In February 2026, the GSA officially decommissioned the Electronic Subcontracting Reporting System (eSRS), and transferred all subcontracting reporting capabilities into the System for Award Management (SAM.gov). While this move had been in the works for a while, the transition to subcontracting reporting in SAM has not been without a few bumps in the road as contractors navigate a brand-new system with a very different interface. In this blog, we’ll go over how to submit a Subcontracting Plan Report in SAM.gov.
Who Can Submit Subcontracting Reports in SAM.gov?
For many contractors, one of the most confusing parts of the transition to SAM.gov from eSRS has been determining who has the ability to submit Subcontracting Reports in SAM.gov. Users who wish to submit Subcontracting Reports must first create a SAM.gov account. Once you have created a SAM account, the Entity Administrator for your organization must grant you access to the entity and assign the correct permissions.
To manage and submit Subcontracting Reports, you must have either an Administrator or Data Entry role and the “Manage Subcontracting Plan Reporting” Permission enabled. The “Manage Subcontracting Plan Reporting” permission was newly added to SAM along with subcontracting reporting capabilities, and the permission is disabled by default for all users.
This means that even if you already have a SAM account with an Administrator or Data Entry role, you will need an Administrator to enable the permission in order to manage Subcontracting Reports. Role Permissions are only visible to Administrators, so if you’re not sure whether you have the correct permissions, you’ll need to ask your Administrator.
How do I Create a Subcontracting Report in SAM.gov?
Submitting a Subcontracting Plan Report in SAM is relatively simple, but can be difficult for contractors who are new to the system. To create a new subcontracting report, first log in to SAM.gov, then navigate to your workspace, and select “Entity Reporting”. This will show all of your completed (eligible) and draft reports, for both Individual and Summary Subcontracting Reports, ISR and SSR respectively.
If there are no eligible or draft reports, select “Create New Report” in the appropriate section to begin creating a new report. If you already have an eligible report or draft report, select “See All” under either eligible or draft reports to view your eligible, draft, and submitted reports.
“Eligible Records” displays all contracts which have a Subcontracting Plan and are eligible for reporting. “Drafts” displays all draft subcontracting plans, and “Submitted” displays all previously submitted Subcontracting Reports. Selecting the three vertical dots next to either an Eligible or Submitted report will bring up a menu which allows you to create a new subcontracting report for that contract.
How Do I Complete a Subcontracting Report in SAM.gov?
Once you’ve created your report, you must fill out three sections: Report Details, Goals and Actuals, and Certification Details. The Report Details section includes basic details such as the Reporting Fiscal year, Reporting Period, Submitting Entity, and contract number. The Goals and Actuals Section is where you will enter your subcontracting goals and actual dollars spent for each small business category.
If you did not meet your subcontracting goals, there is also a remarks section where you can provide reasons why you failed to meet the goals and describe a corrective action plan. Finally, the Certification Details section requires you to designate whether or not Indirect Costs were included and what Accounting Method was used.
You are also required to enter your name and email before certifying that the data in the report is accurate. Once all three sections are filled out, you will be able to review the entire report, correct errors if necessary, and submit.
When Do I Need to Submit Subcontracting Reports?
How often you will need to submit Subcontracting Reports depends on what type of subcontracting plan you have. Individual Subcontracting Plans require two Individual Subcontracting Reports (ISRs) per year, due on May 15th and November 15th, and one Summary Subcontracting Report (SSR) also due on November 15th. The ISRs each cover 6 months, while the SSR contains subcontracting data from the entire year. Commercial Subcontracting Plans only require one SSR, which is due by October 30th of each year.
What Do I Do If I Can’t Submit My Subcontracting Report?
Many contractors have encountered technical problems with subcontracting reporting in SAM.gov, as this is the first subcontracting reporting period since the decommissioning of eSRS. If you experience technical difficulties, you can open a ticket with the Federal Service Desk (FSD). If you think these issues might cause you to miss the reporting deadline, reach out to your Contracting Specialist to let them know you’re having technical difficulties, and working to resolve them. The Small Business Association (SBA) is aware of several ongoing issues with subcontracting reporting, and issued a 30-day extension to the ISR due date for the 2026 Mid-Year Reporting Period, making the due date June 14, 2026.
Have More Questions About Subcontracting Plan Reporting in SAM.gov?
The switch to a new system can make Subcontracting Reporting tricky for even the most seasoned contractors. If you have questions about subcontracting reporting in SAM.gov, or subcontracting reporting in general, reach out to us. Our consultants are here to help with all of your GSA Schedule needs.
