Software and Technology Compensation Benchmarks

Published wage percentiles for Software Developers (SOC 15-1252), Computer and Information Systems Managers (SOC 11-3021). Bureau of Labor Statistics OEWS, reference period May 2025.

What this data is, and what it is not

Every figure on this page is a published occupational wage percentile from the Occupational Employment and Wage Statistics program at the U.S. Bureau of Labor Statistics, national and cross-industry, reference period May 2025.

It is not a reasonable compensation determination, and it is not a compensation study. No table on this page is your number. A determination measures one company's own facts against what would ordinarily be paid for like services by like enterprises under like circumstances (Treas. Reg. § 1.162-7(b)(3)). There are no bright-line guidelines in the Code or the Regulations, so the courts decide reasonable compensation on the facts and circumstances of each case (IRS Fact Sheet FS-2008-25).

Which occupation series applies to a particular owner depends on facts this page does not know: what the owner does in a working week, how many hours, where the business operates, what the business can pay, and what the company actually sells. The tables below report what the published data says for an occupation. Nothing on this page is tax, legal, or financial advice.

The wage series on this page

Software Developers (SOC 15-1252)

For Software and Technology businesses, the wage series behind the benchmark is Software Developers (SOC 15-1252). That is the occupation whose published rates price the professional work the company sells, so the methodology selects it over a general supervisory series when the owner is the one delivering that work.

Software Developers (SOC 15-1252), annual wage percentiles, May 2025Drag sideways to see all five percentiles.
Measure10th percentile25th percentile50th percentile75th percentile90th percentile
Annual wage$82,460$105,210$135,980$171,980$214,670

Computer and Information Systems Managers (SOC 11-3021)

This series is on the page because one of the work patterns below routes to it. It is a different occupation, not a second reading of the same one.

Computer and Information Systems Managers (SOC 11-3021), annual wage percentiles, May 2025Drag sideways to see all five percentiles.
Measure10th percentile25th percentile50th percentile75th percentile90th percentile
Annual wage$107,550$138,060$175,140$220,730$297,510

How the work pattern changes the series

The same company can price from a different wage series depending on how the owner actually spends the working week. That divergence is one reason a single published figure cannot answer the question.

  • Performs the work: the owner spends most of the working week doing the trade or service the company sells.
  • Splits the work: the owner both does that work and runs the business.
  • Directs the work: the owner runs the business while other people do the work the company sells.
Software and Technology Business Owners: wage series by owner work pattern
How the owner worksWage series
Performs the workSoftware Developers (SOC 15-1252)
Splits the workSoftware Developers (SOC 15-1252)
Directs the workComputer and Information Systems Managers (SOC 11-3021)

The management series runs higher because directing a staffed operation is a different and typically larger job than performing the work alone.

Businesses in this group

Every profession in this group is priced from Software Developers (SOC 15-1252) when the owner does the work, and from Computer and Information Systems Managers (SOC 11-3021) when the owner directs it.

Start a report for one of these professions:

  • TechnologyTechnologyFor Technology businesses, the wage series behind the benchmark is Software Developers (SOC 15-1252). Ownership by itself does not select a different series: the published data for this occupation prices the operating work the company sells. A route moves off it when the owner directs the work rather than does it, which is why the routes on this page can differ.
  • Software DevelopmentSoftware Development

Where these figures come from

The identifier beside each series is the exact OEWS series the cell was pulled from. These are national figures as published for May 2025. They are not adjusted for a local market and not aged forward to the current period.

Program documentation for these statistics: OEWS program page. Published tables for every occupation: OEWS data tables at BLS.

  • BLS OEWS series OEUN000000000000015125213 carries the annual median for Software Developers (SOC 15-1252). Cells on this page are the May 2025 estimates, retrieved 2026-07-25.
  • BLS OEWS series OEUN000000000000011302113 carries the annual median for Computer and Information Systems Managers (SOC 11-3021). Cells on this page are the May 2025 estimates, retrieved 2026-07-25.

Does this read wrong?

Practitioners know their own trade better than a statistical table does. If the way this page describes the work does not match how the work is really done, tell us and we will fix the page.

Email hello@wagedefend.com and name this page (software-and-technology).

Other published wage series in the same occupational family, or priced by the same rule.

For what the authorities actually require, start with S corp reasonable compensation: the legal standard.

This page is general information about published wage data and published legal authorities. It is not tax, legal, or financial advice for any specific situation.

See the methodology applied

A benchmark is the starting point, not the finding.

The sample report shows how one company's own facts, hours, and payroll history move a figure off the published series, with the authority behind each step.

View sample reportStart a report
Software and Technology Compensation Benchmarks | WageDefender