Health Care and Social Assistance ·NAICS 623110

NAICS 623110 · IRS SOI (C corp) · Census CBP 2023

Nursing Care Facilities (Skilled Nursing Facilities) - Industry Benchmarks

$44,479/yr average annual pay, with 478 SBA loans on record for NAICS 623110.

5.3%
Health Care and Social Assistance sector margin
1.4M
Workers employed
$44,479/yr
Avg payroll / employee
$585M
SBA lending, FY20–26

Data updated August 2026

The verdict · NAICS 623110

California leads Nursing Care Facilities (Skilled Nursing Facilities) activity nationally. IRS SOI doesn't publish margin data at this NAICS level, but the broader Health Care and Social Assistance sector runs a 5.3% net margin.

5.3%
Health Care and Social Assistance sector margin (IRS SOI)
1.4M
Workers employed (Census CBP)
$44,479/yr
Avg payroll / employee
$585M
SBA lending, FY20–26

Use Nursing Care Facilities (Skilled Nursing Facilities)'s NAICS benchmark as a comparison point, not a forecast for one business.

Nursing Care Facilities (Skilled Nursing Facilities) 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 Nursing Care Facilities (Skilled Nursing Facilities)

Nursing Care Facilities (Skilled Nursing Facilities) sits inside Health Care and Social Assistance, a sector that runs a 5.3% net margin overall.

18,126 establishments employ 1,426,754 workers (78.7/location) at $44,479/yr average annual pay. California leads employment, followed by Texas and New York.

Nursing Care Facilities (Skilled Nursing Facilities) sits in the 98th percentile for employment among 6-digit NAICS industries with reported data.

Employment

1,426,754

Total employees (Census CBP)

Avg Payroll / Employee

$44,479/yr

Annual compensation

Establishments

18,126

Business locations

Release-over-release change

What changed from Census CBP 2022 to 2023

Employment increased by 42,262; establishment count increased by 149. 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)
$63.5B
Avg Employees per Establishment
78.7

Top States by Employment

State Employment
California 142,911
Texas 103,808
New York 102,063
Florida 83,431
Ohio 79,159
Illinois 66,392
Pennsylvania 59,380
New Jersey 51,119
Indiana 45,296
Massachusetts 40,112

Showing top 10 of 51 states

SBA Lending Activity

SBA FY2020–2026

SBA Loans Approved

478

Total Loan Volume

$585M

Avg Loan Size

$1225K

Jobs Supported

10,866

Program Breakdown

7(a) 357 (75%)
504 121 (25%)

Top SBA Lender

Celtic Bank Corporation

41 loans in this industry

New Business Share

33.9% of borrowers were new/startup businesses

Annual Lending Trend (7 yrs)

2020
47
2021
87
2022
67
2023
106
2024
80
2025
82
2026
9

View SBA lending rankings →

Frequently Asked Questions

How profitable is Nursing Care Facilities (Skilled Nursing Facilities)?
IRS SOI doesn't publish margin data at the NAICS 623110 level. California leads this industry nationally. The broader Health Care and Social Assistance sector runs a 5.3% net margin (IRS SOI 2013 C corp).
How many businesses are in Nursing Care Facilities (Skilled Nursing Facilities)?
18,126 business establishments. Together they employ 1,426,754 workers.
What is the average payroll per employee in Nursing Care Facilities (Skilled Nursing Facilities)?
$44,479/yr average annual pay per employee. Businesses average 78.7 employees per establishment.
Which states have the most Nursing Care Facilities (Skilled Nursing Facilities) employment?
California leads with 142,911 workers. Texas (103,808) and New York (102,063) round out the top three.
How much SBA lending does Nursing Care Facilities (Skilled Nursing Facilities) receive?
Nursing Care Facilities (Skilled Nursing Facilities) businesses received 478 SBA loans totaling $585 million between FY2020 and FY2026. The average loan size was $1225K. These loans supported 10,866 jobs at origination. Most lending (75%) came through the SBA 7(a) program.

Nationwide industries with similar benchmark drivers

Two IRS/Census peer sets for Nursing Care Facilities (Skilled Nursing Facilities), both at NAICS level 6 and excluding this code so the neighborhoods are not self-links.

According to Census County Business Patterns 2023, Nursing Care Facilities (Skilled Nursing Facilities) ranks #15 of 801 U.S. industries at the 6-digit NAICS level by total employment.

Read with this industry: Industry employment trends · Health Care and Social Assistance · 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 623110 · 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.