NAICS Code 525110 — Pension Funds

National Industry in the official 2022 North American Industry Classification System (U.S. Census Bureau). It is the only national industry under 52511 (Pension Funds).

Code	525110
Title	Pension Funds
Level	National Industry (6-digit)
Edition	NAICS 2022 edition
SBA size standard	$40 million in average annual receipts

Official definition (2022 NAICS)

This industry comprises legal entities (i.e., funds, plans, and/or programs) organized to provide retirement income benefits exclusively for the sponsor's employees or members.

Illustrative Examples:

Employee benefit plans

Retirement plans

Pension funds and plans

Is a business under 525110 "small"?

Under the SBA size standards (13 CFR 121.201, effective March 17, 2023), a business classified in NAICS 525110 qualifies as a small business if it does not exceed $40 million in average annual receipts. Small-business status determines eligibility for federal set-aside contracts, SAM.gov certifications and SBA loan programs — receipts are averaged over the latest 5 fiscal years.

Where 525110 sits in the hierarchy

Level	Code	Title
Sector	52	Finance and Insurance
Subsector	525	Funds, Trusts, and Other Financial Vehicles
Industry Group	5251	Insurance and Employee Benefit Funds
NAICS Industry	52511	Pension Funds
National Industry	525110	Pension Funds

Related SIC codes

Via the official U.S. Census concordance (1987 SIC ↔ NAICS), shown only where the industry definition is unchanged in NAICS 2022.

SIC code	Title
6371	Pension, Health, and Welfare Funds

Data: official 2022 NAICS structure, descriptions and Census concordances, U.S. Census Bureau — U.S. government works in the public domain (17 U.S.C. §105). Suggested reference, not an official determination.