NAICS 541511 vs 541512
This page compares NAICS 541511 (Custom Computer Programming Services) vs NAICS 541512 (Computer Systems Design Services) to help you determine the correct industry classification code.
Side-by-Side Comparison Asset
| Dimension | NAICS 541511 — Custom Computer Programming Services | NAICS 541512 — Computer Systems Design Services |
|---|---|---|
| Definition | This U.S. industry comprises establishments primarily engaged in writing, modifying, testing, and supporting software to meet the needs of a particular customer. | This U.S. industry comprises establishments primarily engaged in planning and designing computer systems that integrate computer hardware, software, and communication technologies. The hardware and software components of the system may be provided by this establishment or company as part of integrated services or may be provided by third parties or vendors. These establishments often install the system and train and support users of the system. |
| SBA Size Standard | $34,000,000 | $34,000,000 |
| US Establishments (CBP) | 68,051 | 58,113 |
Decision Rule Guidelines
Choose 541511 (Custom Programming) if you write proprietary code, customize applications, or write database scripts for a client. Choose 541512 (Systems Design) if your service involves system integration, hardware-software bundles, or architecting local networks without custom code authoring as the primary deliverable.
Frequently Asked Questions (FAQ)
Can I report both NAICS 541511 and 541512 on a business tax return? ▾
No, the IRS requires declaring a single primary activity code (either 541511 or 541512) on Schedule C or Form 1120. You must audit your revenue share between these two classifications and select the code that represents the highest percentage of your receipts.
How do the SBA size standards differ between NAICS 541511 and 541512? ▾
NAICS 541511 has a standard of $34,000,000 while NAICS 541512 has a standard of $34,000,000. Ensure your rolling averages of annual receipts or employees do not exceed the specific code limit for your chosen classification.
Related Pages & Tools
- NAICS Code 541511 Directory — Official definition, SBA thresholds, and details.
- NAICS Code 541512 Directory — Official definition, SBA thresholds, and details.
- Find NAICS by Industry — Search classification directory.
Primary Ingestion Source
Data sourced from the U.S. Census Bureau NAICS 2022 Manual and SBA Small Business Size Regulations (13 CFR Part 121). Last verified on 2026-06-30.