Skip to main content
SamMatch

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 legacy Electronic Subcontracting Reporting System (eSRS) retired in February 2026. Prime contractors and subcontractors now use SAM.gov for Individual Subcontract Reports (ISR) and Summary Subcontract Reports (SSR). This guide explains the workflow at a high level — always confirm current instructions on SAM.gov before filing.

What SAM.gov Subcontracting Plan Reporting covers

  • ISR — prime contractors report subcontract awards and dollars by socio-economic category for each covered contract.
  • SSR — prime contractors summarize subcontracting performance across their portfolio for the reporting period.
  • Alignment to approved small business subcontracting plan goals under FAR 52.219-9.

What primes should prepare before filing

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

How SamMatch supports the workflow

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

Disclaimer

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

Is eSRS still used for subcontracting reports?

No. eSRS retired in February 2026. ISR and SSR are filed through SAM.gov Subcontracting Plan Reporting.

Related resources

Preview free, then subscribe when you are ready

Start with a free requirement preview, or subscribe to SamMatch Compliance for unlimited PIIDs, outreach logging, and compliance workspace.

View pricing & free preview →