eSRS Retired. Your ISR Is Due June 14. Here's How to File It in SAM.gov

eSRS is gone. Your ISR is due in nine days. Here is what changed

If you are a prime contractor with a subcontracting plan, the mid-year Individual Subcontracting Report (ISR) is due June 14, 2026. That is a 30-day extension from the original deadline. The SBA pushed it because the system you used to file in is gone.

eSRS.gov, the Electronic Subcontracting Reporting System that primes used for nearly two decades, retired on February 20, 2026. All subcontracting reporting now lives in SAM.gov, alongside entity registration and opportunity search. The extension exists because the migration is still settling in.

If your last ISR cycle was on the old eSRS, do not assume your data, accounts, or workflows came over cleanly. They mostly did, but the gaps are where reports get rejected.

Who actually has to file an ISR

Before you spend a Saturday on this, confirm you are on the hook. Under FAR 19.704 and 52.219-9, you need a subcontracting plan (and therefore ISR / SSR reporting) when:

• You are a large prime (not a small business yourself)
• The federal contract exceeds $750,000 (or $1.5 million for construction)
• The contract offers subcontracting opportunities

Small business primes are exempt from the plan requirement and from ISR filing. Set-aside contracts where the prime is a small business are exempt. Sole-source 8(a) and SDVOSB awards generally do not require a plan unless the contracting officer specifically wrote one in.

If you are unsure whether your contract triggered a plan, look at the contract clauses. If FAR 52.219-9 is in there, you have a plan and you owe an ISR.

What changed in the migration to SAM.gov

A few practical differences from the eSRS workflow:

1. NAICS code reporting on ISR/SSR was dropped. The collection of NAICS codes and Product or Service Subcontract (PSC) information on Individual Subcontracting Reports and Summary Subcontracting Reports is no longer required. You used to enter subcontract awards by NAICS line. Now you do not. This is one of the few things the migration made simpler.

2. The “Validate Remarks” feature on data entry forms is new. SAM.gov runs an automated check on the Goals, Actuals, and Remarks fields before submission. It flags inconsistencies. Read the validation feedback before you submit, not after. A flagged report is not auto-rejected, but the contracting officer reviewing it will see the same flags.

3. Roles are managed in SAM.gov Workspace, not in a separate eSRS account. You no longer have an eSRS login. You sign in to SAM.gov, your Entity Administrator assigns you the “Manage Subcontracting Plan Reports” role under Entity Reporting, and you file from there.

4. All your historical eSRS data was migrated. Past ISRs and SSRs you filed in eSRS should be visible in SAM.gov. If yours are missing or look wrong, that is the most common migration issue and the federal service desk is fielding tickets on it.

How to file your ISR in SAM.gov, step by step

1. Sign in to SAM.gov at sam.gov. Use the same email address you used in eSRS. If you do not have a Login.gov account tied to that email yet, you will create one during sign-in. Login.gov is the underlying auth layer.

2. Confirm your entity is in your workspace. From the SAM.gov home, click your name then “Workspace.” Under “Entity Information,” your registered company should be listed. If you managed multiple entities in eSRS, you can now consolidate them under one SAM.gov account.

3. Verify the “Manage Subcontracting Plan Reports” role. In your workspace, click “My Roles.” Look for the Entity Reporting domain. You need the “Manage Subcontracting Plan Reports” role on the entity you are filing for. If you do not have it, contact your Entity Administrator (the person who registered the entity in SAM.gov) to assign it to you. This is one of the most common blockers people hit.

4. Find the contract you are reporting on. Each ISR is tied to a specific contract action. SAM.gov pulls these from the Contract Action Reports (CARs) on file. If your contract is missing, the issue is upstream in CAR / FPDS data, not in your filing.

5. Fill the data entry form. Enter your reporting period, dollars committed, dollars actually awarded to subcontractors, goal performance for each socioeconomic category (small business, SDB, WOSB, HUBZone, SDVOSB), and remarks explaining any variance. The form looks structurally similar to the old eSRS form, minus the NAICS / PSC lines.

6. Run “Validate Remarks” before you submit. Read the feedback. Fix what is fixable. Submit.

7. Save the confirmation. SAM.gov gives you a confirmation page and a downloadable receipt. Save both. Your contracting officer can verify your filing on their end, but you want your own paper trail.

Common gotchas this cycle

Things to watch for on this first post-migration cycle:

• Missing roles. If you log in and cannot find your subcontracting plan reports, 90% of the time the issue is the role assignment, not missing data. Check “My Roles” first.

• Entity Administrator confusion. Your Entity Administrator in SAM.gov might not be the same person who managed your eSRS account. If your old eSRS lead left the company, you may need a new Entity Administrator before anything else gets done. The federal service desk handles administrator transitions but the turnaround is several business days. Do not wait on this.

• Historical data discrepancies. If your prior ISR shows different numbers than what you remember filing, do not refile yet. Open a service desk ticket and document what you see. The migration mostly worked, but there are edge cases.

• The 30-day extension is not the deadline you should target. Plan to file by Monday, June 8 or earlier. If you find a role issue or an entity issue, you need business days to resolve it. June 14 is a Sunday, so the practical deadline for a fix-and-resubmit is the Friday before.

What if you miss June 14

A missed ISR does not get your contract canceled. It does get noted in your CPARS performance assessment and can affect future award decisions. Repeat misses, or a pattern of late filings, can trigger a corrective action plan from the SBA Office of Small and Disadvantaged Business Utilization at the awarding agency.

The practical impact for a small or mid-size prime: future bids on contracts with subcontracting goals get scored against your past performance. A late ISR is a finding that the contracting officer reads. One miss is forgivable. Two is a pattern.

If you are going to miss June 14 because of a SAM.gov access issue, document it. Open a ticket, save the ticket number, and email your contracting officer letting them know what you are doing about it. A contractor who proactively flags a system-side problem and shows a remediation paper trail almost always survives the cycle. A contractor who goes silent does not.

Federal contracting FAQs

Do small business primes have to file an ISR?

No. ISR / SSR filing is required only when you are a large prime with a subcontracting plan under FAR 19.7. If you are a small business prime, you do not file a plan and you do not file ISRs, even if you are subcontracting work out.

Does SAM.gov still require NAICS reporting on ISRs?

No. As of the February 2026 migration, NAICS code and PSC information collection on ISR and SSR reports was dropped. You report dollars and socioeconomic category goals, not subcontract NAICS lines.

My company’s eSRS account did not migrate. What now?

Open a service desk ticket at the SAM.gov help center and request a manual migration check. Provide your eSRS account email, your entity’s UEI, and the CAGE code. Most “missing” accounts are role assignment issues at the new Entity Administrator level rather than truly missing data, so check “My Roles” in your workspace first.

What is the “Validate Remarks” feature on the new SAM.gov forms?

SAM.gov runs an automated consistency check on your Goals, Actuals, and Remarks fields before you submit. It flags numbers that do not reconcile or explanations that do not match the variance shown. A flagged report can still be submitted; the contracting officer reviewing it will see the same flags. Read the validation feedback and fix what you can before submitting.

Where can I find the SSR (Summary Subcontracting Report) deadline?

SSRs are due October 30, 2026, for the federal fiscal year ending September 30. The SSR deadline was not extended; only the mid-year ISR moved.

Can I file ISRs from a mobile browser?

The SAM.gov data entry forms work on mobile, but the experience is rough. Filing on a desktop is strongly preferable because you will likely have your subcontracting records open in a separate window and the role permission errors are easier to diagnose with a real screen.

What roles do I need to file an ISR in SAM.gov?

You need the “Manage Subcontracting Plan Reports” role under the Entity Reporting domain in SAM.gov. Your Entity Administrator assigns it. If you do not have an Entity Administrator at your company, that has to be resolved first.

If you are a prime contractor managing federal construction subcontractors, RenovationRoute’s teaming network lets you search registered subs by NAICS scope, state, bonding capacity, and set-aside certifications, with vector-similarity matching against federal subcontract awards. Browse free, see what is available in your trade area, and decide whether you want alerts on new opportunities at $20 a month.

Updated June 2026. Reflects the February 2026 eSRS retirement and the SBA’s 30-day extension of the mid-year ISR deadline to June 14, 2026. This post will be updated if SBA issues further guidance on the SAM.gov migration.

About the Author

Jesse Edwards is the founder of RenovationRoute. He built RenovationRoute for federal construction contractors of every size, from specialty trade shops bidding their first set-aside to general builders managing multi-million-dollar subcontracting plans. RenovationRoute monitors SAM.gov for federal construction opportunities across NAICS 23 and provides a teaming network so primes and subs can find each other before a contract goes out to bid, not after.