Top NAICS Codes for Gig Workers and Independent Contractors
Rideshare, delivery, freelance, or a mix of all three — here's where each one usually lands, so you're not guessing on your next filing.
Why this matters more than it seems
Gig and freelance income doesn't come with a tidy job title attached, which makes the NAICS box on your EIN application or Schedule C feel like the one part of the form nobody explained to you. The code isn't cosmetic — it factors into SBA size-standard eligibility, some insurance underwriting, and how your income gets classified if you're ever audited. Below are the codes most commonly used by people doing this kind of work, picked by primary activity — the thing that brings in the most income, not everything you happen to do on the side.
Rideshare and delivery driving
Most commonly used by delivery-app drivers (food, packages, groceries) where the core activity is transporting goods, not people.
Used by drivers whose primary activity is transporting passengers rather than goods — some rideshare drivers use this instead of 492110 depending on how their income actually breaks down.
If you do both passenger rides and package/food delivery through different apps, use whichever activity generates more of your actual income for the year.
Freelance and creative work
Freelance writers, photographers, illustrators, and performers commonly land here.
Freelance graphic designers, brand identity work, and similar visual design services.
Freelance marketing strategists and consultants, distinct from hands-on execution work.
Consulting and professional services
Broad business consulting that doesn't fit a narrower specialty.
A catch-all for consulting work that doesn't cleanly match a more specific code.
E-commerce and product sales
Selling products online — Etsy shops, dropshipping, POD storefronts, and similar direct-to-consumer sales — typically falls here.
Skilled trades and hands-on services
Custom woodworking and similar small-scale fabrication work.
Independent hair, nail, and beauty service providers, including mobile or booth-rental setups.
Working multiple gigs at once
If your income comes from more than one source — say, rideshare driving plus freelance design work — you don't need a code for each. Pick the code matching whichever activity generated the most income during the tax year. If it's genuinely close to even, go with the activity you expect to be primary going forward, since that's the one you'll likely be filing under long-term.
Find your exact code
These are the common patterns, but "common" isn't the same as "yours." Search the full database to confirm the code that actually matches what you do.
Search NAICS Codes →New to NAICS codes generally? Start with What Is a NAICS Code? Setting up a single-member LLC specifically? See How to Choose the Right NAICS Code for a Single-Member LLC.