Management: S-Corp Reasonable Salary Benchmarks
37 occupations, with medians from $59,300 to $213,990. 36 of them clear $60,000, roughly the point at which an S-corp election starts repaying its own overhead.
Management is the hardest case for a low salary. The duties the IRS asks about — directing the business, winning the work, signing the decisions — are precisely the ones an owner-employee cannot delegate on paper and still claim were somebody else's.
| Occupation | 25th | Median | 75th |
|---|---|---|---|
| Chief Executives | $129,540 | $213,990 | $356,200 |
| Computer and Information Systems Managers | $138,060 | $175,140 | $220,730 |
| Architectural and Engineering Managers | $139,360 | $171,270 | $212,500 |
| Natural Sciences Managers | $119,430 | $167,220 | $221,540 |
| Marketing Managers | $123,020 | $166,790 | $216,410 |
| Financial Managers | $125,490 | $166,570 | $219,980 |
| Human Resources Managers | $111,110 | $149,280 | $199,290 |
| Compensation and Benefits Managers | $113,170 | $149,230 | $200,610 |
| Sales Managers | $100,360 | $148,270 | $207,340 |
| Purchasing Managers | $115,550 | $148,080 | $182,270 |
| Public Relations Managers | $106,580 | $146,910 | $204,520 |
| Managers, All Other | $102,880 | $141,900 | $186,300 |
| Advertising and Promotions Managers | $91,370 | $133,660 | $201,050 |
| Training and Development Managers | $101,850 | $133,000 | $176,870 |
| Industrial Production Managers | $98,160 | $126,060 | $161,880 |
| Fundraising Managers | $95,970 | $125,470 | $169,990 |
| Medical and Health Services Managers | $94,700 | $123,860 | $166,100 |
| Construction Managers | $88,550 | $114,990 | $151,640 |
| Administrative Services Managers | $86,460 | $114,130 | $157,420 |
| Transportation, Storage, and Distribution Managers | $82,440 | $107,230 | $146,770 |
| Facilities Managers | $82,020 | $106,660 | $138,870 |
| Education Administrators, Kindergarten through Secondary | $86,040 | $105,870 | $134,630 |
| General and Operations Managers | $72,320 | $105,770 | $167,280 |
| Education Administrators, Postsecondary | $80,870 | $104,590 | $144,370 |
| Postmasters and Mail Superintendents | $90,650 | $96,660 | $102,960 |
| Education Administrators, All Other | $68,980 | $95,200 | $126,590 |
| Emergency Management Directors | $67,910 | $93,330 | $126,490 |
| Gambling Managers | $72,570 | $93,220 | $122,990 |
| Farmers, Ranchers, and Other Agricultural Managers | $66,300 | $89,900 | $118,860 |
| Social and Community Service Managers | $64,290 | $80,390 | $103,200 |
| Entertainment and Recreation Managers, Except Gambling | $61,060 | $79,520 | $104,770 |
| Funeral Home Managers | $61,890 | $78,790 | $103,940 |
| Property, Real Estate, and Community Association Managers | $50,720 | $69,990 | $97,910 |
| Personal Service Managers, All Other | $54,130 | $69,770 | $94,440 |
| Food Service Managers | $56,870 | $69,390 | $86,800 |
| Lodging Managers | $49,530 | $69,250 | $94,030 |
| Education and Childcare Administrators, Preschool and Daycare (below the S-corp threshold) | $47,040 | $59,300 | $75,500 |
What is a reasonable salary for a management S-corp owner?
It depends on the specific occupation, which is why the table lists all 37 separately instead of giving one number for the group. 36 carry a median at or above $60,000, roughly where an S-corp election starts repaying its overhead. Medians here run $59,300 to $213,990.
National figures, and a percentile is evidence rather than an answer.Model your own state and profit, or see all occupation groups.