Short answer
The NAICS code for concrete construction is 238110, Poured Concrete Foundation and Structure Contractors: pouring and finishing foundations, footings, slabs and structural concrete, plus pumping, shotcrete, gunite and concrete repair. Paving private driveways, patios and parking lots is 238990, paving streets, highways and public sidewalks is 237310, and installing precast or rebar is 238120. The SIC code is 1771, Concrete Work.
- Foundations, slabs, structural pours, pumping and shotcrete: 238110 (SIC 1771).
- Driveways, patios and private parking lots: 238990. Streets and public sidewalks: 237310.
- Precast installation and rebar placement: 238120; formwork only: 238190; sealing and coating: 238390.
- 238110 had 23,350 establishments with 272,692 employees in 2023.
- SBA size standards: $19.0 million for the 238 codes, $45.0 million for 237310.
On this page
This page is for concrete contractors filling in a SAM.gov registration, a bonding, insurance or bank application, a vendor portal or a tax return, and for sellers building a list of concrete companies. It covers how NAICS divides concrete work, the SIC equivalent, Census counts and the size standards for federal work.
The concrete codes
| NAICS 2022 | Official title | Concrete work it covers | Establishments, 2023 |
|---|---|---|---|
| 238110 | Poured Concrete Foundation and Structure Contractors | Foundations and footings, structural pours, slabs and floors, concrete pumping (placement), shotcrete and gunite, mud-jacking, concrete repair and resurfacing, poured retaining walls | 23,350 |
| 238990 | All Other Specialty Trade Contractors | Paving residential and commercial driveways and parking areas, concrete patios, concrete sawing and drilling | 42,748 |
| 237310 | Highway, Street, and Bridge Construction | Concrete paving of highways, roads, streets and public sidewalks | 9,256 |
| 238120 | Structural Steel and Precast Concrete Contractors | Installing structural precast and prestressed concrete, rebar placement | 4,005 |
| 238190 | Other Foundation, Structure, and Building Exterior Contractors | Erecting and dismantling forms for poured concrete | 6,489 |
| 238140 | Masonry Contractors | Concrete block laying | 18,258 |
| 238390 | Other Building Finishing Contractors | Concrete sealing, coating and waterproofing | 8,076 |
The 238110 definition is "pouring and finishing concrete foundations and structural elements", including grout and shotcrete work, and its examples include "concrete work (except paving)". The exception is the important part: paving is split out by who owns the surface, as the next section shows. The counts for 238990, 238140 and 238390 include many contractors who do no concrete work at all.
How to choose: the edge cases
| If your business mainly... | Use | Not |
|---|---|---|
| Pours foundations, footings and slabs for builders | 238110 | 236115 |
| Pours driveways, patios and private parking lots (flatwork) | 238990 | 238110 |
| Paves streets, highways or public sidewalks | 237310 | 238990 |
| Pumps concrete for other contractors | 238110 | 532412 |
| Installs precast panels or places rebar | 238120 | 238110 |
| Builds and strips formwork only | 238190 | 238110 |
| Seals, coats or waterproofs concrete | 238390 | 238110 |
| Cuts and saws concrete (not demolition) | 238990 | 238910 |
| Breaks concrete as part of demolition | 238910 Site Preparation Contractors | 238990 |
| Mixes and delivers ready-mix concrete | 327320 Ready-Mix Concrete Manufacturing | 238110 |
| Makes precast products or block | 327390 or 327331 | 238120 |
Three of these come straight from the Census cross-references for 238110: public paving goes to 237310, private driveways and parking lots to 238990, and ready-mix delivery to 327320. A flatwork contractor that also pours foundations should pick whichever brings in more revenue and list the other. Some lookup sites still show 235710, "Concrete Contractors"; that isn't a NAICS 2022 code, so use 238110.
The SIC code for concrete construction
The SIC code is 1771, Concrete Work, in Major Group 17, Construction Special Trade Contractors. The Census concordance splits it three ways:
| Part of SIC 1771 | NAICS 2022 |
|---|---|
| Concrete work, except stucco and paving | 238110 |
| Stucco work | 238140 |
| Asphalt, brick and concrete paving (private driveways and lots) | 238990 |
Related SIC codes: precast and structural steel erection is 1791 (now mostly 238120, with parts in three other codes), masonry is 1741 (238140), and highway and street construction is 1611 (237310). Ready-mixed concrete producers are 3273. The SEC's SIC list has no 1771; public concrete contractors file under 1700, Construction Special Trade Contractors, and aggregates and ready-mix producers mostly under 1400, Mining and Quarrying of Nonmetallic Minerals.
How many concrete contractors there are
County Business Patterns counted 23,350 establishments in 238110 in 2023, with 272,692 employees and an annual payroll of $19.2 billion, about $70,500 per employee.
| Employees | Establishments | Share |
|---|---|---|
| Fewer than 5 | 13,738 | 58.8% |
| 5 to 9 | 4,292 | 18.4% |
| 10 to 19 | 2,589 | 11.1% |
| 20 to 49 | 1,747 | 7.5% |
| 50 to 99 | 579 | 2.5% |
| 100 to 249 | 298 | 1.3% |
| 250 or more | 107 | 0.5% |
The top states are California (2,163), Texas (1,858), Florida (1,823), Washington (876) and Ohio (853). CBP can't count flatwork contractors on their own, because 238990 mixes them with fencing, pool and other trades. It counts locations with paid employees and leaves out owner-operators working alone. CBP 2023 uses NAICS 2017; none of these codes changed in 2022.
SBA size standards
| Code | Size standard |
|---|---|
| 238110 Poured Concrete Foundation and Structure Contractors | $19.0 million average annual receipts |
| 238120, 238140, 238190, 238390 and 238990 | $19.0 million |
| 237310 Highway, Street, and Bridge Construction | $45.0 million |
| 327320 Ready-Mix Concrete Manufacturing | 500 employees |
From 13 CFR 121.201, effective March 17, 2023 and unchanged in the eCFR as of 28 October 2026, averaged over your latest five complete fiscal years. The material you buy counts as receipts: SBA allows only the exclusions its rule lists (13 CFR 121.104). A concrete contractor billing ready-mix through to the customer reaches $19.0 million sooner than its own labor suggests, while the same firm bidding as a road contractor under 237310 has more than twice the room.
Where the code is used
- Federal and state contracts. A solicitation carries one NAICS code chosen for the component with the largest share of value (13 CFR 121.402). A building foundation package is usually 238110; a paving package on a public road is 237310. List both in SAM.gov if you bid both.
- Bonding and insurance. One code rarely tells an underwriter what you pour, so describe your mix of foundation, flatwork and road work alongside it.
- Tax returns. Schedule C uses 238110 for poured concrete foundation and structure contractors and 238990 for other specialty trades.
Finding concrete companies
Most concrete contractors are private. State contractor license files (where your state licenses concrete work as a classification), building permit records and state DOT prequalified contractor lists, where published, are the practical sources. For public companies, EDGAR lists SIC 1700 and SIC 1400 registrants:
| Company | SEC SIC | Headquarters | Revenue | Fiscal year ended |
|---|---|---|---|---|
| Vulcan Materials (construction materials) | 1400 | Birmingham, AL | $7.94 billion | Dec. 31, 2025 |
| Martin Marietta Materials (construction materials) | 1400 | Raleigh, NC | $6.15 billion | Dec. 31, 2025 |
| Knife River (materials and contracting) | 1400 | Bismarck, ND | $3.15 billion | Dec. 31, 2025 |
| Concrete Pumping Holdings (concrete pumping) | 1700 | Thornton, CO | $392.9 million | Oct. 31, 2025 |
Of these, only Concrete Pumping Holdings is a concrete contractor in the 238110 sense; the others are mainly materials producers that concrete contractors buy from. For the private firms, a Bebop search such as commercial concrete foundation contractors in Texas with 20 to 100 employees returns matching companies with the reason each fits.
Worked example
Illustrative example. The business and figures are invented.
Granite Ridge Concrete (graniteridge.example) earned $11.6 million last year: foundations and slabs for homebuilders $6.4 million (55%), residential driveways and patios $3.1 million (27%), and city sidewalk replacement contracts $2.1 million (18%).
Its codes: 238110 primary, with 238990 for the flatwork and 237310 for the public sidewalks. About $4.2 million of its revenue was ready-mix it bought and billed through. Its five-year receipts were $7.0 million, $8.2 million, $9.1 million, $10.4 million and $11.6 million: $46.3 million in total, an average of $9.3 million, under the $19.0 million standard. The ready-mix counts in full; excluding it would understate its size by more than a third.
Next step: see how concrete fits with the other trades in the NAICS code for construction guide.
Sources
- North American Industry Classification System, 2022: 238110 Poured Concrete Foundation and Structure Contractors, US Census Bureau, accessed 30 October 2026
- 2022 NAICS Manual files: descriptions, cross-references and index, US Census Bureau, accessed 30 October 2026
- NAICS concordances (1987 SIC to 2002 NAICS through 2017 to 2022 NAICS), US Census Bureau, accessed 30 October 2026
- County Business Patterns: 2023, US Census Bureau, accessed 30 October 2026
- 13 CFR 121.201, What size standards has SBA identified by NAICS codes?, Electronic Code of Federal Regulations, accessed 30 October 2026
- 13 CFR 121.104 and 121.402 (receipts and contract NAICS designation), Electronic Code of Federal Regulations, accessed 30 October 2026
- SIC Manual, Division C: Construction, Occupational Safety and Health Administration, accessed 30 October 2026
- Standard Industrial Classification (SIC) code list, US Securities and Exchange Commission, accessed 30 October 2026
- Instructions for Schedule C (Form 1040) (2025), Internal Revenue Service, accessed 30 October 2026
- Vulcan Materials Company Form 10-K for 2025, US Securities and Exchange Commission (EDGAR), 19 February 2026
- Martin Marietta Materials, Inc. Form 10-K for 2025, US Securities and Exchange Commission (EDGAR), 19 February 2026
- Knife River Corporation Form 10-K for 2025, US Securities and Exchange Commission (EDGAR), 20 February 2026
- Concrete Pumping Holdings, Inc. Form 10-K for the fiscal year ended October 31, 2025, US Securities and Exchange Commission (EDGAR), 13 January 2026
Written by the Bebop team at Blackpearl Group. Published .
Questions people ask
What is the NAICS code for concrete construction?
238110, Poured Concrete Foundation and Structure Contractors, for pouring and finishing foundations, footings, slabs and structural concrete, including pumping, shotcrete and repair. Paving private driveways, patios and parking lots is 238990, and paving public streets, highways and sidewalks is 237310. Installing precast concrete or placing rebar is 238120. Mixing and delivering ready-mix is manufacturing, 327320.
What is the SIC code for concrete construction?
1771, Concrete Work, in Major Group 17, Construction Special Trade Contractors. In the Census concordance it maps to three NAICS 2022 codes: 238110 for most concrete work, 238140 for stucco work, and 238990 for asphalt, brick and concrete paving of private areas. Precast erection was SIC 1791 and highway construction 1611.
What NAICS code is used for concrete flatwork?
It depends on the surface. Driveways, patios, private parking lots and similar flatwork are 238990, All Other Specialty Trade Contractors; the Census index lists residential and commercial driveway and parking area concrete paving there. Interior slabs and floors poured as part of a building are 238110. Streets, highways and public sidewalks are 237310, Highway, Street, and Bridge Construction.
What is the NAICS code for concrete pumping?
238110, Poured Concrete Foundation and Structure Contractors. The Census Bureau lists concrete pumping (placement) among its examples, so a company that pumps and places concrete for other contractors is a concrete contractor, not an equipment rental business. Renting a pump truck without an operator would be equipment rental, 532412. The SBA size standard for 238110 is $19.0 million.
What is the SBA size standard for concrete contractors?
$19.0 million in average annual receipts for 238110 and the other specialty trade codes concrete contractors use, such as 238120, 238190 and 238990, under SBA's table effective March 17, 2023. Highway, street and bridge construction (237310) has a $45.0 million standard. Receipts are averaged over five fiscal years and include the materials you bill.