What is the SBA size standard for NAICS 325412?

The SBA size standard for NAICS 325412 (Pharmaceutical Preparation Manufacturing) is 1,500 employees in average employee headcount, per 13 C.F.R. § 121.201.

Which federal agencies buy under NAICS 325412?

For FY2024 reporting, the leading federal customers under NAICS 325412 were Department of Veterans Affairs, Department of Defense, Department of Health and Human Services, Defense Logistics Agency, Department of Homeland Security. Live obligation data is available on USAspending.gov.

What FAR or DFARS clauses commonly apply to NAICS 325412 contracts?

Frequent clause flowdowns include FAR 52.246-2 (Inspection of Supplies — Fixed-Price); FAR 52.225-1 (Buy American — Supplies); FAR 52.227-14 (Rights in Data — General); DFARS 252.204-7012 (Safeguarding Covered Defense Information); FAR 52.215-2 (Audit and Records — Negotiation). Each contract instrument will incorporate clauses by reference under FAR 52.252-2; this list reflects the high-frequency set for this NAICS, not an exhaustive flowdown.

Manufacturing

NAICS 325412 — Pharmaceutical Preparation Manufacturing

Manufacturing of pharmaceutical preparations. Federal use includes VA and DoD pharmacy supply, BARDA medical countermeasures, and Strategic National Stockpile.

Quick facts

SBA size standard: 1,500 employees; Average employee headcount · 13 C.F.R. § 121.201
FY2024 federal obligations: $5B–$10B; See live USAspending.gov data →

Top federal customers

Federal agencies that obligate the most spending under NAICS 325412 (FY2024 reporting period). Order tracks federal-obligation volume on USAspending.gov.

1.Department of Veterans Affairs
2.Department of Defense
3.Department of Health and Human Services
4.Defense Logistics Agency
5.Department of Homeland Security

Set-aside fit

Whether NAICS 325412 commonly carries set-aside designations on federal awards. Eligibility for any specific solicitation is set by the contracting officer; this table reflects the FY2024 award pattern, not a guarantee of set-aside status.

SDVOSB (Service-Disabled Veteran-Owned Small Business)
8(a) Business Development Program
HUBZone Small Business
WOSB / EDWOSB
VOSB (Veteran-Owned Small Business)

Pharmaceutical primes are dominated by major manufacturers. Small-business participation typically as distributors or specialty compounders.

Frequent prime contractors

Companies that most frequently appear as prime awardees under NAICS 325412 for FY2024. Drawn from USAspending.gov public award records — verify currency at the live link below.

Pfizer
McKesson
Cardinal Health
AmerisourceBergen
Moderna
Emergent BioSolutions
Bavarian Nordic
Sanofi Pasteur
GlaxoSmithKline
Johnson & Johnson

See live award data on USAspending.gov →

Common FAR / DFARS clauses

Frequently flowed-down clauses on contracts in this NAICS. The clause text on acquisition.gov is authoritative; this list captures the practical pattern, not an exhaustive flowdown.

FAR 52.246-2Inspection of Supplies — Fixed-Price
Pharmaceutical lot acceptance regimes apply.
FAR 52.225-1Buy American — Supplies
Domestic-preference rules with pharmaceutical-specific waivers.
FAR 52.227-14Rights in Data — General
Default for clinical and manufacturing data deliverables.
DFARS 252.204-7012Safeguarding Covered Defense Information
NIST 800-171 on DoD pharmaceutical-research contracts.
FAR 52.215-2Audit and Records — Negotiation
BARDA cost-type contracts trigger DCAA audit access for cost reasonableness.

Indirect rate considerations

Pharmaceutical manufacturing structure: materials handling, manufacturing overhead by facility, R&D (allowable indirect under FAR 31.205-18 for IR&D), G&A. CAS-covered when above thresholds. BARDA cost-type contracts require full FAR Part 31 compliance.

See FieldLedger's Indirect Rate Engine for pool definition and rate tracking, or read the FieldLedger methodology for the underlying FAR Part 31 framework.

How FieldLedger fits NAICS 325412

Indirect Rate Engine for multi-pool pharma structure. Signed timekeeping for R&D and manufacturing. Project P&L for BARDA program tracking.

DCAA compliance →Indirect Rate Engine →DCAA readiness check →

Frequently asked

What is the SBA size standard for NAICS 325412?: The SBA size standard for NAICS 325412 (Pharmaceutical Preparation Manufacturing) is 1,500 employees in average employee headcount, per 13 C.F.R. § 121.201.
Is NAICS 325412 eligible for SDVOSB, 8(a), HUBZone, or WOSB set-asides?: Set-aside programs that commonly apply: SDVOSB, 8(a), HUBZone, WOSB, VOSB. Pharmaceutical primes are dominated by major manufacturers. Small-business participation typically as distributors or specialty compounders.
Which federal agencies buy under NAICS 325412?: For FY2024 reporting, the leading federal customers under NAICS 325412 were Department of Veterans Affairs, Department of Defense, Department of Health and Human Services, Defense Logistics Agency, Department of Homeland Security. Live obligation data is available on USAspending.gov.
What FAR or DFARS clauses commonly apply to NAICS 325412 contracts?: Frequent clause flowdowns include FAR 52.246-2 (Inspection of Supplies — Fixed-Price); FAR 52.225-1 (Buy American — Supplies); FAR 52.227-14 (Rights in Data — General); DFARS 252.204-7012 (Safeguarding Covered Defense Information); FAR 52.215-2 (Audit and Records — Negotiation). Each contract instrument will incorporate clauses by reference under FAR 52.252-2; this list reflects the high-frequency set for this NAICS, not an exhaustive flowdown.
What indirect-rate structure works for a federal contractor in NAICS 325412?: Pharmaceutical manufacturing structure: materials handling, manufacturing overhead by facility, R&D (allowable indirect under FAR 31.205-18 for IR&D), G&A. CAS-covered when above thresholds. BARDA cost-type contracts require full FAR Part 31 compliance.
How does FieldLedger help small federal contractors in NAICS 325412?: Indirect Rate Engine for multi-pool pharma structure. Signed timekeeping for R&D and manufacturing. Project P&L for BARDA program tracking.

Sources

U.S. Census NAICS manual — census.gov/naics
SBA size-standards table — 13 C.F.R. § 121.201 (eCFR)
Federal obligations + prime awardees — USAspending.gov NAICS 325412
FAR / DFARS clause text — acquisition.gov

Snapshot date: 2026-05-08 (FY2024 reporting period). Federal-obligation bands and prime-contractor lists reflect the data as of the snapshot — refresh against USAspending.gov for current figures.