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Course Title
Anatomy and Conditions of the Skin, Hair and Nails
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Page i
Table of Contents
CE for North Carolina Salon Professionals
CHAPTER 1: ANATOMY AND CONDITIONS OF
THE SKIN, HAIR AND NAILS
Page 1
Upon completion of this chapter will will be able to describe the anatomical structure and list
common symptoms with conditions of the skin, hair and nails. You will be able to explain the role
of the acid mantle and pH in skin and hair health as well as the risk factors for exfoliation and
microdermabrasian services.
Anatomy and Conditions of the Skin, Hair and Nails Final Exam
CHAPTER 2: REPORTING YOUR INCOME TO THE
INTERNAL REVENUE SERVICE Page 15
Page 16
Upon completion of this chapter will understand your federal income responsibilities, identify your
worker classification, learn how to report income and know how to identify business expenses. You
will learn the differences between an employee and an independent contractor and also recognize
your responsiblities as a shop owner.
Reporting Your Income to the Internal Revenue Service Final Exam
Page 23
Student Final Examination Answer Sheet
Page 25
Course Evaluation
Page 26
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Page iiCosmetology.EliteCME.com
Chapter 1:
Anatomy and Conditions of the Skin, Hair
and Nails
5 CE Hours
By: JoAnn Stills
Learning objectives
ŠŠ Describe the basic anatomical structures of the skin, hair and nails.
ŠŠ List common symptoms with conditions of the skin, hair, scalp
and nails.
ŠŠ Explain the role of the acid mantle and pH in skin and hair health.
ŠŠ List common disorders and conditions of the nail that can and
cannot be treated in a salon.
ŠŠ List the risk factors for exfoliation and microdermabrasian services.
ŠŠ Describe methods to reduce the risk of overexposure to toxic
chemicals in salons.
Introduction
When providing services to your clients, remember that the human
body is not just a collection of different anatomical bits and pieces,
but an integrated system in which everything is interconnected. The
better you know the natural processes that create and sustain a healthy
body, the better you are able to choose products and services that
bring your clients the greatest benefits and help them protect and care
for their skin, hair and nails.
The first part of this chapter discusses the basic anatomy of the skin,
common skin (and scalp) conditions, and risk factors for specific services.
Later sections discuss the structure and growth of the hair and nails,
including changes experienced throughout one’s life, common reasons for
and patterns of hair loss, and common nail disorders. The final sections
discuss safety concerns, issues of toxicity and how to avoid injury and
reduce risk when working with potentially dangerous chemicals.
The skin
The skin is a vital organ that covers the entire outside of the body,
forming a protective barrier against pathogens from the environment.
The skin is the body’s largest organ; covering the entire outside of the
body, it is about 2 mm thick and weighs approximately six pounds. It
shields the body against heat, light, injury and infection. The skin also
helps regulate body temperature, gathers sensory information from the
environment, stores water, fat and vitamin D, and plays a role in the
immune system, protecting us from disease.
The color, thickness and texture of skin vary over the body. There are
two general types of skin: thin and hairy, and thick and hairless. The
latter is typically found on parts of the body that are used heavily and
endure a large amount of friction, like the palms of the hands or the
soles of the feet.
The skin is made up of two layers that cover a third fatty layer. Each
layer differs in function, thickness and strength. The outer layer is
called the epidermis; it is a tough protective layer that contains the
melanin-producing melanocytes. The second layer (located under
the epidermis) is called the dermis; it contains nerve endings, sweat
glands, oil glands and hair follicles. Under these two skin layers
is a fatty layer of subcutaneous tissue, known as the subcutis or
hypodermis. The skin contains many specialized cells and structures:
●● Basket cells: These surround the base of hair follicles and can
sense pressure.
●● Blood vessels: These carry nutrients and oxygen-rich blood to
the cells that make up the layers of skin and carry away waste
products.
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●● Hair erector muscles (arrector pili muscles): These are tiny
muscles connected to each hair follicle and the skin. When it
contracts, it causes the hair to stand erect, and a “goosebump”
forms on the skin.
●● Hair follicles: These tube-shaped sheaths surround the part of
the hair that is under the skin and nourish the hair. Located in the
epidermis and the dermis.
●● Hair shaft: This is the part of the hair that is above the skin.
●● Langerhans cells: These attach themselves to antigens that invade
damaged skin and alert the immune system to their presence.
●● Melanocytes: These are cells that produce melanin, and are
located in the basal layer of the epidermis.
●● Merkel cells: These are tactile cells located in the basal layer of
the epidermis.
●● Pacinian corpuscles: These are nerve receptors located in the
subcutaneous fatty tissue that respond to pressure and vibration.
●● Sebaceous glands: These small, sack-shaped glands release an
oily substance onto hair follicles (forming the acid mantle) that
coats and protects the hair shaft from becoming brittle. They can
be found everywhere on the body except for the palms of the
hands and the soles of the feet. Their secreted oil also helps keep
the skin smooth and supple, waterproof and protects against an
overgrowth of bacteria and fungi on the skin. They are located in
the dermis.
●● Sensory nerves: Contained within the epidermis, these nerves
sense and transmit heat, pain, and other noxious sensations. When
they are not functioning properly, sensations such as numbness,
pins-and-needles, pain, tingling or burning may be felt.
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●● Stratum corneum: The outermost layer of the epidermis, it is
comprised of dead skin cells. It protects the living cells beneath
it by providing a tough barrier between the environment and the
lower layers of the skin.
●● Sweat gland (sudoriferous gland): Located in the epidermis,
these produce moisture (sweat) that is secreted through tiny ducts
onto the surface of the skin (stratum corneum). When sweat
evaporates, skin temperature is lowered. The average person has
about 3 million sweat glands. Sweat glands are classified into two
types:
1. Apocrine glands are specialized sweat glands that can be
found only in the armpits and pubic region. These glands
secrete a milky sweat that encourages the growth of the
bacteria responsible for body odor.
2. Eccrine glands are found over the entire body; they regulate
body temperature by bringing water via the pores to the
surface of the skin, where it evaporates and reduces skin
temperature. These glands can produce up to two liters of
sweat an hour, but they secrete mostly water, which doesn’t
encourage the growth of odor-producing bacteria.
The epidermis
The epidermis is the outermost layer of the skin, which protects the body
from the environment. The thickness of the epidermis varies in different
types of skin; it is only 0.05 mm thick on the eyelids, and is 1.5 mm
thick on the palms and the soles of the feet. The epidermis contains the
melanocytes (the cells in which melanoma develops), the Langerhans’
cells (involved in the immune system in the skin), Merkel cells and
sensory nerves. The epidermis layer itself is made up of five sublayers
that work together to continually rebuild the surface of the skin.
The basal cell layer
The basal layer is the innermost layer of the epidermis, and contains
small round cells called basal cells. The basal cells continually divide,
and new cells constantly push older ones up toward the surface of
the skin, where they are eventually shed. The basal cell layer is
also known as the stratum germinativum because it is constantly
germinating (producing) new cells.
The basal cell layer contains cells called melanocytes. Melanocytes
produce the skin coloring or pigment known as melanin, which gives
skin a particular color and helps protect the deeper layers of the skin
from the harmful effects of the sun. Sun exposure causes melanocytes
to increase production of melanin to protect the skin from damaging
ultraviolet rays, producing a suntan. Patches of melanin in the skin
cause birthmarks, freckles and age spots. Melanoma develops when
melanocytes undergo malignant transformation. Merkel cells are also
located in the basal layer of the epidermis.
The squamous cell layer
The squamous cell layer is located above the basal layer, and is also
known as the stratum spinosum or “spiny layer” because the cells are
held together with spiny projections. Within this layer are the basal
cells that have been pushed upward. The maturing basal cells become
squamous cells, or keratinocytes, which produce keratin, a tough,
protective protein that makes up the majority of the structure of the
skin, hair and nails.
The squamous cell layer is the thickest layer of the epidermis, and
is involved in the transfer of substances in and out of the body. The
squamous cell layer also contains cells called Langerhans cells. These
cells attach themselves to antigens that invade damaged skin and alert
the immune system to their presence.
The stratum granulosum and the stratum lucidum.
The keratinocytes from the squamous layer are then pushed up
through two thin epidermal layers called the stratum granulosum and
the stratum lucidum. As these cells move further towards the surface
of the skin, they get bigger and flatter and adhere together, and then
eventually become dehydrated and die. This process results in the cells
fusing together into layers of tough, durable material, which continue
to migrate up to the surface of the skin.
The stratum corneum
The stratum corneum is the outermost layer of the epidermis, and
is made up of 10 to 30 thin layers of continually shedding, dead
keratinocytes. The stratum corneum is also known as the “horny
layer,” because its cells are toughened like an animal’s horn. As the
outermost cells age and wear down, new layers of strong, longwearing
cells replace them. The stratum corneum is sloughed off continually
as new cells take its place, but this shedding process slows down
with age. Complete cell turnover occurs every 28 to 30 days in young
adults, while the same process takes 45 to 50 days in elderly adults.
The dermis
The dermis is located beneath the epidermis and is the thickest of the
three layers of the skin (1.5 to 4 mm thick), making up approximately
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90 percent of the thickness of the skin. The main functions of the
dermis are to regulate temperature and to supply the epidermis with
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nutrient-saturated blood. Much of the body’s water supply is stored
within the dermis. This layer contains most of the skins’ specialized
cells and structures, including blood vessels, hair follicles, sweat
glands and sebaceous glands.
Lymph vessels
These bathe the tissues of the skin with lymph, a milky substance that
contains the infection-fighting cells of the immune system. These cells
work to destroy any infection or invading organisms as the lymph
circulates to the lymph nodes.
Nerve endings
The dermis layer also contains pain and touch receptors that transmit
sensations of pain, itch, pressure and information on temperature to the
brain for interpretation. If necessary, shivering (involuntary contraction
and relaxation of muscles) is triggered, generating body heat.
Collagen and elastin
The dermis is held together by a protein called collagen, made by
fibroblasts. Fibroblasts are skin cells that give the skin its strength and
resilience. Collagen is a tough, insoluble protein found throughout the
body in the connective tissues that hold muscles and organs in place.
In the skin, collagen supports the epidermis, lending it its durability.
Elastin, a similar protein, is the substance that allows the skin to spring
back into place when stretched and what keeps the skin flexible.
The dermis layer is made up of two sublayers:
1. The papillary layer
The upper, papillary layer, contains a thin arrangement of collagen
fibers. The papillary layer supplies nutrients to select layers of the
epidermis and regulates temperature. Both of these functions are
accomplished with a thin, extensive vascular system that operates
similarly to other vascular systems in the body. Constriction and
expansion control the amount of blood that flows through the skin
and dictate whether body heat is dispelled when the skin is hot or
conserved when it is cold.
2. The reticular layer
The lower, reticular layer, is thicker and made of stout collagen
fibers that are arranged parallel to the surface of the skin.
The reticular layer is denser than the papillary dermis, and it
strengthens the skin, providing structure and elasticity. It also
supports other components of the skin, such as hair follicles, sweat
glands and sebaceous glands.
The subcutis
The subcutis is the innermost layer of the skin and consists of a
network of fat and collagen cells. The subcutis is also known as the
hypodermis or subcutaneous layer, and functions as both an insulator,
conserving the body’s heat, and as a shock absorber, protecting the
inner organs. It also stores fat as an energy reserve for the body.
The blood vessels, nerves, lymph vessels and hair follicles also
cross through this layer. The thickness of the subcutis layer varies
throughout the body and from person to person.
As skin ages
The epidermis is the outermost layer of our skin, which consists of five
different layers. The dermis is the supporting layer of skin, containing
the collagen fibers that provide skin with its internal support. Collagen
acts very much like metal rods that are laid down in concrete to
support buildings and bridges. Pigment cells or melenocytes are
positioned in between these two layers of skin. The epidermis typically
begins to thin as collagen in the dermis begins to break down, with fine
wrinkles beginning to form in the skin.
While age naturally thins the epidermis, repeated exposure to
ultraviolet radiation from the sun’s rays causes skin to thicken
(the body’s way of protecting the skin from the effects of harmful
radiation). The process is akin to abrasion, with the development of
rough spots or calluses on the skin. In the dermis, this results in an
accelerated breakdown of collagen and further wrinkles. Also as a
result of sun exposure, the pigment cells begin to cluster, resulting in
brown spots on the skin.
What is pH?
Acidic and basic are two extremes that describe chemicals, just like
hot and cold are two extremes that describe temperature. Mixing
acids and bases can cancel out their extreme effects, much like
mixing hot and cold water can even out the water temperature. A
substance that is neither acidic nor basic is neutral.
The pH scale measures how acidic or basic a substance is. It ranges
from 0 to 14. A pH of 7 is neutral. A pH less than 7 is acidic, and a
pH greater than 7 is basic. Each whole pH value below 7 is 10 times
more acidic than the next higher value. For example, a pH of 4 is 10
times more acidic than a pH of 5 and 100 times (10 times 10) more
acidic than a pH of 6. The same holds true for pH values above 7,
each of which is 10 times more alkaline (another way to say basic)
than the next lower whole value. For example, a pH of 10 is 10 times
more alkaline than a pH of 9.
Pure water is neutral, with a pH of 7.0. When chemicals are mixed
with water, the mixture can become either acidic or basic. Vinegar
and lemon juice are acidic substances, while laundry detergents and
ammonia are basic. Chemicals that are very basic or very acidic are
called “reactive.” These chemicals can cause severe burns. Automobile
battery acid is an acidic chemical that is reactive and a stronger form
of some of the same acid that is in acid rain. Household drain cleaners
often contain lye, a very alkaline chemical that is reactive.
PH of the skin and scalp
How does the pH scale pertain to skin and nails and your salon
environment? On the pH scale hair and skin falls on average between 4.5
and 6. What this measures is not the pH of the actual skin and scalp, but
the protective film of oily acidic secretions that coats and lubricates the
surface of the skin. This combination of oils and water-soluble materials is
referred to as our acid mantle.
The acid mantle is produced by the skin system. The average pH on
the surface of the scalp is 4.8; as we measure the pH on the hair at
further distances from the scalp, the pH value increases. This shows
that less of the acid mantle reaches the ends of longer hair. The scalp’s
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oils keep the hair lubricated and shiny, while its acidity keeps the fiber
compact and strong. Products with a pH of 4.5 to 5.5 are compatible
with the natural biology of the skin and scalp. These products maintain
a mildly acidic environment that closely resembles the environment of
our acid mantle. We call these products “ acid balanced.”
One of the skincare industry’s primary challenges is creating products
that can actually penetrate the skin. Our epidermis, the skin’s outer
layer, is specifically designed to keep things out. Even the best
ingredients do no good if they are unable to penetrate. Chemists have
Page 3
found that most ingredients work best at a specific pH balance. Some
chemical services require a high pH to work properly.
If you encounter a product that does not have the pH number listed on
the label, you can use pH test paper or nitrazine paper to determine
the correct pH. Just dip the paper into the solution. A product with 4.5
pH or below will not change the paper from its original yellow shade.
A higher pH will change the color to dark blue (4.6 to 7.4), and any
product with a pH over 7.5 will turn the paper purple.
The significance of pH
The skin is the first line of defense against all microorganisms
and pollutants. Specifically, it is the acid mantle – the slightly
acidic coating on the surface of the skin – that protects us from the
elements. It is necessary to protect the stratum corneum, making it
less permeable to water or other compounds. The acid mantle also
contributes to the low pH of the skin surface.
Normal skin surface pH in healthy people is between 4 and 6.5, though
it varies in different areas of the skin. Newborn infants do have a
higher skin surface pH compared to adults, but this normalizes within
three days. It’s important to maintain proper pH to keep the stratum
corneum healthy.
The acid mantle contains lactic acid and various amino acids from
sweat, free fatty acids from sebum, and amino acids. If the acid mantle
becomes disrupted or damaged or loses its acidity, the skin becomes
more prone to damage and infection. The surface pH of damaged skin
has been shown to increase, creating susceptibility to bacterial skin
infections, fungal infections or further skin damage and disease.
Washing skin with soaps or detergents can cause the loss of acid
mantle. Repetitive washing alters the stratum corneum and barrier
functions, including skin pH. Once damaged, it can take up to 14 hours
to restore, by which time it’s most likely under assault again from
another washing. A single washing can shift pH to the alkaline region,
which typically reverts back to normal within a few hours.
Skin conditions that can cause an increase in skin pH include eczema,
contact dermatitis, atopic dermatitis and dry skin. Individuals with skin
problems typically have skin pH values beyond 6. The presence of acne
is very dependent on the skin’s pH value, because it is a common bacteria
found in all people. More alkaline environments tend to support acne,
and most commercially available soaps are very alkaline, with pH values
ranging from 9-11, which alter the skin’s pH to a more alkaline value.
Acute eczema with erosion can cause skin surface pH to shift from
normal to 7.3 to 7.4. (This is a 1,000-fold increase in the pH shift;
remember, pH is measured in logarithmic function.) The entire skin
surface pH is increased on skin of people with atopic dermatitis. An
increased skin pH contributes to Staphylococcus aureus colonization,
which can play a role in the formation of atopic dermatitis, discoid
eczema, and infective dermatitis.
Diseases that can cause an increase in skin surface pH include
diabetes, chronic renal failure and cerebrovascular disease. An increase
in skin surface pH encourages bacterial growth, so individuals with
diabetes are more prone to certain skin infections. Studies show
individuals with diabetes have a decreased level of skin lactic acid.
The use of skin occlusive products, such as dressings and diapers, are
known to raise skin pH but may be associated with skin infections.
Maintaining healthy pH levels
There are three main types of cleaning agents: soaps, synthetic detergents
and lipid-free cleansing agents. Soaps typically make the skin more
alkaline than synthetic detergents. Acidic cleansers are less irritating
than neutral or alkaline ones, and people prone to dry skin are typically
advised to use acidic cleansers. Agents with slightly acidic or neutral pH
(nonionic) may be preferable for individuals who are at increased risk for
irritating skin reactions.
You may recommend to individuals with skin conditions that they
choose a mild cleaning agent with a low pH. Even minor differences
in the pH of skin cleansing preparations can cause irritation to the
skin’s surface. The United States carries very low-pH soaps and
cleansers. Others have a pH of 9.5 to 10.5, which is inherent to a
sodium soap composed of fatty acids. The formulas that have a neutral
pH are called “syndet.” Chemically, they are not soaps, but a synthetic
detergent in a bar form.
Common skin disorders
You will want to develop workplace guidelines for recognizing
potential health risks and determining when and how to proceed
with services – or whether you should proceed at all. If you have
any questions or concerns about the conditions or diseases described
below, consult a health care provider.
Common skin conditions include contagious skin disorders, such as
herpes or athlete’s foot; noncontagious inflammatory skin disorders,
such as acne or eczema; neoplastic skin disorders, such as melanoma
or psoriasis; and may include skin injuries, such as burns or scars. Use
appropriate caution with any unknown condition.
Dermatitis refers to several different itching, inflamed conditions
of the skin that are characterized by scaling, swelling, redness and
the formation of papules. Dermatitis can refer to conditions with
unknown as well as known origins, including those that are a reaction
to environmental agents. Dermatitis can be endogenous, caused by a
malfunction in the skin, or exogenous, caused by external factors.
Atopic dermatitis, also known as eczema, is a hereditary, noncontagious condition that may first appear in infancy and can continue
into adulthood. The condition is characterized by extreme dryness as
well as itchy, thick and cracked skin occurring in the folds of the body.
Lesions resulting from the itchy condition tend to appear on the neck,
face and bend of the knee. In adults, redness and scaling on the hands
are common.
Exposure to stress, certain medications and temperature extremes can
trigger symptoms, especially in individuals with sensitivities to these
Page 4
exogenous factors. Eczema may also be associated with increased
incidence of asthma.
Hydrocortisone lotions can treat mild cases, while intermediate or
high-potency corticosteroids may be required in more severe cases.
Antihistamines are also useful to combat the itching associated with
eczema, but may have a sedating effect.
Irritant or allergic contact dermatitis is another type of dermatitis
that occurs when the skin is exposed to an irritant, such as a powerful
household cleaner, or an allergen, like poison ivy. Some common
allergens are nickel, used in earrings and jewelry, and many substances
used in cosmetics and perfumes.
Redness, swelling and itching at the contact site are common
symptoms of both irritant and allergic contact dermatitis. Blistering,
as well as cracking, dry skin may occur in more severe cases. Children
with eczema may have a greater tendency to develop irritant or
allergen contact dermatitis as adults.
Treatment for contact dermatitis involves identifying the irritant or
allergen, and minimizing or eliminating exposure. Topical treatments as
well as antihistamines can be used to reduce itching.
Seborrheic dermatitis, more commonly known as dandruff, usually
appears as an inflammation of the scalp, but may also cause red, scaly
patches around the nose, eyebrows, behind the ears, and on the chest,
armpits or groin. Dandruff shampoo is usually effective in treating mild
cases, but more severe cases may require a dermatologist’s attention.
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Stasis dermatitis is a kind of dermatitis that occurs primarily in
older women who have varicose veins. The constant inflammation
of the varicose vein may cause the skin to become thick, scarred and
discolored. Wearing support stockings and elevating the legs can help
prevent or alleviate symptoms.
Rosacea is characterized by red areas of the face that may take the form
of small, red bumps or pustules on the nose, cheeks, forehead and chin;
a red, bulbous nose (rhinophyma); and visible small blood vessels on the
nose and cheeks. In some cases, individuals also feel a burning or gritty
sensation in the eyes.
Researchers have a number of theories as to what causes rosacea, but
most believe it is likely due to some combination of hereditary and
environmental factors. Rosacea usually proceeds in phases, progressing
to a persistent redness resulting from the dilation of blood vessels close
to the skin’s surface. In severe and rare cases, the oil glands (sebaceous
glands) in the nose and sometimes the cheeks become enlarged, resulting
in a buildup of tissue on and around the nose (rhinophyma). Some kinds
of rosacea also cause the inner skin of the eyelids to become inflamed or
appear scaly, a condition known as conjunctivitis.
Proceed slowly and carefully. Many skin services aggravate rosacea,
causing increased redness and irritation.
Hives (urticaria) appear as a single red welt or as inflammation all
over the body, and may take a matter of hours to days or even weeks
to resolve. Single hives are usually a reaction to an insect bite or other
irritant. More widespread outbreaks can be caused by medications like
penicillin, or foods like chocolate and shellfish. Stress is also thought
to play a part, in some instances, in the development of hives. Keeping
a diary of one’s diet and medications and noting the timing of reactions
can be helpful in identifying the cause of hives. Treatments include
antihistamines, lotions, and adrenaline injections.
Psoriasis is a skin disorder that affects more than 3 million Americans,
and, like eczema, tends to occur within families. Men and women are
equally affected, with Caucasians more likely to have psoriasis than
either African or Asian Americans. The condition occurs when the skin
cells multiply more rapidly than normal, and move quickly through
the dermis, toward the epidermis, where they are shed in scales. There
are several theories on the cause of psoriasis, which may be due to
a genetic component, immune system abnormalities, or cellular,
biochemical or metabolic defects.
Psoriasis initially resembles red patches on the skin, but develops into
sharply demarcated, crusty patches with silvery scales. Knees, palms,
scalp, elbows, trunk, soles of the feet and genitalia are common sites
for psoriasis. Additionally, the condition can appear on the finger and
toenails, causing thickened, discolored nails, or nails that separate
from the nailbed.
There is no known cure for psoriasis, but existing treatments offer
months or years of relief from symptoms. Topical medications such
as corticosteroids or crude coal tar ointments can be very effective in
mild cases, while drugs like methotrexate, etretinate and cyclosporine
can be useful in more severe cases. Non-pharmaceutical methods like
UV light therapy may also be effective treatment options.
Growths and tumors
Benign tumors and growths become more prevalent as we age. Unless
they become irritated, most growths and tumors need not be removed,
but many individuals choose to do so for cosmetic reasons.
Cherry angiomas are small red bumps on the skin that are usually
harmless, but should be removed if they begin to bleed.
Liver spots are flat, light brown or black spots common in fairskinned individuals over the age of 50 that typically occur on the face
and backs of the hands. They are usually harmless, associated with
sun exposure, and can be removed by cryosurgery, acid peeling or
electrosurgery.
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Moles are fleshy brown or black growths that result from melanocyte
overgrowth. Most moles are harmless, but each should be checked, and
possibly removed, if changes are observed.
Seborrheic keratoses are flat or slightly elevated rough, brown spots
on the back, chest, face and arms that can be removed by cryosurgery.
Solar keratoses are flat or slightly raised, red, scaly spots caused by
exposure to the sun. These should be removed because they become
cancerous more than 20 percent of the time.
Warts are caused by viral infection. While they can occur anywhere
on the body, they appear most commonly on the hands and feet. While
they usually disappear on their own, over-the-counter medications,
cryotherapy and other medical interventions can also be effective in
their removal.
Skin infections
Many bacterial and viral skin infections initially appear relatively
minor and easy to treat, but can develop into serious and even lifethreatening conditions if improperly treated.
Bacterial infections
●● Boils are caused when staphylococcus bacteria infect hair follicles
and cause inflammation to the skin. They can be accompanied by
fever or fatigue, and present as painful, red and swollen nodules on
the skin. They can appear anywhere but are most common on the
upper back and nape of the neck. Hot compresses can help bring
them to a head, releasing the pus and allowing the infection to
heal. For recurrent boils, medical attention is needed.
●● Cellulitis or erysipelas is also caused by streptococcus
bacteria that enter the skin, causing an infection of the skin and
subcutaneous tissue. Fever, headache and chills followed by a
rash with patches of red, swollen, hot skin are characteristic of the
infection. Immediate medical treatment is necessary because the
condition can be fatal if left untreated. Antibiotics are the most
common and effective treatment.
●● Impetigo is a bacterial skin infection common in babies and young
children. Streptococcus bacteria enter through a small cut or bite,
causing the infected area to become covered with blisters that form
a honey-colored or gray crusty rash on the face, near the mouth
and nose. Topical treatments or oral antibiotics may be prescribed,
depending on the severity of the infection.
Fungal infections
●● Athlete’s foot is caused by a fungus related to ringworm and
jock itch. The fungus is especially prevalent among adolescents,
although people of any age can get it. Over-the-counter and
prescription medications are both used to treat fungal infections,
depending on the severity of infection. In acute conditions, itchy
blisters may appear, either singly or in groups, on one or both
feet. These blisters, or vesicles, may spread over the sole and in
between the toes, becoming red and oozy upon rupture. While the
lesions dry as they heal, this type of fungal infection can become
chronic. Keep the skin as cool, clean and dry as possible.
●● Yeast infections, or candidal dermatitis, are common among infants
who wear diapers as well as among adolescent girls and women.
Viral infections
●● Chickenpox are caused by herpes zoster, the virus responsible
for shingles in adults. The disease is most common in children,
with symptoms including red, itchy blisters and fever. In severe
cases, permanent scarring can result from scratching chicken pox.
Tingling or pain in the affected area is typically the first sign of
shingles. After that, red skin and blistering on one side of the body
or face may appear, along a spinal nerve path. Pain can last from
two to three weeks or longer in some cases. Acyclovir or oral
corticosteroids are effective treatments.
●● Cold sores or fever blisters are caused by the herpes simplex
I virus, and are contagious. Sun exposure, stress and even
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menstruation can trigger an outbreak. Over-the-counter treatments
as well as prescription acyclovir can help treat cold sores.
●● Genital herpes is caused by the herpes simplex virus 2, a
variation of the herpes virus that is usually spread by sexual
contact, and is characterized by itching, sores and rashes,
primarily of the genital area.
●● Measles is comparatively rare because of the existence of a
vaccine; symptoms include fever, coughing and a skin rash.
Changes in the skin during pregnancy
Women may experience changes in their skin during pregnancy.
In most cases, these changes are temporary and will return to their
original condition after the birth. Existing skin conditions may either
be exacerbated or improved with pregnancy; eczema, for example,
generally becomes more severe during pregnancy, while psoriasis
typically appears less severe.
●● Herpes gestationis is characterized by blisters on the abdomen
that usually appear during the second trimester of pregnancy,
then disappear, and reappear at delivery. Topical and oral
corticosteroids can provide relief.
●● Hyperpigmentation, characterized by the appearance of dark
spots on the skin, affects more than 90 percent of pregnant women.
This condition is caused by an overproduction of melanin, which
may turn the breasts, nipples, genitals, freckles and scars a shade
or two darker than is usual; they will return to normal a few
months after pregnancy.
●● Melasma, or “the mask of pregnancy” affects about 70 percent
of pregnant women. It is caused by an increase of pigmentation
in areas that have previously been exposed to the sun. Three
common patterns of melasma are the centro-facial pattern, with
pigmentation occurring on the cheeks, forehead, upper lip, nose
and chin; the malar pattern, showing pigmentation on the cheeks
and nose; and the mandibular pattern, appearing on the cheeks and
jawline. Proper use of sunscreen may be helpful. This condition
returns to normal after pregnancy.
●● Pruritic urticarial papules and plaques of pregnancy (PUPPP)
typically appear in the third trimester, and is the most common
skin condition associated with pregnancy. Small red bumps or
hives form a rash on the abdomen that may spread to the thighs,
buttocks, breasts and arms. Topical anti-itch medications generally
provide relief, and the condition disappears after delivery.
●● Stretch marks are a common condition especially prevalent in
Caucasians, but may exist among other populations in women who
lose or gain a great deal of weight. The condition is characterized
by pink or purple bands that appear on the abdomen, breasts or
thighs. Exercise and some topical preparations may reduce or
lessen their appearance.
Skincare and treatments
Exfoliation and microdermabrasian
Facial technicians may use chemicals, products and devices designed
for surface skin treatments, but are not intended to remove viable
(living) skin below the stratum corneum. Chemical concentrations of
chemicals prohibited for use include:
●● Unbuffered alpha hydroxyl acids at concentrations greater than
15 percent.
●● Buffered concentrations of alpha hydroxyl acids of 10-30 percent
where pH is less than 3.
●● Any concentration or formulation of alpha hydroxyl acids greater
than 30 percent.
●● Any concentration or formulation of trichloracetic acid (TCA)
containing phenol or resorcinol, or salicylic acid, which acts on
living tissue.
Facial technicians must receive appropriate training in the safe and
effective use of each system of skin care used to perform services. All
exfoliating products or formulations and manual or mechanical devices
shall be used in accordance with manufacturers recommendations.
Exfoliation
Exfoliation may be achieved through a variety of techniques used in the
skin-care industry, including medical peels, lasers, microdermabrasian,
light machines and preparations applied to the skin.
Care must be used because aggressive exfoliation over extended
periods of time can irritate and thin the skin, making it more sensitive
and easily damaged by the sun. This sensitivity is exacerbated by
the use of medications like Accutane and Retin-A. Doctors typically
recommend that individuals using these products do not undergo
exfoliation services because of the risk of adverse reactions.
Adverse reactions may also be seen in individuals not taking
medications who have conditions including sunburn, rosacia, severe
acne, eczema and psoriasis, and even recent waxing. Individuals being
treated with radiation or chemotherapy should not undergo exfoliation.
Exfoliating products are numerous and include alpha hydroxy acids
such as glycolic, malic and tartaric acid; beta hydroxy acids including
salicylic and citric; benzoyl peroxide; sulfur; resorcinol; and various
enzymes. These should be used in relatively small quantities to exfoliate
the skin, treat acne and clogged pores, and refine the skin surface.
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The delivery vehicle of the product should be appropriate for the
skin type, with creams typically more appropriate for dry skin and
gels for oilier skin. Daily use of a broad-spectrum SPF 15 (or higher)
sunscreen is necessary with the use of exfoliants like AHAs.
One of the risks of exfoliant use is related to the pH of the product.
PH values lower than 3.5 tend to strip the barrier function of the skin,
removing protective lipids between the cells and leaving the skin
dehydrated, red and inflamed. The concentration of ingredients for the
particular skin can also be too high, or the client may have not had an
appropriate history taken. In general, do not use products with a pH of
less than 3.5.
Learn to analyze the skin properly and make sure the product is in
the right base vehicle for the client’s skin. Do not use more than one
exfoliant product at a time on a client, and make sure the plan of
treatment proceeds at a steady, but slow pace.
Microdermabrasian
Microdermabrasion is a general term for the application of tiny rough
grains to buff away the surface layer of skin. Many different products
and treatments use this method, including medical procedures, salon
treatments and creams and scrubs that clients apply themselves at
home. It’s usually done to the face, chest, neck, arms or hands.
To understand how microdermabrasion does what it does, it’s
important to review how skin works.
The epidermis is the outermost skin layer. It is a set of dead skin cells
on top of another layer of cells that are in the process of maturing.
The topmost layer, the stratum corneum, acts as a barrier between the
outside world and the lower skin layers. It keeps all but the smallest
molecules from getting through. When people put lotions or creams on
their skin, some of the moisture passes through the stratum corneum,
but not all of it. This layer is home to many minor skin imperfections,
such as fine wrinkle lines and blemishes.
All of the action in microdermabrasion takes place at the level of the
stratum corneum. Because it only really targets the epidermis (and
not the dermis), it is more accurate to call it micro-epi-dermabrasion.
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Affecting deeper layers of skin is painful and harmful, and risks
permanently embedding the tiny grains into the skin.
particularly prone to free radicals, which are atoms or molecules with
an unpaired electron that are highly reactive.
Whether done with a product at home or in a professional setting with
a specialized tool, the principal of microdermabrasion is the same. If
you remove or break up the stratum corneum, the body interprets it
as a mild injury and rushes to replace the lost skin cells with new and
healthy ones. In the first hour after treatment, this causes mild edema
(swelling) and erythema (redness). Depending on the individual, these
side effects can last anywhere from an hour to two days.
Normally, the body can handle free radicals with the use of
antioxidants. These include vitamins (e.g., ascorbic acid, alphatocopherol), minerals, enzymes (e.g., superoxide dismutase, catalase,
peroxidase) and even proteins that can be found naturally in the body
or ingested in the diet.
This process has a few beneficial effects. With the stratum corneum
gone, the skin’s surface is improved. The healing process brings with
it newer skin cells that look and feel smoother. Some of the skin’s
visible imperfections, like sun damage, blemishes and fine lines,
are removed. Also, without the stratum corneum acting as a barrier,
medicinal creams and lotions are more effective because more of their
active ingredients and moisture can find their way down to the lower
layers of skin. Because microdermabrasion temporarily removes some
moisture from the skin, it is always followed by the application of
moisturizing creams.
Microdermabrasion is a useful alternative for patients whose
skin is too sensitive to use anti-acne drugs like Retin-A. It is not
recommended for those who have active oral herpes.
If, however, the antioxidants are in short supply or if the free-radical
damage is excessive, damage to the cells and tissue can occur. In the
skin, this presents itself in the form of superficial lines, wrinkles,
hyperpigmentation, rashes and inflammation. On a deeper level, this
may cause cross-linking of collagen and elastin, damage to the DNA,
and tissue degradation, just to name a few symptoms. Unfortunately,
as we age, free-radical damage accumulates.
Cosmetic formulators compare the composition of younger and older
skin and try to discover new formulas with active ingredients that
mimic younger skin. Many anti-aging formulas contain sunscreens,
for example, to minimize the damaging effect of ultraviolet light on
skin. Formulas may also contain retinol and other active ingredients
to reduce the appearance of lines, along with anti-irritants such as the
vitamin panthenol.
Nutritional supplements and even foods are considered potential new
skin care ingredients. Some are believed to have greater efficacy when
applied to the skin than when they are eaten and digested.
Individuals with the following conditions should not undergo
microdermabrasion:
●● Rosacea.
●● Fragile capillaries.
●● Herpes (herpetic lesions).
●● Open sores or skin lesions.
●● Use of anti-coagulants.
●● Eczema.
●● Dermatitis.
●● Psoriasis.
●● Lupus.
●● Erythematosus.
●● Diabetes mellitus.
●● Vascular lesions.
●● Warts.
●● Widespread acne.
A difficulty for formulators of cosmetics that boast wrinkle-easing
properties or antioxidant effects is designing effective delivery systems
for the most beneficial ingredients. Ingredients have to remain stable
in the bottle and then must penetrate the skin under a variety of
conditions. Putting a delivery system together must get the ingredients
into the stratum corneum at the right time and deliver the ingredient at
the optimum rate.
Free radicals and antioxidants
Free radicals are produced by the environment, in sunlight, heat and
radiation. They damage the skin by attacking cellular membranes. It
is these highly reactive or unstable molecules and atoms that cause
aging and degenerative diseases. Some molecules in the human body
are more susceptible to free-radical attacks than others. Fats, DNA,
RNA, cellular membranes, proteins, vitamins and carbohydrates are
More important is choosing an emollient system appropriate for the
ingredient to make sure the ingredient can penetrate the skin. Some
ingredients are difficult to preserve long enough to be useful when
a consumer opens and uses a formula that may have been sitting on
a shelf for a year. Sunscreen active ingredients like avobenzone and
octyl methoxycinnamate, vitamins like retinol and vitamin E, and
ß-carotene are not very stable in a bottle.
If the skin is not protected by sunscreens, reactive oxygen is generated
by exposure to ultraviolet radiation, which causes oxidative damage to
DNA, collagen, elastin and lipids within the skin, leading to wrinkles.
The use of antioxidants prevents this from happening. If a formulation
is designed correctly, it can actually slow skin aging. Because there are
many skin types, a formula may work well with one skin type but not
another. Only testing with consumers will tell whether a product really
provides benefits.
The hair
Like other mammals, humans are covered by hair. Human body hair,
however, is much finer than that of our nonhuman relatives, and is
concentrated primarily on our heads, underarms and genital regions.
Most men, and some women, also have hair on their faces. Each hair
grows from an individual follicle that is adjacent to a sebaceous gland.
Sebaceous glands produce sebum, which moisturizes skin and hair and
is a barrier to toxins. Sebum also manufactures the body’s vitamin D,
triggered by exposure to the sun.
Hair is an outgrowth of skin but provides no sense of feeling because
it lacks nerve endings. It is made up of the protein keratin (also found
in skin and nails), which is formed by the joining of amino acids.
Because acids join at some places along the protein chain, keratin
is relatively resistant to change. The chemical make-up of hair also
contains carbon, hydrogen, nitrogen, sulfur and oxygen. A nerve
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ending surrounds the bulb of each hair follicle. Glands secrete an oily
substance directly onto the hair follicle, lubricating the hair shaft.
Hair is composed of cells arranged in three layers: the cuticle, the
cortex and the medulla. The cuticle is the outside layer, composed of
transparent, scale-like cells. Certain chemicals cause these scales to
swell and open so solutions such as chemical relaxers, hair color or
permanent wave solutions can enter.
●● The cortex is the inner layer of cells that give hair its strength.
It is composed of numerous parallel fibers of hard keratin. These
fibers are twisted around one another like a rope. This layer gives
hair its color. Within each cortical cell are the many fibrils, running
parallel to the fiber axis, and between the fibrils is a softer material
called the matrix. It grows from a hair follicle.
●● The medulla is the innermost layer and is composed of round
cells. Medulla cells may be absent in people with very fine hair.
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●● The cuticle is responsible for much of the strength of the hair
fiber. Human hair typically has 6-8 scale-shaped layers of cuticle.
Wool has only one, and other animal hair may have many more
layers. Hair responds to its environment and to its mechanical
and chemical history. For example, hair that is wetted, styled and
then dried acquires a temporary “set” that holds a style. This style
is lost when the hair gets wet again. For more permanent styling,
chemical treatments (perms) break and re-form the disulphide
links within the hair structure.
In people of European descent, blond hair and black hair are at the finer
end of the scale, while red hair is the coarsest. The hair of people of Asian
descent is typically coarser than the hair of other groups. Hair with a round
cross-section will fall straight as opposed to curly hair, which has a flat
cross-section. The cross-sectional shape of human hair is typically round
in people of Asian descent, round to oval in European descent, and nearly
flat in African peoples; it is that flatness which creates frizz. In contrast,
hair that has a round cross section will be straight.
Cells at the base of the hair follicle divide and grow extremely rapidly.
A single strand of human hair can hold approximately 100 g (3.5 oz)
of weight, although this will vary greatly with thickness. Wet hair,
however, is very fragile.
The following section discusses common conditions of the hair and
scalp, part of the integumentary system. Use it to develop workplace
guidelines for recognizing potential health risks, and determining when
and how to proceed with service – or whether you should proceed at
all. This information is not meant to be used for self-diagnosis or as
a substitute for consultation with a health care provider. If you have
any questions or concerns about the conditions or diseases described
below, consult a health care provider.
Disorders of the hair and scalp
The condition and appearance of the hair and scalp are influenced by
many factors, including physical health, nutrition, blood circulation,
emotional state, function of the endocrine glands, and medications
consumed. Common disorders of the hair and scalp include vegetable
and animal parasitic infections, staphylococci infections, which cause
furuncles (boils), and the following conditions, which may affect the
hair follicle and sebaceous glands.
●● Alopecia is the formal term for any abnormal hair loss. It should
not be confused with natural hair loss, which occurs when the
hair has grown to its full length, falls out and is replaced by a
new hair. Alopecia senilis is hair loss associated with old age,
alopecia prematura may occur any time before middle age, and
is characterized by slow thinning over time. Alopecia areata is
relatively sudden, patchy hair loss, including the spotty baldness
that is associated with anemia and typhoid fever, among other
conditions. Tension alopecia is caused by tight braiding or
hairstyles that pull the hair’s roots.
●● Canities is the formal term for gray hair, which is caused by the loss
of pigment. Acquired canites is usually associated with aging, while
congenital canites, a condition existing at birth, includes albinism.
●● Dandruff (or pityriasis) is a condition in which small white flakes
or scales appear on the scalp and hair. Excessive dandruff can lead to
baldness if the condition is severe and neglected. Dandruff may be
caused by microbial infection, poor circulation, nerve stimulation or
diet, and may be associated with specific shampoos or insufficient
rinsing of shampoos.
○○ Pityriasis capitis simplex, or dry-type dandruff, is characterized
by an itchy scalp and white scales scattered throughout the
hair. Pityriasis steatoides, a greasy or waxy type of dandruff,
is characterized by a scaly skin surface mixed with sebum,
and may include bleeding or oozing of the sebum when scales
tear off. Refer the client to a physician for medical attention.
Dandruff is considered contagious and may spread through the
common use of brushes, hair clips or styling implements.
●● Tinea capitis (ringworm) is a fungal infection that forms a scaly,
ring-like lesion on the scalp. It is highly contagious.
●● Hair loss occurs naturally as part of hair growth and regeneration.
In women, childbirth, crash dieting, emotional stress and shock
can cause greater than normal hair loss, though it is usually
temporary. Some older women experience female-pattern hair loss
with thinning of the crown and hairline.
●● Drugs used in cancer chemotherapy frequently cause a temporary
loss of hair, noticeable on the head and eyebrows, because they
kill all rapidly dividing cells, not just the cancerous ones. Other
diseases and traumas can cause temporary or permanent loss of hair,
generally or in patches.
●● Hirsutism (or hypertrichosis) is excess hair on the body. Genetic
background and age can impact how much hair a woman has
Page 8
on the cheeks, upper lip, arms and legs. There are a variety of
methods to cope with unwanted hair, such as tweezing, waxing,
shaving, bleaching, depilatories and electrolysis. Electrolysis is the
only permanent hair-removal method, and is typically among the
most expensive and time-consuming means of removal.
●● Trichorrhexis nodosa, or knotted hair, is characterized by dry,
brittle hair with nodular swellings along the length of the hair
shaft. Hair breaks easily, but the condition may be remedied
somewhat by conditioners.
●● Fragilitas crinium is the formal term for brittle hair, which may
include split ends. Conditioners may improve hair flexibility.
Trichoptilosis is the formal term for split ends.
●● Monilethrix is the formal term for beaded hair, which breaks between
the nodes or beads. Hair and scalp treatments may prove helpful.
Changes in the hair
Women may experience changes in their hair during pregnancy. In
most cases, these changes are temporary and the hair will return to
its original condition after the birth. Hirsutism, or excessive hair
growth, can appear on the face and chest because of hormonal changes
experienced during pregnancy. Within six months after giving birth,
this condition generally dissipates. Telogen effluvium refers to
excessive hair loss that occurs within five months after pregnancy. This
condition does not cause permanent hair loss or baldness, typically
returning to normal after six to 12 weeks.
Hair color change is probably one of the most obvious signs of
aging. Hair color is caused by a pigment (melanin) produced by hair
follicles. With aging, the follicle produces less melanin. Graying
often begins in the 30s, although this varies widely. Graying usually
begins at the temples and extends to the top of the scalp. Hair becomes
progressively lighter, eventually turning white.
Many people have some gray scalp hair by the time they are in their
40s. Body and facial hair also turn gray, but usually later than scalp hair.
The hair in the armpit, chest and pubic area may gray less or not at all.
Graying is genetically determined. Gray hair tends to occur earlier in
Caucasians and later in Asian races. Nutritional supplements, vitamins
and other products will not stop or decrease the rate of graying.
Both blond hair and darker hair may turn green after prolonged exposure
to chlorine in swimming pools or hot tubs. Usually, the problem is
associated with concentrations of copper dissolved in the pool water,
which can chemically interact with chlorine. High levels of copper in tap
water can also turn hair green.
Chronic smoking has been associated with premature gray hair because
toxic substances in tobacco smoke are able to block melanocyte cell
pigment-producing activity. Heavy smokers with white or gray hair may
develop a yellow hair color because of prolonged exposure to air laden
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with cigarette smoke. The tar in smoke may chemically react with and
adhere to the hair fiber.
Hair grows about an inch every couple of months. Each hair grows for
two to six years, remains at that length for a short period, then falls out.
A new hair soon begins growing in its place. At any one time, about 85
percent of the hair on your head is in the growing phase, and 15 percent
is not. Each individual hair survives for an average of 4½ years, during
which it grows about half an inch a month. Usually in its fifth year, the
hair falls out and is replaced within six months by a new one. Hair loss
usually develops gradually and may be patchy or diffuse (all over).
Roughly 100 hairs are lost from your head every day. The average scalp
contains about 100,000 hairs.
Genetic baldness is caused by the body’s failure to produce new hairs
and not by excessive hair loss. The amount of hair a person has on
the body and head is determined by their genes. Almost everyone
experiences some hair loss with aging, while the rate of hair growth
slows. Many hair follicles stop producing new hairs altogether. The hair
strands become smaller and have less pigment, with the thick, coarse
hair of a young adult eventually becoming thin, fine, light-colored hair.
Both men and women tend to lose hair thickness and density as they
age. Inherited or “pattern baldness” affects many more men than
women. About a quarter of men begin to show signs of baldness by
the time they are 30 years old, and about two-thirds of men have
significant baldness by age 60. Men develop a typical pattern of
baldness associated with the male hormone testosterone (male-pattern
baldness). Hair may be lost at the temples or at the top of the head.
Each hair sits in a cavity in the skin called a follicle. Baldness in
men occurs when the follicle shrinks over time, resulting in shorter
and finer hair. The end result is a very small follicle with no hair
inside. Ordinarily, hair should grow back. However, in men who are
balding, the follicle fails to grow a new hair. Why this occurs is not
well understood, but it is related to genes and male sex hormones.
Even though the follicles are small, they remain alive, suggesting the
possibility of new growth.
Male pattern baldness is the most common type of hair loss in men. It
usually follows a typical pattern of receding hairline and hair thinning
on the crown, and is caused by hormones and genetic predisposition.
Ultimately, one may have only a horseshoe ring of hair around the
sides. In addition to genes, male-pattern baldness seems to require the
presence of the male hormone testosterone. Men who do not produce
testosterone (because of genetic abnormalities or castration) do not
develop this pattern of baldness.
Women may also develop a typical pattern of hair loss as they age
(female-pattern baldness). In female pattern baldness, the hair becomes
less dense all over, and the scalp may become visible. Female-pattern
baldness is a pattern of hair loss (alopecia) caused by hormones, aging
and genetics. Unlike male-pattern baldness, female-pattern baldness is
an over-all thinning that maintains the normal hairline. Body and facial
hair are also lost, but the hair that remains may become coarser. Some
women notice a loss of body hair, but find they have increased facial
hair, especially on the chin and around the lips.
Baldness is not usually caused by a disease, but is related to aging,
heredity and testosterone. In addition to the common male and female
patterns from a combination of these factors, other possible causes of hair
loss, especially if in an unusual pattern, include:
●● Hormonal changes (for example, thyroid disease, childbirth, or use
of the birth control pill).
●● A serious illness (like a tumor of the ovary or adrenal glands) or fever.
●● Medication, such as cancer chemotherapy.
●● Excessive shampooing and blow-drying.
●● Emotional or physical stress.
●● Nervous habits, such as continual hair pulling or scalp rubbing.
●● Burns or radiation therapy.
●● Alopecia areata: Bald patches that develop on the scalp, beard,
and, eyebrows. Eyelashes may fall out as well. This is thought to
be an immune disorder.
●● Tinea capitis (ringworm of the scalp).
The nails
The fingernail, or onyx, is an appendage of the skin composed mostly
of keratin, a type of protein that makes up all horny tissue in the body.
The nail is a whitish, translucent plate showing the pink color of the
nail bed beneath it. The nail protects and enhances sensation in the tips
of the fingers and toes. While the fingertip has many nerve endings, the
nail contains no nerves or blood vessels. The condition of the nail may
reflect the general good or ill health of the body. The normal, healthy
nail is smooth and slightly curved, without any ridges or pits.
nail. It is located between the skin of the finger and the nail plate.
The perionychium, or paronychial edge, is the skin surrounding the
sides of the nail plate. It is commonly the location for ingrown nails,
hangnails and an infection called paronychia. The hyponychium is the
part of the skin connecting the free edge of the nail, at the point where
the nail plate meets the fingertip. At the base of the nail is the lunula,
meaning “half-moon.” It is the lighter-toned section of the nail bed,
where the matrix and connective tissue meet.
Nails are made up of six main components. The first three are the nail
root, nail body and free edge. The nail root is at the base of the nail,
embedded within a deep fold of skin called the mantle. The nail root
is also called the germinal matrix, and the nail bed may be called the
sterile matrix. The nail root extends beneath the skin into the finger,
where it is attached at the matrix, growing tissue that contains lymph,
blood vessels and nerves that nourish the nail. The matrix generates
cells that harden the nail. Poor nutrition, ill health or injury can affect
the matrix’s ability to produce a healthy nail.
Nail growth varies by age and health of the individual. Fingernails
tend to grow more quickly than toenails, at a rate of about 3
millimeters or ½-inch per month. Nail growth from the root to the free
edge usually takes about six months for fingernails and at least a year
for toenails, which grow at only 1 millimeter per month but are much
thicker and harder than fingernails. The rate of nail growth slows with
increased age and poor circulation. Children’s nails grow faster than
adults, and the middle finger’s nail grows faster than any other nail.
Thumbnails grow most slowly.
The nail body reaches from the germinal matrix, or root, to the skin at
the tip of the finger, at the free edge. The free edge is the part of the
nail plate near the tip of the finger or toe.
Nails are shaped many different ways. They may be concave or
convex, square or fanned, arched or tubular. Because the nail is
produced from the root, it grows along the nail bed, becoming thicker
and stronger. Normal, healthy nails have a smooth nail bed, but
disruption in normal growth can occur easily, and the nail may develop
grooves or splits caused by injury or poor health.
Blood vessels underneath the nail give it its color. Also underneath
the nail are grooves or tracks that attach at both sides of the nail,
anchoring the nail onto the nail bed but allowing it to grow. Nail walls
overlap each side of the nail.
The remaining three structures of the nail are the eponychium, or
cuticle, the perionychium and the hyponychium. The eponychium
refers to the flexible skin surrounding or overlapping the base of the
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Malformation and discoloration can result if the nail is separated from the
nail bed because of injury or poor health. Injured nail beds tend to produce
poorly formed nails. Nails that are torn off take about four months to be
replaced, depending on the health and good condition of the matrix.
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Nails and health
Nails may reflect aspects of good or poor health, including:
●● Pale, whitish nail beds may indicate low red blood cell count
consistent with anemia.
●● Iron deficiency can cause the nail be to be thin and concave and
have raised ridges.
●● Lupus patients get quirky, angular blood vessels in the nail folds.
●● Heart disease can turn nail beds red.
●● Thyroid disease can cause abnormities in the nail bed, producing
dry, brittle nails that crack and split easily.
●● White nails could indicate liver diseases.
●● Yellowish, thickened, slow-growing nails could indicate lung
diseases, such as emphysema.
●● Half white, half pink nails are a sign of kidney disease.
●● Dark lines beneath the nail can be a sign of melanoma.
●● “Clubbing,” a painless increase in tissue around the ends of the
fingers, or inversion of the nail may indicate lung disease.
●● Pitting or rippling of the nail surface can be a sign of psoriasis or
inflammatory arthritis.
If you observe these conditions on a client, do not alarm him or her,
but you may want to suggest that the person see a physician for further
information.
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Conditions affecting the nails
While many harmless nail irregularities can easily be corrected
through cosmetic treatment, be sure to refer any condition associated
with pain, infection or irritation to a physician for consultation and
treatment. Nail technicians should never treat nail disorders, but should
be able to recognize and distinguish between normal and abnormal
growth of the nail.
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Common disorders affecting the nail include bacterial, fungal, yeast and
viral infections; paronychia, infection of the nail fold; disorders associated
with specific skin diseases (such as psoriasis); and nail injuries, which
sometimes lead to nail malformation as the nail grows back.
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Common nail disorders
●● Bacterial infection: These are caused by harmful microscopic
organisms that live on our skin, hair and nails. Bacterial infections
may be introduced through trauma or exposure to harsh irritants.
Redness, swelling and pain are signs of bacterial infection. Consult a
health care professional.
●● Beau’s lines: This is characterized by horizontal indented lines
of darkened cells across the nail surface, caused by trauma,
illness or poor nutrition, among other conditions, that interfere
with protein metabolism and formation of the nail plate. Seek a
physician’s diagnosis.
●● Brittle nails: This is characterized by vertical splits in or separation
of nail plate layers at the distal, or open, edge of the nail plate.
Vertical ridges and splits can occur naturally with aging. Exposure to
water and harsh cleaning solutions or chemical solvents can strip the
nail of moisture and reduce flexibility of the nail plate.
●● Bruises: These appear dark purple, black or brown and usually
are the result of trauma with dried blood attaching to the nail and
growing out along with it. Avoid pressure.
●● Corrugation: This is harmless, wavy ridges caused by uneven nail
growth that results from injury or poor health.
●● Eggshell nails: Very thin, fragile nails where the nail plate
separates from the nail bed and curves at the free edge.
●● Fungal infections: At the root of many nail disorders, fungal
infections access the nail plate from the free margin and sides of
the nail. Infections can cause discoloration of the nail if debris
becomes trapped under the nail plate, and may cause the nail plate
to become brittle and thick or result in loss of the nail if the nail
plate becomes separated from the bed. Fungal infections are more
prevalent on toenails because the enclosed environment of shoes
and stockings encourages fungal growth. A diagnosis of fungal
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nail infection can be confirmed by microscopic examination of
the nail or nail clippings, and oral antifungal tablets or lotion may
be prescribed by a doctor. Fungal infections can be stubborn;
treatments typically last at least two and up to 12 months,
depending on the type of infection and medication prescribed.
Nails may take months to return to a normal appearance.
Furrows: These are depressions in the nails that can run either
horizontally or vertically across the nail. Often the result of
illness or injury to the matrix, furrows also accompany pregnancy
and occur during periods of high stress. Use extreme care in
manicuring furrowed nails because they are very fragile.
Hangnail: These occur when the cuticle splits from the nail; are
typically the result of dryness or overcutting of the cuticle; and can
be an access point for infection.
Hematoma: This occurs when blood is trapped between the nail
bed and the nail plate because of trauma, such as slamming a
finger or toe in a car door. A hematoma can be infected by fungi
or bacteria; clients should seek medical attention if the blood clot
becomes painful.
Koilonychia: A deficiency of iron (anemia) is the usual cause of
koilonychia, which is characterized by thin and concave nail ridges.
Seek a physician’s advice and treatment.
Leuconychia: This is characterized by white lines or spots in the
nail plate caused by tiny air bubbles that are the result of trauma or
a hereditary condition. The markings will eventually disappear as
the nail grows out of the nail plate.
Malformation: This indicates distortions or discolorations of the
nail that occur with new nail growth after injury to the nail bed and
loss of a damaged nail.
Melanonychia: These are vertical pigmented bands, sometimes
referred to as nail “moles.” In rare cases, they may signify a
malignant melanoma or lesion. Advise clients to see a physician if
they see any sudden changes in the nail plate.
MMA-damaged nails: MMA (methyl methacrylate) is a liquid
monomer that has been banned by the FDA. Its use with acrylic
nails is prohibited in nail salons. MMA nails have no flexibility;
when the acrylic nail breaks, it also breaks and can cause
substantial damage to the natural nail.
Nail biting/picking: This common habit can result in nail injury.
Prevalent among children, it also can be a health risk because it helps
microorganisms access the body, moving from surfaces to hands to
the mouth, or entering through broken skin surrounding the nail.
Nail dysplasia: This condition presents a variety of different
symptoms, including nails that are small, concave, have lengthwise
ridges, are splitting, pitted, soft, discolored or brittle. Nails of the
fingers generally show more symptoms than toenails.
Onychatrophia: This is a wasting (atrophy) of the nail plate
caused by injury or disease, causing it to grow smaller and in some
cases, to shed completely.
Onychauxis/hypertrophy: This indicates a thickening of the
nail plate that may be the result of a medical disorder; refer to
a physician.
Onychogryposis: These are clawlike nails that curve inward and
are characterized by a thickened nail plate. The condition may
result from trauma. Surgical intervention to relieve pinching of the
nail bed is sometimes required.
Onychomycosis: Also known as tinea unguium or ringworm, this
is a fungus that takes the following physical forms: may be seen
as white patches on the surface of the skin; long, yellow streaks
within the nail itself; or weakened, thinning nail layers that peel
off, exposing the nail bed. Ringworm of the nails typically invades
from the free edge toward the root, with the infected part of the
skin becoming discolored and thickening.
Onychorrhexis: This describes brittle nails that split vertically,
peel, or have vertical ridges. While sometimes the result of
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heredity, use of strong solvents, such as household cleaning
solutions, may result in this condition. See a physician to rule out
the possibility of disease.
Paronychia: This is an inflammation of the nail fold caused by
infection involving bacteria, fungi or viruses; it occurs as a result of
a tear or break in the seal between the nail plate and its surrounding
tissue. Infection is characterized by pain, redness or swelling of the
nail folds. Paronychia is highly contagious. Avoid keeping hands in
water for extended periods of time or biting nails because those may
encourage some types of infection. Refer a client to a physician for
treatment, which may include medication with oral antibiotics or use
of topical antifungal and antiseptic lotions.
Pseudomonas: This is a bacterial infection that occurs between the
natural nail plate and the nail bed or between an artificial nail and the
natural nail; it may have a greenish color. The infection will eventually
cause the nail plate to darken and soften underneath the artificial nail,
and can cause the nail plate to separate from the nail bed.
Psoriasis: Characterized by raw, scaly skin, psoriasis is sometimes
confused with eczema. Psoriasis leaves the nail plate pitted, dry
and crumbly. The plate may separate from the nail bed or appear
reddish, orange or brown with red spots. Do not attempt to treat
this condition. Refer the client to a physician.
Pterygium: The inward growth of skin over the nail plate,
causing the loss of the nail plate and the formation of scar tissue,
pterygium usually is the result of trauma. Do not attempt to treat
pterygium; refer to a physician.
Pterygium inversum unguis: This is an acquired condition
characterized by growth of the hyponychium, in which live tissue
(including a blood supply and nerves) attaches to the nail plate.
Causes include systemic and hereditary factors, as well as allergic
reactions to acrylics or solvents. Never force the hyponychium back;
consult a physician for diagnosis and treatment.
Tinea unguis: Also known as ringworm, tinea unguis is
characterized by nail thickening and deformity; it may result in
loss of the nail plate.
Tumors or warts: Tumors are characterized as either cancerous
or benign. Warts are a type of benign tumor caused by a viral
infection. Treatment includes freezing or a chemical application,
and may require surgery to remove.
Vertical ridges: These can be a characteristic of aging, but are not
limited to the elderly. They are a symptom of the loss of nail plates’
natural oils and moisturizers, which decline as we age. Re-hydration
of the nail plate will reduce ridges to some degree.
Use caution when exposing the natural nail
Use precautionary measures and do not tend to clients’ nails if they
are discolored. Fungal infections can occur when moisture is trapped
between an unsanitized natural nail and artificial products like tips,
wraps, gels or acrylic nails. In cases of infection, the client may ask
you to remove an artificial nail to expose the natural nail so it can be
treated by a physician. In such cases, follow manufacturer instructions
for artificial nail removal and wear gloves during the procedure.
Once the artificial nail has been removed, all porous supplies
and implements should be discarded, and all remaining surfaces,
implements and materials must be sanitized.
Common conditions affecting the foot and toes
The feet, toes, and toenails act as a rough measure of the body’s health
because they are likely to show the early signs of systemic illness or disease,
sometimes before the rest of the body. Toenail pitting or thickening, for
example, may be a sign of psoriasis, while concave nails may signify an iron
deficiency (anemia). In cases of discoloration or possible infection, refer the
client to his or her doctor or health care professional for evaluation. Do not
attempt to diagnose medical conditions.
●● Arthritis: This is a condition characterized by joint pain,
inflammation and in some cases, foot deformity. Different types
of arthritis attack joints in different parts of the body. Rheumatoid
arthritis may affect the ball of the foot and toes, causing
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dislocations, while osteoarthritis typically affects the big toe and
joints in the arch of the foot. Osteoarthritis is the most common
type of arthritis. It is typically associated with aging or past injury
and affects the fingers and hips. Rheumatoid arthritis is the next
most common type of arthritis. It affects children and young
adults. Other types of arthritis are called “secondary” and are
associated with an underlying condition, such as psoriatic arthritis,
from psoriasis.
Athlete’s foot: A fungus causes itchiness, redness, and cracking
of the skin known as athlete’s foot. Germs can infect these cracks,
getting under the skin, and the infection can spread. Infection
often makes toenails thick, yellow and hard to cut. Athlete’s foot is
associated with an array of different symptoms, including changes
in color and the presence of dampness on the soles of the feet and
between the toes. Skin may appear abnormally white, gray or red.
Blisters: These are fluid-filled pockets underneath the top layer of
skin. If more than 5 millimeters in diameter and filled with a watery
fluid, it is referred to as a “bulla” or a “bleb.” Blisters may be caused
by burns, medication, friction and skin diseases. Blisters commonly
form in an area of abrasion, for example, from poor-fitting shoes that
rub the same spot on the foot. Blisters can be distinguished based
on their contents. Blood blisters contain blood, while water blisters
contain a clear, watery liquid, with no pus or blood.
Bunions: These are a boney bulge or bump at the base of the big
toe that forms when the first metatarsal and big toe shift out of
alignment, resulting in a red, sore and easily infected area that can
be caused and aggravated by poor-fitting shoes. Bunions can be
corrected by a surgical procedure.
Corns and calluses: These are areas of very hard and dense
skin caused by rubbing or pressure on the same spot. Calluses
and corns are primarily distinguished by their size and location;
calluses are larger, flatter spots on the soles of the feet, while most
corns are small in size and located on the tops or between the toes.
Corns are commonly seen on the tops of hammered, contacted
toes, in response to excessive pressure against a toe.
Diabetic complications: Diabetes is hard on the feet. Not only
can minor conditions like corns and calluses become dangerous
to diabetics, the disease can cause nerve damage (peripheral
neuropathy) that reduces feeling in the feet. With neuropathy, an
injury or condition requiring medical attention may go unnoticed.
Diabetics may have dry, cracked and brittle feet that are more
susceptible to complications like infections. Small cuts and sores
also take longer to heal in individuals with diabetes, and diabetics
are more prone to ulcerations, holes in the skin. Infections can
set in easily and grow very serious. Foot infections are the most
common reason people with diabetes are hospitalized. In some
cases, amputation is required. Diabetics must learn to take very
good, careful care of their feet.
Erythrsma: This is caused by corynebacteria. Erythrasma occurs
mainly in obese elderly or diabetic patients and is characterized by
red or brown scaling patches in the skinfolds, especially webs of
the feet. Clients may complain of itching, burning or discomfort,
as well as an unpleasant smell to the feet. Refer to a physician.
Gout: This is characterized by painful joints, especially in the big
toe. Gout is a rheumatic disease that results from deposits of uric
acid crystals in connective tissue, joints, or both. These needle-like
deposits lead to inflammatory arthritis, which causes swelling,
redness, heat, pain and stiffness in the joints.
Hammer toe: These form when the foot muscle weakens,
shortening tendons, which retract the toe, making it curl under
the foot and creating a bump at the joint on top of the toe.
Hammertoes can become sore and cause problems walking or
finding comfortable shoes. Hammertoes may be accompanied by
sores on the bottoms of the feet and tops of the toes. Hammertoes
have a genetic component, running in some families, although
wearing shoes that are too short can also cause hammertoes.
Hammertoes can be straightened by surgery.
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●● Ingrown nails: Nails with corners or sides that dig into the soft
tissue of nail grooves called ingrown toenails. They may lead to
redness, irritation and swelling. All toes may be affected, but the
big toe is most likely to suffer from ingrown nails. Ingrown nails
may be caused by improper trimming of nails, heredity, crowding
of toes into shoes, and injury to the root cells at the base of the
toe, but may also have a genetic component, running in families.
Ingrown toenails may return to the same toe repeatedly.
●● Onychomycosis: Also known as fungal nails, onychomycosis
is characterized by a slow change in the appearance, color and
thickness of the toenail. The condition is caused by a fungal
infection underneath the surface of the nail plate. As infections
grow, they become more obvious, darker and may smell
unpleasant. Fungal infections can spread to other parts of the body,
and be aggravated by secondary bacterial or yeast infections.
People with chronic conditions, such as diabetes or circulatory
problems, are more susceptible to fungal nails.
●● Ulcers: Sores that do not heal are called ulcers. The leading
cause of foot ulcers is nerve damage (peripheral neuropathy),
often related to diabetes. Pressure on the sole of the foot, repeated
rubbing against the foot, or injury may cause an ulcer.
●● Warts: Small, hard, sometimes-painful areas found on the skin of
the foot, commonly on the balls of the feet, are warts. They may be
single or form in clusters, called “mosaic warts.” Warts are caused
by a viral infection and can be spread easily. Plantar warts form on
the bottom of the feet and may go away without treatment.
Proper care and attention to the feet is important to good health. Refer
your client to his or her doctor if you observe any of these warning
signs:
●● Redness.
●● Swelling.
●● Warmth.
●● Pain.
●● Slow healing.
●● Dry cracks.
●● Bleeding corns or calluses.
●● Tenderness.
●● Loss of sensation.
To lower the risk of conditions like fungal nails, tell your client to:
●● Avoid walking barefoot on shower floor surfaces or locker rooms.
●● Regularly clean and inspect the feet.
●● Keep feet dry (dry the feet thoroughly with a towel after washing
with soap and water).
●● Change shoes, socks and hosiery at least every day.
●● Wear shoes that fit well and allow air through the material of the shoe.
●● Wear synthetic socks rather than cotton or wool to keep the foot dryer.
●● Keep toenails clipped straight across, not beyond the tip of the toe.
Maintaining health and safety
Working with chemicals in the salon requires special safety measures
that vary according to the particular chemical or combination of
chemicals. All substances are toxic, or poisonous, at a certain dose or
exposure level. Protecting your client and your own body from contact
with chemical substances or processes is absolutely necessary to
maintain good health and safety in the workplace.
Keeping chemicals out of the body
Chemicals are able to enter the body in three main ways:
●● As inhaled vapors.
●● Absorbed through the skin.
●● Ingested (eaten).
Block these routes to lower your risk of exposure to toxic chemicals.
Information on material data safety sheets (MSDS; see below) warns
of possible routes of entry for each product, short-term (acute) and
long-term effects of overexposure, and warning signs or symptoms to
be concerned about, including sleepiness or fatigue, headaches, nausea,
nosebleeds, tingling of the extremities, scratchiness or swelling, among
other symptoms.
Lower your risk of injury by knowing which products emit toxic fumes
that are dangerous to breath, or which should not come in contact with
the skin. Wear gloves whenever mixing or preparing formulas and
whenever recommended by the MSDS.
Here are some other tips for reducing risk:
●● Keep product containers closed so they cannot release vapors into the
air you’re breathing. Use covered wastebaskets or garbage cans and
avoid mixing waste materials. Empty the waste container frequently.
●● Spraying chemicals from aerosol containers produces a fine mist
– tiny droplets of the chemical that evaporate into the air and can
be inhaled. The longer mists stay in the air, the more likely they
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are to be hazardous. Pump sprayers produce larger droplets, which
cannot be inhaled as easily.
Volatility refers to a material’s ability to evaporate easily. All liquids
evaporate to form vapors. Some vapors are dangerous to inhale.
Keep areas well ventilated and avoid inhaling dangerous fumes.
Odors do not indicate degree of safety or danger of a vapor, but can
help alert you to the existence of a vapor. Hazardous chemicals do
not always smell bad.
Dust masks are unable to protect against vapor molecules, which
are many times smaller than dust particles. Some masks can protect
against mists. Masks are accompanied by information describing
their effectiveness. Dust masks lose effectiveness with increased
time used, and should be thrown away at the end of the day.
Eating and drinking in the workplace too often leads to the ingestion
of salon chemicals. Drinks in cups easily attract dust and powdery
substances. Hot liquids will even absorb vapors from the air. Always
keep food and drinks away from salon products and wash hands
between work periods and breaks.
Protect the eyes: Many common salon chemicals can cause severe
and permanent eye damage. Wear safety glasses and provide them
for your client when there is any possibility that a chemical may
get in the eyes. Protect your client’s eyes during facial treatments
and scalp treatments.
Wearing contact lenses in a salon can be dangerous because vapors
collect on the surface of soft contact lenses, which can injure the eye.
Toxicity
In most cases, the dosage is the most critical factor determining
whether a chemical will be an acute (short-term) or a chronic (longterm) toxicant. Almost all chemicals can be acute toxicants if taken
in sufficiently large doses. The way the toxicity is expressed and the
organs it targets are often different for acute and chronic toxicity. The
toxicity of a substance depends on many factors, including:
●● Type and form of chemical.
●● Dosage and length of time over which dosage occurred.
●● Exposure route (type of exposure).
Page 12Cosmetology.EliteCME.com
●● Amount of absorption.
●● Individual differences.
●● Presence of other chemicals.
A range of toxic effects may occur, which are typically categorized
according to the location or locations of the toxic effect. If it occurs in
only one location, the site is referred to as the target organ. When toxic
effects occur at multiple sites, it is referred to as systemic toxicity.
Systemic toxicities include:
●● Acute toxicity occurs almost immediately (hours/days) after an
exposure.
●● Subchronic toxicity results from repeated exposure for several
weeks or months.
●● Chronic toxicity represents cumulative damage to specific organ
systems and takes many months or years before the damage is
recognized.
●● Carcinogenicity, a complex multistage process of abnormal cell
growth and differentiation that can lead to cancer.
●● Developmental toxicity pertains to adverse toxic effects to the
developing embryo or fetus (results from exposure to parent).
●● Genetic toxicity (somatic cells) results from damage to DNA
(known as mutagenesis).
Many salon chemicals are xenobiotics (chemicals foreign to the body),
which can cause toxicity by multiple mechanisms. Some compounds
are toxic on their own; others must be metabolized (changed
chemically within the body) before they cause harm to the body. Many
xenobiotics harm specific target organs. Others chemicals damage any
tissue with which they come into contact. The target organs affected
vary depending on dosage and type of exposure.
The form of a chemical is closely associated with its toxicity. Exposure
route is also important in determining toxicity. Some chemicals are
highly toxic by one route but not by another, varying due to differences
in absorption and distribution throughout the body. Additionally,
some chemicals are easily absorbed and others are not. A major factor
determining whether a toxicant will damage cells is its degree of lipid
solubility. Lipid-soluble chemicals easily penetrate cell membranes.
Once toxicants enter the body, they may be stored in the body or
distributed throughout the body through the circulatory system. Two
types of metabolism (also known as “biotransformation”), called
“detoxification” and “bioactivation,” also influence toxicity. In
detoxification, a xenobiotic is converted to a less toxic form, but may
damage an organ in the process, while in bioactivation, a xenobiotic is
converted to a more toxic form. The location of the toxic chemicals and
the process of metabolism determine where toxicity occurs in the body.
Xenobiotics may target organs, blood or other body tissues, damaging
them and affecting their function. Some common types of damage are:
●● Dermal (skin) toxicity results from direct contact with the skin or
internal absorption. Effects range from mild to severe, and include
temporary to permanent changes, including hypersensitivity and
skin cancer. Dermal corrosion may result from skin exposure to
sodium hydroxide (lye) and other common chemicals.
●● Eye toxicity results from direct contact or internal distribution to the
eye. Acids and strong alkalis may cause severe corneal corrosion.
●● Hepatotoxicity is toxicity to the liver, which is highly susceptible
to xenobiotics because of its supply of blood and its role in
metabolism.
●● Nephrotoxity is toxicity of the kidney, also highly susceptible
to toxicants because of its ample blood supply and its filtering
function. It strains out toxins that are then concentrated in the
kidneys.
●● Immunotoxicity is toxicity of the immune system, which
takes the form of hypersensitivity (allergy and autoimmunity),
immunodeficiency, and uncontrolled growth or mutation (leukemia
and lymphoma).
●● Neurotoxicity is damage to the central nervous system (brain and
spinal cord) and the peripheral nervous system (nerves outside the
central nervous system).
●● Reproductive toxicity involves toxicant damage to the male or
female reproductive system.
●● Respiratory toxicity relates to the upper and lower respiratory
system, and can include pulmonary irritation, asthma/bronchitis,
reactive airway disease, emphysema, allergic alveolitis, fibrotic
lung disease, pneumoconiosis, and lung cancer.
OSHA and MSDS
To ensure chemical safety in the workplace, information must be
available about the identities and hazards of the chemicals. OSHA’s
Hazard Communication Standard (HCS) requires the development
and dissemination of such information. All employers with hazardous
chemicals in their workplaces must have labels and material safety
data sheets (MSDS) for their exposed workers, and train them to
handle the chemicals appropriately.
A material safety data sheet is a fact sheet developed by manufacturers
describing the chemical properties of a product. Material safety data sheets
include brand-specific information, such as physical data (solid, liquid,
color, melting point, flash point, etc.), health effects, first aid, reactivity,
storage, handling, disposal, personal protection and spill/leak procedures.
As required by the Occupational Health and Safety Administration
(OSHA), the target audience for information in an MSDS is the
occupation worker who may be exposed to chemicals at work.
How to read an MSDS
A material safety data sheet is written by the company that creates a
chemical or a company that blends different chemicals into a chemical
product. MSDS do not have a standard format. Although the federal
government requires MSDS to contain certain information, producers
of hazardous material may present this information in their own
format. The original suggested OHSA format had 10 sections. The new
suggested ANSI format has the 15 sections described below.
Some of our MSDS come from manufacturers in other countries.
Although these documents still satisfy U.S. requirements, they may be
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more directed toward the requirements of another government. Clerical
difficulties account for much of the variation in an MSDS. Some
manufactures have made an investment in well-written, graphically
enhanced and computer readable MSDS. Many others have not.
Only chemicals that are considered hazardous by OSHA are required
to have a MSDS. Many manufactures will create a MSDS for a
non-hazardous chemical, but these are being discouraged. This
concept may also be noted in the components section when only
some of the ingredients are identified and the remainder listed just as
nonhazardous.
The following are the 15 sections recommended by ANSI (formerly
the American National Standard Institute):
1. Chemical product and manufacturer identification: The
name that should appear on the chemical’s label and a name and
address for the manufacturer. Other forms of identification may
be noted, such as a chemical family, synonyms, formula or trade
name. There might also be a product or catalog number that may
be critical to distinguish between different grades or mixes of the
same chemical.
2. Composition: Information on ingredients. Only the hazardous
ingredients need to be identified, down to 1 percent for a
hazardous chemical and 0.1 percent for a chemical considered to
cause cancer. Exposure limits are usually listed here.
3. Physical data: Measurements obtained by standardized tests.
Common parameters like color and appearance will help
Page 13
identify the product and bring attention to a chemical that may be
decomposing. Boiling point, vapor density and evaporation rate
will indicate how easily the chemical may become an inhalation
exposure. Odor then becomes a detection method for this exposure.
4. Firefighting measures: What to use to extinguish this chemical
should it start to burn and also special hazards when the chemical
burns, such as the release of toxic smoke. Flash point and
flammability limits directly determine the classification for fire hazard.
5. Hazardous identification and first aid measures: The health
hazards for this specific chemical and what to do if exposed. Just
as important are the conditional words, such as “may cause” vs.
“will cause.” Also note the route of entry for an exposure. That
is, a health effect may be caused if the chemical is inhaled or
swallowed (ingested) but not by skin contact, for example. Also
note the target organ mentioned, that is, the part of the body that
will experience these adverse health affects and that may seem
unconnected to the route of entry. For example, alcohols absorbed
through the skin may damage the liver and central nervous system.
The symptoms of overexposure mentioned in this section are,
along with odor, first warning signs that there is a problem.
6. Stability and reactivity: Unstable chemicals will form new
chemicals out of themselves and atmospheric ingredients in
uninitiated reactions. This unintended reaction might generate
a health risk, such as the release of energy, or may lead to the
creation of a new chemical with very different potential hazards
than the original. Conditions to avoid relate to specialized storage
conditions that should be used to inhibit unstable chemicals. A
shelf life, reaction inhibitor or hazardous decomposition products
may be mentioned.
7. Accidental release measures: Spill clean-up materials, techniques
or precautions.
8. Handling and storage measures: Types of containers, special
storage conditions, and chemical incompatibilities. The most
common chemical segregation issues are:
○○ Segregate reactives from flammables and combustibles.
○○ Segregate acids (low pH) from caustics (high pH).
○○ Segregate corrosives (both acids and caustics) from flammables.
○○ Segregate oxidizers from everything.
9. Exposure controls/personal protection: Recommended
engineering controls, such as a fume hood, as well as the correct
eye protection, gloves and other PPE (personal protective
equipment. Pay attention to the specific glove material (rubber
vs. nitrile, for example). A glove resistance chart can be found in
many supply catalogs or from the link: http://www.cdc.gov/od/ohs/
manual/pprotect.htm.
10.Toxicological information: The results of tests on animals or
documented case studies for the chemical or for its components.
This information is directed at medical or occupational health
specialists. Certain thresholds in standardized toxicological tests
are used to establish warning terms such as “toxic” vs. “extremely
toxic.” Specific forms of toxicity are also noted here and may
include carcinogenicity (ability to cause cancer).
11. Ecological information: The potential impacts of this chemical
once released into the environment. Many chemicals have very
different health effects on plants and other animals. Ecotoxicidity
data may include information on acute and chronic toxicity to
fish and invertebrates, or plants and microorganism toxicity.
Characteristics that might be used to assess a spill of this chemical
might be noted, such as soil mobility, bioaccumulation or photolytic
stability.
12. Disposal considerations: Usually just a general reference to
disposal according to local, state or federal regulations. Many
chemicals that may be hazardous will become nonhazardous with
use. State regulations require that companies identify, segregate and
properly dispose of any chemicals defined as “hazardous waste.”
13.Transport information: Packaging and labeling requirements
based on the U.S. Department of Transportation shipping tables.
14. Regulatory information: Notation if this chemical is on a list of
chemicals specifically covered by an OSHA or EPA regulation.
Even though a chemical may be listed, the regulation may only be
in effect at a certain RQ (reportable quantity) or TPQ (threshold
planning quantity).
15. Other information: Open to any additional information, such as
references or MSDS revision dates.
Health risks in occupational use of chemicals
A note about labeling: Don’t confuse “organic” or “natural” chemicals
with those that are benign. Organic chemicals contain carbon, but are
no more safe or dangerous than any other chemicals because of it.
Products described using words such as “nontoxic” or “natural” still
may have significant risks associated with their use.
As a result of carcinogenicity findings years ago, the use of some
coloring ingredients was discontinued in the 1970s. Many are still
concerned about the potential risks of permanent or oxidative dyes for
hair stylists and clients.
A review of research findings published in 2008 in the medical journal,
Lancet Oncology , recently reassessed the carcinogenicity of some
chemicals found in oxidation dyes and organic dyes, suggesting
a possible risk of occupational exposure in working with these
chemicals. One analysis showed a 10 percent increase in relative risk
of non-Hodgkin lymphoma in women who have used hair dyes and a
30 percent increase in women who started using hair dyes before 1980,
compared with non-users.
Epidemiological studies on cancer in hairdressers and barbers show a
small, but consistent, increase in the risk of bladder cancer reported in
male hairdressers and barbers, reaffirming occupational exposures of
hairdressers and barbers as “probably carcinogenic to humans.”
Page 14Cosmetology.EliteCME.com
ANATOMY AND CONDITIONS OF THE SKIN, HAIR, AND NAILS
Final examination questions
Select the best answer for each question and mark your answers on the Final Examination Answer Sheet found on page 25 or complete your test
online at Cosmetology.EliteCME.com
1. Pacinian corpuscles are cells that attach themselves to antigens
that invade damaged skin and alert the immune system to their
presence.
¨¨ True  False
2. The stratum corneum is the outermost layer of the epidermis.
¨¨ True
 False
3. Collagen in skin acts very much like metal rods that are laid down
in concrete to support buildings and bridges.
¨¨ True
 False
4. It is important to maintain a proper pH to keep the stratum
corneum healthy.
¨¨ True
 False
5. Seborrheic dermatitis is more commonly known as dandruff.
¨¨ True
 False
Cosmetology.EliteCME.com
6. Cold sores or fever blisters are caused by the herpes simplex I
virus, and are contagious.
¨¨ True
 False
7. In women, childbirth, crash dieting, emotional stress and shock
can cause greater than normal hair loss.
¨¨ True
 False
8. Trichoptilosis is the formal term for brittle hair.
¨¨ True
 False
9. Nail growth from the root to the free edge usually takes about a
year for fingernails and about six month for toenails.
¨¨ True
 False
10.OSHA requires manufacturers to provide material safety data
sheets for all products, regardless of whether they are considered
hazardous.
¨¨ True
 False
Page 15
Chapter 2:
Reporting Your Income to the Internal
Revenue Service
3 CE Hours
By: Staff Writer
Learning objectives
ŠŠ
ŠŠ
ŠŠ
ŠŠ
ŠŠ
Know the benefits of filing a correct tax return.
Understand your federal income tax responsibilities.
Identify your worker classification.
Learn how to report income.
Know how to identify business expenses.
ŠŠ Know the differences between an employee and an independent
contractor.
ŠŠ Recognize your responsibilities as a shop owner or employer.
ŠŠ Understand what is considered income.
Introduction
Whether a shop owner, an employee, or a booth renter (independent
contractor), you need to know your federal tax responsibilities, including
how to report your income and tips you receive from your customers.
The most common forms of business are the sole proprietorship,
partnership, and corporation. Your form of business determines which
income tax return form you have to file. Publication 583, Starting a
Business and Keeping Records, available free from the IRS, can help
you decide.
The purpose of this publication is to describe some of the Federal tax
responsibilities that owners and workers must address each day. As a
shop owner you can elect to structure your business in different forms.
You can choose to operate your business as a sole proprietorship,
partnership, or as a corporation. Your business may have employees
who work for you or you may decide to operate without employees.
Another common arrangement is renting space to another individual who
operates an independent business. This is commonly referred to as a booth
renter and will be discussed later in this publication. It doesn’t matter
which business structure you choose; there are basic principles that do not
change. Income received in the course of your business is taxable income
and must be reported on the appropriate income tax return form.
If you operate your business without employees, where you are the
only worker, then your federal tax responsibilities would be limited to
reporting your income earned (including tip income) and expenses on
the appropriate tax form. For example, a sole proprietorship would file
Form 1040, using Schedule C to report business income and expenses
and Schedule SE to report Self-Employment tax. Once you decide to
hire workers you must make a determination if they are your employees
or if they will operate their own independent business (booth renters).
Example:
Lynette wanted to buy new stylist chairs. She did not have the funds
to purchase the equipment, so she went to the bank and applied for a
loan. Lynette submitted her prior and current year tax returns. Lynette
was denied a loan because the bank determined that she did not have
adequate income. Lynette reviewed her income tax returns and realized
that she had not included her tip income in her gross receipts on her
Schedule C. Based on the additional income reported, Lynette was then
able to qualify for the loan.
Social Security benefits
The benefits you receive from Social Security are calculated on the
total combined earnings that have been recorded under your Social
Security number (SSN). Correctly reporting all of your income,
including tips, will determine how much Social Security is paid into
your account.
Social Security is not only for retirement purposes. The benefits also
cover individuals who are injured or become disabled. If something
happens to you, your spouse and your children can receive benefits
based on your reported earnings.
If you are an employee, based upon the amount of wages earned
and tips reported, your employer provides matching funds for Social
Security and Medicare taxes. If you are a self-employed person, you
are responsible for reporting and paying self-employment tax (which is
your Social Security and Medicare taxes) by completing Schedule SE.
Who is an employee?
Simply stated, an employee is an individual who works at the control
and direction of another. It is important to remember that as the
employer you do not have to control the worker all of the time, you
simply have to have the right to control. The following questions are
helpful in determining if someone is your employee or an independent
contractor:
●● As the owner, do you establish the hours the shop is open?
●● Who makes the determination regarding who works specific shifts?
●● Do the workers purchase their own supplies with their own money?
●● Who determines the prices charged to customers?
●● Do the workers each set their own appointments?
●● Who is responsible for expenses, such as insurance, advertising, etc.?
These questions are not all inclusive, but they will provide insight as
to whether you are their employer. If you give extensive instructions
as to how, when, or where to do the work and where to purchase the
supplies, then more than likely you are the employer and the worker
is your employee. For additional information, see Publication 1779,
Requirements to Determine Independent Contractor or Employee
Status.
Page 16Cosmetology.EliteCME.com
Shop owner/employer tax responsibilities
As an employer, federal law requires you to withhold taxes from your
employees’ paychecks. Depending on the wages, you must take out of
your employees’ paychecks certain amounts for federal income tax, social
security tax, and Medicare tax. You must then pay any liability for the
employer’s share of social security and Medicare taxes. This portion, your
share, is not withheld from employees. You may also be required to pay
unemployment (FUTA) taxes on these wages. In addition to reporting all
taxable income on the appropriate income tax form, you would also have
the responsibility for issuing Form W-2, Wage and Tax Statement.
The wages paid, along with the taxes withheld, are reported on
a quarterly basis by filing Form 941, Employer’s QUARTERLY
Federal Tax Return. You may also be required to file an annual form
to pay Federal unemployment taxes. This is done by filing Form 940,
Employer’s Annual Federal Unemployment (FUTA) Tax Return. Form
W-2 is furnished to employees after the close of the calendar year, but
no later than January 31st.
Booth renter
A booth renter is someone who leases space from an existing business
and operates their own business as an independent contractor. As a
booth renter, or independent contractor, you are responsible for your
own record-keeping and timely filing of returns and payments of taxes
related to your business.
Note: The lease agreement by itself does not make the booth renter a
self-employed person.
Indications that you are an independent contractor include, but are not
limited to:
●● Having a key to the establishment.
●● Setting your own hours.
●● Purchasing your own products.
●● Having your own phone number and business name.
●● Determining the prices to be charged.
If these factors are not present, then you are likely an employee of the
business who is providing the space to you. If the above factors are
present, then as an independent contractor you would be responsible
for your federal taxes. Your tax responsibilities would include:
●● Reporting all income (including tips) on the appropriate income tax
return form, such as Form 1040, using Schedule C or Schedule C-EZ.
Social Security and Medicare Taxes are reported on Schedule SE.
●● As a booth renter you must issue Form 1099-MISC for business
rent paid of more than $600 or more to non-corporate landlords
each year.
●● Issue Form 1099 MISC or W-2 to workers you hire or employ.
As a booth renter, or independent contractor, you may need to make
estimated tax payments during the year to cover your tax liabilities.
This is because as a booth renter (independent contractor), the business
does not withhold taxes from your pay. Estimated tax is the method
used to pay tax on income that is not subject to withholding, such as
earnings from self-employment you receive as a booth renter.
Estimated tax payments are made each quarter using Form 1040-ES,
Estimated Tax for Individuals. For additional information regarding tax
withholding and estimated tax, see Publication 505, Tax Withholding
and Estimated Tax.
If you hire others to work for you it is possible that these workers would
be your employees. As a booth renter you can hire others to work for you
as your employees. If you have employees in your business, you would
be required to deduct from their pay social security, Medicare and federal
income taxes. This would require you to file quarterly Forms 941, as well
as an annual Form 940. You would also be required to file Forms W-2 for
each employee who worked for you during the calendar year.
Independent contractor
Independent contractors may provide their services at several different
locations. They are always in control of their hours, the fees they
charge, and the products they use. They are self-employed.
Example
Bonnie is a manicurist and esthetician who has a business contract
with two large salons where she provides her services. In her contracts,
she is provided with a workstation for which she pays $450 per month
to each salon. She keeps her own appointment book and sets her own
hours of operation at her convenience. She also provides her own tools,
nail polish supplies, and makeup. Bonnie handles her own monetary
receipts from customers and is responsible for filing and paying tax on
her income and tips. Bonnie does not receive a Form W-2 from the salon
because she is an independent contractor (self-employed).
Reporting income
The money you receive from your work, whether it is wages,
commissions, tips, sales, or rent and whether paid by cash, check, and
charge or bartering, is taxable. All income is taxable unless specifically
excluded by the Internal Revenue Code.
You must report all your income on your tax return, including tips. If
you are an employee and receive tips, you must report that amount to
your employer. If you are a self-employed salon owner, booth renter
or independent contractor, all income received, including tips, must be
reported on your federal income tax return. Whether you prepare your
own tax return or pay a tax preparer, you need to know the tax law
so you can file an accurate tax return. Internal Revenue Code Section
61 states: “Gross income means all income from whatever source
received.” In the case of workers in the cosmetology industry, taxable
income includes such payments as wages, fees, commissions, retail
sales, rent/lease payments, tips, and bartering.
Examples of reportable income
●● Wages — Money paid to you as an employee.
Cosmetology.EliteCME.com
●● Fees – Payments you receive from customers for services you
perform as a self-employed person.
●● Commissions – Payments you receive for products sold, or
as a percentage of fees for services (i.e., pay agreements and
commissions).
●● Retail sales – Sales of merchandise or other products such as
brushes, shampoo, makeup, etc.
●● Rent/lease payments — Payments the salon owner receives for
space rented.
●● Tips – Gratuities received from clients in the form of cash,
charges, and nonmonetary payments.
●● Bartering – Bartering is an exchange of one taxpayer’s property
or services for another taxpayer’s property or services. The fair
market value of property or services received through barter is
taxable income (i.e., if a barber agrees to give an accountant a hair
cut in exchange for tax return preparation, the fair market value of
the hair cut is taxable to the accountant, and the fair market value
of the tax return preparation is taxable to the barber).
Page 17
Tips
As previously mentioned, all income is taxable income and tips are
income. There is a false belief that tips received are gifts and therefore
not considered income.
Tips are not gifts
A gift is something that is given to you freely, voluntarily, and without
an expectation for any services performed. For instance, it is your
birthday; your customer brings in champagne and cake. This is a gift,
not a tip. If you provide a service to a customer and they pay you more
than what you have stated as your fee, then that additional amount is a
tip and taxable. If the customer pays you at a later date or at a different
location for the service you previously provided, it is still taxable
income. The date and location are irrelevant when the monies paid are
for a service provided.
Tips paid to you in cash, charge, checks, and non-cash (i.e., tickets
to sporting events) are subject to income tax. If you are licensed
and performing a service, these tips are subject to Social Security
tax, also known as the Federal Insurance Contributions Act (FICA).
Students, employees, salon owners, booth renters and independent
contractors earn tips.
How do I treat tips received as an unpaid apprentice or as a
student of a barber/cosmetology school?
While you are an unpaid apprentice or student of a school, the tips you
receive are subject to income tax but not Social Security tax (FICA).
This type of tip income is not reported to the school because you are
not an employee of the school. Report this type of tip income as “other
income” on Form 1040 if you are required to file an income tax return.
Any employee, including paid apprentices who receive tips in excess of
$20 in any given month, must report to their employer all tips received
that month. This must be done in writing and must include your name,
SSN, and the name and place of employment. This report must be done
at least once a month and submitted to your employer no later than the
10th calendar day of the following month after the tips are earned.
An employee who receives tips of less than $20 in a calendar month
does not have to report the tips to his or her employer; however, the tips
must be reported as other income on the employee’s income tax return.
Tip records
You are required to keep records to show the amount of tip income you
received during the year. IRS has created Publication 1244, Employee’s
Daily Record of Tips. This handy publication allows you to record your
tips on a daily basis by completing Form 4070A, which is included in
Publication 1244. This form is given to your employer no later than the
10th calendar day of the following month after the tips are earned. Keep
a record of the amount of “tip-outs” you pay to other employees through
tip sharing, tip pooling, or any other arrangement. It is to your benefit
to have both the names of employees to whom you paid the tips and the
date you paid them.
If you are not a student or an employee, you are a self-employed
person. You may be called a salon owner, a booth renter, independent
contractor or have some other title. As a self-employed person, report
all income including tips on your Schedule C.
Tip income responsibilities for the employer or booth renter
Tips are considered taxable income and are subject to Federal
income taxes. Tips that your employee receives from customers are
generally subject to withholding. Your employees must report tips
they receive to you by the 10th of the month after the month that the
tips are received. The report should include tips that you paid over to
the employee from customers that added the tip to their charged or
debit card receipt and tips that the employee received directly from
customers. You must collect income tax, employee social security
tax, and employee Medicare tax on the employee’s tips. For more
information on the taxation of tips, see Publication 15, Circular E –
Employer’s Tax Guide, available free from the IRS.
Employees are required by law to keep a daily record of all tips
they receive. The IRS furnishes free, Publication 1244, Employee’s
Daily Record of Tips and Report to Employer, which employees can
use to record their tips on a daily basis. Publication 1244 includes
Form 4070, Employee’s report of tips to employer and form 4070A,
employee’s daily record of tips.
If you operate your own business as a sole proprietor or booth
renter, any tips received in the normal course of your business must
be reported in gross receipts, and then reported on the appropriate
income tax form. See Publication 531, Reporting Tip Income, for more
information regarding tip income reporting.
All tips you receive are income and are subject to federal income tax.
You must include in gross income all tips you receive directly from
customers, charged tips paid to you by your employer, and your share
of any tips you receive under a tip-splitting or tip-pooling arrangement.
You can use Form 4070A, Employee’s Daily Record of Tips to record
your tips, or any diary of your choosing. You can also keep copies of
documents that show your tips, such as customer receipts and credit
card slips. Publication 1244 includes Form 4070, Employee’s Report
of Tips to Employer.
Tips to Employer and Form 4070A, Employee’s Daily Record of Tips,
available free from the IRS. You can use an electronic system provided
by your employer to record your daily tips. If you do, you must receive
and keep a copy of this record.
Tip Rate Determination and Education Program (TRD/EP)
Employers may participate in the Tip Rate Determination and
Education program. The program consists of various voluntary
agreements designed for specific industries where tipping is customary.
There is one designed specifically for this industry.
TRAC, Tip Reporting Alternative Commitment, has characteristics
unique to the Cosmetology and Barber industry. The IRS developed
this program to encourage voluntary compliance with tip income
reporting through outreach and education and using enforcement
actions as a last resort.
Business expense reporting
There are many kinds of business expenses. It is important to keep
track of all of them, because they may reduce the amount of tax you
have to pay.
Deductible business expenses
To be deductible, an expense must be:
●● Ordinary – One that is common and accepted in your trade or
business.
●● Necessary – One that is helpful and appropriate for your trade or
business.
Some common business expenses are:
●● Utilities.
●● Employee salaries.
●● Trade association dues.
●● Rental expenses.
●● Supplies – Salon supplies for client use (not sold for retail) such as
perms, papers, colors, and shampoos.
●● Continuing education – A class that enhances your current business
knowledge.
An expense does not have to be crucial to your business to be deductible.
Page 18Cosmetology.EliteCME.com
Deducting cost of goods sold (COGS)
Cost of goods sold (COGS) is a formula used to calculate the cost of
retail products or merchandise sold during the year. The formula is as
follows:
Beginning inventory – Items that you have on hand for resale on the
first day of the year.
Plus
Purchases – Items that you buy for resale during the year.
Minus
Personal use – Items purchased for resale but used personally during
the year.
Minus
Ending inventory – Items that you have on hand for resale on the last
day of the year.
Equals
Cost of goods sold
Not all expenses incurred are deductible. In fact, you should be aware
that there are a number of abusive tax schemes, such as the homebased business tax scheme. An abusive tax scheme is any investment
plan or promotion that claims to allow a person to deduct what would
normally be considered a personal expense. As always, a true business
purpose must exist before claiming any business expense.
Deducting business expenses
Generally, expenses are deducted in the year they are paid. If you
borrow money or use a credit card to make your business purchases,
regardless of when the loan or credit card is repaid, the business
expense is deductible in the year purchased.
Reporting business expenses
If you are an employee, your deductible business expenses are listed
on Form 2106, Employee Business Expenses. The total is carried
forward to Schedule A, if you itemize. If you do not itemize, you will
not be able to deduct your employee business expenses.
Note: If your standard deduction exceeds the amount of your allowable
Schedule A deductions, the standard deduction amount should be used
because it is more beneficial to you.
If you are a self-employed salon owner, booth renter, or independent
contractor, your deductible business expenses are listed on part two of
Schedule C.
Record keeping
Record keeping is any system you use to keep track of and document
all items of income and expenses.
You want to keep good records for preparing your income tax return
and for budgeting purposes. There are many deductions and tax credits
for which you may qualify that will lower your tax. If you do not keep
good records, you may not have verification to claim your expenses.
There are many reasons why you need to keep good records. The most
important reasons are listed below:
●● To monitor your business success
You will be able to answer questions such as: How much is my
business earning each week? What were my expenses last week,
month, or year? In addition, good record keeping enables you to
identify changes you need to make in your business to be more
successful. For example, if you were to eliminate unwanted services
or products that did not sell, you could increase your profits.
●● To identify your sources of income
You may receive money from many sources. Good record keeping
helps you identify and separate business and non-business income
and taxable and nontaxable income. For example, good records
will allow you to distinguish between the $500 birthday gift that
you deposited, which is not taxable, from the $500 tip income you
deposited, which is taxable.
●● To identify deductible expenses
Regardless of your employment status, you may have deductible
expenses that could reduce your taxable income. A good record
keeping system will help you to identify and document these
deductible expenses throughout the year. Without an accurate record
keeping system, you risk losing the benefit of a business deduction.
●● To accurately prepare your tax return
A record keeping system supports the income, expenses, and
credits you report on your income tax return and promotes
accurate return preparation. Without good record keeping, you
may overlook taxable income, deductible expenses, or tax credits
to which you are entitled.
●● To support income, expenses, and credits reported on your
tax return
You must keep records to support all items shown on your income
tax return. If the IRS examines any of your tax returns, you may be
asked to explain or verify items you reported. If you are unable to
present the required information, you may be subject to payment
of additional taxes and penalties.
Cosmetology.EliteCME.com
Types of records you should keep
You should keep records for any items you have listed on your tax
return. It is strongly recommended that you keep business and personal
funds separate. Maintaining a separate bank account for your business
is one way to do this.
Some examples of business records are:
●● Business income records.
●● Bank deposit slips and bank statements.
●● Credit card charge slips.
●● Appointment book/calendar.
●● Receipt books.
●● Form(s) 1099-MISC received.
●● Business expense records:
●● Invoices.
●● Receipts.
●● Cancelled checks.
●● Sales slips.
●● Credit card receipts.
Your supporting documents should show the amount paid and how
it relates to your business. You must provide proof (i.e., supporting
documents) that the purchase was for business use only.
Keeping your records
There are no specific guidelines for maintaining your records;
however, a good record keeping system should be easy to use,
understandable, reliable, accurate, and consistent.
You should select a record keeping system and accounting method
that is suitable for your business to allow you to determine your
income and deductible expenses. You can use something as simple as
a notebook to record taxable income as it is received and deductible
expenses as they are paid.
The manner in which you store your records is up to you – a file
cabinet, shoebox, or other type of container. What’s important is
that you organize the documents by date and type of income and
expense. You may want to separate deductible business expenses
into categories, such as rent, utilities, insurance, advertising, and
professional publications. No matter how you keep your records, they
should be organized and easy to find.
Keep all records until the statute of limitations expires for that
particular tax return. Generally, the statute of limitations expires
Page 19
three years after the return becomes due or is filed, or two years from
the date the tax is paid, whichever is later. Keep all employment tax
records for at least four years after the tax return becomes due or is
filed or two years from the date the tax is paid, whichever is later.
Employment taxes are discussed in the chapter, “What are my federal
tax responsibilities.”
Note: Major purchases, such as buildings and equipment, may have
special record keeping requirements. Please refer to Publication 946,
How to Depreciate Property, for additional information.
Consequences of filing an incorrect tax return
Filing accurate tax returns and paying taxes when due is the law.
Penalties are assessed for noncompliance with tax laws.
Consequences of not filing an income tax return on time
If you are an employee, employer or self-employed person and you fail
to file your personal income tax return or employment tax return by the
due date, including extensions, you may be subject to the failure-to-file
penalty. The failure-to-file penalty will be assessed at 4½ percent of
the unpaid tax for the first month the penalty applies and an additional
4½ percent for each additional month or fraction of the month that
the return remains unfiled, not to exceed 22½ percent of the tax due.
Minimum penalty is the lesser of 100 percent of the tax due or $100.
Note: Percentage figures may be subject to change.
Penalties for late filing
If you are an employee, employer or self-employed person and you
fail to fully pay your income tax liability or your employment tax
liability by the due date of your return, the failure-to-pay penalty may
be assessed. The failure-to-pay penalty is ½ of 1 percent of the unpaid
tax. This penalty will be assessed each additional month or fraction of
a month until the tax is paid, not to exceed 25 percent of the tax.
Estimated tax payments
If you are an employee or self-employed person and you did not pay
enough tax either through withholding or by making your estimated
tax payments, you will have an underpayment of tax. Based on this
underpayment, you may be assessed a penalty.
Failure to file an income tax return
If you fail to file an income tax return or employment tax return when
required, the IRS may file a “substitute for return” on your behalf,
without crediting you with the exemptions, deductions, or credits of
which you may be entitled. You may also be subject to additional
penalties and interest as described above.
Consequences for employers who fail to make timely Form 940
and Form 941 deposits
Penalties may apply if you do not make the required deposits,
are late making deposits, make deposits for less than the required
amount, or if you do not use Electronic Federal Tax Payment System
(EFTPS) when required.
For any amounts not properly or timely deposited the penalty rates are:
●● 2 percent – Deposits made 1 to 5 days late.
●● 5 percent – Deposits made 6 to 15 days late.
●● 10 percent – Deposits made 16 or more days late. The penalty
also applies to amounts paid within 10 days of the date of the first
notice the IRS sent asking for the tax due.
The penalties do not apply if any failure to make a proper and timely
deposit was due to reasonable cause and not to willful neglect.
Note: Penalties and interest assessed on tax and penalties are not
deductible on your tax return.
Federal tax responsibilities
Your federal tax liability will be based upon your worker classification.
The tax system is a pay-as-you-go system.
As an employee, you will receive a Form W-2, Wage and Tax
Statement, from each employer you have worked for during the
year. Employers issue these forms in January of the following year.
Form W-2 combines all wages and reported tips. It shows the amount
of federal taxes withheld and paid throughout the year. Taxes are
withheld based upon how you completed your Form W-4, Employee’s
Withholding Allowance Certificate. Tax withheld may differ depending
upon the filing status you chose and the number of allowances you
claimed. When you file your federal income tax return, you should
report the income shown on all Form W-2’s.
If you do not report all of your tips to your employer during the year,
you may be required to pay additional income tax, such as Social
Security and Medicare taxes, on any unreported tips when you file
your federal income tax return. A penalty for underpaying your
required taxes during the year may be assessed.
If you are self-employed, you are responsible for filing and paying
all of your own taxes, which include both federal income and selfemployment taxes.
Federal income tax is the tax calculated on the net (or adjusted gross)
income, after all deductions have been taken.
Self-employment tax is comprised of 100 percent of your Social
Security and Medicare taxes.
Note: It is possible to not owe any federal tax but still owe selfemployment tax.
amounts, refer to Publication 505, Tax Withholding and Estimated
Tax. Form 1099-MISC is required to be issued to any person (not a
corporation) to whom you have paid $600 or more during the year,
who is not your employee. If you yourself have received $600 or more
from one person for services you provided, you should also receive
Form 1099-MISC. If you do not receive this form but have received
the income, you are still required to report that income on your return.
Employer’s federal tax responsibilities
If you are an employer, in addition to your own personal tax
obligations, you will have employment tax responsibilities. As an
employer, you are responsible for all of the following:
●● Form 941, which is filed quarterly, shows the amounts that have
been withheld and paid for each employee’s federal income, Social
Security and Medicare taxes. It will also include the employer’s
matching portion of Social Security and Medicare taxes. As the
employer, you must deposit all income tax withheld and both the
employer and employee’s share of Social Security and Medicare
taxes. Refer to Publication 15 for further information.
●● Form 940, the Employer’s Annual Federal Unemployment Tax
return (FUTA) form is filed annually. The tax is paid 100 percent
by the employer. Refer to Publication 15 for specific filing
requirements.
●● Form W-2, reflects total wages paid and tips reported, is filed
annually and is issued to each employee.
●● Form 1099-MISC is required to be issued to any persons (not a
corporation or your employee) to whom you have paid $600 or
more during the year for services provided.
If you are self-employed, you may be required to make quarterly
estimated tax payments based upon your net income and any selfemployment taxes. For help in calculating your estimated payment
Page 20Cosmetology.EliteCME.com
Tax credits
When you file your income tax return, there are many tax credits
to which you may be entitled. This section will focus on the earned
income tax credit and the education credits.
Earned income tax credit (EITC)
EITC is a tax break for people who work but do not earn high incomes.
Those who qualify could pay less federal tax, no tax, or even get a tax
refund.
Qualifying for EITC
You may qualify for EITC if you meet the following:
●● You must have a valid Social Security number (SSN).
●● Your filing status cannot be married filing separate.
●● You must be a U.S. citizen or resident alien all year.
●● You cannot file Form 2555 or Form 2555 EZ.
●● Your investment income must be $3,300 or less.
●● You must have earned income.
Additionally, if you are claiming EITC and you have a child, you must
meet the following:
●● The child must meet the relationship, age, residence, and joint
return tests.
●● If the child being claimed for EITC is the qualifying child for
more than one person, only one person may claim the EITC for
that child. You and the other qualifying person may choose which
person gets the credit. If you cannot agree on who is to file for the
credit, refer to Publication 596 to determine the criteria for unagreed-upon cases.
●● You cannot be the qualifying child of another person and claim
EITC for your child.
If you are claiming EITC and you do not have a qualifying child, you
must meet the following:
●● You must be at least age 25 but under age 65.
●● You cannot be the dependent of another person.
●● You cannot be the qualifying child of another person.
●● You must have lived in the U. S. for more than half of the year.
The advance earned income tax credit (Advance EITC)?
The Advance EITC allows those taxpayers who expect to qualify for
the earned income tax credit (EITC) and have at least one qualifying
child to receive part of the credit in each paycheck during the year the
taxpayer qualifies for the credit.
Receiving advance EITC payments
First, you must determine whether you qualify for advance EITC
payments. To do so, obtain from your employer the Form W-5, Earned
Income Credit Advance Payment Certificate, making sure to answer
the five questions on the back of the form that determine qualification.
If you qualify, complete the bottom part of the Form W-5 and give it
to your employer. Then, based on your income, your employer adds
additional money to your take-home pay in each paycheck.
Note: If your only income is from self-employment, you cannot qualify
for advance EITC payments.
Income limits for claiming EITC
In order to qualify for earned income tax credit, as of 2013, your earned
income and adjusted gross income must be less than:
For 2013, earned income and AGI must be less than:
●● $46,227 ($51,567 married filing jointly) with 3 or more qualifying
children,
●● $43,038 ($48,378 married filing jointly) with 2 qualifying children,
●● $37,870 ($43,210 married filing jointly) with 1 qualifying child, or
●● $14,340 ($19,680 married filing jointly) with no qualifying
children.
Note: Income limits are subject to change.
Cosmetology.EliteCME.com
When you file your tax return (1040 EZ, 1040 A, or a 1040), you can
calculate your EITC by using a worksheet included in the tax form
instruction booklet or you can let the IRS calculate your earned income
credit for you. For more information on the earned income tax credit,
please refer to Publication 596, Earned Income Tax Credit.
Education credits
Education credits are tax credits for students only. You may be eligible
for education credits, depending on your filing status, income level,
and other factors. There are two kinds of education credits:
●● The American Opportunity Tax Credit (AOTC) - now modifies the
existing Hope Credit.
●● The Lifetime Learning credit.
Expenses that qualify for the education credits are based on qualified
tuition and related expenses.
Qualifying for the American Opportunity Tax Credit (AOTC)
The American Opportunity Tax Credit modifies the existing Hope
Credit. The AOTC makes the Hope Credit available to a broader range
of taxpayers, including many with higher incomes and those who owe
no tax. It also adds required course materials to the list of qualifying
expenses and allows the credit to be claimed for four post-secondary
education years instead of two. Many of those eligible will qualify for
the maximum annual credit of $2,500 per student.
The full credit is available to individuals whose modified adjusted gross
income is $80,000 or less, or $160,000 or less for married couples filing
a joint return. The credit is phased out for taxpayers with incomes above
these levels. These income limits are higher than under the existing Hope
and Lifetime Learning Credits.
The AOTC applied to tax years 2009 and 2010 under ARRA. The credit
was extended to apply for tax years 2011 and 2012 by the Tax Relief and
Job Creation Act of 2010. The American Taxpayer Relief Act of 2012
extended the AOTC for five years through December 2017.
The AOTC credit is available to students for four years of
undergraduate education including trade and vocational schools. You
might be entitled to a credit of up to $2,500 of the money you paid out
for tuition or other qualifying expenses.
Here are some of the requirements:
●● The student has not completed the first four years of postsecondary education.
●● The student is enrolled in a program that leads to a degree,
certificate or other recognized education credential.
●● The student is taking at least half of the normal full-time workload
for his/her course of study for at least one academic period,
beginning during the calendar year.
●● The student has no felony drug conviction.
Example:
Phillip is a first-year student at Chicago Barber College, attending
school full time. His tuition costs are $5,800, which includes lab fees
and books. Phillip is a dependent on his parents’ tax return. Phillip
is not entitled to take the Hope credit on his return, but his parents’
may be entitled to take the credit on their tax return for Phillip’s
educational costs.
Qualifying for the Lifetime Learning credit
The Lifetime Learning credit is a tax credit, but unlike the AOTA
credit, there is no limit to the number of years you can claim the credit!
You may be able to claim up to $2,000 of the money you paid out for
tuition or other qualifying expenses.
These are the requirements:
●● The student only has to take one (or more) courses; it’s not based
on workload.
●● It is available for an unlimited number of years.
Page 21
●● The student does not have to be pursuing a degree or any
recognized education credential.
●● The maximum lifetime learning credit increases to $2,000.
About the credits
The education credit cannot be more than the amount of your tax. You
cannot get a refund for any part of the credit that is more than your
tax. Neither the Hope nor the Lifetime Learning credits are “dollarfor-dollar” credits. The amount of credit you qualify for will be based
upon your income. Just because you claim $1,500 in expenses, does
not mean your tax credit is $1,500.
Can the AOTC and the Lifetime Learning credits be claimed in
the same year?
No. If a student qualifies for both AOTC and Lifetime Learning credit
for the same year, he or she can claim either credit, but not both. You
will want to determine which credit gives you the best benefit.
Example:
Lance is taking a hair braiding class so he can offer an additional
service to his clients. This class is not part of a certificate or degree
program from an accredited school. This class qualifies for the
Lifetime Learning credit.
What is e-filing?
E-file is the preferred way of filing your tax return. It is so easy that in
2012, more than 120 million people used it.
Who can participate in e-file?
●● Individual taxpayers.
●● Sole proprietors.
●● Employers.
●● Partnerships.
●● Tax practitioners.
How can I participate in e-file?
●● IRS – E-file using an authorized e-file provider.
●● Free File.
●● E-file through your personal computer.
What tax forms can you currently e-file?
●● 1040.
●● 1040 A.
●● 1040 EZ.
●● 940.
●● 941 – Certain qualified filers may use the 941 program.
●● 1065 – The IRS accepts nearly all related forms and schedules.
●● 29.
What are the benefits of e-filing?
●● Electronic acknowledgement within 48 hours of filing confirming
the IRS has accepted your return for processing.
●● Chances of getting an error notice from the IRS are reduced.
●● There is only a 1 percent error rate on e-filed returns.
●● Receive your refund in half the time of paper filing, even faster
with direct deposit.
To find a list of software companies (authorized providers) or tax
professionals who participate in the e-file program, visit the IRS Web
site at www.irs.gov.
What is Electronic Federal Tax Payment System (EFTPS)?
EFTPS enables individual taxpayers to pay all their federal taxes
electronically including estimated taxes, balance due payments,
installment payments, and estate and gift taxes. Business taxpayers
can pay employment taxes, excise taxes, and corporate income taxes.
EFTPS is easy, fast, accurate and convenient.
Who can use EFTPS?
Any individual taxpayer making more than one tax payment a year
can use EFTPS. Any business taxpayer can use EFTPS for all taxes.
What are the benefits of using EFTPS?
EFTPS offers you many benefits over the traditional paper system:
●● It’s fast – You can make a tax payment in minutes.
●● It’s accurate – Because there are verification steps along the way,
you can check and review your information before it is sent.
●● It’s convenient – EFTPS is available 24 hours a day, seven days a
week via Internet, PC software, or telephone – and can be used to
schedule payments in advance.
●● It’s easy to use – A step-by-step process gives you the information
you need to successfully complete your federal tax payments.
●● It’s secure – EFTPS offers the highest levels of security on the
Internet.
How can I participate in EFTPS?
You can enroll through the Internet at www.eftps.gov or by completing
an enrollment form that is available from EFTPS Customer Service at
1-800-945-8400 or 1-800-555-4477. Once EFTPS receives and verifies
your information, confirmation materials including instructions on how
to obtain your Internet password will be mailed to you within 10 to 15
days after you complete your enrollment. Your personal identification
number (PIN) will also be mailed to you.
Do I have to use EFTPS?
No, you do not have to use EFTPS unless you are a business whose
total deposits for all federal deposits exceed $200,000 during the
calendar year.
Can I schedule payments in advance?
Yes. If you are an individual, you can schedule payments up to 365 days
in advance of the due date. If you are in business, you can schedule
payments up to 120 days in advance of the due date.
How do I know my payment was received?
Every EFTPS transaction receives an immediate acknowledgment
number that can be used as your receipt of the transaction. This
number is used to check status, tracking and to communicate with the
IRS.
Page 22Cosmetology.EliteCME.com
REPORTING YOUR INCOME TO THE INTERNAL REVENUE SERVICE
Final examination questions
Select the best answer for each question and mark your answers on the Final Examination Answer Sheet found on page 25 or complete your test
online at Cosmotology.EliteCME.com
11. Social Security is for retirement purposes only and excludes
benefits when people are injured or become disabled.
¨¨ True  False
15. All income is taxable unless specifically excluded by the Internal
Revenue Code.
¨¨ True
 False
12.Among the factors that determine whether a person is your
employee or an independent contractor is whether you determine
who works specific shifts and the prices that are charged to
customers.
¨¨ True
 False
16. Tips are considered gifts and not taxable income.
¨¨ True
 False
17. An expense must be crucial to your business to be deductible.
¨¨ True
 False
13.A lease agreement by itself makes the booth renter a self-employed
person.
¨¨ True
 False
18. An abusive tax scheme is any investment plan or promotion
that claims to allow a person to deduct what would normally be
considered a personal expense.
¨¨ True
 False
14. Indications that you an independent contractor include having a key
to the establishment and setting your own hours.
¨¨ True
 False
19. A notebook listing income and deductible expenses will not be
acceptable documentation for tax purposes
¨¨ True
 False
Cosmetology.EliteCME.com
Page 23
2015 Continuing Education Course for North Carolina Salon Professionals
Customer Information
All 8 Hrs ONLY
15.
$
00
What if I Still Have
Questions?
No problem, we have several
options for you to choose from!
Online at COSMETOLOGY.
EliteCME.com you will see our
robust FAQ section that answers
many of your questions, simply
click FAQ in the upper right hand
corner or e-mail us at office@
elitecme.com or call us toll free
at 1-866-344-0970, Monday Friday 9:00 am - 6:00 pm, EST.
Three Easy Steps to Completing Your License Renewal
Step 1: Complete your Elite continuing education courses:
99 Review the course materials and complete the final
examination answer sheet.
99 Complete the course evaluation.
99 Submit your final examination answer sheet along with
your payment to Elite online, by fax, or by mail.
Step 2: Receive your certificate of completion.
99 If submitting your course online you will be able to print
your certificate immediately.
99 If submitting your course by fax or mail a certificate will be
e-mailed to you.
Step 3: Once you have received your certificate of completion you can
renew your license online at https://www.nccosmeticarts.
com/userman/useraccounts/login.aspx, or mail in your
renewal. In order to avoid late fees, your CE and license
renewal must be completed on or before October 1.
Board Contact Information:
North Carolina Board of Cosmetic Art Examiners
1207 Front Street, Suite 110
Raleigh, NC 27609
Phone: (919) 733-4117 | Fax: (919) 733-4127
Website: https://www.nccosmeticarts.com/
Elite
Continuing Education
Page 24Cosmetology.EliteCME.com
Cosmetology.EliteCME.com
Page 25
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Page 26Cosmetology.EliteCME.com