Construction ·NAICS 238310

NAICS 238310 · IRS SOI (C corp) · Census CBP 2023

Drywall and Insulation Contractors - Industry Benchmarks

$66,624/yr average annual pay, with 1,133 SBA loans on record for NAICS 238310.

3.4%
Construction sector margin
251K
Workers employed
$66,624/yr
Avg payroll / employee
$409M
SBA lending, FY20–26

Data updated August 2026

The verdict · NAICS 238310

California leads Drywall and Insulation Contractors 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)
251K
Workers employed (Census CBP)
$66,624/yr
Avg payroll / employee
$409M
SBA lending, FY20–26

Use Drywall and Insulation Contractors's NAICS benchmark as a comparison point, not a forecast for one business.

Drywall and Insulation Contractors 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 Drywall and Insulation Contractors

Drywall and Insulation Contractors sits inside Construction, a sector that runs a 3.4% net margin overall.

20,760 establishments employ 250,758 workers (12.1/location) at $66,624/yr average annual pay. California leads employment, followed by Texas and Florida.

Drywall and Insulation Contractors sits in the 89th percentile for employment among 6-digit NAICS industries with reported data.

Employment

250,758

Total employees (Census CBP)

Avg Payroll / Employee

$66,624/yr

Annual compensation

Establishments

20,760

Business locations

Release-over-release change

What changed from Census CBP 2022 to 2023

Employment decreased by 6,536; establishment count increased by 598. 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)
$16.7B
Avg Employees per Establishment
12.1

Top States by Employment

State Employment
California 43,526
Texas 20,069
Florida 14,890
New York 12,347
Washington 11,349
Arizona 10,872
Nevada 8,540
Massachusetts 6,930
Virginia 6,397
Illinois 6,256

Showing top 10 of 51 states

SBA Lending Activity

SBA FY2020–2026

SBA Loans Approved

1,133

Total Loan Volume

$409M

Avg Loan Size

$361K

Jobs Supported

12,284

Program Breakdown

7(a) 1,046 (92%)
504 87 (8%)

Top SBA Lender

The Huntington National Bank

197 loans in this industry

New Business Share

34.3% of borrowers were new/startup businesses

Annual Lending Trend (7 yrs)

2020
112
2021
140
2022
149
2023
209
2024
251
2025
235
2026
37

Frequently Asked Questions

How profitable is Drywall and Insulation Contractors?
IRS SOI doesn't publish margin data at the NAICS 238310 level. California leads this industry nationally. The broader Construction sector runs a 3.4% net margin (IRS SOI 2013 C corp).
How many businesses are in Drywall and Insulation Contractors?
20,760 business establishments. Together they employ 250,758 workers.
What is the average payroll per employee in Drywall and Insulation Contractors?
$66,624/yr average annual pay per employee. Businesses average 12.1 employees per establishment.
Which states have the most Drywall and Insulation Contractors employment?
California leads with 43,526 workers. Texas (20,069) and Florida (14,890) round out the top three.
How much SBA lending does Drywall and Insulation Contractors receive?
Drywall and Insulation Contractors businesses received 1,133 SBA loans totaling $409 million between FY2020 and FY2026. The average loan size was $361K. These loans supported 12,284 jobs at origination. Most lending (92%) came through the SBA 7(a) program.

Nationwide industries with similar benchmark drivers

Two IRS/Census peer sets for Drywall and Insulation Contractors, both at NAICS level 6 and excluding this code so the neighborhoods are not self-links.

According to Census County Business Patterns 2023, Drywall and Insulation Contractors ranks #92 of 801 U.S. industries at the 6-digit NAICS level by total employment.

Read with this industry: Industry employment trends · Construction · 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 238310 · 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.

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.