Construction and Extraction: S-Corp Reasonable Salary Benchmarks
60 occupations, with medians from $40,470 to $109,910. 21 of them clear $60,000, roughly the point at which an S-corp election starts repaying its own overhead.
In construction, a large share of revenue is materials and subcontracted labour rather than the owner's own hours — one of the stronger arguments for a salary below what headline revenue would suggest.
| Occupation | 25th | Median | 75th |
|---|---|---|---|
| Elevator and Escalator Installers and Repairers | $79,290 | $109,910 | $135,720 |
| First-Line Supervisors of Construction Trades and Extraction Workers | $63,400 | $79,920 | $101,460 |
| Roof Bolters, Mining | $71,390 | $78,540 | $81,860 |
| Boilermakers | $64,760 | $76,410 | $95,430 |
| Terrazzo Workers and Finishers | $54,830 | $76,170 | $114,780 |
| Construction and Building Inspectors | $58,860 | $74,690 | $94,710 |
| Loading and Moving Machine Operators, Underground Mining | $61,410 | $74,500 | $79,150 |
| Pile Driver Operators | $58,510 | $73,300 | $106,430 |
| Underground Mining Machine Operators, All Other | $51,670 | $70,130 | $83,120 |
| Rail-Track Laying and Maintenance Equipment Operators | $51,280 | $70,070 | $81,670 |
| Tapers | $52,730 | $68,270 | $88,540 |
| Rotary Drill Operators, Oil and Gas | $53,810 | $67,890 | $81,360 |
| Plumbers, Pipefitters, and Steamfitters | $50,190 | $63,800 | $85,110 |
| Electricians | $49,430 | $63,190 | $83,940 |
| Structural Iron and Steel Workers | $49,880 | $62,780 | $82,660 |
| Brickmasons and Blockmasons | $51,110 | $62,120 | $79,350 |
| Continuous Mining Machine Operators | $51,610 | $61,810 | $77,570 |
| Sheet Metal Workers | $47,830 | $61,800 | $81,610 |
| Explosives Workers, Ordnance Handling Experts, and Blasters | $49,630 | $61,390 | $80,370 |
| Carpenters | $48,510 | $60,580 | $76,830 |
| Earth Drillers, Except Oil and Gas | $49,900 | $60,190 | $72,450 |
| Operating Engineers and Other Construction Equipment Operators (below the S-corp threshold) | $48,680 | $59,850 | $77,170 |
| Reinforcing Iron and Rebar Workers (below the S-corp threshold) | $47,990 | $58,970 | $77,320 |
| Drywall and Ceiling Tile Installers (below the S-corp threshold) | $47,440 | $58,930 | $74,230 |
| Derrick Operators, Oil and Gas (below the S-corp threshold) | $49,880 | $58,620 | $71,610 |
| Insulation Workers, Mechanical (below the S-corp threshold) | $48,100 | $58,340 | $77,360 |
| Service Unit Operators, Oil and Gas (below the S-corp threshold) | $47,480 | $58,160 | $73,230 |
| Plasterers and Stucco Masons (below the S-corp threshold) | $47,970 | $57,660 | $71,310 |
| Excavating and Loading Machine and Dragline Operators, Surface Mining (below the S-corp threshold) | $47,890 | $57,430 | $65,730 |
| Stonemasons (below the S-corp threshold) | $45,450 | $57,390 | $71,630 |
| Glaziers (below the S-corp threshold) | $46,320 | $57,080 | $66,610 |
| Cement Masons and Concrete Finishers (below the S-corp threshold) | $47,010 | $57,020 | $66,870 |
| Extraction Workers, All Other (below the S-corp threshold) | $44,370 | $57,010 | $65,380 |
| Floor Layers, Except Carpet, Wood, and Hard Tiles (below the S-corp threshold) | $45,660 | $56,460 | $73,840 |
| Tile and Stone Setters (below the S-corp threshold) | $45,200 | $55,690 | $70,220 |
| Roofers (below the S-corp threshold) | $46,260 | $55,440 | $65,390 |
| Paving, Surfacing, and Tamping Equipment Operators (below the S-corp threshold) | $45,610 | $53,340 | $64,720 |
| Solar Photovoltaic Installers (below the S-corp threshold) | $46,700 | $53,140 | $62,870 |
| Paperhangers (below the S-corp threshold) | $44,890 | $52,140 | $60,180 |
| Floor Sanders and Finishers (below the S-corp threshold) | $41,600 | $50,440 | $59,620 |
| Carpet Installers (below the S-corp threshold) | $41,970 | $50,340 | $66,320 |
| Highway Maintenance Workers (below the S-corp threshold) | $43,500 | $50,260 | $61,040 |
| Miscellaneous Construction and Related Workers (below the S-corp threshold) | $42,810 | $49,910 | $62,440 |
| Septic Tank Servicers and Sewer Pipe Cleaners (below the S-corp threshold) | $43,530 | $49,880 | $61,060 |
| Hazardous Materials Removal Workers (below the S-corp threshold) | $44,720 | $49,450 | $61,530 |
| Painters, Construction and Maintenance (below the S-corp threshold) | $44,640 | $49,400 | $61,660 |
| Insulation Workers, Floor, Ceiling, and Wall (below the S-corp threshold) | $43,200 | $49,120 | $60,980 |
| Pipelayers (below the S-corp threshold) | $43,980 | $49,000 | $61,400 |
| Rock Splitters, Quarry (below the S-corp threshold) | $42,670 | $48,740 | $60,030 |
| Fence Erectors (below the S-corp threshold) | $40,400 | $47,980 | $58,610 |
| Helpers--Extraction Workers (below the S-corp threshold) | $41,430 | $47,730 | $57,920 |
| Helpers--Brickmasons, Blockmasons, Stonemasons, and Tile and Marble Setters (below the S-corp threshold) | $40,100 | $47,550 | $57,980 |
| Construction Laborers (below the S-corp threshold) | $38,620 | $47,120 | $59,740 |
| Roustabouts, Oil and Gas (below the S-corp threshold) | $38,850 | $46,960 | $58,120 |
| Helpers--Roofers (below the S-corp threshold) | $37,030 | $44,160 | $48,970 |
| Helpers--Carpenters (below the S-corp threshold) | $36,730 | $43,780 | $49,400 |
| Helpers--Electricians (below the S-corp threshold) | $36,830 | $42,670 | $48,470 |
| Helpers, Construction Trades, All Other (below the S-corp threshold) | $37,030 | $42,670 | $48,880 |
| Helpers--Pipelayers, Plumbers, Pipefitters, and Steamfitters (below the S-corp threshold) | $36,940 | $42,360 | $47,720 |
| Helpers--Painters, Paperhangers, Plasterers, and Stucco Masons (below the S-corp threshold) | $36,830 | $40,470 | $49,090 |
What is a reasonable salary for a construction S-corp owner?
It depends on the specific occupation, which is why the table lists all 60 separately instead of giving one number for the group. 21 carry a median at or above $60,000, roughly where an S-corp election starts repaying its overhead. Medians here run $40,470 to $109,910.
National figures, and a percentile is evidence rather than an answer.Model your own state and profit, or see all occupation groups.