525120 — Health and Welfare Funds
Description
This industry comprises legal entities (i.e., funds, plans, and/or programs) organized to provide medical, surgical, hospital, vacation, training, and other health- and welfare-related employee benefits exclusively for the sponsor's employees or members.
Exclusions & Cross-References
- Managing portfolios of health and welfare funds--are classified in Industry 523940, Portfolio Management
- and Investment Advice; and
- Providing pharmacy benefit management services and other third party claims administration of health and
- welfare plans--are classified in U.S. Industry 524292, Pharmacy Benefit Management and Other Third
- Party Administration of Insurance and Pension Funds.
Overview Facts
| NAICS Code | 525120 |
|---|---|
| Industry Title | Health and Welfare Funds |
| SBA Size Standard | $40,000,000 |
| IRS PBA Code | 525100 (rolled-up match) |
| Sectors Hierarchy | Sector 52 → 525 → 5251 |
| Source / Verified | US Census 2022 NAICS Manual / 2026-06-28 |
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 6371 - Pension, Health, and Welfare Funds (via SIC1987:6371→NAICS1997:52512→2002:525120→2007:525120→2012:525120→2017:525120→2022:525120)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 525120:
- Sector 52 Directory Hub — List of related industries in the Finance and Insurance sector.
- SIC ↔ NAICS Crosswalk Tool — Look up mappings between legacy SIC codes and modern classifications.
- SBA Size Standards Guide — Complete rules and averaging periods for small business classifications.
- Calculating Annual Receipts Guide — Detailed worked example of revenue calculation rules.
- IRS Principal Business Activity Guide — How NAICS codes map to corporate and entity tax filings.
Related Industries in 5251
Frequently Asked Questions (FAQ)
Is 525120 a valid 2022 NAICS code?
NAICS 525120 is 'Health and Welfare Funds', a 2022 U.S. national industry under Sector 52 (Finance and Insurance); the SBA small-business size standard is $40,000,000.
What is the SBA size standard for NAICS 525120?
The SBA small business size standard for NAICS 525120 is $40,000,000 (based on receipts).
What is the legacy SIC code mapping for 525120?
NAICS code 525120 maps to the legacy 1987 SIC codes: 6371 - Pension, Health, and Welfare Funds.