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SAM.gov Subcontracting Plan Reporting — what changed after eSRS

Individual Subcontract Reports (ISR) and Summary Subcontract Reports (SSR) are filed through SAM.gov Subcontracting Plan Reporting. The old eSRS system retired in February 2026. Primes and subs now file Individual Subcontract Reports (ISR) and Summary Subcontract Reports (SSR) in SAM.gov. This guide explains the workflow at a high level — always check current SAM.gov instructions before filing.

What SAM.gov Subcontracting Plan Reporting covers

ISR is per contract; SSR is your portfolio roll-up — both tie to plan goals.

  • ISR — primes report subcontract awards and dollars by category for each covered contract.
  • SSR — primes summarize subcontracting performance across all covered contracts for the reporting period.
  • Both align to approved small business subcontracting plan goals under FAR 52.219-9.

What primes should prepare before filing

Gather plan goals, award data, outreach records, and internal reconciliations.

  1. Approved subcontracting plan goals by PIID and category.
  2. Subcontract award data with correct UEIs and names from SAM.gov.
  3. Outreach and good-faith effort records when goals are not fully met.
  4. Internal reconciliation between finance, contracts, and SBLO data.

How SamMatch supports the workflow

SamMatch tracks sourcing data per requirement — it does not submit reports.

SamMatch does not submit ISR or SSR reports. It helps compliance teams keep requirement-level sourcing data — which certified small businesses were identified, outreach timestamps, and category tags — so reporting is easier, not a scavenger hunt. See ISR & SSR data prep and subcontracting plan compliance.

Disclaimer

Confirm filing rules on SAM.gov — this is not legal advice.

SamMatch organizes subcontractor sourcing, outreach, and category data to support ISR and SSR preparation. Official reports are submitted through SAM.gov. SamMatch does not make legal or compliance determinations.

Frequently asked questions

Where do I file ISR and SSR reports now?

Both file through SAM.gov Subcontracting Plan Reporting. Sign in with your SAM.gov account and use the entity that holds the contract, then confirm the filing window for each report type against your contract terms.

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