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NAICS Code for Physical Therapy

Compiled & reviewed by the EntityCodes Editorial Team (Tech Labs FZ LLC) · Data verified: 2026-06-28

The official U.S. Census 2022 NAICS classification representing Physical Therapy is primary NAICS code 621340 (Offices of Physical, Occupational and Speech Therapists, and Audiologists).

NAICS Classification Details

NAICS Code	621340
Official Title	Offices of Physical, Occupational and Speech Therapists, and Audiologists
Primary SIC Equivalent	8049 - Offices and Clinics of Health Practitioners, NEC
SBA Size Standard	$12.50 Million (Basis: Receipts)
Census Definition	This industry comprises establishments of independent health practitioners primarily engaged in one of the following: (1) providing physical therapy services to patients who have impairments, functional limitations, disabilities, or changes in physical functions and health status resulting from injury, disease or other causes, or who require prevention, wellness or fitness services; (2) planning and administering educational, recreational, and social activities designed to help patients or individuals with disabilities regain physical or mental functioning or adapt to their disabilities; and (3) diagnosing and treating speech, language, or hearing problems. These practitioners operate private or group practices in their own offices (e.g., centers, clinics) or in the facilities of others, such as hospitals or HMO medical centers.

Disclaimer: Informational only — not legal, tax, or financial advice. SBA size standards and classification data can change. Always verify with official SBA and Census Bureau publications before relying on this information. Read our full Legal Disclaimer.

Understanding the Physical Therapy Classification

Businesses operating in the Physical Therapy sector are primarily engaged in offices of physical, speech, and occupational therapy specialists. This industry classification encompasses establishments offering specialized services to corporate clients, small businesses, and individuals. Under the U.S. Census Bureau guidelines, these activities are categorized based on their production processes and service delivery models.

A company's primary NAICS code is determined by where it generates the largest share of its annual receipts. Secondary activities can be mapped to alternate codes to provide a complete profile for credit agencies and compliance registries.

Why This Classification Code Matters

Industrial codes are not merely administrative labels; they dictate how your company is treated by regulatory bodies:

IRS Principal Business Activity (PBA) Reporting: The IRS requires listing your classification code on Schedule C (Form 1040), Form 1065 (Partnerships), or Form 1120 (Corporations) to audit business deductions and monitor economic sectors.
SBA Small Business Eligibility: The SBA uses NAICS size standards to determine whether your business qualifies as a small business entity for federal set-aside contracts and government-backed loans.
SAM.gov System for Award Management: When registering as a federal contractor, you must declare your primary NAICS code to align with procurement solicitations.

How to Register and Use Your Classification Code

Identify Your Primary Activity: Audit your revenue streams. Your primary NAICS code must represent the activity generating the highest percentage of your company's receipts.
Update Your Entity Registrations: Ensure your code is updated in state filings, corporate credit bureaus (like Dun & Bradstreet), and the federal SAM.gov database.
Report on Tax Filings: Enter the six-digit code on the appropriate line of your federal income tax return.

Bidirectional Concordance Crosswalk

To convert your classification between modern and historical databases, use the direct crosswalk link. The primary Standard Industrial Classification (SIC) equivalent is 8049 (Offices and Clinics of Health Practitioners, NEC). For a full concordance map, view the NAICS 621340 to SIC 8049 Crosswalk.

Alternate and Sub-Industry Mappings

Depending on specific business functions, your organization may also fall under these alternate classifications:

No alternate NAICS codes mapped.

Related Compliance Directories

Compliance Registry Home → 2022 NAICS Directory → 1987 SIC Directory → Industry Mappings Directory → SIC-to-NAICS Crosswalk → Sector 62 Hub → SIC Group Major Group 80: Health Services Directory → NAICS 621340 Profile Page → SIC 8049 Profile Page → Data Provenance Methodology →

Frequently Asked Questions (FAQ)

What is the primary NAICS code for Physical Therapy?

The official NAICS code representing Physical Therapy is 621340. The standard industry title is 'Offices of Physical, Occupational and Speech Therapists, and Audiologists' under the 2022 Census classifications.

What is the equivalent SIC code for Physical Therapy?

The primary Standard Industrial Classification (SIC) code equivalent for Physical Therapy is 8049, officially titled 'Offices and Clinics of Health Practitioners, NEC' in the 1987 OSHA manual standard.

Are SBA size standards applicable to NAICS code 621340?

Yes, companies operating under NAICS code 621340 are evaluated under SBA size standards to determine small business status. The active standard is $12.50 Million (Basis: Receipts).

What IRS Principal Business Activity (PBA) code matches Physical Therapy?

The IRS requires declaring a Principal Business Activity code on Schedule C (Form 1040), Form 1065, or Form 1120. For Physical Therapy, you should declare 621340 (or the IRS PBA equivalent) derived from NAICS.

Where do I use the NAICS code 621340 in business administration?

This code is mandatory for government contractor entity registration on SAM.gov, federal grant applications, SBA small business loan certification, and private commercial insurance policies.

Can my Physical Therapy business list secondary classification codes?

Yes. While you must register one primary NAICS code representing the activity generating the majority of your company's revenue, you can list secondary NAICS and SIC codes on SAM.gov.

What is the difference between NAICS and SIC codes for Physical Therapy?

NAICS (2022) is organized by production processes and is used by all modern federal agencies. SIC (1987) is an older system organized by end products and is still used in historical databases.

How do I verify that my Physical Therapy company code is correct?

You can verify your classification by auditing your primary source of revenue and checking it against the definitions in the U.S. Census Bureau 2022 NAICS Manual.