NAICS Code 541214 — Payroll Services

National Industry in the official 2022 North American Industry Classification System (U.S. Census Bureau). It is one of 4 national industries under 54121 (Accounting, Tax Preparation, Bookkeeping, and Payroll Services).

Code	541214
Title	Payroll Services
Level	National Industry (6-digit)
Edition	NAICS 2022 edition
SBA size standard	$39 million in average annual receipts

Official definition (2022 NAICS)

This U.S. industry comprises establishments (except offices of CPAs) engaged in the following without also providing accounting, bookkeeping, or billing services: (1) collecting information on hours worked, pay rates, deductions, and other payroll-related data from their clients and (2) using that information to generate paychecks, payroll reports, and tax filings. These establishments may use data processing and tabulating techniques as part of providing their services.

Cross-References.

Is a business under 541214 "small"?

Under the SBA size standards (13 CFR 121.201, effective March 17, 2023), a business classified in NAICS 541214 qualifies as a small business if it does not exceed $39 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 541214 sits in the hierarchy

Level	Code	Title
Sector	54	Professional, Scientific, and Technical Services
Subsector	541	Professional, Scientific, and Technical Services
Industry Group	5412	Accounting, Tax Preparation, Bookkeeping, and Payroll Services
NAICS Industry	54121	Accounting, Tax Preparation, Bookkeeping, and Payroll Services
National Industry	541214	Payroll Services

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
7819	Services Allied to Motion Picture Production
8721	Accounting, Auditing, and Bookkeeping Services

Related National Industry codes

• 541211 — Offices of Certified Public Accountants
• 541213 — Tax Preparation Services
• 541219 — Other Accounting Services

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.