Attachment_4_-_Subcontracting_Worksheet.docx

United States Department of the Interior

NATIONAL PARK SERVICE

CONTRACTING OPERATIONS - STRATEGIC

Washington, D.C., 20242

20 August 2026

SUBJECT: FAR CLAUSE 52.219-14, SUBCONTRACTING PERCENTAGE WORKSHEET

SOLICITATION 140PS126B0010 – Construct N. Unit Visitor Center - BADL

PRIME CONTRACTOR: _________________________ SOURCE: ________________________

SUBCONTRACTOR: ___________________________ SOURCE: ________________________

SAMPLE SAMPLE SAMPLE

To calculate, either follow the below directions OR right click the above Excel ‘Object’ and select ‘Worksheet Object’ then ‘Edit’. You can then input Direct Labor/Fringe Benefits/G&A % and it will calculate for you (as illustrated).

a) To calculate the subcontracting percentage, first add DIRECT LABOR and FRINGE BENEFITS and enter the figures for the prime contractor in space (A) and for the subcontractor (if available)*** in space (B).

b) Next, calculate the LABOR G&A by multiplying the G&A rate by the SUBTOTAL figure in space (A).

c) Calculate the subcontractor's LABOR G&A by multiplying the subcontractor's G&A rate by the subcontractor's SUBTOTAL figure in (B).

d) Add the LABOR G&A to the SUBTOTAL and record that figure in the spaces for TOTAL LABOR COSTS at (C) and (D) respectively.

e) Next, using the formula below, calculate the subcontracting labor percentage.

____(D)____

(C) + (D)

SUBCONTRACTING LABOR COST PERCENTAGE = %

*The firm must demonstrate that their labor overhead is allowable in accordance with FAR 3 l.205- 6(m). Failure to do so will cause the entire overhead to be eliminated from the calculations.

**G&A denotes General and Administrative Costs ***You need to compare as like figures as possible. Therefore, if you have a breakdown of the subcontractor's costs use it in the formulation above. If you do not have a breakdown you need to use the TOTAL SUBCONTRACTING AMOUNT for item (D) even though you must still breakdown the contractor's costs.

In accordance with FAR Clause 52.219-14(e)(3), General construction, it will not pay more than 85 percent of the amount paid by the Government for contract performance, excluding the cost of materials, to subcontractors that are not similarly situated entities. Any work that a similarly situated entity further subcontracts will count towards the prime contractor's 85 percent subcontract amount that cannot be exceeded. Therefore, the prime contractor or similarly situated entities shall perform a minimum of 15 percent of the work, excluding the cost of materials.

Note to Contractor: This form is only a SAMPLE. Your firm may utilize this form for purposes of declaring your subcontracting percentages or you may provide one in your own format, provided the government can clearly understand your firm does NOT exceed the 85% Limitation on Subcontracting for construction work, of this type.

NPS-National Capital Area Page 1 of 1

FOR OFFICIAL USE ONLY

SOURCE SELECTION INFORMATION – SEE FAR 3.104

Preserving unimpaired the natural and cultural resources and values of the national park system for the enjoyment, education, and inspiration of this and future generations.

FOR OFFICIAL USE ONLY

SOURCE SELECTION INFORMATION – SEE FAR 3.104

image1.emf

Microsoft_Excel_Worksheet.xlsx Sheet1

PRIME CONTRACTOR SUBCONTRACTOR

DIRECT LABOR $250.00 $50.00

FRINGE BENEFITS $300.00 $100.00

SUB TOTAL (A)$550 (B)$150

LABOR G&A** @ 10.00% $55.00 10.00% $15.00

TOTAL LABOR COST (C)$605 (D)$165

Subcontracting Labor Percentage 21.43% image2.jpeg image3.jpeg