By The Roofing Brief Team. Last reviewed: October 2026.
The roofing NAICS code is 238160, Roofing Contractors. This six-digit code, defined by the U.S. Census Bureau in the 2022 NAICS manual, covers establishments primarily engaged in roofing, including shake and shingle installation, sheet metal roofing, roof coating, and skylight installation. Its closest predecessor is SIC code 1761 (Roofing, Siding, and Sheet Metal Work). You use 238160 to register on SAM.gov, to test small-business status against the SBA’s $19.0 million receipts standard, and to classify a roofing business on tax and insurance paperwork. In 2024 the code covered 31,562 private establishments employing an annual average of 250,564 people, per BLS QCEW data (table below).
What is the NAICS code for roofing?
The roofing NAICS code is 238160, “Roofing Contractors.” The Census Bureau places it inside industry group 2381 (Foundation, Structure, and Building Exterior Contractors), subsector 238 (Specialty Trade Contractors), and Sector 23 (Construction). It is the terminal, most specific code for a firm whose primary revenue comes from installing, repairing, or coating roofs.
The official Census definition reads: “This industry comprises establishments primarily engaged in roofing. This industry also includes establishments treating roofs (i.e., spraying, painting, or coating) and installing skylights.” That last clause matters, because it pulls two activities people often assume are separate trades, roof coating and skylight installation, squarely under the roofing code. The Census Bureau’s 2022 NAICS index file lists 17 activities under 238160, including “Low slope roofing installation”, “Roof membrane installation”, “Solar reflecting coating, roof, application” and “Copper roofing installation”.
| Level | Code | Name |
|---|---|---|
| Sector | 23 | Construction |
| Subsector | 238 | Specialty Trade Contractors |
| Industry Group | 2381 | Foundation, Structure, and Building Exterior Contractors |
| NAICS Industry | 238160 | Roofing Contractors |
Which NAICS code should a roofing business use?
Pick the code that matches the activity producing the largest share of your receipts; that one is your primary code on SAM.gov. The size standards below are from 13 CFR 121.201 (SBA table, as published on eCFR in October 2026) and the activity assignments from the Census 2022 NAICS index.
| If most of your receipts come from | Primary NAICS code | SBA size standard | Source |
|---|---|---|---|
| Shingle, tile, metal, membrane or built-up roofing, new or repair | 238160 Roofing Contractors | $19.0 million average annual receipts | Census 2022 NAICS; 13 CFR 121.201 |
| Roof coating, spraying or painting; skylights | 238160 Roofing Contractors | $19.0 million | Census 2022 NAICS index |
| Gutters, seamless gutters, gutter guards, fascia and soffit | 238170 Siding Contractors | $19.0 million | Census 2022 NAICS index |
| Roof trusses and wood sheathing installation | 238130 Framing Contractors | $19.0 million | Census 2022 NAICS index |
| Rooftop solar panel installation | 238210 Electrical Contractors and Other Wiring Installation Contractors | $19.0 million | Census 2022 NAICS index |
| Gutter cleaning as a service | 561790 Other Services to Buildings and Dwellings | $9.0 million | Census 2022 NAICS index; 13 CFR 121.201 |
| Whole-house remodeling where roofing is one trade among many | 236118 Residential Remodelers | $45.0 million | 13 CFR 121.201 |
| Selling roofing materials wholesale (distributor) | 423330 Roofing, Siding, and Insulation Material Merchant Wholesalers | 225 employees | 13 CFR 121.201 |
What does NAICS 238160 include and exclude?
NAICS 238160 includes any establishment whose primary work is applying or repairing a roof system. That covers asphalt shingle, tile, metal panel, single-ply membrane, built-up, and modified bitumen roofing, plus roof spraying, painting, coating, and skylight installation. The test is the primary activity: a firm that mostly installs roofs sits in 238160 even if it does occasional siding on the side. Rooftop solar is the exception people miss: the Census Bureau index puts “Solar panel installation” in 238210, an electrical code, not 238160.
The exclusions trip up more contractors than the inclusions. The Census Bureau cross-references two adjacent trades directly on the 238160 record:
- Gutters, downspouts, fascia, and soffits are classified in 238170, Siding Contractors, not roofing, even though roofers commonly install them.
- Roof trusses and the sheathing attached to trusses are classified in 238130, Framing Contractors, because that is structural framing rather than the weatherproofing layer.
This boundary is why a full-service exterior company sometimes carries multiple codes: 238160 as primary for the majority of receipts, plus 238170 (gutters) or 238130 (trusses) as secondary codes. On SAM.gov you can list several NAICS codes, but you designate one primary, while each solicitation’s own NAICS code sets which size standard applies to that bid.
| Activity | Correct NAICS code | Industry name |
|---|---|---|
| Shingle, tile, metal, membrane roof install | 238160 | Roofing Contractors |
| Roof coating, spraying, or painting | 238160 | Roofing Contractors |
| Skylight installation | 238160 | Roofing Contractors |
| Gutters, downspouts, fascia, soffits | 238170 | Siding Contractors |
| Roof trusses and sheathing on trusses | 238130 | Framing Contractors |
NAICS 238160 by the numbers: 2024 BLS establishment and wage data
The Bureau of Labor Statistics splits 238160 into two BLS-only six-digit codes for its Quarterly Census of Employment and Wages: 238161 (residential roofing contractors) and 238162 (nonresidential roofing contractors). Those are the codes that show up on some third-party lookup sites; the official NAICS code you file with is still 238160. Figures below are 2024 annual averages for private ownership, from the BLS QCEW data files.
| BLS code | Segment | Establishments | Average employment | Employees per establishment | Average annual pay | Source |
|---|---|---|---|---|---|---|
| 238161 | Residential roofing contractors | 25,307 | 135,211 | 5.3 | $64,681 | BLS QCEW 2024 annual |
| 238162 | Nonresidential roofing contractors | 6,256 | 115,353 | 18.4 | $79,212 | BLS QCEW 2024 annual |
| 23816 (total) | All roofing contractors | 31,562 | 250,564 | 7.9 | $71,371 | BLS QCEW 2024 annual |
Residential roofers make up 80% of roofing establishments but only 54% of roofing employment, and nonresidential shops average about 3.5 times as many workers per location. For a firm testing itself against the $19.0 million SBA standard, that split is a useful sanity check: most residential roofing establishments are small crews, while commercial roofing firms are the ones most likely to approach the size cap.
What is the roofing contractor SIC code classification?
The SIC code for roofing is 1761, “Roofing, Siding, and Sheet Metal Work.” SIC (Standard Industrial Classification) is the older system that NAICS replaced in 1997, but many insurers, credit bureaus, and legacy databases still key off SIC. NAICS 238160 maps directly to SIC 1761 in the Census Bureau’s 1987 SIC to 2002 NAICS concordance.
The wording difference is meaningful. The OSHA SIC manual entry for 1761 bundles roofing, siding, sheet metal work and metal gutter and downspout installation into one industry. The concordance splits 1761 three ways: roofing work to 238160, siding work to 238170, and the remaining sheet metal work to 238390 (Other Building Finishing Contractors). So a firm that is “1761” under SIC may resolve to 238160, 238170 or 238390 under NAICS depending on its primary activity, and gutter work that sat inside 1761 now sits in 238170. When a form asks for SIC, roofing contractors use 1761; when it asks for NAICS, they use 238160.
| System | Code | Title | Status |
|---|---|---|---|
| NAICS | 238160 | Roofing Contractors | Current standard |
| SIC | 1761 | Roofing, Siding, and Sheet Metal Work | Legacy, still used by insurers |
Why does the roofing business classification code matter?
The code is read by three systems: federal contracting (SAM.gov and the SBA size table), insurance underwriting, and state tax and business registrations. Getting 238160 wrong can cost you set-aside eligibility under the $19.0 million standard or put your general liability policy in the wrong rating class.
Government contracts and SAM.gov
Federal agencies code roof replacement and repair solicitations to NAICS 238160, and your SAM.gov registration must list it to appear in searches and qualify for set-asides. The SBA small business size standard for 238160 is $19.0 million in average annual receipts under 13 CFR 121.201, so a firm under that threshold can compete for small business, SDVOSB, WOSB, and 8(a) roofing set-asides. If your profile lists only a general construction code such as 236220 ($45.0 million standard), a contracting officer filtering on 238160 will not see you.
Insurance rating
Carriers and underwriters use the classification code to gauge risk exposure and set premiums for general liability. If a claim reveals your real operations differ from the declared class, a wrong NAICS or SIC can trigger a rating error or a coverage dispute. Workers’ compensation uses a separate class code system: in NCCI states most roofing payroll falls under class code 5551 (Roofing, All Kinds and Drivers), while California’s WCIRB splits roofing payroll between its own classes 5551 and 5552 by hourly wage. Ask your agent which workers’ comp class and which NAICS code appear on the application, and make sure both say roofing.
Licensing and registration
State tax authorities and business registries ask for a NAICS code on registration and business tax filings. The code is a statistical label, not a license: a California roofer still needs the C-39 Roofing classification from the Contractors State License Board, whatever NAICS code the business reports. Keep the two consistent: a C-39 license next to a 236118 remodeler code invites questions.
How do I find or verify my roofing NAICS code?
To confirm your code, search the official Census Bureau NAICS tool at census.gov/naics for “roofing” and it returns 238160 as the match. Then align every place the code appears so they agree.
- Search the Census NAICS lookup for “roofing” and confirm 238160 is your primary activity by receipts.
- Update your SAM.gov profile so 238160 is listed and, if roofing is your main line, set as primary.
- Check that your business tax filings and any state registration use 238160 (or SIC 1761 where SIC is requested).
- Confirm your insurance application classifies you as roofing, not general construction, to avoid a rating mismatch.
- Add secondary codes (238170, 238130) only if a real share of revenue comes from siding, gutters, or framing.
Roofing NAICS code: quick reference
- Roofing NAICS code: 238160 (Roofing Contractors)
- Roofing SIC code: 1761 (Roofing, Siding, and Sheet Metal Work)
- Sector: 23, Construction
- SBA size standard: $19.0 million average annual receipts (13 CFR 121.201)
- BLS-only splits: 238161 residential, 238162 nonresidential (QCEW)
- Rooftop solar: 238210, not 238160
- Gutters and siding: 238170, not 238160
- Roof trusses and sheathing: 238130, not 238160
If you are setting up a company from scratch, the classification code is one line item among licensing, insurance, and entity choices. Our guide on how to start a roofing business walks through where 238160 fits in the first 90 days, and the broader Learn About Roofing hub covers the operational side once you are running jobs. For how codes intersect with state rules, see our 2026 State Roofing Code and Licensing Report. On the insurance side, the Roofing Workers’ Compensation Report explains why class code 5551 rates run high, and roofing project management covers keeping the classified work profitable once the paperwork is done. Before you file, check the roofing business survival rate for new firms.
Roofing NAICS codes: frequently asked questions
What is the NAICS code for roofing?
The NAICS code for roofing is 238160, Roofing Contractors. It covers shake, shingle, tile, metal panel, single-ply membrane, built-up, and modified bitumen roof installation, plus roof coating, spraying, painting, and skylight installation. The Census Bureau places it in Sector 23, Construction, subsector 238, and industry group 2381, as the terminal code for firms whose primary revenue comes from roofs.
What is the SIC code for a roofing contractor?
The SIC code for roofing is 1761, Roofing, Siding, and Sheet Metal Work. SIC is the older system NAICS replaced in 1997, though many insurers, credit bureaus, and legacy databases still key off it. The Census concordance maps the roofing part of SIC 1761 to NAICS 238160, so use 1761 when a form asks for SIC and 238160 when it asks for NAICS.
Are gutters covered under NAICS 238160?
No. Installing gutters, downspouts, fascia, and soffits is classified under NAICS 238170, Siding Contractors, not roofing, even though roofers commonly install them. The Census Bureau cross-references this boundary directly on the 238160 record. Roof trusses and the sheathing attached to them fall under 238130, Framing Contractors, because that is structural framing rather than the weatherproofing layer.
What is the SBA size standard for NAICS 238160?
The SBA small business size standard for NAICS 238160 is $19.0 million in average annual receipts, per 13 CFR 121.201. A roofing firm under that threshold qualifies as a small business for federal set-asides, including SDVOSB, WOSB, and 8(a) roofing contracts. Agencies award roofing work under 238160, so your SAM.gov registration must list it to appear in searches and qualify.
Why does the roofing NAICS code matter?
The code decides which SAM.gov solicitations find you and whether you count as small under the SBA’s $19.0 million receipts standard for 238160. It also feeds insurance rating for general liability. A wrong code, such as 236118 Residential Remodelers, moves you to a $45.0 million size standard and a different peer group, and can hide your bids from contracting officers searching 238160.
Can a roofing company have more than one NAICS code?
Yes. A firm designates one primary NAICS code based on its largest revenue line and can list secondary codes for other work. A roofer who also installs gutters or rooftop solar might carry 238160 as primary with 238170 (gutters) or 238210 (solar) as secondary codes on SAM.gov, where you can list several codes but designate only one as primary.
What are NAICS codes 238161 and 238162?
They are BLS-only splits of 238160 used in the Quarterly Census of Employment and Wages: 238161 is residential roofing contractors (25,307 establishments in 2024) and 238162 is nonresidential roofing contractors (6,256 establishments). They are not official NAICS codes, so SAM.gov and the SBA table use 238160.
Is rooftop solar installation under the roofing NAICS code?
No. The Census 2022 NAICS index assigns “Solar panel installation” to 238210, Electrical Contractors and Other Wiring Installation Contractors. A roofer that also mounts solar arrays would list 238160 as primary and 238210 as a secondary code if solar is a real share of receipts.