NAICS 2022 nationalIndustry USA Verified: Census NAICS 2022 · 2026-01-01

NAICS 238110 — Poured Concrete Foundation and Structure Contractors

Poured Concrete Foundation and Structure Contractors

NAICS 238110 is the national industry code for poured concrete foundation and structure contractors establishments in the United States. The Small Business Administration sets a size standard of $19.0 for this classification. It forms part of the hierarchical North American Industry Classification System maintained by the Census Bureau.

SBA: $19.0 View full SBA standard

Official Inclusions

performing grout and shotcrete work

Exclusions & Cross-References

Activities classified under other official NAICS codes:

concrete sealing, coating, waterproofing, or dampproofing (See 238390 Other building finishing contractors)
constructing or paving streets, highways, and public sidewalks (See 237310 Highway, street and bridge construction (US))
erecting and dismantling forms for poured concrete (See 238190 Other foundation, structure and building exterior contractors (US))
paving residential driveways, commercial parking lots, and other private parking (See 238990 All other specialty trade contractors (US))

Official Illustrative Examples

Primary activities officially recognized by Census Bureau / Statistics Canada:

concrete footing and foundation contractors concrete resurfacing mud-jacking contractors retaining walls, poured concrete, construction shotcrete contractors

Complete Index of Activities (19 recognized activities) ▼

cement finishing

cement work

chimneys, concrete, construction

concrete finishing, contractors

concrete floor finishing and surfacing

concrete footing and foundation contractors

concrete paving of residential and commercial driveways and parking areas

concrete pouring

concrete pumping (placement)

concrete repair

concrete resurfacing

foundations, building, poured concrete, contractors

grouting foundation work, contractors

gunite work on construction projects

gunning concrete

mud-jacking contractors

performing grout and shotcrete work

retaining walls, poured concrete, construction

shotcrete contractors

Official data

Feature	Description
Official name	North American Industry Classification System (NAICS) 2022
Issuing authority	U.S. Census Bureau with OMB, Statistics Canada, and INEGI
Tax authority	Internal Revenue Service (IRS)
Purpose	Statistical business classification and federal contracting (SAM.gov, SBA standards)
Used in	SAM.gov registration, SBA size determinations, IRS tax classification, SEC EDGAR (via SIC crosswalk)
Active since	2022 (current edition)
Hierarchy level	Sector (2-digit)
Source	https://www.census.gov/naics/