Waste Act, Act 917, and the Environmental Protection Authority regulates hazardous waste. Whether household or trade paint waste is listed as hazardous in Ghana, and what permit applies, was not found. Ask the Western Regional EPA office (contact not found in this research) and do not burn paint tins.

Good practice (foreign guidance).

Your compliance file

Keep one folder (paper or phone) for each business and each job:

Inclusion at work. The Persons with Disability Act 2006 (Act 715) bans job discrimination. A worker with a hearing impairment can do many painting tasks without adaptation, so show the task, use written lists and WhatsApp for instructions. For a worker who cannot climb or stand for long, give them seated or bench tasks (see Unit 5), and never push people into high work.

Check yourself

1. What is Ghana's lead limit in paint, and what is the enforcement position?
2. Why must you not dry sand or burn old paint?
3. Where must solvent-soaked rags be kept or dried?

Competency standard

Range. A house, shop or small hotel room. Evidence. Test boards; feature wall; wallpaper wall; ceiling mock-up; inspection sheet; handover note.

Feature (accent) walls

A feature wall is one wall painted a stronger colour or a different finish. It looks simple, but small mistakes show: a wobbly edge, a drip, a patchy colour.

Decorative effects

A decorative effect is a texture or finish made with special products or tools. Graffiato is a groove effect made by trowel or comb; ready-mixed 20 L tubs are sold in Ghana, one Jiji listing showed GH¢295 for 20 L (listing date not verified). A graffiato dealer exists in Takoradi on BusinessGhana (name and price not captured). Detailed application steps were not found in a source; ask a Takoradi dealer to demonstrate and write the steps as they show you.

Common effects (general trade practice; ask your dealer for the product and method):

Record every recipe. Write down product, quantity of any colorant, tools, time and coverage for each test board. You will use it to price the job.

Wallpaper (Level 2 recap with Level 3 checks)

Steps (from the wallpaper guides). Clean, fill and sand glossy spots; prime, or hang lining paper on uneven plaster; mark a plumb line (about 50 cm from the corner for a 53 cm roll); paste the wall with a roller, a couple of centimetres wider than the strip; hang the first drop on the plumb line with extra at top and bottom; smooth from the centre out and do not stretch the paper; match the pattern at each drop; trim with a sharp blade; wipe off paste. Humidity effects on paste and curling in a coastal home were not verified: test one strip in a corner and wait a day before you commit to the whole wall.

Ceilings: gypsum board and POP

Foreign specifications; Ghana practice for Gyproc and local POP bags and dealers in Takoradi was not verified.

Gypsum board ceiling (steps from the foreign specifications).

POP (plaster of Paris). POP is calcium sulfate hemihydrate; with water it hardens to dihydrate. The bag instructions override everything below, and the sources were weak:

Cove and recessed lights. A cove light or recessed spotlight in a ceiling needs wiring. Only an electrician certified by the Energy Commission may do the wiring. You make the space and the safe cut-out; the electrician fits and tests the cable. Do not close the ceiling before the electrician has finished, and do not cut into a ceiling where a cable runs without checking.

Estimating boards (worked example B, checked by script). Ceiling 5 m × 4 m = 20 m². A board 1.2 m × 2.4 m = 2.88 m². 20 ÷ 2.88 = 6.94, so 7 boards before waste; with 10% waste (example) 7.64, so 8 boards. Cornice for a room 5 m × 4 m: perimeter 18 m; with 10% for mitres and waste 19.8 m; in 3 m lengths = 6.6, so 7 lengths. Board sizes sold in Ghana were not verified; ask your dealer.

Quality assurance and handover

Quality assurance (QA) means you plan and record your checks so the quality is not left to luck. Use an inspection and test plan:

Agree a viewing standard in the contract so the client and you judge the wall the same way, for example "in normal daylight, standing 2 m from the wall" (example; set your own). Without it, an argument over "can I see the joint" has no end.

Wet film thickness and adhesion. A wet film comb is a cheap tool that measures wet paint thickness while you apply it; you can then compare with the TDS. A cross-cut tape test on a cured test patch (cut a small grid, press tape on, pull off) shows whether the paint is gripping. Both are general trade practice; we did not verify them in a source, and whether the tools are sold in Takoradi is not verified.

Handover pack. Put in a folder (paper or PDF on WhatsApp): the signed contract and variations; the colour schedule with codes; the product list with TDS; the snag list and handover note; the defects period and what it covers; leftover tins, labelled; care advice; your phone number.

Defects period. A period (for example 3 months, set by you in the contract) during which you fix defects caused by your work free of charge. Write what is not included: new leaks, client damage, tenant knocks. Visit once at the end of the period and photograph the walls.

Check yourself

1. Why make a test board before a decorative effect?
2. What must you check before closing a ceiling void?
3. Name two items you put in a handover pack.

Competency standard

Range. A one-to-six-person painting and decorating business (house painting, POP and board ceilings, textured finishes, small repairs) in Sekondi-Takoradi or nearby. Evidence. Registration checklist; start-up budget; one-page business plan and pitch.

Business models for a decorator

On Jiji Greater Accra on 9 October 2026 there were 715 painting-service results and 318 POP ceiling ads on the supply side; in Takoradi we found one seller (Riche Monde) with POP and interior decoration ads, "contact for price". This means Takoradi may have room for a decorator who publishes a clear "from GH¢x per m²" price with conditions and shows before-and-after photos; Takoradi demand numbers were not verified.

Choose a legal form

Annual returns cost GH¢175 a year; late filing costs GH¢1,000 (1 to 4 years) or GH¢2,000 (5 years or more). For a first business, a sole proprietor or a partnership is simplest. Move to a company when you take large contracts, work for companies that want a limited company, or want to limit your risk.

Registration, step by step

Tax: choose the route carefully

Withholding tax. When a client that is a withholding agent pays you, they may withhold tax: goods 3%, works 5%, services 7.5% (for a payee over GH¢2,000 a year). Which rate applies to painting was not verified; ask the client for the basis and for a withholding tax certificate, which you keep as a tax credit record. Companies pay 25% standard income tax, with other rates for some sectors, and annual returns within four months after year-end.

Premises and location

Start from home or a shared store with a phone, a ladder and a small kit. Rent a small store only when you have 3 or more jobs a month. Good locations are near new housing estates, hotels and guesthouses, schools, churches and clinics. In a hot coastal climate exterior paint needs renewing often (general; no local data verified), so keep a list of past clients and call them each year. Store tins in a shaded, cool, dry, lockable place off the ground, away from heat and children (Unit 2); never sleep in the store.

Tools and start-up budget

Hand tools and PPE a gang needs: brushes (3 in, 2 in and 1.5 in synthetic brush sets are sold; one Jiji listing showed GH¢130 for a set, Source: Jiji emulsion), 9 in rollers with extension poles, scrapers and filler knives (6 in and 8 in for tape, 10 in for finishing joints, 6 in for screw heads, Source: Joint compound TDS), sandpaper (120 grit on wood, Source: Wood prep guide), a wire brush for rust, a spirit level or plumb line, a moisture meter, buckets, mixing paddle for a drill, dust sheets and masking tape, ladders, and PPE (half-mask respirators with A1P2 cartridges, goggles, gloves, boots). Hire scaffold towers rather than buy them until you have steady exterior work.

Example start-up budget for a 3-to-4-person gang. All figures are examples (ask three local dealers for real prices):

Financing

Own savings; a susu or VSLA group; microfinance; bank loans; the Ghana Enterprises Agency (GEA), 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 set aside GH¢170 million for a National Apprenticeship Programme and GH¢160 million for Adwumawura. The Assemblies' disability fund can help persons with disabilities; the 2026 rate was not verified, so ask the Assembly. Start free and cheap; borrow only when you have jobs lined up. A deposit from the client is the cheapest finance you have: put 30% in the contract (Unit 2).

Hire, supervise and protect

The Labour Act requires a written contract for work of six months or more (s.12), a written statement of terms within two months (s.13), 15 working days of paid leave (s.20) and 12 weeks of maternity leave (s.57); casual workers get the full minimum for each day worked (s.74). Minimum wage is GH¢21.77 a day in 2026. SSNIT: employee 5.5% and employer 13% of basic salary, total 18.5%; pay within 14 days after month-end; late payment costs 3% a month. PAYE is due by the 15th of the next month.

Apprentices: teach safety first; start them on preparation and cleaning; never put a new person on a ladder alone; give a written agreement and a clear end date. A national apprenticeship programme was funded in the 2026 Budget. Supervising: give one task at a time; show the standard; check at the hold points (Unit 2); praise and correct in private; pay on time; keep a daily diary.

Insurance. Use only insurers licensed by the National Insurance Commission; check at nic.gov.gh. Which covers are compulsory for a small painter was not verified; ask the NIC. Consider: public liability (if you damage a client's property), tools and equipment, and workers' injury cover (injured workers must be compensated whoever was at fault, Source: Citi Newsroom WCA).

Market yourself

Accessibility and inclusion

The Persons with Disability Act 2006 (Act 715) bans job discrimination. Painting tasks that can suit many people with mobility difference include mixing and tinting, filling and sanding at a bench or low height, cutting in at low height with an extension pole, cornice cutting and POP casting at a table, estimating and quote writing, shop attendance, social media and the portfolio, and supervising with a ladder-spotter. This is the author's judgement, not a sourced list. A Brazilian study found that workers with hearing impairment could do construction tasks without adaptation, while leg or foot amputees needed suitable prostheses and adaptations, but the evidence for painters was thin (one worker). A Solomon Islands man who is deaf, with a Certificate III in Painting and Decorating, runs his own business and gives job experience to other deaf people. Adjustments: show tasks instead of only telling; give written quotes and instructions; use WhatsApp; set ground-level or seated work. Visual impairment limits painting roles; data are not verified. Work at height, scaffolds and two-pack spraying are not suitable without adaptation and should not be pushed. For women, only 2 to 6% of female YIEDIE trainees chose painting, masonry, tiling or electrical trades, so a woman-led gang that does finishing can find clients who prefer it; set clear rules on site against harassment.

One-page business plan and pitch

Fit on one page: customers (who and why); services and prices (per m², per room, per ceiling); location and store; start-up cost and finance; monthly costs and break-even (Unit 6); permits, tax route and insurance; gang, safety and quality rules; how you will advertise; 12-month cash plan (Unit 7).

Check yourself

1. How much does it cost to register a sole-proprietor business name in 2026?
2. What is the Modified Taxation Scheme rate for turnover from GH¢20,001 to GH¢750,000?
3. Who must you ask about the VAT position of a painting service?

See the hub's Money Skills Level 2 and Entrepreneurial Thinking Level 2 for the basics. This unit goes deeper and uses a painter's numbers. All figures are examples; the arithmetic was checked by script.

Competency standard

Range. A small painting and decorating business (the example business is a sole proprietor). Evidence. Costing sheet; cash book; stock card; wage sheet; month-end pack.

The core rule

Assets = Liabilities + Equity. Debits increase assets and expenses; credits increase liabilities, capital and income; the trial balance checks totals but cannot catch every error. Keep owner money and business money apart: pay yourself a fixed drawing.

Step 1: Job costing and quoting

A job costing sheet adds up every cost of one job. Use one sheet per job.

Worked example A (example numbers). The house job in Unit 2 (485 m² of surface, 11 days, gang of 4: a foreman at GH¢200 a day and three painters at GH¢150 a day).

Mark-up and margin. Mark-up is profit ÷ cost. Margin is profit ÷ selling price. With a 25% mark-up the price is 14,526.40 × 1.25 = GH¢18,158.00. If you want a 25% margin the price is 14,526.40 ÷ 0.75 = GH¢19,368.53. They are different. A 25% margin is a mark-up of 33.3%. We round to GH¢19,400, which is exactly GH¢40 per m² on 485 m². The profit is 19,400 − 14,526.40 = GH¢4,873.60, which is a margin of 25.1%.

VAT on the quote (only if you are registered). VAT effective 20% of the net price in this book (15% VAT + 2.5% NHIL + 2.5% GETFund levy). On GH¢19,400, VAT = 3,880 and the client pays GH¢23,280. You collect it for GRA and file monthly; it is not your income. If you are not sure whether you must register, see Unit 5 and ask GRA. Withholding: if the client withholds 5% of GH¢19,400 (the "works" rate; applicability to painting not verified) that is GH¢970 withheld and paid to GRA for you; ask for the certificate.

Step 2: Deposits, stages, retention, debtors

Record each stage as a receipt. From the contract in Unit 2: deposit 5,820 (30%), stage 2 7,760 (40%), completion 4,850 (25%), retention 970 (5%) = 19,400. Keep a debtors list:

A customer advance (a deposit for a job not yet started) is not income yet. It is a liability: you owe the work or the money back.

Step 3: Daily records

• Cash book: every receipt and payment in date order, with a running balance (cash and MoMo; or two columns).
• Receipts and invoices: number them in order; keep copies; sign and date. E-VAT invoices are verified by QR code if you are registered.
• Petty cash: a small float with a voucher for every spend; top it up to the same amount.
• Materials stock card: for each paint product: date, in, out, balance, unit cost.
• Job sheets: all costs and hours for each job.
• Debtors and creditors: who owes you and whom you owe, with due dates.

Stock card with the average cost (example). Product: 20 L white emulsion. Opening 6 tins at GH¢340 = 2,040. Buy 10 tins at GH¢360 = 3,600. Now 16 tins worth 5,640; average cost = 5,640 ÷ 16 = GH¢352.50 a tin. Issue 8 tins to a job: 8 × 352.50 = 2,820, leaving 8 tins worth 2,820. Buy 4 more at GH¢380 (1,520): now 12 tins worth 4,340; average = GH¢361.67. Issue 5 tins: 5 × 361.67 = 1,808.33; balance 7 tins worth 2,531.67. Do a physical count each month and compare with the card; a missing tin is cash gone.

Step 4: Wages, SSNIT and PAYE (employee example)

For a salaried foreman. 2026 PAYE 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 to get taxable pay. Example: basic GH¢2,400.

Pay SSNIT by the 14th and PAYE by the 15th of the next month. Casual daily workers: GRA's PAYE page lists a 5% rate for casual workers; ask GRA how it applies to a day-by-day gang. A casual worker must still get at least the daily minimum, GH¢21.77 in 2026.

Step 5: Depreciation, break-even

Depreciation (straight line) = (cost − salvage) ÷ useful life. Example: an aluminium tower scaffold at GH¢6,000, salvage GH¢1,000, 5 years: GH¢1,000 a year, GH¢83.33 a month. Ladders, sander, drill and meters, together GH¢2,800, salvage GH¢400, 3 years: GH¢800 a year, GH¢66.67 a month. Total GH¢150 a month.

Break-even. Fixed monthly costs in the example: overhead GH¢1,285 plus owner's drawing GH¢4,000 = GH¢5,285. Profit before overhead on Job A is (19,400 − 12,970) ÷ 485 = GH¢13.26 per m². Break-even = 5,285 ÷ 13.26 = about 399 m² a month. If you can paint 485 m² in 11 days, you cover the month in about one job; but you must find the jobs.

Step 6: A month of books: the example business

Example business: a sole proprietor, March. Opening position at 1 March: cash and MoMo GH¢6,500; debtors GH¢2,500 (from February); equipment net GH¢8,500 (cost 8,800, depreciation so far 300). No loans. Owner's equity = 6,500 + 2,500 + 8,500 = GH¢17,500.

Cash book for March (full page).

Check: 6,500 + 21,680 − 24,785 = GH¢3,395. Count your cash and check your MoMo app: it must say the same.

Job summary for March.

Income statement, March (accrual basis: income counted when the job is finished and invoiced).

Why is cash only GH¢3,395 when profit is GH¢7,583? Because GH¢12,220 of the income is still owed by customers, and GH¢2,000 was a deposit for April. Profit is not cash.

Simple balance sheet at 31 March.

Equity check. Opening equity 17,500 + profit after tax 7,583 − drawing 4,000 = 21,083 ✓.

Trial-style check. Total of debits = total of credits = 50,232.

Step 7: The month-end routine

Reconciliation example. Cash book MoMo balance 2,860. Statement balance 3,310. Differences: a client paid GH¢500 on 29 March that you did not write in the book (+500); MoMo fees of GH¢50 not in the book (−50); statement shows 3,310; book corrected = 2,860 + 500 − 50 = 3,310 ✓.

Tax records and the law

Keep records in Ghana for at least six years from the end of the year of assessment or VAT period. Filing calendar: SSNIT by the 14th; PAYE and withholding tax by the 15th; VAT by the last working day of the next month; provisional tax quarterly (companies); annual return within four months of year-end; STMA permit by 31 March; ORC annual return yearly. Free tools: Excel or Google Sheets, Zoho Books free plan (1 user plus accountant, 1,000 invoices a year, revenue under US$50,000) and Wave (summary only). From 1 January 2027 the 2025 edition of IFRS for SMEs applies for companies using it.

Check yourself

1. What is the difference between mark-up and margin?
2. Why is a customer's deposit for a job not yet started a liability?
3. How long must business records be kept in Ghana?

Competency standard

Range. A painting and decorating business plan. Evidence. One-page plan; forecast; panel score sheet.

Quality systems and customer care

A quality system is just the habits in Units 2 and 4 written down: a survey sheet, a contract, hold points, a daily diary, a snag list and a handover note. Add:

Pricing strategy

Price from cost, not from fear: include your time, labour, materials, transport, overhead and a margin (Unit 6). Offer packages: "Home refresh" (interior walls and ceilings), "Landlord pack" (apartment turnaround in 3 days), "Exterior protect" (wash, fungicide, masonry paint), "Ceiling and cornice". Raise prices when you are always booked. Never compete only on being the cheapest: a very low price means short cuts and failures. Offer an annual repaint contract to landlords and shops.

Scaling

Contracts, tenders and partnerships

Put every job in writing (Unit 2). For bigger clients (schools, hotels, builders) expect a written contract, a programme, insurance and a price schedule. Bigger firms may ask for tax clearance, registration documents, insurance and proof of past work (not verified). Public tenders: whether and how a small painter can bid for Assembly or school painting work, and the registration with the Public Procurement Authority, was not verified; ask the STMA procurement unit. A tender is a written offer to do work at a price. To prepare one, you need: the bill of quantities or schedule, your measured quantities, rates, programme, method statement, safety plan, references, and registration papers.

Withholding tax may be deducted from your fees: works 5%, services 7.5%; applicability to painting is not verified. Ask for the certificate.

Records for a loan

Lenders ask for registration, TIN, 6 to 12 months of cash book and MoMo statements, signed contracts, a list of debtors, a plan, and a guarantor or security. Tidy books are your best collateral (judgement). The Ghana EXIM Bank offers SME and export facilities, with an office in Takoradi; GIRSAL gives guarantees for agricultural loans only, so it is not for a painter. The Bank of Ghana policy rate was 14.00% and inflation 5.2%; interest rates charged to small firms are higher, so borrow only what you can repay from a clear contract.

Succession and ethics

Write your procedures down so the business runs without you: survey sheet, price list, supplier list, client list, forms, passwords, where tools are kept. Name the person who takes over if you are ill. Ethics: never paint over damp and claim it is fine; never use paint you know contains lead; never tip paint into drains; never tell a client a product has a warranty that it does not; never pay below the minimum wage; never pass off someone else's work as your own; respect clients' homes and privacy; do not post photos of homes without permission; say "I cannot do this safely" when you cannot.

Capstone: 12-month cash-flow forecast

A cash-flow forecast lists, month by month, opening cash, expected receipts, expected payments and closing cash. Seasonality matters: dry-season months before Christmas and Easter are usually busier, and the rainy months slower for exterior work (a trade judgement; no Takoradi data was verified). Fill one row per month. Use example numbers in training and your own real ones in your plan.

Example forecast (all numbers examples; opening cash GH¢9,000 after set-up):

Read the forecast. The lowest closing cash is GH¢4,500 in month 8, after three slow months. Plan for it: collect debtors, delay buying a big tool, sell an annual contract, do indoor and ceiling work in the rains, and keep a reserve. Check any month where closing cash goes below zero and plan how to fix it (delay a purchase, collect a debt, ask for a bigger deposit, borrow a small amount).

Panel scoring (20 marks each): customer and problem; services, tax route and legal route (including permits); money (start-up, prices, break-even, forecast); safety, lead and waste rules and ethics; clarity and answers to questions. Competent: at least 60 of 100 with no zero in safety and ethics (author's rule).

Check yourself

1. What is a cash-flow forecast, and why must you look for the lowest month?
2. Name two things a lender may ask to see.
3. Name two ethical rules for a decorator.

1. What is the formula for theoretical coverage from volume solids and DFT?
2. Which document overrides this book when it comes to drying times and thinning?
3. What is the first thing to find before repainting a wall with efflorescence?
4. What are the four payment stages in the example contract?
5. How should a ladder be angled, and how far above the landing should it extend?
6. What is Ghana's lead limit in paint, and does a law enforce it yet?
7. Why must you never dry sand old paint?
8. Who may wire a cove light in a ceiling?
9. What is the cost of registering a sole-proprietor business name in 2026?
10. What is the difference between mark-up and margin?
11. What makes the MTS an uncertain choice for a painting service?
12. For how long must business records be kept?

What this module does not cover: spraying two-pack paints; scaffold building; electrical wiring; structural design; a CTVET standard for painting (none found); Ghana scaffold and ladder rules, PPE standards, paint-waste listing under Act 1124 and Western Regional EPA contacts (none verified); Ghana per-m² labour rates (none found); VAT treatment of painting services (to confirm with GRA).

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