Healthcare Practitioners and Technical: S-Corp Reasonable Salary Benchmarks
71 occupations, with medians from $37,640 to $559,030. 61 of them clear $60,000, roughly the point at which an S-corp election starts repaying its own overhead.
Healthcare practitioner compensation is the most litigated area of this rule. Where the owner personally performs the procedures that generate the revenue, arguing that most of the profit is a return on capital rarely survives examination.
| Occupation | 25th | Median | 75th |
|---|---|---|---|
| Pediatric Surgeons | $336,380 | $559,030 | $583,200 |
| Cardiologists | $274,280 | $496,010 | $610,060 |
| Radiologists | $216,800 | $420,860 | $506,010 |
| Surgeons, All Other | $134,850 | $414,010 | $511,420 |
| Anesthesiologists | $207,000 | $391,490 | $490,530 |
| Orthopedic Surgeons, Except Pediatric | $180,610 | $358,550 | $530,700 |
| Oral and Maxillofacial Surgeons | $204,610 | $352,220 | $428,710 |
| Emergency Medicine Physicians | $184,830 | $335,550 | $418,890 |
| Dermatologists | $139,990 | $328,730 | $452,450 |
| Physicians, Pathologists | $186,300 | $312,400 | $372,780 |
| Prosthodontists | $252,050 | $311,180 | $333,480 |
| Ophthalmologists, Except Pediatric | $173,650 | $300,080 | $421,530 |
| Obstetricians and Gynecologists | $179,810 | $292,910 | $369,390 |
| Orthodontists | $146,580 | $289,140 | $342,300 |
| Psychiatrists | $154,150 | $281,870 | $362,740 |
| Physicians, All Other | $102,930 | $265,930 | $378,770 |
| General Internal Medicine Physicians | $124,470 | $256,560 | $374,850 |
| Neurologists | $155,990 | $248,560 | $357,990 |
| Family Medicine Physicians | $162,420 | $244,180 | $334,270 |
| Nurse Anesthetists | $206,730 | $236,590 | $294,350 |
| Dentists, All Other Specialists | $166,130 | $224,990 | $280,590 |
| Pediatricians, General | $138,290 | $210,040 | $273,700 |
| Dentists, General | $125,710 | $170,950 | $224,040 |
| Podiatrists | $103,730 | $160,300 | $225,910 |
| Medical Dosimetrists | $132,080 | $147,470 | $167,030 |
| Pharmacists | $129,380 | $140,910 | $161,840 |
| Optometrists | $109,400 | $136,570 | $165,120 |
| Physician Assistants | $120,670 | $135,880 | $163,980 |
| Nurse Midwives | $116,510 | $134,040 | $157,400 |
| Nurse Practitioners | $117,990 | $132,300 | $156,700 |
| Veterinarians | $101,460 | $130,100 | $166,120 |
| Healthcare Diagnosing or Treating Practitioners, All Other | $83,780 | $115,210 | $161,470 |
| Radiation Therapists | $92,060 | $105,310 | $126,340 |
| Physical Therapists | $86,160 | $102,760 | $121,160 |
| Nuclear Medicine Technologists | $86,720 | $101,370 | $117,120 |
| Occupational Therapists | $82,510 | $100,330 | $116,670 |
| Genetic Counselors | $88,900 | $100,040 | $116,140 |
| Dental Hygienists | $83,570 | $98,100 | $108,480 |
| Speech-Language Pathologists | $77,730 | $97,870 | $114,570 |
| Registered Nurses | $80,330 | $97,550 | $112,350 |
| Diagnostic Medical Sonographers | $80,430 | $96,590 | $106,930 |
| Audiologists | $79,340 | $95,780 | $111,300 |
| Magnetic Resonance Imaging Technologists | $81,040 | $95,480 | $106,340 |
| Respiratory Therapists | $74,520 | $82,280 | $98,730 |
| Orthotists and Prosthetists | $61,290 | $81,110 | $99,990 |
| Radiologic Technologists and Technicians | $64,810 | $80,110 | $98,750 |
| Chiropractors | $60,070 | $79,200 | $105,050 |
| Therapists, All Other | $58,850 | $77,930 | $105,760 |
| Dietitians and Nutritionists | $63,080 | $76,400 | $89,340 |
| Acupuncturists | $55,380 | $76,040 | $102,280 |
| Cardiovascular Technologists and Technicians | $47,890 | $74,310 | $98,110 |
| Health Information Technologists and Medical Registrars | $48,940 | $68,020 | $95,630 |
| Surgical Assistants | $50,170 | $66,800 | $88,010 |
| Healthcare Practitioners and Technical Workers, All Other | $47,750 | $65,790 | $97,000 |
| Hearing Aid Specialists | $48,390 | $65,160 | $80,010 |
| Surgical Technologists | $54,690 | $64,650 | $79,750 |
| Licensed Practical and Licensed Vocational Nurses | $59,000 | $64,400 | $76,030 |
| Clinical Laboratory Technologists and Technicians | $47,650 | $62,930 | $81,450 |
| Athletic Trainers | $55,130 | $62,520 | $74,630 |
| Recreational Therapists | $50,240 | $61,960 | $79,930 |
| Paramedics | $49,660 | $60,600 | $73,470 |
| Exercise Physiologists (below the S-corp threshold) | $49,620 | $59,460 | $67,230 |
| Medical Records Specialists (below the S-corp threshold) | $43,490 | $51,140 | $64,820 |
| Health Technologists and Technicians, All Other (below the S-corp threshold) | $44,170 | $50,290 | $64,340 |
| Veterinary Technologists and Technicians (below the S-corp threshold) | $38,910 | $47,380 | $57,650 |
| Opticians, Dispensing (below the S-corp threshold) | $38,820 | $47,260 | $61,700 |
| Pharmacy Technicians (below the S-corp threshold) | $37,850 | $45,750 | $49,990 |
| Ophthalmic Medical Technicians (below the S-corp threshold) | $38,170 | $45,570 | $51,390 |
| Psychiatric Technicians (below the S-corp threshold) | $38,430 | $45,130 | $50,160 |
| Emergency Medical Technicians (below the S-corp threshold) | $37,960 | $44,470 | $50,100 |
| Dietetic Technicians (below the S-corp threshold) | $33,880 | $37,640 | $45,750 |
What is a reasonable salary for a healthcare S-corp owner?
It depends on the specific occupation, which is why the table lists all 71 separately instead of giving one number for the group. 61 carry a median at or above $60,000, roughly where an S-corp election starts repaying its overhead. Medians here run $37,640 to $559,030.
National figures, and a percentile is evidence rather than an answer.Model your own state and profit, or see all occupation groups.