Nonemployer Statistics (NES) is a data product produced annually that provides subnational economic data by industry. NES provides the only annual source of detailed and comprehensive data on the scope, nature, and activities of U.S. businesses with no paid employees, that are subject to federal income tax.

The majority of all business establishments in the United States are nonemployers. These businesses include some partnerships and corporations, however the majority of nonemployers are self-employed individuals operating unincorporated businesses (known as sole proprietorships), which may or may not be the owner's principal source of income. To better understand tax filing requirements for business with no paid employees, please visit https://www.irs.gov/businesses/small-businesses-self-employed/self-employed-individuals-tax-center.

NES provides annual statistics on U.S. businesses with no paid employees or payroll at a detailed geography and industry level. This program is authorized by the United States Code, Titles 13 and 26.

Statistics are available for businesses that have no paid employees, are subject to federal income taxes, and have receipts of $1,000 or more ($1 or more for the Construction sector). The data are available at the U.S. level and by state, county, Metropolitan/Micropolitan Statistical Area (MSA), and Combined Statistical Area (CSA). NES covers a broader level of industry detail than data for employers. Excluded industries are Crop and Animal Production (NAICS 111,112); Postal Service (NAICS 491); Funds, Trusts, and Other Financial Vehicles (NAICS 525); Management of Companies and Enterprises (NAICS 55); Private Households (NAICS 814); and Public Administration (NAICS 92).

Data are presented by geographic area, industry detail, legal form of organization (U.S. and state only), and receipt size class (U.S. only). Annual data consist of number of establishments and total receipts. Precautions are taken to avoid disclosing the operations of an individual business.

• U.S., state, & county datasets start in 1997

     - Legal form of organization (LFO) added in 2008 (U.S. and states only)

     - Receipt size class added in 2009 (U.S. only)

• CBP and NES Combined Report datasets added in 2012, discontinued in 2022

• Metropolitan Statistical Area (MSA) datasets added in 2016

• Combined Statistical Area (CSA) datasets added in 2016 

• Marine Economy table added in 2021                           

Datasets can be downloaded from NES datasets. In addition, NES data tables are available in data.census.gov from 2012 to the current reference year.

NES has been published annually since 1997. Prior to 1997, data were published as part of the 1992, 1987, 1977, and 1972 Economic Census.

NES data originate from statistical information obtained through business income tax records that the Internal Revenue Service (IRS) provides to the Census Bureau. The data are processed through various automated and analytical review to eliminate employers from the tabulation, correct and complete data items, remove anomalies, and validate geography coding and industry classification.

Prior to publication, the noise infusion method is applied to protect individual businesses from disclosure.

Noise infusion was first applied to Nonemployer Statistics in 2005. Prior to 2005, data were suppressed using the cell suppression method. For more information on the coverage and methods used in Nonemployer Statistics, refer to NES Methodology.

Data are published as datasets (comma-delimited format for downloading), data tables (in data.census.gov for 2012 to current reference year), and in the API.

For reference years 2012-2021, published NES and County Business Patterns (CBP) data are merged by industry as part of a Combined Report to provide a more complete view of the economy.

Contact information for the Nonemployer Statistics (NES) program available at Contact Us.