eSRS, the Electronic Subcontracting Reporting System, is gone. GSA announced it would shut down eSRS.gov on February 20, 2026, and said subcontracting reporting would move to SAM.gov. This is a short explanation of what changed and what a small supplier should do about it.
What changed
The official SAM.gov announcement says the General Services Administration is retiring eSRS.gov as part of a broader effort to modernize federal acquisition systems, with the shutdown set for February 20, 2026. It states that subcontracting reporting capabilities transition to SAM.gov.
SAM.gov's own eSRS page says eSRS retired in February 2026 and that all subcontracting reporting, including Individual Subcontract Reports (ISRs) and Summary Subcontract Reports (SSRs), is now handled in SAM.gov. The page also describes changes to the reports themselves, such as a redesigned Task Order section with separate goals and actuals columns for ISRs submitted on or after February 24, 2026. Details of newer features are still being added on that page, so check it for the current state.
One thing to know when reading the FAR: the text of FAR 52.219-9, Small Business Subcontracting Plan (Jan 2025), as shown on acquisition.gov, still refers to eSRS by name. The reporting duties are the same. The system they are performed in is not. If your contract cites eSRS, read it as SAM.gov, and ask your contracting officer if you are unsure.
Who files, and who does not
According to SAM.gov's eSRS page, prime contractors with a subcontracting plan file ISRs and SSRs. First-tier subcontractors can also file against reported subcontracts if the subcontract meets the conditions on that page, including a value threshold. A small supplier that receives an order from a prime generally does not file these reports. The prime does.
This matters because small businesses are not required to have their own subcontracting plans under FAR 52.219-9. The clause does not apply to small business concerns.
What it means for a supplier
Primes still report subcontract dollars to small businesses. What a prime reports about you depends on the data it has, and that data comes from SAM. Three practical steps:
- Keep your SAM registration active. A lapse can break the link between your company and the dollars a prime reports.
- Check your size and socioeconomic status for the relevant NAICS code. The status you represent in SAM is what primes verify. A certificate PDF is not what the government sees.
- Make sure the legal name, UEI and address match what you put on quotes, W-9s and subcontracts. A mismatch is where reporting errors start.
If a prime asks you for a status confirmation or a UEI, answer it quickly. They are filling in a report with a deadline, and a slow answer can mean your dollars are miscounted. See what a prime should require of a small supplier for the onboarding file we expect a prime to ask for, small business subcontracting plans from the supplier's side for how the plan numbers work, and tier 2 supplier diversity spend for the second-tier angle.
How Lunula Supply handles it
We are a small, minority-owned, SAM-registered supplier and reseller in Chicago. We keep our registration current, we send our representations and country of origin with the quote or order, and we answer prime requests for status and identifiers without being chased. If you are a prime building a supplier base, contact us or see what we supply.
Frequently asked questions
When was eSRS retired?
The SAM.gov announcement set the eSRS.gov shutdown for February 20, 2026, and SAM.gov's eSRS page says it retired in February 2026. Subcontracting reports now go through SAM.gov.
Do small suppliers have to file ISRs or SSRs?
Generally no. Primes with subcontracting plans file them, and the plan clause does not apply to small business concerns. Check your subcontract if a prime asks you to report something.
Where does the data on my company come from?
Primes use the information in your SAM.gov registration, including your UEI, size and socioeconomic status. Keeping that record current is the supplier's part.
Where do I check current reporting rules?
Use SAM.gov's eSRS page and the clause in your prime contract, and confirm clause text on acquisition.gov, since the FAR is being revised.
General information, not legal advice. Dates and process details come from the official SAM.gov pages cited here, checked on the publish date. The system is still being updated, so confirm on SAM.gov.