Employment
22,226
Total employees (Census CBP)
Manufacturing ·NAICS 33791
NAICS 33791 · IRS SOI (C corp) · Census CBP 2023
Mattress Manufacturing - Industry Benchmarks
$53,249/yr average annual pay, with 30 SBA loans on record for NAICS 33791.
- 385
- Establishments
- 22K
- Workers employed
- $53,249/yr
- Avg payroll / employee
- $40M
- SBA lending, FY20–26
Data updated August 2026
The verdict · NAICS 33791
California leads Mattress Manufacturing activity nationally, across 385 establishments employing 22K workers. IRS SOI doesn't publish margin data at this NAICS level.
- 385
- Business establishments (Census)
- 22K
- Workers employed (Census CBP)
- $53,249/yr
- Avg payroll / employee
- $40M
- SBA lending, FY20–26
Use Mattress Manufacturing's NAICS benchmark as a comparison point, not a forecast for one business.
Mattress Manufacturing 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 Mattress Manufacturing
Mattress Manufacturing sits inside Manufacturing.
385 establishments employ 22,226 workers (57.7/location) at $53,249/yr average annual pay. California leads employment, followed by Texas and Florida.
Mattress Manufacturing sits in the 19th percentile for employment among 5-digit NAICS industries with reported data.
Avg Payroll / Employee
$53,249/yr
Annual compensation
Establishments
385
Business locations
Release-over-release change
What changed from Census CBP 2022 to 2023
Employment decreased by 1,450; establishment count decreased by 18. This comparison uses two published national Census County Business Patterns releases; suppressed fields are omitted rather than estimated.
Subscribe to this industry's release updates (RSS)Workforce scale
Financial Detail
- Annual Payroll (Total)
- $1.2B
- Avg Employees per Establishment
- 57.7
Sub-Industries
| Industry | Profit Margin |
|---|---|
| Mattress Manufacturing NAICS 337910 | N/A |
Top States by Employment
| State | Employment |
|---|---|
| California | 2,087 |
| Texas | 1,799 |
| Florida | 1,373 |
| Arizona | 889 |
| Ohio | 795 |
| South Carolina | 711 |
| Pennsylvania | 710 |
| New York | 634 |
| New Jersey | 606 |
| Illinois | 559 |
Showing top 10 of 33 states
SBA Lending Activity
SBA FY2020–2026SBA Loans Approved
30
Total Loan Volume
$40M
Avg Loan Size
$1334K
Jobs Supported
465
Program Breakdown
7(a) 23 (77%)
504 7 (23%)
Top SBA Lender
First Bank of the Lake
5 loans in this industry
New Business Share
26.7% of borrowers were new/startup businesses
Annual Lending Trend (6 yrs)
2020 2
2021 5
2022 6
2023 6
2024 6
2025 5
Frequently Asked Questions
How many businesses are in Mattress Manufacturing?
385 business establishments. Together they employ 22,226 workers.
What is the average payroll per employee in Mattress Manufacturing?
$53,249/yr average annual pay per employee. Businesses average 57.7 employees per establishment.
Which states have the most Mattress Manufacturing employment?
California leads with 2,087 workers. Texas (1,799) and Florida (1,373) round out the top three.
How much SBA lending does Mattress Manufacturing receive?
Mattress Manufacturing businesses received 30 SBA loans totaling $40 million between FY2020 and FY2026. The average loan size was $1334K. These loans supported 465 jobs at origination. Most lending (77%) came through the SBA 7(a) program.
Nationwide industries with similar benchmark drivers
Two IRS/Census peer sets for Mattress Manufacturing, both at NAICS level 5 and excluding this code so the neighborhoods are not self-links.
According to Census County Business Patterns 2023, Mattress Manufacturing ranks #445 of 551 U.S. industries at the 5-digit NAICS level by total employment.
Similar workforce scale
Nearest peer industries by ABS(Census employment) (22,226 here).
Read with this industry: Industry employment trends · Manufacturing · 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 33791 · 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.