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Level 3 · Advanced · CTVET formatTrainee Manual

Pig Farming Level 3

Run a commercial piggery. Design the pig flow, read the numbers, lead the team and the vet programme, keep ASF out, then register, keep honest books and grow the business.

Pig farming A clean pig house with a roof, a low wall and a concrete floor sloping to a drain. Inside, a white sow lies on her side while five piglets drink. Next to her stands a small black local pig at a water trough. Outside the gate a farmer in boots steps through a footbath beside a notebook on a post. On the right, manure runs to a small round biogas dome with a pipe going to a kitchen. CLEAN PENS · CLEAN WATER · CLOSED GATE · CALL THE VET
Trainee name
Training centre
Farm or business
Start date
Prepared by De-Graft Afful · Version 1.0.0 · October 2026
01

About this module

At Level 3 you stop being the person who feeds the pigs and become the person who makes sure the whole farm works, every day, even when you are not there.

Who it is for. People who have completed Pig Farming Level 2, or who already manage a herd of sows and can show the Level 2 skills. In Ghana's framework, National Proficiency II leads to National Certificate I, which covers complex work with minimum supervision. This module sits at about that level: you work with little supervision, solve non-routine problems, supervise others and run an enterprise.

CTVET status. CTVET lists a Livestock programme, but no separate pig farming curriculum was found. This module is not a CTVET curriculum and gives no accreditation. Ask CTVET before you describe it as part of a recognised programme.

The vet rule does not change at Level 3. Only a registered veterinary surgeon may diagnose, prescribe and treat as a vet. As a farm manager you employ or contract a vet, carry out the vet's written instructions, keep the records and make sure no worker gives medicines, vaccines or hormones, or does a cutting act, without the vet's instruction and training. This manual gives no doses.

Bridge from Level 2: what you already know

  • The sow cycle, litters per sow per year, a 12-month mating plan and a pen count
  • Selecting gilts and boars, boar service limits, crossbreeding and fertility problems
  • Farrowing crates, cross-fostering, orphan feeding and a record of every piglet death
  • The Pearson square, feed budgets for a batch, ADG and FCR for a pen, heat and water management
  • A one-page biosecurity plan, a herd health calendar with your vet, a medicine record with withdrawal dates and an ASF drill
  • Manure handling, the biogas gas danger, neighbours, Assembly and EPA rules
  • Batch gross margin, live versus carcass selling, and marketing with WhatsApp, a Google profile and referrals

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 advanced pig skills and leading others. Units 5 to 7 build your own business: registration, books and growth. The Hub's Money Skills for Small Business Level 2 and Entrepreneurial Thinking Level 2 teach general bookkeeping and venture basics; this module goes deeper for a piggery.

02

Unit 1 · Designing and running a commercial piggery

Good buildings make good habits easy. Design for one-way pig flow, easy cleaning and closed biosecurity, and the daily work almost runs itself.

Competency standard

Learning outcome Performance criteria — the trainee…
1.1 Choose a system and scale compares weaner, fattening and farrow-to-finish units and picks a scale with reasons
1.2 Size the unit calculates pigs per year and pens needed for each stage
1.3 Lay out the farm draws a layout with zones, pig flow, water, manure and loading bay
1.4 Run all-in/all-out plans batch movement with cleaning and drying between batches

Range. A farrow-to-finish unit of 10 sows, with a scale-up plan to 20. Evidence. Unit sizing sheet; scaled layout drawing; batch movement plan.

Choose a system and scale

System You keep You sell Main risk
Weaner producer Sows and boar Weaners Selling price of weaners; buyers' biosecurity
Fattening only Bought-in weaners Porkers Bringing disease in with every batch
Farrow-to-finish Sows, boar, all ages Porkers, culls, some breeding gilts More pens, more skills, more feed money

Intensive pig farming needs major investment and carries great risks without experience; grow step by step. A farrow-to-finish unit brings in no new pigs except breeding stock, which is a big biosecurity advantage.

Size the unit (10 sows, example)

How many pigs and pens?

Use the Level 2 cycle: 163 days (114 pregnancy + 42 suckling + 7 to mating), 9 born alive, 17% die before weaning, and 5% of weaners die before sale (example). Pigs stay about 140 days from weaning to sale. (a) Litters a year? (b) Pigs weaned a year? (c) Pigs sold a year and per month? (d) How many growing pigs are on the farm on an average day? (e) How many grower pens of 10?

Space and building rules

Item Rule Source
Grower floor space 0.35 m² (20–35 kg), 0.55 m² (35–70 kg), 0.75 m² (70–105 kg)
Weaner floor space 0.15–0.25 m² up to 20 kg; feeder space 6–7 cm each
Fatteners per pen No more than 10
Farrowing crate 65 × 220 cm for large sows
Walls About 1 m high in the tropics, open above for air
Floor Raised, sloped to a drain and a manure pit
Piglet warmth 35 °C at birth, 30 °C first week; growers 18–22 °C
Water 2–3 kg per kg of dry feed; sows 15–25 litres a day

Layout principles

  1. One-way pig flow: farrowing → weaners → growers → finishers → loading bay. Pigs never move backwards.
  2. Clean and dirty routes: feed comes in on one side; manure and dead pigs leave on another.
  3. Loading bay at the fence: trucks never enter; load and unload outside the fence.
  4. Isolation pen far from the main houses, downwind, for new breeding stock.
  5. Feed store dry, rat-proof, close to the gate so feed trucks do not enter the clean zone.
  6. Water: a tank or borehole sized for at least two days of drinking plus washing; work it out from the water rule above.
  7. Manure: drains to a covered pit, compost area or digester at least 30 m from and downhill of any well.
  8. Shade and wind: long side across the prevailing wind; trees as a wind-break towards neighbours.
  9. Room to grow: leave space to add pens for 20 sows.

All-in/all-out

Disinfect housing after pigs leave and before new pigs come in. The order is remove dung and bedding, wash, dry, then disinfect. Plan the batch so each grower pen is emptied completely, cleaned and left to dry before the next batch.

Water tank (example)

On an average day the 10-sow farm has 10 sows (20 litres each), 2 boars (15 litres each), about 40 piglets and weaners (2 litres each, example) and 61 growers eating an average of 2.52 kg of feed (use 3 litres per kg). (a) Daily drinking water? (b) Add 50% for washing. (c) Tank for two days?

Design a 10-sow unit

  1. Size the unit with the exercise above, using the partner farm's own figures where you have them.
  2. Draw a scaled layout on graph paper: zones, pig flow arrows, gate, loading bay, isolation pen, feed store, water, manure and digester.
  3. Mark the all-in/all-out cleaning gap for each pen.
  4. Mark where you will add pens to reach 20 sows.
  5. Present the layout to the farmer and ask what they would change.

Visit and compare

With permission and a full boot change, visit one larger piggery (on a day you visit no other pig farm). Compare its layout with yours. List three good ideas and one risk you saw.

Check yourself 1

  1. Why is farrow-to-finish safer for biosecurity than fattening bought-in weaners?
  2. What does "one-way pig flow" mean?
  3. Why build one more grower pen than you need?
03

Unit 2 · Herd performance analysis and troubleshooting

The numbers in your records are the pigs talking. Learn to listen before small problems become big losses.

Competency standard

Learning outcome Performance criteria — the trainee…
2.1 Calculate key figures calculates the herd's key performance indicators (KPIs) from records
2.2 Compare with targets compares the farm's figures with guide figures and its own past
2.3 Find causes traces a poor figure to likely causes with a fault tree
2.4 Decide and follow up sets an action, a person, a date and a check

Range. At least 12 months of herd records (real or practice). Evidence. KPI sheet; two fault-tree analyses with actions; follow-up report.

Key performance indicators

KPI How to calculate Guide figure Source
Litters per sow per year 365 ÷ cycle days 2.24 at a 163-day cycle (example)
Born alive per litter Total born alive ÷ litters Local Ashanti pig 7.5 at a Ghana station
Pre-weaning mortality Piglets died ÷ born alive × 100 16.9% at that station
Still-born Born dead ÷ total born About 1 in 20 normal
Weaner mortality 7–20 kg Died ÷ weaned × 100 2.5% good, 0.5% best
Weaner ADG 7–20 kg Gain ÷ days 400–550 g
Grower-finisher ADG 20–105 kg Gain ÷ days 0.776 kg
FCR 20–105 kg Feed ÷ gain 3.25; 2.7–3.0 with excellent management
Age at sale Days from birth 160–200
Dressing percentage Carcass ÷ live × 100 75–80%
Return to heat Sows re-mated ÷ sows mated × 100 Set your own target

The FUNAAB growth figures are for Large White × Landrace crosses. Use your own first year as your baseline.

A KPI review, step by step

  1. Collect the year's sow cards, litter records, pen weights, feed invoices and sales book.
  2. Put them in a spreadsheet: one row per litter, one row per pen batch.
  3. Calculate each KPI above, for the year and by quarter.
  4. Mark each KPI green (on or better than target), amber (within 10%) or red.
  5. Pick the two red KPIs that cost the most money.
  6. Use a fault tree (below) for each.
  7. Agree one action, one person and one date for each, and check the KPI again in 3 months.

Fault trees

Pre-weaning deaths too high

Look at Questions Fix ideas
Age at death First 3 days? Crushing, cold, weak piglets Crate bars, creep heat, attend farrowings
Litter size Big litters losing more? (Ghana study: rising above 10, 40% at 15) Cross-foster within 3 days
Scour Dirty creep? Mouldy creep feed? Cleaning, fresh creep feed daily; call the vet
Pale piglets at 2–3 weeks Anaemia? Vet's iron programme
Sow sick after farrowing Fever, hard udder, discharge? Call the vet at once

FCR worse than target

Look at Questions Fix ideas
Feed waste Troughs overfilled? Rats? Spilt feed? Adjust troughs; rat control
Feed quality Mould? Wrong ration for the stage? Reject mouldy feed; check the formula with the Animal Feed Formulation manuals
Heat Panting, low intake? Shade, wallow, feed in cool hours
Water Drinkers blocked or slow? Daily drinker check
Health Coughing, scour, worms? Vet's herd check
Sex and weight All barrows? Sold too heavy? Barrows convert about 7% worse than boars; finishers above 60 kg have a higher FCR

Sows returning to heat or not cycling

Causes include long suckling, poor condition, cut feed after weaning, heat above 35 °C, low light, boar problems; brucellosis, leptospirosis and parvovirus can cause abortions and losses. Check the boar's service record first, then call the vet.

KPI sheet (example records)

Year records: 21 litters; 189 born alive; 11 born dead; 36 piglets died before weaning; 153 weaned; 6 died from weaning to 20 kg; 140 pigs reached sale. Grower-finisher pens: 11,900 kg gained on 39,270 kg of feed. (a) Born alive per litter. (b) Still-born share. (c) Pre-weaning mortality. (d) Weaner mortality. (e) FCR. (f) Which two KPIs would you work on first?

Culling decisions

Write a culling rule and apply it every weaning: for example (example rule) a sow is culled after two returns to heat, a litter below 6 born alive twice, a damaged udder, lameness, or a sow that was thought pregnant and did not farrow. Replace with gilts selected at about 3 months from your best sows.

Run a KPI review

  1. Build the KPI spreadsheet from the farm's (or practice) records.
  2. Colour each KPI green, amber or red.
  3. Do two fault trees for the most costly red KPIs.
  4. Write an action plan with person, date and check.
  5. Present it to the farmer in 10 minutes.

Three months on

Agree with the farmer to send you the next 3 months' figures for your two KPIs. Write a one-page follow-up.

Check yourself 2

  1. How do you calculate pre-weaning mortality?
  2. Give three things to check when FCR is high.
  3. Why look at the age at which piglets die?
04

Unit 3 · Leading herd health, biosecurity audits, compliance and emergencies

As the manager, you are the farm's first line of defence. Audit your own farm before the disease does.

Competency standard

Learning outcome Performance criteria — the trainee…
3.1 Lead the health programme sets up a written agreement and calendar with a vet and checks it is followed
3.2 Audit biosecurity scores a farm with an audit sheet and writes corrective actions
3.3 Comply with the law lists the reporting, movement, slaughter, medicine and environmental duties of the farm
3.4 Lead an emergency writes and drills an ASF contingency plan, including money

Range. One commercial or semi-commercial pig farm. Evidence. Vet agreement and calendar; scored audit with actions; compliance register; contingency plan and drill report.

Working with your vet

  • Agree in writing: visit frequency, what the vet checks, who may phone the vet out of hours, and how instructions are written down.
  • The vet writes every medicine instruction; you keep the medicine record with batch numbers and withdrawal dates (Level 2).
  • Medicines: only FDA-registered products. Germs become resistant when medicines are used at the wrong dose, too often or for too short a time; Ghana has a national action plan on antimicrobial resistance.
  • Treated pigs are not sold or eaten before the withdrawal period ends.
  • Several abortions at once, sudden deaths, or bleeding from body openings: call the vet the same hour.

Biosecurity audit sheet (score 0, 1 or 2 per line)

Area 2 = good Score
Perimeter Fence complete; one locked gate
Entry Boot change or footbath with fresh disinfectant; hand wash; visitor book filled
Visitors Kept to a minimum; no one who kept pigs that day
Vehicles Load/unload outside the fence; trucks cleaned after unloading
New stock Trusted source only; isolation pen used
Feed Known suppliers; dry, rat-proof store; no swill with meat
Cleaning All-in/all-out; wash, dry, disinfect
Dead pigs Disposed of so no animal can reach them; recorded
Pests Rat control; fly control; no stray dogs
Staff Do not keep pigs at home or visit other farms; trained on the ASF steps
Records Visitor, medicine, mortality and movement records up to date
Contacts Vet and Veterinary Services numbers posted at the gate and office

Total out of 24. Any 0 on perimeter, swill or dead pigs is an urgent fix, whatever the total.

Compliance register

Duty What the law or rule says Source
Report disease Owners must notify the authorities of animals that have died or are sick with disease; vets may order isolation and disposal and restrict movement
Movement in outbreaks Veterinary Services have banned movement of pigs and pig products in a district; moving pigs without cover documents led to arrests
Slaughter Slaughter for sale only on premises registered by the District Assembly; where a slaughterhouse exists, slaughter there; meat inspection by Veterinary Services with the FDA
Assembly Permit to keep pigs where bye-laws require; registration of livestock premises; fines for effluent in drains, stray pigs and slaughter at unapproved places (STMA)
Environment Act 1124 replaced Act 490; the regulator is the Environmental Protection Authority; operating without a valid permit is an offence under Act 1124 and L.I. 2504
Medicines Registration of veterinary medicines by the FDA; only vets prescribe
Workers Labour Act, SSNIT, PAYE (Unit 5)

Which EPA category a piggery of a given size falls into, and its fee, were not found: ask the Authority's Western Region office in writing and keep the reply.

ASF contingency plan

  1. Trigger: any sudden death, or two or more pigs with high fever, purple skin, vomiting or bloody scour.
  2. First hour: stop all movement and sales; call the District Veterinary Officer; lock the gate and post signs; workers stay on site until they wash and change.
  3. Carcasses: cover and leave for the vet's instructions on safe disposal.
  4. Records: prepare the herd list, movement and sales records for the last 30 days, and the visitor book; the vet will ask.
  5. Neighbours: with the vet's agreement, warn nearby pig farmers.
  6. Money: ASF has no treatment or vaccine, and compensation is at the Minister's discretion, not a legal right. Keep an emergency reserve (for example 3 months of fixed costs, example), and ask insurers what pig cover exists (Unit 5).
  7. Restocking: only when the vet says, after cleaning and disinfection; new stock from trusted sources.

What has happened. 2021: more than 200 pigs dead on seven farms in Jaman North and a district ban. 2025: suspected outbreak in Kwahu West in April; confirmed outbreak and "code red" in Sogakope in August, more than 200 pigs dead.

Diseases that affect your staff and customers

Pork tapeworm passes to people through undercooked infected pork, and its eggs from human faeces infect pigs; prevention includes penning pigs, sanitation and meat inspection. Provide a toilet and hand-washing station for workers. Brucellosis can pass from pigs to people: gloves for farrowing and abortions.

Audit and drill

  1. Audit the partner farm with the 12-line sheet. Score it and photograph (with permission) three gaps.
  2. Write corrective actions with person, cost and date.
  3. Fill in the compliance register for the farm and mark what is missing.
  4. Write a one-page ASF contingency plan and run a timed drill with the farm team.
  5. Draft a one-page vet agreement for the farmer to discuss with the vet.

Emergency reserve (example)

The farm's monthly fixed cash costs (all except feed) are GH¢11,462 and feed is GH¢24,000 a month (Unit 6 figures, example). (a) What is 3 months of fixed cash costs? (b) If ASF forced the farm to stop, feed would stop too; why plan for fixed costs and loan repayments rather than feed?

Ask the Authority

Write a short letter to the Environmental Protection Authority (Western Region) asking whether a 10-sow, then a 20-sow, piggery must register, and what documents and fees apply.

Check yourself 3

  1. Name three lines on the biosecurity audit that must never score 0.
  2. Who decides when you may restock after an outbreak?
  3. Why keep an emergency reserve?
05

Unit 4 · Supervising staff: procedures, rosters, safety and welfare

Pigs do not take weekends off. Write the work down so it is done the same way on every day, by every worker.

Competency standard

Learning outcome Performance criteria — the trainee…
4.1 Write SOPs writes standard operating procedures (SOPs) for key daily tasks
4.2 Plan rosters makes a weekly roster that covers every task, every day
4.3 Train and check trains a worker on an SOP and checks the work with a checklist
4.4 Keep people and pigs safe runs a safety and welfare check and corrects problems

Range. A farm with 2 or more workers (or a role-play team). Evidence. Three SOPs; one weekly roster; a training record; a safety and welfare checklist.

What a good SOP looks like

  1. Title and purpose. "Morning feed and water, grower house: so every pig gets the right feed and clean water before 8 am."
  2. Who. The worker on the roster.
  3. Tools and PPE. Farm boots, overalls, gloves, scoop, scale, record sheet.
  4. Steps. Numbered, short, one action each.
  5. Checks. What "done right" looks like, and what to report.
  6. Stop rules. When to stop and call the supervisor or the vet.
  7. Record. What to write, where.

Example SOP: daily health round (grower house).

  1. Boot change and footbath at the house door.
  2. Stand at each pen for one minute before entering. Count the pigs.
  3. Note any pig not getting up, not eating, coughing, scouring, or with purple skin.
  4. Check drinkers and troughs.
  5. Write the pen number and what you saw on the round sheet.
  6. Stop rule: a dead pig, or two sick pigs with fever or purple skin: leave the pen, lock the gate, phone the supervisor at once (ASF plan).
  7. Wash hands; sign the sheet.

SOPs every piggery needs

  • Gate entry and visitors
  • Daily health round
  • Feeding and water by stage
  • Pen cleaning and all-in/all-out disinfection
  • Heat checks and mating records
  • Farrowing supervision and piglet care (no medicines or cutting without the vet)
  • Weighing and recording
  • Medicine handling (store, record, withdrawal; give only as the vet instructs)
  • Dead pig handling and reporting
  • Loading pigs for sale
  • Manure handling (never enter a pit)

Rosters

Day Early (6–10) Midday (10–2) Late (2–6) Weekend cover
Mon Worker A: feed, health round Worker B: cleaning Worker A: feed, heat checks —
(continue) Rotate A and B; supervisor on call

Rules: no task without a named person; a back-up for each task; the farrowing on-call is on the roster; nobody works every day without rest. The Labour Act gives workers 15 working days' paid leave a year; plan cover.

Training and checking

  1. Show the SOP and do the task while the worker watches.
  2. Do together the next day.
  3. Watch the worker do it alone and tick a checklist.
  4. Sign the training record (name, SOP, date, trainer).
  5. Check weekly with spot checks; praise good work; retrain if needed.

Safety for workers

Hazard Control
Manure pit and digester gas Never enter; covers and fences; rescue only by trained people from outside
Boars and sows with piglets Never alone in the pen; pig board; exit route (common farm practice; not verified in a source)
Diseases from pigs Gloves for farrowing and abortions; hand washing; toilet on site
Lifting feed bags and pigs Two-person lifts; trolley; weigh crate
Disinfectants Read the label; gloves and goggles; mix outside; keep away from children
Heat Water, shade and breaks for workers in the hot hours

Welfare for pigs

Healthy pigs grow faster. Check daily: shade and cooling, clean water, enough floor and feeder space (Unit 1 table), no overcrowding, no mixing of big and small pigs, calm handling with a board, no beating or kicking, prompt vet care for sick or injured pigs. A Ghana pig welfare code was not found (not verified).

Accessibility in your team

Under the Persons with Disability Act, 2006 (Act 715), persons with disabilities have rights to employment; access to public facilities in Ghana remains poor. Write SOPs with pictures and large print, use flashing as well as sound alarms, put feed bins and scales at reach height, and assign tasks by ability: records, health rounds, feeding from outside pens and sales suit many workers with disabilities.

Lead a shift

  1. Write three SOPs for the partner farm: health round, pen cleaning, dead-pig handling.
  2. Make a one-week roster for the farm's workers, with back-ups and farrowing on-call.
  3. Train a fellow trainee on one SOP using show, do together, watch, sign.
  4. Run a safety and welfare check and list corrections.

Picture SOP

Turn one SOP into a picture card (drawings or photos with few words) that a worker with low literacy could follow.

Check yourself 4

  1. Name five parts of a good SOP.
  2. What are the five steps of training a worker on an SOP?
  3. Name two worker hazards on a piggery and their controls.
06

Unit 5 · Establish your piggery business

Register the business, get the permits, hire properly and protect yourself before you buy a single sow.

Competency standard

Learning outcome Performance criteria — the trainee…
5.1 Choose a legal form compares sole proprietor, partnership, company and cooperative for a piggery
5.2 Register and get permits lists every registration and permit step with fee, office and order
5.3 Budget and finance prepares a start-up budget and a financing plan
5.4 Hire and supervise lawfully works out pay, SSNIT and PAYE and lists key Labour Act duties
5.5 Market and include plans marketing and an accessible workplace

Range. The trainee's own planned piggery. Evidence. Registration checklist; start-up budget; payroll sheet; one-page business plan draft.

Choose a legal form

Type ORC fee (2026) Notes
Business name (sole proprietor) GH¢130; GH¢70 renewal a year You carry all debts
Partnership GH¢270; GH¢100 renewal 2 to 20 partners; partnership agreement stamped by the Lands Commission
Company limited by shares GH¢585 plus 1% capital duty on stated capital as shown on the page (rate not settled; check) At least 2 directors and a secretary
Company limited by guarantee GH¢490 NGOs, churches, social enterprises; no profit to members
Cooperative Not registered at the ORC; organisational TIN from the GRA Department of Co-operatives route not verified

Companies file an annual return (GH¢175 a year; late GH¢1,000 for 1–4 years, GH¢2,000 for 5 or more; first return 18 months after incorporation).

Which suits a piggery? A family farm often starts as a business name. A group of farmers sharing a boar, feed buying and transport may suit a cooperative or partnership. A farm that borrows heavily, employs several workers and faces ASF risk may prefer a company, because it limits what the owners can lose (teaching advice, not a legal opinion; ask a lawyer).

Registration and permit steps (in order)

  1. Talk to the Assembly first about land use and whether pigs are allowed at your site. Some Assemblies prohibit keeping swine in a town without a permit. STMA lists a fee for registering premises for rearing livestock and a livestock farms line in its 2025 fees; the exact figure for your farm size must be confirmed with the Assembly.
  2. Tax number. Your Ghana Card number is your individual TIN since 1 April 2021; a company gets a TIN after ORC registration.
  3. ORC registration (fees above). Business-name renewals can be done on USSD *222#.
  4. Assembly business operating permit. STMA runs a permit portal (tcc.stma.gov.gh); annual fees are due by 31 March.
  5. Environmental Protection Authority. Ask whether your piggery must register or get a permit; operating without a valid permit where one is required is an offence. Undertakings likely to have a significant environmental impact must register before building.
  6. Veterinary Services. Introduce your farm to the District Veterinary Officer; ask about movement permits for buying breeding stock and selling pigs across districts.
  7. Fire. Ask the Ghana National Fire Service about a fire certificate for feed stores and offices.
  8. Processing pork? If you plan to package pork products, you will need FDA registration. Locally made food product registration is GH¢100 (micro) to GH¢500 (large) per annum under L.I. 2481. Slaughter must be at a registered slaughterhouse.
  9. SSNIT employer registration before you hire.
  10. Insurance. Use only insurers licensed by the National Insurance Commission. The Ghana Agricultural Insurance Pool piloted cover for the untimely death of smallholders' livestock in 2017; current cover for pigs was not verified. Ask about fire, buildings, equipment, stock and public liability too.

Tax choices

  • Modified Taxation Scheme (sole traders): turnover GH¢20,001 to GH¢750,000 and not VAT-registered: 3% of turnover. GRA's own page still showed GH¢500,000 on 8 October 2026. Partners and owners of several businesses are excluded.
  • VAT: 20% in total from 2026 under Act 1151; registration threshold for goods GH¢750,000 a year; a VAT-registered business cannot use the Modified Taxation Scheme. Whether sales of live pigs or fresh pork are taxable, zero-rated or exempt was not verified. Ask the GRA in writing.
  • Companies: 25% standard rate; provisional tax quarterly; annual return within four months of year-end. The 18.5% and 12.5% rates apply to manufacturers in some locations; whether pig farming qualifies was not verified.
  • Withholding: large buyers such as hotels may withhold 3% of payments for goods; keep the certificate.

Location settings that give good returns

  • Land with secure tenure and Assembly approval for pigs, away from homes and downwind
  • Reliable water (borehole or stream with a permit) and power for pumps and lamps
  • Close to feed suppliers and a registered slaughterhouse; good road in the rains
  • Away from other piggeries, pig markets and rubbish dumps (ASF risk)
  • Near buyers: Takoradi, Sekondi and growing towns; hotels and chop bars
  • Room for 20 sows, a digester and compost area

Start-up budget for a 10-sow farrow-to-finish unit (all figures example)

Item GH¢
Buildings: farrowing, dry sow, boar, weaner, grower, isolation, store 120,000
Equipment: 4 crates, feeders, drinkers, pump and tank, scale, tools 60,000
10 gilts at 2,500 25,000
2 boars at 4,000 8,000
Feed and running costs until first sales (working capital) 75,000
Registration, permits and set-up 2,000
Total 290,000

(Arithmetic checked by script: 120,000 + 60,000 + 25,000 + 8,000 + 75,000 + 2,000 = 290,000.) The first porkers are sold about 9 to 10 months after the gilts are mated (114 days pregnancy + 160–200 days to sale), so working capital must cover that long wait.

Finance options

  • Own savings and family, with a written agreement.
  • Savings groups and susu for small amounts (terms not verified).
  • Banks and microfinance. The Bank of Ghana policy rate was 14.00%; loan rates were not verified. Lenders will ask for records and a cash forecast (Units 6 and 7).
  • GIRSAL guarantees agricultural loans through about 40 partner lenders.
  • Ghana Enterprises Agency: SME GO, Business-in-a-Box, SME High Growth, Kaizen; Business Advisory Centres in Takoradi, Shama, Effia-Kwesimintsim, Mpohor and Ahanta West.
  • Ghana EXIM Bank SME facilities with a Takoradi office.
  • 2026 Budget: GH¢401 million for a Women's Development Bank, GH¢170 million for a National Apprenticeship Programme, GH¢160 million for Adwumawura. Eligibility was not verified.
  • Pig Farmers Association of Ghana says financing is farmers' main challenge and is exploring input financing.
  • Assemblies' disability fund: ask your Assembly about support for persons with disabilities; the share was not verified for this module.

Hiring and supervising

Roles: stockperson (feeding, cleaning, health rounds); farrowing attendant; records and sales clerk (can be part-time); night watch at farrowing times; driver (hired as needed).

Pay and law:

  • Minimum wage 2026: GH¢21.77 a day, about GH¢587.79 a month at 27 days.
  • Written contract for work of 6 months or more (s.12); written statement of terms within 2 months (s.13); 15 working days' paid leave (s.20); 12 weeks' maternity leave (s.57); casual workers are paid at least the minimum for each day (s.74).
  • SSNIT: worker 5.5% + employer 13% = 18.5% of basic pay; paid by the 14th of the next month; late payment 3% a month.
  • PAYE from 1 September 2026: first GH¢588 a month at 0%, next 80 at 5%, next 100 at 10%, next 2,900 at 17.5%, then higher bands; SSNIT is deducted first; due by the 15th.

Payroll (example pay)

A stockperson earns GH¢1,200 basic a month. Work out SSNIT deducted, taxable pay, PAYE, net pay, employer SSNIT and the total cost to the farm.

Market yourself

  • WhatsApp Business catalogue: porkers by weight and date ready, breeding gilts with records; clean-pen photos only.
  • Google Business Profile with your farm's location and phone (use the loading bay as the meeting point, never the pens).
  • Signage at the road; buyers stay outside the fence.
  • Referrals and regular buyers: butchers, chop bars, hotels, caterers; give first choice and fair weights.
  • Proof: show health and withdrawal records and a vet's visit log.

Accessibility

Plan level, firm paths between houses; a seated records and sales desk; feed bins and scale displays at reach height; picture SOPs; visual alarms; and roles by ability, as in Unit 4.

Register and plan

  1. Choose a legal form and explain why.
  2. Write the registration and permit checklist in order, with office, fee and date; mark "not verified" items.
  3. Write your start-up budget with real quotes where you can get them.
  4. Work out one month's payroll for two workers.
  5. Draft your marketing plan and one accessibility adjustment.

Three offices

Visit or call the Assembly, a GEA Business Advisory Centre and the District Veterinary Officer. Write what each told you, especially anything different from this manual.

Check yourself 5

  1. What is the ORC fee for a business name, and the yearly renewal?
  2. Up to what turnover can a sole trader use the Modified Taxation Scheme in 2026?
  3. When must SSNIT and PAYE be paid?
07

Unit 6 · Bookkeeping and accounting for a piggery

A piggery's wealth walks around in the pens. Count it, value it and write it down, or you will never know if you are making money.

Competency standard

Learning outcome Performance criteria — the trainee…
6.1 Keep the books keeps cash, MoMo, sales, purchases, debtors, creditors, stock and herd records
6.2 Value the herd counts and values pigs at month-end by a stated method
6.3 Prepare accounts prepares a monthly profit and loss, balance sheet and trial balance that agree
6.4 Use the numbers works out break-even price, margin, mark-up and depreciation and runs a month-end routine

Range. One month of a 10-sow farrow-to-finish unit (example figures). Evidence. Completed cash book, herd valuation, P&L, balance sheet, trial balance, break-even and month-end checklist.

The records

Record What it shows
Cash book and MoMo book Every cedi in and out
Sales book with receipts Date, pigs, weight, price per kg, buyer, paid or owed
Purchases book and invoices Feed, vet, medicines, disinfectant, equipment
Debtors' book Who owes you, since when
Creditors' book Who you owe (feed supplier credit)
Feed stock sheet Bags in, used, left
Herd inventory Pigs by class (sows, boars, gilts, piglets, weaners, growers, finishers) counted monthly
Wage book Pay, SSNIT, PAYE
Asset register Buildings and equipment, cost, life, depreciation
Loan register Balance, repayments, interest

Keep records in Ghana for at least 6 years from the end of the year of assessment. Assets = liabilities + owner's equity; debits increase assets and expenses, credits increase liabilities, capital and income; a trial balance is a partial check. Small-business accounts follow IFRS for SMEs, with a new edition from 1 January 2027.

Valuing the herd

Pigs are your biggest stock. At every month-end:

  1. Count every pig by class.
  2. Value each class by a fixed method, for example (example method) a price per head for sows and boars, and a price per kg of estimated live weight for growing pigs, a little below the market price to be careful.
  3. Write the method in your books and use it every month.
  4. Livestock output for the month = pig sales + closing herd value − opening herd value − pigs bought.

This shows the real result of a month in which you sold few pigs but your growers gained weight. Ask your accountant which valuation method the tax authority accepts (not verified here).

Depreciation

Straight-line depreciation = (cost − end value) ÷ useful life.

  • Equipment GH¢60,000, 5 years, no end value: 60,000 ÷ 60 months = GH¢1,000 a month.
  • Buildings GH¢120,000, 20 years (example life), no end value: 120,000 ÷ 240 = GH¢500 a month.

A worked month: October (all figures example)

Ama's piggery, October

Opening balance sheet, 1 October: buildings GH¢120,000; equipment GH¢60,000; pig herd GH¢80,000; feed stock GH¢10,000; cash and MoMo GH¢20,000. Bank loan GH¢50,000. Owner's equity = assets − loan.

October:

  • Sold 12 porkers at 95 kg live, GH¢32 per kg: 9 paid cash or MoMo; 3 bought by a butcher on 30 days' credit.
  • Sold 2 cull sows, 160 kg each, at GH¢25 per kg, cash.
  • Bought and paid for feed GH¢24,000 (feed stock still GH¢10,000 at month-end).
  • Paid: vet and medicines 1,200; disinfectant 300; power and water 600; fuel and transport 800; phone 100.
  • Two workers at GH¢1,200 basic: gross pay 2,400 plus employer SSNIT 13% = 312 (all paid in October for simplicity).
  • Loan: repaid GH¢2,000 of the loan plus GH¢750 interest.
  • Depreciation: equipment 1,000 and buildings 500.
  • Ama took GH¢3,000 for herself (drawings).
  • Month-end herd count valued at GH¢82,000.

Work out: (1) opening equity; (2) cash at the end of October; (3) livestock output and net profit; (4) the closing balance sheet; (5) the trial balance.

Break-even price, margin and mark-up

What price must Ama get?

From October: expenses 31,962; cull sales 8,000; herd value increase 2,000; porkers sold 12 × 95 kg = 1,140 kg. (a) What price per kg live covers all costs? (b) If the full cost of a porker is GH¢24 per kg (example) and the price GH¢32, what are the margin and the mark-up? (c) What price gives a 30% margin on a GH¢24 cost?

Debtors and credit

Most pig farms lose money on credit to butchers. Rules: written terms (days, limit, a deposit), a receipt with weight and price, a call at day 25, no new credit while a bill is past 30 days. Weigh every pig at sale with the buyer present.

Reconciliation: MoMo and bank

Every week, match your MoMo and bank books to the statements. Example: the MoMo book shows GH¢27,360 received; the statement shows GH¢27,086 after charges of GH¢274. Record the charge as an expense; book and statement then agree. An unexplained difference is a warning: find it the same week.

Taxes in the books

  • PAYE by the 15th, SSNIT by the 14th.
  • Modified Taxation Scheme: 3% of turnover if eligible. Example: a year's sales of GH¢470,880 (Unit 7 forecast) × 3% = GH¢14,126.40. The business is below the GH¢750,000 MTS ceiling and the GH¢750,000 VAT threshold for goods; the VAT status of live pigs was not verified.
  • Companies: quarterly provisional tax and an annual return within 4 months.
  • Withholding certificates from large buyers reduce your tax: keep them.

Software and calendar

Use a spreadsheet, or a free plan such as Zoho Books or Wave.

When What
Daily Cash and MoMo count; sales receipts; feed used; deaths
Weekly Debtor calls; MoMo and bank match; pen weights where planned
Month-end Herd count and valuation; feed stock; P&L; balance sheet
14th / 15th SSNIT / PAYE
Quarterly Provisional tax (companies)
Yearly ORC renewal or annual return; Assembly permit by 31 March; annual tax return within 4 months

Month-end routine

  • Count cash, MoMo and bank; match statements
  • Count every pig by class; value the herd by your fixed method
  • Count feed stock
  • Update debtors and creditors; call late payers
  • Work out payroll, SSNIT and PAYE
  • Post depreciation and loan interest
  • Prepare P&L, balance sheet and trial balance; check they agree
  • Compare KPIs (Unit 2) with the money: did good pig numbers become good profit?
  • Back up the books; file receipts

Close a month

  1. Keep a full set of books for one month on the partner farm (or the example data).
  2. Count and value the herd.
  3. Prepare the P&L, balance sheet and trial balance.
  4. Work out the break-even price per kg.
  5. Reconcile MoMo and bank.
  6. Present the month to the farmer: profit, cash and one action.

Cost per kg

Work out the full cost per kg live of a porker on a farm you know (feed, labour, vet, power, depreciation, interest), and compare it with today's price per kg.

Check yourself 6

  1. What is livestock output?
  2. Why can a profitable month leave cash lower?
  3. What is the difference between margin and mark-up?
08

Unit 7 · Grow, market and present your capstone

Grow only as fast as your skills, your cash and your biosecurity allow. A bigger farm with weak biosecurity is a bigger loss waiting to happen.

Competency standard

Learning outcome Performance criteria — the trainee…
7.1 Plan growth plans a step from 10 to 20 sows with cash, pens, staff and risks
7.2 Sell better plans regular buyers, contracts, seasonal timing and value addition within the law
7.3 Forecast cash prepares a 12-month cash forecast and tests the worst month
7.4 Pitch presents a one-page business plan with forecast to a panel

Range. The trainee's own business. Evidence. Growth plan; 12-month cash forecast; one-page plan; panel score.

Quality and customer care

  • Sell healthy pigs, past any withdrawal date, weighed in front of the buyer, with a receipt.
  • Be on time; tell regular buyers two weeks before pigs are ready.
  • Keep a complaint book and fix the cause.
  • Show buyers your health and vet records.

Pricing strategy

  • Know your break-even price per kg (Unit 6) before you talk price.
  • Watch the association's farm-gate price and local prices; in 2023 they were GH¢30 per kg live and GH¢45 carcass, and prices in towns are higher.
  • Time farrowings so more pigs are ready for Christmas and Easter (plan 114 days + about 160–200 days to sale back from the festival).
  • Sell breeding gilts with records at a premium only if your records and health status justify it.

Value addition, contracts and partnerships

  • Carcass sales through an approved slaughterhouse with meat inspection; dressing about 75–80%.
  • Processed pork (sausages, smoked pork) needs FDA product registration (GH¢100–500 per annum by size) and a hygienic facility.
  • Supply contracts with hotels, caterers and chop bars: write weight, price per kg, delivery day, payment days and what happens in a disease restriction.
  • Group action: join the Pig Farmers Association of Ghana or a local group for prices, input financing and disease alerts.
  • Manure: biogas for the farm and compost for vegetable farmers.

Scaling carefully

Before you go from 10 to 20 sows, check Yes / No
KPIs green for at least 6 months
Biosecurity audit 20/24 or better with no 0 lines
Cash reserve of 3 months' fixed costs
Feed supply for double the volume
Pens built for the new pig flow before buying gilts
A trained second stockperson
Buyers for double the porkers
Assembly and EPA confirm the larger farm is allowed

Records for lenders, ethics and succession

  • Lenders want 12 months of books, a herd inventory, a cash forecast and evidence of sales.
  • Ethics: never sell sick pigs or pork from treated pigs before withdrawal; never hide a disease; pay workers on time; treat neighbours fairly about smell.
  • Succession: train a family member or senior worker on every SOP; write down passwords, buyers, suppliers and the vet's details.

A 12-month cash forecast (all figures example)

Assumptions: the Unit 6 farm; GH¢32 per kg live, 95 kg per porker; 25% of porker sales on 30-day credit, collected the next month; a cull sow (160 kg at GH¢25) every second month; monthly cash costs GH¢35,462 (feed 24,000, other costs 5,712, loan and interest 2,750, drawings 3,000); GH¢2,500 for permits and insurance in February; a new farrowing crate GH¢6,000 in June; opening cash GH¢19,898 and October's debtors GH¢9,120 collected in November. Tax and depreciation are left out of the cash flow. (Arithmetic checked by script.)

Month Porkers Sales GH¢ Cash in GH¢ Cash out GH¢ Cash at end GH¢ Owed by buyers GH¢
Nov 12 36,480 36,480 35,462 20,916 9,120
Dec 16 52,640 49,600 35,462 35,054 12,160
Jan 10 30,400 34,960 35,462 34,552 7,600
Feb 11 37,440 36,680 37,962 33,270 8,360
Mar 12 36,480 35,720 35,462 33,528 9,120
Apr 14 46,560 45,040 35,462 43,106 10,640
May 12 36,480 38,000 35,462 45,644 9,120
Jun 11 37,440 38,200 41,462 42,382 8,360
Jul 12 36,480 35,720 35,462 42,640 9,120
Aug 12 40,480 40,480 35,462 47,658 9,120
Sep 12 36,480 36,480 35,462 48,676 9,120
Oct 13 43,520 42,760 35,462 55,974 9,880

Sales include cull sows in Dec, Feb, Apr, Jun, Aug and Oct (GH¢4,000 each).

Reading the forecast.

  • Year: 147 porkers and 6 culls; sales GH¢470,880.
  • Cash grows from GH¢19,898 to GH¢55,974. The tightest months are January (a low sales month after Christmas) and June (the new crate).
  • Cash out is almost the same every month because the herd eats every day; cash in swings with sales. That is why the Christmas plan matters.
  • Turnover is below GH¢750,000, so as a sole trader the farm could use the Modified Taxation Scheme: about GH¢14,126 a year at 3%.
  • Test it: what if the price falls to GH¢28? What if feed rises 15%? What if a movement ban stops sales for two months? (A two-month stop removes about GH¢73,000 of cash in while cash out continues: the farm would run out of cash within the first month of the stop without a reserve.)

Stress test

Using the forecast, suppose the price falls from GH¢32 to GH¢28 per kg for all 147 porkers. (a) How much porker income is lost over the year? (b) Is the farm still cash-positive at year-end?

Business ideas for growth

  • Move from 10 to 20 sows step by step, after the checklist
  • Sell tested breeding gilts with records to new farmers
  • Offer a weaner supply contract to trusted fatteners with good biosecurity
  • Christmas and Easter porker plan with pre-orders and deposits
  • Farm biogas and compost sales
  • Training days for new pig farmers (biosecurity, records)

Capstone

Present to a panel: a one-page business plan and a 12-month cash forecast for your own piggery.

  • What you sell, to whom, and at what price per kg
  • Herd size, pig flow and pens (Unit 1)
  • Your KPI targets (Unit 2)
  • Biosecurity, vet agreement and compliance register (Unit 3)
  • Team, SOPs and roster (Unit 4)
  • Legal form, registrations, start-up budget and finance (Unit 5)
  • Break-even price and margin (Unit 6)
  • 12-month cash forecast with the worst month and a stress test (Unit 7)
  • Your three biggest risks (including ASF) and what you will do about each
  • One accessibility adjustment

Pitch

  1. Write the one-page plan.
  2. Build the 12-month cash forecast in a spreadsheet with a stress test.
  3. Pitch for 10 minutes to the panel and answer questions for 10 minutes.

Buyer meeting

Meet one hotel, caterer, butcher or chop bar. Ask what pork volume, weight, price per kg and payment terms they would accept, and write a draft supply agreement.

Check yourself 7

  1. Name four checks before growing from 10 to 20 sows.
  2. What does a stress test show?
  3. What registration does processed pork need?
09

Glossary

Term Meaning
All-in/all-out Emptying, cleaning and drying a whole pen or house between batches
Balance sheet What the business owns and owes on a date
Break-even price The price per kg that just covers all costs
Compliance register A list of the farm's legal duties and how each is met
Contingency plan A written plan for an emergency such as ASF
Depreciation Spreading the cost of buildings and equipment over their life
Farrow-to-finish A farm that breeds pigs and grows them to sale
KPI Key performance indicator: a number that shows how the herd is doing
Livestock output Sales plus the change in herd value, less pigs bought
Margin Profit as a share of the selling price
Mark-up Profit as a share of cost
Roster A timetable of who does which task
SOP Standard operating procedure: written steps for a task
Stress test Checking a forecast against a bad case
Trial balance A list of debits and credits that must agree
10

Logbook

  • Unit 1: unit sizing sheet; scaled layout; batch plan; water tank sum
  • Unit 2: KPI sheet; two fault trees; action plan; follow-up
  • Unit 3: audit score and actions; compliance register; ASF plan and drill; vet agreement draft
  • Unit 4: three SOPs; roster; training record; safety and welfare check
  • Unit 5: registration checklist; start-up budget; payroll; marketing plan
  • Unit 6: books for one month; herd valuation; P&L; balance sheet; trial balance; break-even
  • Unit 7: growth checklist; 12-month forecast; stress test; one-page plan; panel score
  • Every homework, dated
11

Self-check quiz

  1. A 10-sow herd has 22.4 litters a year with 7.47 pigs weaned per litter. How many pigs weaned a year?
  2. Name four layout principles for a piggery.
  3. A herd had 200 born alive and 34 died before weaning. What is pre-weaning mortality?
  4. Give two causes of high FCR and their fixes.
  5. Name five lines of a biosecurity audit.
  6. Under which Act must owners notify disease, and is compensation a right?
  7. What must an SOP include?
  8. What are the ORC fees for a business name and a partnership?
  9. A stockperson earns GH¢1,200. What is the employer's SSNIT?
  10. Equipment costing GH¢36,000 lasts 6 years with no end value. What is the monthly depreciation?
  11. Sales 40,000; closing herd 85,000; opening herd 80,000; no pigs bought. What is livestock output?
  12. Cost GH¢25 per kg, price GH¢30. What are the margin and mark-up?
12

Further reading and sources

Best next reads: Agrodok 1, Pig keeping in the tropics; the Hub's Money Skills for Small Business Level 2, Entrepreneurial Thinking Level 2, Animal Feed Formulation Level 3 and Bio Digester Technology manuals.

What this module does not cover: medicine, vaccine and hormone doses; castration and other cutting acts; artificial insemination; slaughterhouse operation; detailed pork processing; legal or tax advice for your own case (ask a lawyer or accountant).

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

One application of the Cold-Start Learning Kit, which stays general-purpose and can build a guide on any topic in any field. Written in CTVET format; not a CTVET curriculum.