NAICS 238140

Overview

The North American Industry Classification System is the framework U.S. statistical agencies use to categorize establishments and publish data on the U.S. economy. Developed under OMB with Canada and Mexico, NAICS replaced SIC in 1997 to improve comparability; federal economic statistics are being released on the 2022 NAICS vintage. ¹

NAICS 238140 Masonry Contractors comprises establishments primarily engaged in masonry work such as bricklaying, block laying, stone setting, and related stone work. Activities include new construction, additions, alterations, maintenance, and repair across building and nonbuilding projects. Within Subsector 238 (Specialty Trade Contractors), this code captures unit masonry and stone services performed in residential and nonresidential settings and is used by federal statistical programs including the Economic Census. ²

See also on G2X:

• G2X — NAICS 238140 overview

What this NAICS covers

• Brick masonry and block masonry installation for structural and veneer applications. ²
• Stone setting and stone veneer work (natural and manufactured stone). ²
• Unit masonry construction of walls, facades, partitions, and related assemblies. ²
• Masonry rehabilitation including repointing/regrouting, repair, and restoration. ²
• Masonry elements such as chimneys, fireplaces, and masonry stairs or features. ²
• Masonry work performed as additions, alterations, or maintenance and repair. ²

Related NAICS and PSC codes

Type	Code	Descriptor
NAICS	238110	Poured Concrete Foundation and Structure Contractors
NAICS	238150	Glass and Glazing Contractors
NAICS	238190	Other Foundation, Structure, and Building Exterior Contractors

Source note: Related specialty-trade industries are organized within NAICS Sector 23 per Census industry lists. ³

Size standard (SBA)

• Small business size standard for NAICS 238140: $19.0 million in average annual receipts (effective March 17, 2023). ⁴

Frequently asked questions

• What activities are in scope for NAICS 238140?

  • Establishments primarily perform masonry work, including bricklaying, block laying, stone setting, and other stone work. Work can be new construction, additions/alterations, or maintenance and repair. ²

• How is NAICS 238140 different from concrete foundation work?

  • Masonry contractors focus on unit masonry and stone work. Poured concrete foundations and similar structural concrete work are classified under NAICS 238110. ³

• Does NAICS 238140 cover both residential and nonresidential projects?

  • Yes. The industry definition centers on masonry processes rather than building type; work may include new construction, additions, alterations, maintenance, and repairs in either context. ²

• Which federal datasets publish statistics for NAICS 238140 on the 2022 vintage?

  • The 2022 Economic Census began releasing data on the 2022 NAICS basis, and Nonemployer Statistics also adopted 2022 NAICS; additional programs are phasing in by 2027. ⁶

Useful resources

• G2X — NAICS 238140 page
• Census — NAICS codes and structure overview (2022 guidance). ¹
• Census — 2022 Economic Census Sector 23: Construction data tables. ⁵
• SBA — Table of Small Business Size Standards (effective March 17, 2023). ⁴

References

1. Economic Census: NAICS Codes & Understanding Industry Classification Systems (2022 guidance), U.S. Census Bureau. https://www.census.gov/programs-surveys/economic-census/year/2022/technical-documentation/code-lists/understanding-naics-redirect.html
2. NAICS 2022: 238140 Masonry Contractors (official definition), U.S. Census Bureau. https://www.census.gov/naics/?input=238140&year=2022&details=238140
3. Employer Categories and Corresponding Establishment NAICS Industries (construction specialties), U.S. Census Bureau. https://www.census.gov/programs-surveys/esp/guidance/employer.html
4. SBA Table of Small Business Size Standards (effective March 17, 2023). https://www.sba.gov/sites/default/files/2023-06/Table%20of%20Size%20Standards_Effective%20March%2017%2C%202023%20%282%29.pdf
5. 2022 NAICS Sector 23 — Construction, U.S. Census Bureau. https://www.census.gov/data/tables/2022/econ/economic-census/naics-sector-23.html
6. The Census Bureau’s Implementation of the 2022 NAICS, U.S. Census Bureau. https://www.census.gov/library/reference/code-lists/naics/2022/implementation-timeline.html