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SOI, Returns of Active Corporations 6.1 has the relevant variables (gross receipts, net income, labor compensation) for S corporations broken down by major industry. Latest year available is 2017. SOI, Returns of Active Corporations (excluding S, RIC, REIT) has the relevant variables for C corporations (gross receipts, net income, labor compensation) broken down by major industry. Latest year available is 2013. NIPA Table 1.14 has national income and compensation of employees for the corporate sector (C and S combined) |
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A nice BEA article on labor shares by industry.
hat tip @jorgebarro
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