Shaving the beard is unlawful, and taking it as an occupation is unlawful, because the barber who does so is co-operating and helping others in doing unlawful acts, an act that Allaah Almighty has forbidden in His saying:
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Help you one another in Al-Birr and AtTaqwa (virtue, righteousness and piety); but do not help one another in sin and transgression [Al-Ma'idah 5:2]
Shaving the head, though, is permitted according to the Shari’ah, so there is no sin upon the one who earns money by shaving other people’s heads.
May Allaah send peace and blessings upon Muhammad, upon his family, and upon his Companions.