Construction ·NAICS 23711

NAICS 23711 · IRS SOI (C corp) · Census CBP 2023

Water and Sewer Line and Related Structures Construction - Industry Benchmarks

$80,513/yr average annual pay, with 426 SBA loans on record for NAICS 23711.

3.4%
Construction sector margin
167K
Workers employed
$80,513/yr
Avg payroll / employee
$219M
SBA lending, FY20–26

Data updated August 2026

The verdict · NAICS 23711

Texas leads Water and Sewer Line and Related Structures Construction activity nationally. IRS SOI doesn't publish margin data at this NAICS level, but the broader Construction sector runs a 3.4% net margin.

3.4%
Construction sector margin (IRS SOI)
167K
Workers employed (Census CBP)
$80,513/yr
Avg payroll / employee
$219M
SBA lending, FY20–26

Use Water and Sewer Line and Related Structures Construction's NAICS benchmark as a comparison point, not a forecast for one business.

Water and Sewer Line and Related Structures Construction is reported here with financial measures from IRS Statistics of Income and workforce measures from Census County Business Patterns. The page keeps those source systems distinct, shows unavailable fields rather than estimating them, and links the underlying industry context so readers can compare the same NAICS activity before interpreting a margin or payroll figure.

Source: IRS SOI (C corporation headline) and Census County Business Patterns 2023

Benchmarking Insights for Water and Sewer Line and Related Structures Construction

Water and Sewer Line and Related Structures Construction sits inside Construction, a sector that runs a 3.4% net margin overall.

10,841 establishments employ 166,727 workers (15.4/location) at $80,513/yr average annual pay. Texas leads employment, followed by California and Florida.

Employment

166,727

Total employees (Census CBP)

Avg Payroll / Employee

$80,513/yr

Annual compensation

Establishments

10,841

Business locations

Release-over-release change

What changed from Census CBP 2022 to 2023

Employment increased by 2,636; establishment count increased by 23. This comparison uses two published national Census County Business Patterns releases; suppressed fields are omitted rather than estimated.

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Workforce scale

Financial Detail

Annual Payroll (Total)
$13.4B
Avg Employees per Establishment
15.4

Sub-Industries

Industry Profit Margin
Water and Sewer Line and Related Structures Construction

NAICS 237110

 N/A

Top States by Employment

State Employment
Texas 24,320
California 18,616
Florida 13,151
North Carolina 6,211
Arizona 5,557
Georgia 4,622
Indiana 4,602
New York 4,409
Virginia 4,351
Pennsylvania 4,229

Showing top 10 of 51 states

SBA Lending Activity

SBA FY2020–2026

SBA Loans Approved

426

Total Loan Volume

$219M

Avg Loan Size

$514K

Jobs Supported

4,767

Program Breakdown

7(a) 396 (93%)
504 30 (7%)

Top SBA Lender

The Huntington National Bank

48 loans in this industry

New Business Share

27.9% of borrowers were new/startup businesses

Annual Lending Trend (7 yrs)

2020
52
2021
72
2022
51
2023
50
2024
96
2025
100
2026
5

View SBA lending rankings →

Frequently Asked Questions

How profitable is Water and Sewer Line and Related Structures Construction?
IRS SOI doesn't publish margin data at the NAICS 23711 level. Texas leads this industry nationally. The broader Construction sector runs a 3.4% net margin (IRS SOI 2013 C corp).
How many businesses are in Water and Sewer Line and Related Structures Construction?
10,841 business establishments. Together they employ 166,727 workers.
What is the average payroll per employee in Water and Sewer Line and Related Structures Construction?
$80,513/yr average annual pay per employee. Businesses average 15.4 employees per establishment.
Which states have the most Water and Sewer Line and Related Structures Construction employment?
Texas leads with 24,320 workers. California (18,616) and Florida (13,151) round out the top three.
How much SBA lending does Water and Sewer Line and Related Structures Construction receive?
Water and Sewer Line and Related Structures Construction businesses received 426 SBA loans totaling $219 million between FY2020 and FY2026. The average loan size was $514K. These loans supported 4,767 jobs at origination. Most lending (93%) came through the SBA 7(a) program.

Comparable industry benchmarks

These links are calculated from the current national dataset. They are comparison paths, not recommendations or evidence that businesses operate alike.

According to Census County Business Patterns 2023, Water and Sewer Line and Related Structures Construction ranks #145 of 551 U.S. industries at the 5-digit NAICS level by total employment.

Closest workforce scale

Same NAICS detail level, ordered by the smallest difference in reported Census employment.

Benchmarking Water and Sewer Line and Related Structures Construction

Disclaimer: Public IRS/Census data, not financial or tax advice. See our full disclaimer.

Sources: IRS Statistics of Income (SOI) Business Tax Statistics · Census Bureau County Business Patterns 2023

NAICS 23711 · CBP 2023 · IRS SOI

According to the U.S. Census Bureau, which released its 2023 County Business Patterns dataset in June 2025, PlainBizBench benchmarks 2,002 U.S. industries against Internal Revenue Service Statistics of Income data. See our methodology for the full compilation process.

Read our methodology - how this data is sourced, computed, and verified.

Source: U.S. Census Bureau, County Business Patterns / SUSB Industry employment scale, payroll, and firm-size benchmarks · 2023

Every figure on PlainBizBench is rendered directly from federal source data, no number is typed in by an editor. This page aggregates profit-margin, payroll, entity-type, and SBA-lending benchmarks for this industry, live from the dataset. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error.

Disclaimer: Public IRS/Census data, not financial or tax advice. See our full disclaimer.