Employment
166,727
Total employees (Census CBP)
Construction ·NAICS 237110
NAICS 237110 · IRS SOI 2023 · Census CBP
Water and Sewer Line and Related Structures Construction - Industry Benchmarks
$80,513/yr average annual pay, with 426 SBA loans on record for NAICS 237110.
- 6.3%
- Construction sector margin
- 167K
- Workers employed
- $80,513/yr
- Avg payroll / employee
- $219M
- SBA lending, FY20–26
Data updated July 2026
The verdict · NAICS 237110
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 6.3% net margin.
- 6.3%
- Construction sector margin (IRS SOI)
- 167K
- Workers employed (Census CBP)
- $80,513/yr
- Avg payroll / employee
- $219M
- SBA lending, FY20–26
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 6.3% 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.
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.
Workforce scale
Financial Detail
- Annual Payroll (Total)
- $13.4B
- Avg Employees per Establishment
- 15.4
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 FY2020–2026SBA 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
Frequently Asked Questions
How profitable is Water and Sewer Line and Related Structures Construction?
IRS SOI doesn't publish margin data at the NAICS 237110 level. Texas leads this industry nationally. The broader Construction sector runs a 6.3% net margin (IRS SOI 2023).
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.
How this ranks: Its Census employment total exceeds 82% of that same 801-industry cohort. Calculated by ranking this industry's reported value against every other industry at the same NAICS digit-level, not the whole dataset: comparing a 6-digit detail industry to a 2-digit sector would mix incompatible scales.
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
- No margin data, check the parent industry. Browse Construction
- 10,841 establishments, 166,727 workers. Payroll benchmarks
- 426 SBA loans on record. SBA lending rankings
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 237110 · Data year: 2023
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.