541511 — Custom Computer Programming Services
Description
This U.S. industry comprises establishments primarily engaged in writing, modifying, testing, and supporting software to meet the needs of a particular customer.
Exclusions & Cross-References
- Software design, development, and publishing, or software publishing only--are classified in Industry
- 513210, Software Publishers;
- PROFESSIONAL, SCIENTIFIC, AND TECHNICAL SERVICES 465
- Providing computing infrastructure, data processing services, Web hosting services (except software
- publishing), and related services, including streaming support services (except streaming distribution
- services)--are classified in Industry 518210, Computing Infrastructure Providers, Data Processing, Web
- Hosting, and Related Services; and
- Planning and designing computer systems that integrate computer hardware, software, and communication
- technologies, even though such establishments may provide custom software as an integral part of their
- services--are classified in U.S. Industry 541512, Computer Systems Design Services.
Overview Facts
| NAICS Code | 541511 |
|---|---|
| Industry Title | Custom Computer Programming Services |
| SBA Size Standard | $34,000,000 |
| U.S. Establishments | 68,051 (Census CBP, 2023) |
| IRS PBA Code | 541511 (exact match) |
| Sectors Hierarchy | Sector 54 → 541 → 5415 |
| JSON Endpoint | View as JSON · API → |
| Source / Verified | US Census 2022 NAICS Manual, Census CBP / 2026-06-28 |
💡 Expert Guidance & SBA Tips
SBA Audit Tip: Since NAICS 541511 utilizes a receipts-based size standard ($34,000,000), the SBA calculates your size using your average annual gross receipts over the last five fiscal years (13 CFR § 121.104). Be sure to include cost of goods sold (COGS) in your gross receipts calculation, as the SBA does not allow COGS deductions.
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 7371 - Computer Programming Services (via SIC1987:7371→NAICS1997:541511→2002:541511→2007:541511→2012:541511→2017:541511→2022:541511)
Suggested Product Service Codes (Advisory)
The following Product Service Codes (PSCs) are advisory suggestions aligned with this NAICS code. Note: NAICS and PSC codes map to different dimensions of procurement (industry vs. product/service). There is no official binding 1:1 crosswalk.
- PSC R425 — Engineering and Technical Services
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Frequently Asked Questions (FAQ)
Is NAICS code 541511 an active industry classification in 2022? ▾
Yes, NAICS code 541511 is a fully active classification for 'Custom Computer Programming Services' in the U.S. Census Bureau's 2022 vintage. It groups businesses by production process under Sector 54 (Professional, Scientific, and Technical Services), Subsector 541, and Group 5415.
What is the SBA small business size standard for NAICS code 541511? ▾
The SBA size standard limit for NAICS code 541511 is $34,000,000. Firms whose receipts (averaged over five years) or employee headcounts (averaged over 24 months) are below this threshold qualify for federal contracting set-asides.
What are the legacy SIC code equivalents mapped to NAICS 541511? ▾
Legacy 1987 SIC codes mapped to NAICS 541511 include: SIC 7371 (Computer Programming Services). Mappings are resolved transitively across successive Census concordances to preserve historical risk profiles in B2B databases.
What IRS Principal Business Activity (PBA) code matches NAICS 541511? ▾
The IRS PBA tax code matching NAICS 541511 is 541511 (derived via a exact mapping method). Business tax filers must declare this principal business activity code on IRS Schedule C, Form 1120, or Form 1065.
What business activities are classified under NAICS 541511? ▾
Activities classified under NAICS 541511 ('Custom Computer Programming Services') include: various industrial activities in this sector. Companies primarily engaged in these production processes must select this code for compliance records.
What activities are excluded from NAICS code 541511? ▾
Exclusions defined by the Census Bureau for NAICS 541511 include: Software design, development, and publishing, or software publishing only--are classified in Industry, 513210, Software Publishers;, PROFESSIONAL, SCIENTIFIC, AND TECHNICAL SERVICES 465. Establishments performing these alternative processes are redirected to use their respective industry codes.
How many active establishments operate under NAICS 541511 in the U.S.? ▾
According to the County Business Patterns (CBP) 2023 dataset, there are 68,051 active establishments with registered payrolls operating under NAICS code 541511 in the United States.
Which Product Service Codes (PSCs) are suggested for NAICS 541511? ▾
Suggested advisory Product Service Codes (PSCs) for NAICS 541511 are: PSC R425 (Engineering and Technical Services). PSCs classify the specific deliverables procured by the government, complementing the industry-level NAICS classification.
Is NAICS code 541511 standard uniform across all U.S. states? ▾
Yes. The North American Industry Classification System (NAICS) code 541511 is a federal statistical standard overseen by the Census Bureau. It applies uniformly to state LLC filings, banking KYC processes, and federal audits.
Related Pages & Tools
Further regulatory reference links for NAICS code 541511:
- Sector 54 Directory Hub — List of related industries in the Professional, Scientific, and Technical Services sector.
- SIC ↔ NAICS Crosswalk Tool — Look up mappings between legacy SIC codes and modern classifications.
- NAICS 541511 to SIC Crosswalk — Bidirectional mapping to legacy SIC codes (Custom Computer Programming Services).
- IRS PBA Code for SEO — Principal Business Activity tax reporting details.
- IRS PBA Code for SEO Agency — Principal Business Activity tax reporting details.
- IRS PBA Code for Software Development — Principal Business Activity tax reporting details.
- IRS PBA Code for Web Design — Principal Business Activity tax reporting details.
- Compare NAICS 541511 vs 541512 — Industrial classification comparison rules (Custom Computer Programming Services vs Computer Systems Design Services).
- Compare NAICS 541511 vs 541513 — Industrial classification comparison rules (Custom Computer Programming Services vs Computer Facilities Management Services).
- Compare NAICS 518210 vs 541511 — Industrial classification comparison rules (Custom Computer Programming Services vs Computing Infrastructure Providers, Data Processing, Web Hosting, and Related Services).
- SBA Size Standards Guide — Complete rules and averaging periods for small business classifications.
- Calculating Annual Receipts Guide — Detailed worked example of revenue calculation rules.
- IRS Principal Business Activity Guide — How NAICS codes map to corporate and entity tax filings.
Sources & References
- U.S. Census Bureau: North American Industry Classification System (NAICS) Manual
- U.S. Small Business Administration (SBA): Table of Small Business Size Standards
- Electronic Code of Federal Regulations (eCFR): 13 CFR Part 121 - Small Business Size Regulations
- Acquisition.gov: Federal Acquisition Regulation (FAR) Part 19 - Small Business Programs
- Internal Revenue Service (IRS): Instructions for Schedule C (Form 1040) Principal Business Activity (PBA) Codes
- U.S. General Services Administration (GSA): System for Award Management (SAM.gov) Unique Entity ID Guide
- Defense Logistics Agency: Defense Logistics Agency (DLA) CAGE Search and Registration
- United Nations Statistics Division: International Standard Industrial Classification of All Economic Activities (ISIC)
- U.S. Occupational Safety and Health Administration (OSHA): Standard Industrial Classification (SIC) Manual
- U.S. Securities and Exchange Commission (SEC): SEC EDGAR Filer Standard Industrial Classification Codes