NAICS 339 · IRS SOI 2013 (C corp) · Census CBP 2023

Miscellaneous Manufacturing - Industry Benchmarks

$73,917/yr average annual pay, with 2,704 SBA loans on record for NAICS 339.

6.8%
Net margin: 558K
Workers employed: $73,917/yr
Avg payroll / employee: $1.9B
SBA lending, FY20–26

Data updated August 2026

The verdict · NAICS 339

Miscellaneous Manufacturing runs a 6.8% pre-tax net margin - below the national median - across 24K establishments employing 558K workers.

6.8%
Pre-tax net margin (IRS SOI): 558K
Workers employed (Census CBP): $73,917/yr
Avg payroll / employee: $1.9B
SBA lending, FY20–26

Use Miscellaneous Manufacturing's NAICS benchmark as a comparison point, not a forecast for one business.

Miscellaneous 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 2013 (C corporation headline) and Census County Business Patterns 2023

Benchmarking Insights for Miscellaneous Manufacturing

Miscellaneous Manufacturing sits inside Manufacturing at a 6.8% net margin (below the national median), $229.0B in aggregate receipts across 27,157 returns, averaging $8.4B per establishment.

23,626 establishments employ 557,897 workers (23.6/location) at $73,917/yr average annual pay. California leads employment, followed by Texas and Florida.

Miscellaneous Manufacturing sits in the 42nd percentile for employment and the 73rd percentile for net margin among 3-digit NAICS industries with reported data.

Profit Margin

6.8%

Net income ÷ total receipts (IRS SOI)

Total Receipts

$229.0B

Annual revenue (IRS SOI)

Net Income

$15.5B

Pre-tax net income

Employment

557,897

Total employees (Census CBP)

Avg Payroll / Employee

$73,917/yr

Annual compensation

Establishments

23,626

Business locations

Release-over-release change

What changed from Census CBP 2022 to 2023

Employment increased by 1,322; establishment count decreased by 378. This comparison uses two published national Census County Business Patterns releases; suppressed fields are omitted rather than estimated.

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Where each dollar of Miscellaneous Manufacturing revenue goes

Receipts decomposition, IRS Statistics of Income 2023 aggregate for Miscellaneous Manufacturing

Workforce scale

Establishment size, Miscellaneous Manufacturing (Census SUSB)

Miscellaneous Manufacturing margin vs national reference points

Miscellaneous Manufacturing net margin 22.5%

Cross-industry median (5%)

p25/median/p75 = 3%/5%/7%

Business Structure Breakdown

Per-entity IRS SOI tables at their own vintages, shares only when every row shares one year (never mix 2013/2017/2022 populations).

C Corporation SOI 2013

27,157 returns

Margin: 6.8% · Receipts: $229.0B

Sole Proprietorship SOI 2022

78,490 returns

Margin: 11.1% · Receipts: $7.8B

Financial Detail

Total Tax Returns Filed: 27,157
Avg Receipts per Business: $8.4B
Annual Payroll (Total): $41.2B
Avg Employees per Establishment: 23.6

Sub-Industries

Industry	Profit Margin	Employment	Avg Payroll/Emp
Medical Equipment and Supplies Manufacturing NAICS 3391	7.5%	308,388	$83,545/yr
Other Miscellaneous Manufacturing NAICS 3399	5.5%	249,509	$62,017/yr

Top States by Employment

State	Employment	Establishments	Annual Payroll	Avg Payroll/Emp
California	82,367	3,163	$8.8B	$107,157/yr
Texas	31,970	1,704	$2.0B	$62,190/yr
Florida	28,332	1,726	$2.0B	$71,829/yr
Minnesota	27,512	667	$2.2B	$79,184/yr
New York	27,014	1,537	$1.8B	$68,163/yr
Indiana	26,579	507	$1.6B	$60,604/yr
Pennsylvania	25,908	893	$1.9B	$72,140/yr
Ohio	23,916	794	$1.5B	$61,966/yr
Illinois	21,365	934	$1.3B	$61,844/yr
Massachusetts	17,991	536	$1.4B	$79,522/yr

Showing top 10 of 51 states

SBA Lending Activity

SBA FY2020–2026

SBA Loans Approved

2,704

Total Loan Volume

$1.9B

Avg Loan Size

$704K

Jobs Supported

29,398

Program Breakdown

7(a) 2,259 (84%)

504 445 (16%)

Top SBA Lender

The Huntington National Bank

218 loans in this industry

New Business Share

21.8% of borrowers were new/startup businesses

Annual Lending Trend (7 yrs)

2020

327

2021

478

2022

412

2023

397

2024

478

2025

545

2026

View SBA lending rankings →

Frequently Asked Questions

What is the average revenue for Miscellaneous Manufacturing?

$229.0B in total annual receipts across all Miscellaneous Manufacturing businesses. Average per business: $8.4B.

How profitable is Miscellaneous Manufacturing?

6.8% net profit margin, below the national median.

How many businesses are in Miscellaneous Manufacturing?

23,626 business establishments. Together they employ 557,897 workers.

What is the average payroll per employee in Miscellaneous Manufacturing?

$73,917/yr average annual pay per employee. Businesses average 23.6 employees per establishment.

Which states have the most Miscellaneous Manufacturing employment?

California leads with 82,367 workers. Texas (31,970) and Florida (28,332) round out the top three.

How much SBA lending does Miscellaneous Manufacturing receive?

Miscellaneous Manufacturing businesses received 2,704 SBA loans totaling $1.9 billion between FY2020 and FY2026. The average loan size was $704K. These loans supported 29,398 jobs at origination. Most lending (84%) came through the SBA 7(a) program.

Nationwide industries with similar benchmark drivers

Two IRS/Census peer sets for Miscellaneous Manufacturing, both at NAICS level 3 and excluding this code so the neighborhoods are not self-links.

According to Census County Business Patterns 2023, Miscellaneous Manufacturing ranks #45 of 77 U.S. industries at the 3-digit NAICS level by total employment. According to IRS SOI 2013 IRS Statistics of Income, its reported pre-tax net margin ranks #20 of 75 at that same detail level.

Similar reported net margin

Nearest peer industries by ABS(IRS pre-tax margin) (6.8% here).

Paper Manufacturing 6.8% Ambulatory Health Care Services 6.7% Other Information Services 6.8%

Similar workforce scale

Nearest peer industries by ABS(Census employment) (557,897 here).

Performing Arts, Spectator Sports, and Related Industries 542,145 Rental and Leasing Services 528,160 Waste Management and Remediation Services 493,864

Read with this industry: Understanding profit margins by industry · 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 339 · CBP 2023 · IRS SOI 2013

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 Accessed 2026-07-06

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.