Employment
5,387,020
Total employees (Census CBP)
Accommodation and Food Services ·NAICS 722511
NAICS 722511 · IRS SOI 2023 · Census CBP
Full-Service Restaurants - Industry Benchmarks
$28,018/yr average annual pay, with 18,584 SBA loans on record for NAICS 722511.
- 6.7%
- Accommodation and Food Services sector margin
- 5.4M
- Workers employed
- $28,018/yr
- Avg payroll / employee
- $10.6B
- SBA lending, FY20–26
Data updated July 2026
The verdict · NAICS 722511
California leads Full-Service Restaurants activity nationally. IRS SOI doesn't publish margin data at this NAICS level, but the broader Accommodation and Food Services sector runs a 6.7% net margin.
- 6.7%
- Accommodation and Food Services sector margin (IRS SOI)
- 5.4M
- Workers employed (Census CBP)
- $28,018/yr
- Avg payroll / employee
- $10.6B
- SBA lending, FY20–26
Benchmarking Insights for Full-Service Restaurants
Full-Service Restaurants sits inside Accommodation and Food Services, a sector that runs a 6.7% net margin overall.
258,626 establishments employ 5,387,020 workers (20.8/location) at $28,018/yr average annual pay. California leads employment, followed by Texas and Florida.
Avg Payroll / Employee
$28,018/yr
Annual compensation
Establishments
258,626
Business locations
Release-over-release change
What changed from Census CBP 2022 to 2023
Employment increased by 178,125; establishment count increased by 1,344. 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)
- $150.9B
- Avg Employees per Establishment
- 20.8
Top States by Employment
| State | Employment |
|---|---|
| California | 628,541 |
| Texas | 493,197 |
| Florida | 444,025 |
| New York | 321,790 |
| Pennsylvania | 190,674 |
| Ohio | 188,916 |
| Illinois | 188,628 |
| North Carolina | 179,683 |
| Georgia | 175,639 |
| Michigan | 146,525 |
Showing top 10 of 51 states
SBA Lending Activity
SBA FY2020–2026SBA Loans Approved
18,584
Total Loan Volume
$10.6B
Avg Loan Size
$568K
Jobs Supported
381,891
Program Breakdown
7(a) 16,355 (88%)
504 2,229 (12%)
Top SBA Lender
The Huntington National Bank
1,851 loans in this industry
New Business Share
39.2% of borrowers were new/startup businesses
Annual Lending Trend (7 yrs)
2020 2,299
2021 2,263
2022 2,695
2023 3,219
2024 3,612
2025 3,941
2026 555
Frequently Asked Questions
How profitable is Full-Service Restaurants?
IRS SOI doesn't publish margin data at the NAICS 722511 level. California leads this industry nationally. The broader Accommodation and Food Services sector runs a 6.7% net margin (IRS SOI 2023).
How many businesses are in Full-Service Restaurants?
258,626 business establishments. Together they employ 5,387,020 workers.
What is the average payroll per employee in Full-Service Restaurants?
$28,018/yr average annual pay per employee. Businesses average 20.8 employees per establishment.
Which states have the most Full-Service Restaurants employment?
California leads with 628,541 workers. Texas (493,197) and Florida (444,025) round out the top three.
How much SBA lending does Full-Service Restaurants receive?
Full-Service Restaurants businesses received 18,584 SBA loans totaling $10.6 billion between FY2020 and FY2026. The average loan size was $568K. These loans supported 381,891 jobs at origination. Most lending (88%) 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 100% 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.
- Limited-Service Restaurants 4,965,080
- General Medical and Surgical Hospitals 5,815,843
- Professional Employer Organizations 3,777,023
Benchmarking Full-Service Restaurants
- No margin data, check the parent industry. Browse Accommodation and Food Services
- 258,626 establishments, 5,387,020 workers. Payroll benchmarks
- 18,584 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 722511 · 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.