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Subcontracting Plan Reporting in SAM

GSA continues to create a more modern and unified user experience for the entities that want to do business or currently are doing business with the federal award community while reducing costs for the government and the taxpayer. 

The Electronic Subcontracting Reporting System (eSRS.gov) will be decommissioned on February 20, 2026 to make way for a modernized subcontracting plan reporting service within SAM.gov. Capabilities will transition to SAM.gov on an incremental basis with the first release going live on February 24, 2026.

Additional SAM subcontracting plan reporting capabilities will be released on March 24, 2026. As of February 20, 2026 esrs.gov will be decommissioned and users will be redirected to SAM.gov at that time.

 

During the transition process, users will not have access to all subcontracting reporting capabilities. We recommend completing any outstanding tasks and downloading all necessary data from eSRS before the decommission date.

The new system will incorporate statutory and regulatory requirements such as those in the Small Business Act and the Revolutionary FAR Overhaul changes. It will also streamline the reporting process by utilizing existing entity and contract data already available in SAM.

Next steps for eSRS users

For an efficient and smooth migration we’ll only transition active esrs.gov users to sam.gov. Please follow the following instructions to ensure a proper transition of your account:

  • If you have not login into your esrs.gov account in the last 6 months, please login into your account by February 20, 2026
  • If you do not yet have a SAM.gov account, please create one using the same email address associated with your existing eSRS.gov account. If you need assistance with creating a SAM.gov account, please check the guides in the resources section
  • If you already have a SAM.gov account, please ensure your SAM.gov account’s email is one of the emails associated with your eSRS.gov account.

 

Changes to reporting processes

The transition to SAM.gov will also introduce several changes to the reporting requirements and processes:

  • Reporting access will be controlled by Unique Entity Identifiers (UEI) and Procurement Instrument Identifications (PIID) as follows.
    • Only one report is permitted per PIID.
    • Prime contractors must have a Contract Action Report (CAR).
      • First-tier subcontractors will report against a reported subcontract ID.
    • The collection of specific phone numbers and email addresses is being discontinued. Only generic emails or URLs will be accepted.
  • The Contracting Officer acknowledgment workflow is being replaced by an anomaly report, AI review, and enhanced business validations.
  • The collection of North American Industry Classification System (NAICS) codes and Product and/or Service Subcontract Awards (PSC) information on ISR/SSR reports will no longer be required.
    • Entities reporting subcontract reports in SAM will have the option to use a NAICS code for the subcontract that differs from the one on the prime contract. This feature will enable a more precise representation of the industry associated with the subcontract work.

Resources