2022 NAICS national industry in sector 23 Construction

238110 Poured Concrete Foundation and Structure Contractors

NAICS 238110 is the US industry code for poured concrete foundation and structure contractors. It covers establishments primarily engaged in pouring and finishing concrete foundations and structural elements.

Code: 238110 (2022 NAICS)
Title: Poured Concrete Foundation and Structure Contractors
Part of: Foundation, Structure, and Building Exterior Contractors
SBA small business limit: Average annual receipts up to $19 million
Closest UK SIC: 43910, 43991, 43999 (details)

Changes coming. The NAICS 2027 revision applies to data from 1 January 2027, and SBA proposed new size standards on 20 August 2026. The values on this page are the ones in force today; we update this page when the official files change.

Official definition

This industry comprises establishments primarily engaged in pouring and finishing concrete foundations and structural elements. This industry also includes establishments performing grout and shotcrete work. The work performed may include new work, additions, alterations, maintenance, and repairs.

Examples Census gives

Concrete pouring and finishing
Gunite contractors
Concrete pumping (i.e., placement)
Mud-jacking contractors
Concrete work (except paving)
Shotcrete contractors
Footing and foundation concrete contractors

Source: US Census Bureau, 2022 NAICS descriptions.

When to use a different code

Census classifies these close-sounding activities somewhere else. Businesses mainly engaged in:

Constructing or paving streets, highways, and public sidewalks are classified in Industry 237310, Highway, Street, and Bridge Construction.
Concrete sealing, coating, waterproofing, or dampproofing are classified in Industry 238390, Other Building Finishing Contractors.
Paving residential driveways, commercial parking lots, and other private parking areas are classified in Industry 238990, All Other Specialty Trade Contractors.
Mixing and delivering ready-mix concrete are classified in Industry 327320, Ready-Mix Concrete Manufacturing.

Source: US Census Bureau, 2022 NAICS cross-references.

Businesses that use this code

Concrete contractor

Activities listed under 238110

The Census index assigns these 15 activities to this code. If your business matches one, this is your code.

Chimney, concrete, construction
Concrete finishing
Concrete floor surfacing
Concrete pouring
Concrete pumping (i.e., placement)
Concrete repair
Concrete resurfacing
Footing and foundation concrete contractors
Foundation, building, poured concrete, contractors
Grouting (i.e., reinforcing with concrete)
Gunite contractors
Gunning shotcrete
Mud-jacking contractors
Retaining wall (except anchored earth), poured concrete, construction
Shotcrete contractors

Source: US Census Bureau, 2022 NAICS index file.

SBA size standard for 238110

To count as a small business for SBA loans and federal contracts under NAICS 238110, your business (including affiliates) must not exceed $19 million in average annual receipts. Check your business.

Source: SBA table of size standards, effective March 17, 2023.

Closest UK SIC 2007 codes

There is no official one-to-one link between NAICS and UK SIC. These codes share the same international class (ISIC Rev. 4: 4390), so treat them as a starting point and check the definition.

Built from Census concordances 2022→2017 NAICS and 2017 NAICS→ISIC Rev. 4.

Similar codes to compare

Data last changed November 14, 2026. How this page is built.