623110 — Nursing Care Facilities (Skilled Nursing Facilities)
Description
This industry comprises establishments primarily engaged in providing inpatient nursing and rehabilitative services. The care is generally provided for an extended period of time to individuals requiring nursing care. These establishments have a permanent core staff of registered or licensed practical nurses who, along with other staff, provide nursing and continuous personal care services (as defined in the official U.S. Census Bureau 2022 NAICS Manual).
Illustrative Examples
- Convalescent homes or convalescent hospitals (except psychiatric)
- Nursing homes
- Rest homes with nursing care
- Assisted living facilities (without nursing facilities) for the elderly with nursing care
- Inpatient care hospices
Exclusions & Cross-References
- Assisted living facilities with on-site nursing care facilities are classified in U.S. Industry 623311,
- Continuing Care Retirement Communities; and
- Psychiatric convalescent homes and other establishments primarily engaged in providing inpatient
- treatment of mental health and substance abuse illnesses with an emphasis on counseling rather than
- medical treatment are classified in Industry 623220, Residential Mental Health and Substance Abuse
- Facilities.
Overview Facts
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 8051 - Skilled Nursing Care Facilities (via SIC1987:8051→NAICS1997:62311→2002:623110→2007:623110→2012:623110→2017:623110→2022:623110)
- SIC 8052 - Intermediate Care Facilities (via SIC1987:8052→NAICS1997:62311→2002:623110→2007:623110→2012:623110→2017:623110→2022:623110)
- SIC 8059 - Nursing and Personal Care Facilities, NEC (via SIC1987:8059→NAICS1997:62311→2002:623110→2007:623110→2012:623110→2017:623110→2022:623110)
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 Q402 — Nursing Home, Long-Term & Adult Day Care Services
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Frequently Asked Questions (FAQ)
Is NAICS code 623110 valid in 2022? ▾
Yes, 623110 is a valid 6-digit 2022 NAICS national industry code representing 'Nursing Care Facilities (Skilled Nursing Facilities)' under Sector 62 in the official classification index.
What is the SBA size standard for NAICS code 623110? ▾
The Small Business Administration (SBA) has established a small business size standard of $34,000,000 for NAICS code 623110 (Nursing Care Facilities (Skilled Nursing Facilities)), calculated based on receipts.
What is the legacy SIC equivalent for NAICS 623110? ▾
According to official Census Bureau concordance tables, NAICS code 623110 (Nursing Care Facilities (Skilled Nursing Facilities)) maps to legacy 1987 Standard Industrial Classification (SIC) codes: 8051 - Skilled Nursing Care Facilities, 8052 - Intermediate Care Facilities, 8059 - Nursing and Personal Care Facilities, NEC.
Related Pages & Tools
Further regulatory reference links for NAICS code 623110:
- Sector 62 Directory Hub — List of related industries in the Health Care and Social Assistance sector.
- SIC ↔ NAICS Crosswalk Tool — Look up mappings between legacy SIC codes and modern classifications.
- NAICS 623110 to SIC Crosswalk — Bidirectional mapping to legacy SIC codes (Nursing Care Facilities (Skilled Nursing Facilities)).
- IRS PBA Code for Nursing Homes — Principal Business Activity tax reporting details.
- 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.