Last reviewed on May 12, 2026.

When Plans Are Required

Threshold: Required for contracts over $750,000 ($1.5M for construction) when subcontracting opportunities exist

Subcontracting Goals

23%
Small Business
5%
Small Disadvantaged
5%
Women-Owned
3%
HUBZone
3%
SDVOSB

Plan Requirements

Plan Elements

  • Percentage goals for each category
  • Dollar goals for each category
  • Description of method used
  • Good faith effort description
  • Records maintenance plan

Reporting Requirements

  • ISR - Individual Subcontract Report
  • SSR - Summary Subcontract Report
  • Semi-annual reporting in eSRS
  • Final report at completion
  • Flow-down to large subs

How subcontracting plans relate to the Limitation on Subcontracting rule

Subcontracting plans apply to large primes on unrestricted contracts above specific thresholds. They commit the prime to use small business subcontractors. The Limitation on Subcontracting rule is a different requirement that applies to small business primes on set-aside contracts and restricts how much they can subcontract out. Both rules exist to support small business participation; they apply to different prime types and different contract structures.