Production: S-Corp Reasonable Salary Benchmarks

105 occupations, with medians from $34,890 to $122,890. 17 of them clear $60,000, roughly the point at which an S-corp election starts repaying its own overhead.

Production work is measured in output and shift hours, and much of the profit in a production business is plant and equipment rather than the owner's labour. That capital argument is real here in a way it is not for professional services.

Production — BLS Occupational Employment and Wage Statistics, May 2025, national. Ordered by median wage.
Occupation25thMedian75th
Nuclear Power Reactor Operators$109,440$122,890$130,490
Power Distributors and Dispatchers$90,200$106,730$130,940
Power Plant Operators$79,690$102,040$119,080
Petroleum Pump System Operators, Refinery Operators, and Gaugers$77,510$96,710$106,320
Gas Plant Operators$76,870$87,820$100,870
Stationary Engineers and Boiler Operators$63,160$78,620$101,150
Chemical Plant and System Operators$60,330$78,120$98,660
First-Line Supervisors of Production and Operating Workers$58,630$74,450$91,680
Computer Numerically Controlled Tool Programmers$58,270$68,120$81,890
Aircraft Structure, Surfaces, Rigging, and Systems Assemblers$58,600$65,380$83,410
Tool and Die Makers$51,490$64,050$78,770
Layout Workers, Metal and Plastic$50,910$63,870$79,470
Model Makers, Metal and Plastic$47,360$63,340$86,740
Fabric and Apparel Patternmakers$42,620$62,750$93,930
Timing Device Assemblers and Adjusters$29,040$62,620$72,740
Plant and System Operators, All Other$48,900$62,470$78,480
Water and Wastewater Treatment Plant and System Operators$48,040$60,020$74,780
Machinists (below the S-corp threshold)$47,570$58,750$67,700
Chemical Equipment Operators and Tenders (below the S-corp threshold)$45,970$58,040$74,080
Patternmakers, Metal and Plastic (below the S-corp threshold)$49,070$58,000$69,960
Tire Builders (below the S-corp threshold)$47,900$57,390$64,380
Model Makers, Wood (below the S-corp threshold)$37,660$56,550$87,150
Metal-Refining Furnace Operators and Tenders (below the S-corp threshold)$46,080$54,430$62,810
Welders, Cutters, Solderers, and Brazers (below the S-corp threshold)$46,790$53,750$63,010
Engine and Other Machine Assemblers (below the S-corp threshold)$45,230$53,710$74,920
Milling and Planing Machine Setters, Operators, and Tenders, Metal and Plastic (below the S-corp threshold)$45,210$52,800$64,900
Jewelers and Precious Stone and Metal Workers (below the S-corp threshold)$39,520$52,540$69,810
Pourers and Casters, Metal (below the S-corp threshold)$45,190$51,810$61,700
Separating, Filtering, Clarifying, Precipitating, and Still Machine Setters, Operators, and Tenders (below the S-corp threshold)$44,410$51,610$63,930
Semiconductor Processing Technicians (below the S-corp threshold)$45,640$51,430$65,010
Structural Metal Fabricators and Fitters (below the S-corp threshold)$45,610$51,330$61,250
Computer Numerically Controlled Tool Operators (below the S-corp threshold)$44,930$50,690$61,760
Lathe and Turning Machine Tool Setters, Operators, and Tenders, Metal and Plastic (below the S-corp threshold)$43,250$50,620$60,700
Paper Goods Machine Setters, Operators, and Tenders (below the S-corp threshold)$44,920$50,270$60,180
Rolling Machine Setters, Operators, and Tenders, Metal and Plastic (below the S-corp threshold)$44,020$50,140$61,880
Tool Grinders, Filers, and Sharpeners (below the S-corp threshold)$40,800$50,060$62,150
Patternmakers, Wood (below the S-corp threshold)$41,170$49,630$59,350
Dental Laboratory Technicians (below the S-corp threshold)$40,420$49,610$62,070
Drilling and Boring Machine Tool Setters, Operators, and Tenders, Metal and Plastic (below the S-corp threshold)$41,710$49,080$57,940
Forging Machine Setters, Operators, and Tenders, Metal and Plastic (below the S-corp threshold)$42,440$49,030$60,130
Mixing and Blending Machine Setters, Operators, and Tenders (below the S-corp threshold)$42,850$48,990$59,860
Heat Treating Equipment Setters, Operators, and Tenders, Metal and Plastic (below the S-corp threshold)$40,660$48,750$58,400
Prepress Technicians and Workers (below the S-corp threshold)$40,930$48,690$58,580
Inspectors, Testers, Sorters, Samplers, and Weighers (below the S-corp threshold)$39,890$48,570$61,440
Crushing, Grinding, and Polishing Machine Setters, Operators, and Tenders (below the S-corp threshold)$40,430$48,540$60,040
Coating, Painting, and Spraying Machine Setters, Operators, and Tenders (below the S-corp threshold)$40,590$48,250$59,680
Coil Winders, Tapers, and Finishers (below the S-corp threshold)$42,050$48,220$58,770
Foundry Mold and Coremakers (below the S-corp threshold)$41,870$48,110$57,350
Furnace, Kiln, Oven, Drier, and Kettle Operators and Tenders (below the S-corp threshold)$41,130$48,040$59,830
Medical Appliance Technicians (below the S-corp threshold)$42,210$48,030$60,580
Welding, Soldering, and Brazing Machine Setters, Operators, and Tenders (below the S-corp threshold)$40,560$47,920$57,390
Extruding and Drawing Machine Setters, Operators, and Tenders, Metal and Plastic (below the S-corp threshold)$40,450$47,720$56,840
Multiple Machine Tool Setters, Operators, and Tenders, Metal and Plastic (below the S-corp threshold)$39,420$47,180$57,800
Fiberglass Laminators and Fabricators (below the S-corp threshold)$39,430$46,880$54,490
Cabinetmakers and Bench Carpenters (below the S-corp threshold)$38,830$46,680$55,760
Cutting and Slicing Machine Setters, Operators, and Tenders (below the S-corp threshold)$39,440$46,570$53,800
Grinding, Lapping, Polishing, and Buffing Machine Tool Setters, Operators, and Tenders, Metal and Plastic (below the S-corp threshold)$39,390$46,550$54,290
Adhesive Bonding Machine Operators and Tenders (below the S-corp threshold)$37,220$46,460$53,610
Extruding and Forming Machine Setters, Operators, and Tenders, Synthetic and Glass Fibers (below the S-corp threshold)$39,360$46,350$57,280
Upholsterers (below the S-corp threshold)$37,340$46,340$54,580
Cutting, Punching, and Press Machine Setters, Operators, and Tenders, Metal and Plastic (below the S-corp threshold)$38,870$46,330$55,410
Molders, Shapers, and Casters, Except Metal and Plastic (below the S-corp threshold)$39,280$46,170$53,000
Metal Workers and Plastic Workers, All Other (below the S-corp threshold)$39,190$45,950$54,100
Electrical, Electronic, and Electromechanical Assemblers, Except Coil Winders, Tapers, and Finishers (below the S-corp threshold)$38,380$45,850$51,670
Printing Press Operators (below the S-corp threshold)$37,390$45,780$55,740
Extruding, Forming, Pressing, and Compacting Machine Setters, Operators, and Tenders (below the S-corp threshold)$38,360$45,760$52,580
Food and Tobacco Roasting, Baking, and Drying Machine Operators and Tenders (below the S-corp threshold)$37,540$44,810$50,680
Miscellaneous Assemblers and Fabricators (below the S-corp threshold)$37,380$44,650$51,200
Furniture Finishers (below the S-corp threshold)$37,670$44,540$49,730
Woodworkers, All Other (below the S-corp threshold)$36,320$44,530$55,180
Molding, Coremaking, and Casting Machine Setters, Operators, and Tenders, Metal and Plastic (below the S-corp threshold)$37,270$44,350$51,020
Plating Machine Setters, Operators, and Tenders, Metal and Plastic (below the S-corp threshold)$37,260$43,960$49,600
Cleaning, Washing, and Metal Pickling Equipment Operators and Tenders (below the S-corp threshold)$37,310$43,530$49,320
Woodworking Machine Setters, Operators, and Tenders, Except Sawing (below the S-corp threshold)$37,100$43,380$48,720
Etchers and Engravers (below the S-corp threshold)$37,400$43,310$53,050
Packaging and Filling Machine Operators and Tenders (below the S-corp threshold)$36,850$43,220$49,070
Sawing Machine Setters, Operators, and Tenders, Wood (below the S-corp threshold)$36,510$42,770$48,620
Grinding and Polishing Workers, Hand (below the S-corp threshold)$37,450$42,660$49,980
Food Batchmakers (below the S-corp threshold)$36,350$42,290$49,670
Print Binding and Finishing Workers (below the S-corp threshold)$36,910$42,290$49,130
Tailors, Dressmakers, and Custom Sewers (below the S-corp threshold)$35,230$41,640$50,200
Painting, Coating, and Decorating Workers (below the S-corp threshold)$37,030$41,600$50,360
Food Cooking Machine Operators and Tenders (below the S-corp threshold)$36,190$41,590$47,380
Cooling and Freezing Equipment Operators and Tenders (below the S-corp threshold)$36,380$41,330$49,550
Photographic Process Workers and Processing Machine Operators (below the S-corp threshold)$35,170$40,610$50,150
Butchers and Meat Cutters (below the S-corp threshold)$35,510$40,140$48,050
Slaughterers and Meat Packers (below the S-corp threshold)$36,150$40,130$46,870
Production Workers, All Other (below the S-corp threshold)$36,030$40,110$49,010
Food Processing Workers, All Other (below the S-corp threshold)$36,410$39,680$44,130
Textile Knitting and Weaving Machine Setters, Operators, and Tenders (below the S-corp threshold)$36,390$39,530$45,220
Ophthalmic Laboratory Technicians (below the S-corp threshold)$36,470$39,460$47,010
Helpers--Production Workers (below the S-corp threshold)$35,220$39,070$45,990
Textile Cutting Machine Setters, Operators, and Tenders (below the S-corp threshold)$34,230$38,760$45,220
Textile Winding, Twisting, and Drawing Out Machine Setters, Operators, and Tenders (below the S-corp threshold)$36,420$38,670$42,940
Meat, Poultry, and Fish Cutters and Trimmers (below the S-corp threshold)$35,350$38,300$44,170
Textile Bleaching and Dyeing Machine Operators and Tenders (below the S-corp threshold)$35,680$38,180$45,280
Cutters and Trimmers, Hand (below the S-corp threshold)$34,050$38,020$47,850
Shoe and Leather Workers and Repairers (below the S-corp threshold)$31,270$37,800$45,670
Textile, Apparel, and Furnishings Workers, All Other (below the S-corp threshold)$34,320$37,280$44,620
Bakers (below the S-corp threshold)$32,660$37,160$44,360
Sewing Machine Operators (below the S-corp threshold)$31,960$36,670$42,830
Sewers, Hand (below the S-corp threshold)$33,330$36,480$40,720
Shoe Machine Operators and Tenders (below the S-corp threshold)$29,090$35,650$43,090
Pressers, Textile, Garment, and Related Materials (below the S-corp threshold)$29,870$35,060$37,940
Laundry and Dry-Cleaning Workers (below the S-corp threshold)$30,360$34,890$37,560

What is a reasonable salary for a production S-corp owner?

It depends on the specific occupation, which is why the table lists all 105 separately instead of giving one number for the group. 17 carry a median at or above $60,000, roughly where an S-corp election starts repaying its overhead. Medians here run $34,890 to $122,890.

National figures, and a percentile is evidence rather than an answer.Model your own state and profit, or see all occupation groups.