Individual Model_Subk_Plan - June 2026.pdf

MODEL INDIVIDUAL SUBCONTRACTING PLAN TEMPLATE

INSTRUCTIONS & BEST PRACTICES

This model individual subcontracting plan template is an optional tool contractors may use to prepare their individual subcontracting plan(s). It reflects objectives GSA encourages contractors to adopt.

The following instructional pages include:

● subcontracting plan and reporting basics

● best practices for preparing the plan and maximizing small business participation

● subcontracting plan review process

Subcontracting plan and reporting basics

Why are subcontracting plans important?

The Small Business Act declares the Government should aid, counsel, assist, and protect the interests of small business (SB) concerns to ensure fair access to Government contracts and sales, preserving a competitive and free enterprise and to maintain and strengthen the economy of the Nation.

Subcontracting plans require “maximum practicable opportunities” to small businesses and other socio-economic categories, so this is one way the Government can ensure fair SB participation on federal contracts.

When is a subcontracting plan required?

A small business subcontracting plan is required in certain acquisitions when the subcontracting plan threshold is exceeded.

See FAR 19.109 (GSA Class Deviation RFO-2025-19 Supplement 1), FAR 19.302-1 (GSA Class Deviation RFO-2025-19 Supplement 1) and FAR 52.219-9(d)(9).

What is the current subcontracting plan threshold?

$900,000 ($2 million for construction)

What are some key subcontracting plan requirements from the Small Business Act, 15 USC 637(d)?

● A subcontracting plan shall have maximum practicable opportunities for Small Business (SB) (including Alaska Native Corporations [ANCs] and Indian tribes), veteran-owned small business (VOSB), service-disabled veteran-owned small

Updated: June 2026 Page 1 https://www.acquisition.gov/far-overhaul/far-part-deviation-guide/far-overhaul-part-19#FAR_19_109 https://www.acquisition.gov/far-overhaul/far-part-deviation-guide/far-overhaul-part-19#FAR_19_302_1 https://www.acquisition.gov/far-overhaul/far-part-deviation-guide/far-overhaul-part-52#FAR_52_219_9 https://uscode.house.gov/view.xhtml?req=%28title:15%20section:637%20edition:prelim%29#:~:text=(c)%20%5BReserved%5D-,(d),-Performance%20of%20contracts business (SDVOSB), HUBZone small business, small disadvantaged business (SDB), and women-owned small business (WOSB) concerns to participate.

● Establish procedures to ensure timely payment of amounts due pursuant to the terms of their subcontracts with small businesses.

● Failure to submit / negotiate an acceptable subcontracting plan shall make the Offeror ineligible for award of the contract.

● Failure to make a good faith effort to comply with the subcontracting plan is a material breach of contract which shall result in assessment of liquidated damages and it may be included in the contractor’s past performance rating.

What is the FAR definition for an “individual subcontracting plan”?

Individual subcontracting plan means a subcontracting plan that covers the entire contract period (including option periods), applies to a specific contract, and has goals that are based on the offeror's planned subcontracting in support of the specific contract, except that indirect costs incurred for common or joint purposes may be allocated on a prorated basis to the contract.

What subcontracting plan reports are required for an individual plan and when are they due?

Type of Report Reporting Period Report Submission Due Date

Mid-Year Individual Subcontracting Report (ISR) October 1st - March 31st May 15th

Year-End ISR April 1st - September 30th November 14th

Summary Subcontracting Report (SSR) October 1st - September 30th November 14th

Updated: June 2026 Page 2

What are the differences between ISRs and an SSR – Individual Plan?

Why are subcontracting plan reports important?

Subcontracting reports quantify SB participation as well as the contractor’s compliance with the negotiated subcontracting plan, which becomes a material part of the contract once approved.

Agencies are to make “maximum practicable opportunities” for SBs to participate in federal contracting through prime and subcontracts, as required by the Small Business Act. Every year, the SBA works with federal agencies to set their contracting and subcontracting goals. The agencies are given an annual small business procurement scorecard that assesses how well they reached their goals.

Agency subcontracting goal achievement is calculated by the contractor-submitted Summary Subcontracting Reports (SSR).

How are subcontracting plan reports submitted?

Subcontracting Plan Reporting (SPR) means the electronic subcontracting reporting system at SAM.gov for small business subcontracting program reporting which includes ISRs and SSRs.

Updated: June 2026 Page 3

ISR SSR - Individual Plan contract specific agency specific cumulative reporting from contract inception through reporting period all subcontracts under prime contracts and subcontracts with an executive agency for the Gov’ts fiscal year contractor may have more than one ISR with an agency one SSR – Individual Plan per agency filed twice a year and within 30 days of contract completion filed once a year measure of goal progress included calculation of agency subcontracting goal achievement https://www.sba.gov/document/support-agency-contracting-goals https://www.sba.gov/document/support-agency-contracting-goals https://www.sba.gov/federal-contracting/contracting-data/small-business-procurement-scorecard

Exception: Submit an SF 294 to the contracting officer instead of a web-based ISR if FAR 52.219-9 Alternate III applies to the contract.

Where can I find instructions and get help on the SPR?

The Federal Service Desk (FSD) has knowledge base articles located here and you can get help by submitting an FSD incident with these instructions.

You can find training videos by searching “subcontracting plan reporting” on GSA’s YouTube channel.

Relevant references:

● 15 USC 637(d) – Small Business Act

● FAR 19.109 Small business subcontracting plans (GSA Class Deviation RFO

2025-19 Supplement 1)

● FAR 19.206 Evaluating small business subcontracting (GSA Class Deviation

RFO-2025-19 Supplement 1)

● FAR 19.302 Small business subcontracting plans (GSA Class Deviation

RFO-2025-19 Supplement 1)

● FAR clause 52.219-8, Utilization of Small Business Concerns

● FAR clause 52.219-9, Small Business Subcontracting Plan

● FAR clause 52.219-16, Liquidated Damages - Subcontracting Plan

Updated: June 2026 Page 4 https://www.acquisition.gov/far-overhaul/far-part-deviation-guide/far-overhaul-part-52#FAR_52_219_9:~:text=of%20a%20contract.-,Alternate%20III%20(Deviation%20Date),-.%20As%20prescribed%20in https://www.fsd.gov/gsafsd_sp?id=kb_category&kb_category=51bc918887b2f650d914877acebb351b https://www.fsd.gov/gsafsd_sp/en/fsd-gov-how-do-i-submit-an-incident-in-the-fsd-portal?id=kb_article_view&sys_kb_id=5effd7c23ba3fa10b974bc0864e45ab8 https://www.youtube.com/@usgsa/videos https://www.youtube.com/@usgsa/videos https://uscode.house.gov/view.xhtml?req=%28title:15%20section:637%20edition:prelim%29#:~:text=(c)%20%5BReserved%5D-,(d),-Performance%20of%20contracts https://www.acquisition.gov/far-overhaul/far-part-deviation-guide/far-overhaul-part-19#FAR_19_109 https://www.acquisition.gov/far-overhaul/far-part-deviation-guide/far-overhaul-part-19#FAR_19_206 https://www.acquisition.gov/far-overhaul/far-part-deviation-guide/far-overhaul-part-19#FAR_19_302 https://www.acquisition.gov/far-overhaul/far-part-deviation-guide/far-overhaul-part-52#FAR_52_219_8 https://www.acquisition.gov/far-overhaul/far-part-deviation-guide/far-overhaul-part-52#FAR_52_219_16

Best practices for preparing the plan and maximizing small business participation

What are the required subcontracting plan elements and where are they covered?

The 15 required elements are outlined below. To be acceptable, the subcontracting plan must comply with FAR 52.219-9, Small Business Subcontracting Plan.

1. Separate goals, expressed in terms of total dollars subcontracted, and as a percentage of total planned subcontracting dollars, for the use of for using SB (including ANC and Indian tribes), VOSB, SDVOSB, HUBZone, SDB, and WOSB concerns.

2. Statement of total dollars planned to be subcontracted to SB (including ANC and Indian tribes), VOSB, SDVOSB, HUBZone, SDB, and WOSB concerns.

3. Description of principal supplies/services to be subcontracted and an identification of the types planned for subcontracting to SB, VOSB, SDVOSB, HUBZone, SDB, and WOSB concerns.

4. Methodology used to develop subcontracting goals.

5. Methodology used to identify potential sources.

6. Statement as to whether or not the Offeror included indirect costs in establishing subcontracting goals, and a description of the method used to determine the proportionate share of indirect costs.

7. Name of the individual who administers the subcontracting program and a description of their duties.

8. Description of efforts to ensure equitable opportunity for SB, VOSB, SDVOSB, HUBZone, SDB, and WOSB concerns to compete for subcontracts.

9. Flow-down requirement assurances obligating OTSB subcontractors to adopt a subcontracting plan one for subcontracts exceeding the subcontracting plan threshold.

10.Assurances on reporting and cooperation, including the submission of periodic reports and cooperating in required studies/surveys.

11.Description of types of records to be maintained regarding procedures adopted to comply with the plan.

12.Assurances that the offeror will make a good faith effort to use the small business concerns it used in preparing the bid or proposal.

13. Assurances that the Contractor will provide the Contracting Officer with a written explanation if it fails to use the small business it used in preparing the bid or proposal.

14.Assurances that the offeror will not prohibit a subcontractor from discussing payment or subcontractor utilization matters with the contracting officer.

15.Assurances of timely payments to small business subcontractors, including notifying the contracting officer in writing if payments are reduced or untimely.

Updated: June 2026 Page 5

What’s required to be considered an eligible small business subcontractor under a subcontracting plan?

The concern is required to represent itself as a SB or SDB or be certified by the SBA as a VOSB, SDVOSB, HUBZone, or WOSB. To represent itself as a SB or SDB, a concern must meet the appropriate definition in FAR 2.101.

How can a subcontractor’s small business or other socio-economic status be verified?

SBA certification for a VOSB, SDVOSB, HUBZone, or WOSB subcontractor can be easily verified by searching that entity’s UEI on the SBA’s Small Business Search (formerly known as Dynamic Small Business Search).

Unless the prime contractor has reason to question the representations, it may accept a subcontractor's written claims about being a SB or SDB concern. Here’s how:

Option 1: Written statement. The prime contractor can accept a subcontractor's written statement about their size and status, as long as the subcontractor confirms that this information is accurate and up-to-date for that specific subcontract offer.

Option 2: SAM.gov: The prime contractor can accept the subcontractor's size and status information from the System for Award Management (SAM), provided the subcontractor is registered in SAM and confirms that the SAM information is current, accurate, and complete for the subcontract offer. Note: A prime contractor cannot force a subcontractor to register in SAM just to provide this size or status information for a subcontract.

Important Protections & Challenges: A prime contractor acting in good faith is not liable for misrepresentations made by its subcontractors regarding the subcontractor's size or socioeconomic status.

If prime contractor, the contracting officer, or any other interested party suspects a subcontractor has lied about their size or status, they can file an official protest.

How can I locate small businesses to maximize small business participation?

You can use the following resources to locate small business subcontractors.

● Search the SBA’s Small Business Search (formerly known as Dynamic Small Business Search) find SBs that may meet your acquisition needs. Here’s a guide on using filters to help your search.

Updated: June 2026 Page 6 https://web.sba.gov/pro-net/search/dsp_dsbs.cfm https://web.sba.gov/pro-net/search/dsp_dsbs.cfm https://sbaone.atlassian.net/wiki/external/OTk5YWM3ODhlY2MwNDNhYWFkNDRiMDQ4NTdmYTJjMjk

● Post subcontracting opportunities on SBA’s Subnet (subcontracting network).

SBs can browse the opportunities and connect to the prime contractor directly.

● Search the GSA e-Library Contractor Directory by socio-economic status and utilizing specific Special Item Numbers (SINs) or NAICS codes.

● Contact an SBA CMR. They have a primary goal to help OTSB prime contractors meet federal subcontracting goals by finding and marketing qualified small businesses to partner with.

● Contact an APEX Accelerator (formerly known as Procurement Technical Assistance Centers). They actively work to connect OTSB prime contractors with SBs through networking and matchmaking events and other support services for SBs.

● Attend trade and professional organizations and conferences

● Participate in and or contact local Chambers of Commerce

● Contact the agency’s Office of Small & Disadvantaged Business Utilization.

Each federal agency has dedicated staff with statutory responsibilities involving small business matters and opportunities. They may have SB sources to connect you with. GSA’s staff can be reached here. A contact list of other agencies can be found here.

How do I develop subcontracting plan goals?

The following sample goals & tips are offered to assist you with calculating the subcontracting plan goals to be listed in the individual subcontracting plan:

● Determine what your company will self-perform, then determine what is left to outsource.

● Estimate total subcontracting dollars (“outsourcing”, “purchases” or “spend”) planned to both small and “other than small” business (OTSB) concerns for each period of the contract (base period and each option period): Examples of OTSBs: large businesses, non-profits, AbilityOne, universities, utilities, state & local governments.

● Separately identify the dollars that will be subcontracted to both large/OTSB and to small businesses, which when added together make up the total dollars subcontracted to all concerns and 100%.

● For the small businesses, identify if your supplier meets representation requirements for one or more of the small business socio-economic categories SDB; WOSB; VOSB; SDVOSB and HUBZone. Note: small businesses may meet more than one socio-economic category.

● Apply the subcontracted dollars towards all small business socio-economic categories applicable to your suppliers. For example, a $30,000 subcontract

Updated: June 2026 Page 7 https://www.sba.gov/federal-contracting/contracting-guide/prime-subcontracting/subcontracting-opportunities https://www.gsaelibrary.gsa.gov/ElibMain/scheduleSummary.do https://www.sba.gov/federal-contracting/counseling-help/commercial-market-representatives https://www.apexaccelerators.us/#/ https://www.uschamber.com/co/chambers https://www.gsa.gov/small-business/get-help https://acquisitiongateway.gov/additional-resources/resources/4174?_a%5Eg_nid=548 awarded to a woman-owned, HUBZone, service-disabled veteran owned small business:

● apply $30,000 against WOSB

● apply $30,000 against HUBZone

● apply $30,000 against SDVOSB

● apply $30,000 against VOSB (since a SDVOSB is a VOSB)

● apply $30,000 against small business since WOSB, HUBZone and

SDVOSB are socio-economic small business subcategories.

Note: This is not double/triple counting, but ensures credit is given to all socio-economic categories represented by the small business

Do NOT add together the small business socio-economic subcategories to reach the total small business amount, as those dollars are already included in the total for small business.

● The small business dollar amount must include all small business socio-economic subcategories; i.e., VOSB, SDVOSB, HUBZone, SDB, WOSB, (plus any "other small" businesses that do not fall within one of these specified subgroups). Note: include Alaskan Native Corporations (ANCs) and Indian tribes are included in both the SDB and total small business amounts.

● Once the dollars have been assigned to each socio-economic category, calculate the percentage for each category separately against the “Total dollars to be subcontracted.” Percent goals for each of these small business socio-economic categories must be expressed as a percentage of the TOTAL subcontracting dollars to all concerns (both OTSB and small).

● Caution: Only the OTSB total plus the SB total should equal the total dollars to be subcontracted in both dollars and percent.

Updated: June 2026 Page 8

Subcontracting plan review process

Who reviews and approves subcontracting plans?

The subcontracting plan is reviewed by the contracting officer, the agency’s Small Business Technical Advisor and the SBA Procurement Center Representative (PCR).

Subcontracting plans for GSA contracts equal to or greater than $50 million are also reviewed by the Office of Small & Disadvantaged Business Utilization Associate Administrator.

Before approving the subcontracting plan, the contracting officer is responsible for reviewing it for adequacy, ensuring it includes the required information, goals, and assurances. They consider the contractor’s past performance in meeting small business subcontracting goals on past or similar contracts as a part of determining if the offeror is responsible. When necessary, they negotiate an acceptable plan with the contractor.

What are some practical review considerations?

● Do the proposed goals demonstrate “maximum practicable opportunity” for

SBs, SDBs, WOSBs, VOSBs, SDVOSBs and HUBZone to participate in the performance of the contract, as required by 15 USC 637(d)?

● Are all 15 elements required by FAR 52.219-9 covered adequately?

● Does the narrative support the goals proposed? Think of the small business goals as the thesis statement and ensure the rest of the plan supports how the goals will be achieved throughout the life of the contract.

● How do the proposed goals compare to past achievement? They should be building on past achievement, not the same or lower.

● Does the plan demonstrate market research will be kept fresh to find qualified SBs, SDBs, WOSBs, VOSBs, SDVOSBs and HUBZone concerns?

● How do the proposed goal percentages compare with the agency’s subcontracting goals?

o Agency goals are provided as information only. Contractors (and COs) should avoid using agency goals as the objective in negotiating small business subcontracting plans which can result in establishing “minimums” for small business instead of creating “maximum practicable opportunities”, as required by statute.

● Are there any socio-economic category goal with “$0” proposed? If so, this is not considered a “positive” goal which the FAR requires. Can you find some dollars to give to the small business entity, maybe allocated from the indirect cost pool?

Note: Please remove the instructional pages and any instructional language before submitting it to the Contracting Officer for review and approval.

Updated: June 2026 Page 9 https://www.acquisition.gov/far-overhaul/far-part-deviation-guide/far-overhaul-part-52#FAR_52_219_9 https://www.gsa.gov/small-business/small-business-goals-and-performance https://www.gsa.gov/small-business/small-business-goals-and-performance

Individual Subcontracting Plan

[INSERT COMPANY NAME]

SMALL BUSINESS SUBCONTRACTING PLAN

I. IDENTIFICATION DATA:

Address: ____________________________________________________________

Date Prepared: _______________________________________________________ Description of Types of Supplies/Services: _______________________________ Solicitation Number: _________________________________________________ Contract Number: ___________________________________________________ (Mark N/A unless a plan is now required as a result of a contract modification or re-representation (FAR 52.218-28)

List the periods of performance for the base period and each option period, as applicable.

Individual Plan Period(s) of Performance:

Base: Date of Award through (Date) Option 1:

Option 2:

Option 3:

Option 4: (if applicable)

Estimated Contract Value: (Provide separate estimate for basic contract and each option) Base Period: $_______________ Option Period 1: $____________ Option Period 2: $____________ Option Period 3: $____________ Option Period 4: $____________ (if applicable)

Include sum Total value of the contract of all periods for the entire contract term. For MAS list the total sales expected: $_____________________________________

Place of Performance: _________________________ (Identify or list “Multiple”)

Unique Entity Identifier (UEI): ________________________________________

Updated: June 2026 Page 1

II. GOALS:

FAR clause 52.219-9(d) requires the subcontracting plan include the following:

(1) Separate goals, expressed in terms of total dollars subcontracted, and as a percentage of total planned subcontracting dollars, for the use of small business (including ANCs and Indian tribes), veteran-owned small business, service-disabled veteran-owned small business, HUBZone small business, small disadvantaged business (including ANCs and Indian tribes) and women-owned small business WOSB concerns as subcontractors.

For individual subcontracting plans, and if required by the Contracting Officer, goals shall also be expressed in terms of percentage of total contract dollars, in addition to the goals expressed as a percentage of total subcontract dollars. The Offeror shall include all subcontracts that contribute to contract performance and may include a proportionate share of products and services that are normally allocated as indirect costs.

(2) A statement of total dollars planned to be subcontracted to SB (including ANC and

Indian tribes), VOSB, SDVOSB, HUBZone, SDB, and WOSB concerns.

Individual plans will reflect lease-specific goals and shall contain separate statements and goals for the firm term and separately for the non-firm term and any option. Note that dollars and percentages to OTSB and total small businesses (all inclusive) must equal the total subcontracted to all categories in both dollars and percentages.

Remember:

• Individual plans reflect contract-specific goals, including separate statements and goals for the base contract (period) and for each option.

• Dollars and percentages to “other than small business” (OTSB) and total small businesses (including all socio-economic subsets) must equal the total subcontracted to both categories in dollars and percentages.

• An Offeror that is a mentor with an SBA-approved mentor-protégé agreement (see 13 CFR 125.9) that provides a subcontract to its protégé may apply the costs incurred for training it provides to its protégé toward its subcontracting plan goals, provided that protégé is a covered territory business or that protégé has its principal office located in the Commonwealth of Puerto Rico.

COMPLETE THE GOAL FORMAT:

● Complete the table for the base period of the contract and for each option period, if any. Best practice: show growth in goal achievement from base period through each option period.

● Complete the Total Goals (Sum of all periods) table which follows the individual period sections. (see Table 6)

[Company Name] provides the following separate dollar and percentage goals, which are a percentage of the total subcontracting dollars for each business category [plus a percentage of total contract value – delete bracketed language if not expressly required by the contracting officer]:

Updated: June 2026 Page 2 https://www.ecfr.gov/current/title-13/section-125.9

Table 1. Base Period Goals

Planned Subcontracting by

Business Size

Whole Dollars Percent of Subcontracted

Dollars

Percent of Contract Dollars

[delete column if not required by CO]

Total Dollars to be Subcontracted

$ 100%

Other than Small Business (OTSB/Large)

All Small Businesses (including ANC and Indian tribes)

Veteran-Owned Small Business

(VOSB)

Service-Disabled Veteran-Owned Small Business

(SDVOSB)

HUBZone Small Business

Small Disadvantaged Business (SDB) (to include ANCs and Indian tribes)

Women-Owned Small Business

(WOSB)

Updated: June 2026 Page 3

Table 2. Option Period I

Subcontracting by

Business Size

Whole Dollars Percent of Subcontracted

Dollars

Percent of Contract Dollars

[delete column if not required by CO]

Total Dollars to be Subcontracted

$ 100%

Other than Small Business (OTSB/Large)

All Small Businesses (including ANC and Indian tribes)

Veteran-Owned Small Business

(VOSB)

Service-Disabled Veteran-Owned Small Business

(SDVOSB)

HUBZone Small Business

Small Disadvantaged Business (SDB) (to include ANCs and Indian tribes)

Women-Owned Small Business

Updated: June 2026 Page 4

Table 3. Option Period II

Subcontracting by

Business Size

Whole Dollars Percent of Subcontracted

Dollars

Percent of Contract Dollars

[delete column if not required by CO]

Total Dollars to be Subcontracted

$ 100%

Other than Small Business (OTSB/Large)

All Small Businesses (including ANC and Indian tribes)

Veteran-Owned Small Business

(VOSB)

Service-Disabled Veteran-Owned Small Business

(SDVOSB)

HUBZone Small Business

Small Disadvantaged Business (SDB) (to include ANCs and Indian tribes)

Women-Owned Small Business

Updated: June 2026 Page 5

Table 4. Option Period III

Subcontracting by

Business Size

Whole Dollars Percent of Subcontracted

Dollars

Percent of Contract Dollars

[delete column if not required by CO]

Total Dollars to be Subcontracted

$ 100%

Other than Small Business (OTSB/Large)

All Small Businesses (including ANC and Indian tribes)

Veteran-Owned Small Business

(VOSB)

Service-Disabled Veteran-Owned Small Business

(SDVOSB)

HUBZone Small Business

Small Disadvantaged Business (SDB) (to include ANCs and Indian tribes)

Women-Owned Small Business

Updated: June 2026 Page 6

Table 5. Option Period IV

Subcontracting by Business Size

Whole Dollars Percent of Subcontracted Dollars

Percent of Contract Dollars

[delete column if not required by CO]

Total Dollars to be Subcontracted

$ 100%

Other than Small Business (OTSB/Large)

All Small Businesses (including ANC and Indian tribes)

Veteran-Owned Small Business

(VOSB)

Service-Disabled Veteran-Owned Small Business

(SDVOSB)

HUBZone Small Business

Small Disadvantaged Business (SDB) (to include ANCs and Indian tribes)

Women-Owned Small Business

Updated: June 2026 Page 7

The Total Goals (sum of all periods, base + option(s)) table below provides a comprehensive look at subcontracting opportunities for the entire contract.

● Add the total dollars estimated for each period of the contract and socio-economic category and place the amounts in the spaces below.

● Compute the percentages for each category for the entire contract.

Table 6. Total Goals/Sum

Planned Subcontracting by

Business Size

Whole Dollars Percent of Subcontracted

Dollars

Percent of Contract Dollars

[delete column if not required by CO]

Total Dollars to be Subcontracted

$ 100%

Other than Small Business (OTSB/Large)

All Small Businesses (including ANC and Indian tribes)

Veteran-Owned Small Business

(VOSB)

Service-Disabled Veteran-Owned Small Business

(SDVOSB)

HUBZone Small Business

Small Disadvantaged Business (SDB) (to include ANCs and Indian tribes)

Women-Owned Small Business

Updated: June 2026 Page 8

III. PRINCIPAL TYPES OF SUPPLIES AND SERVICES TO BE

SUBCONTRACTED:

FAR clause 52.219-9(d)(3): Describe the principal types of supplies and services to be subcontracted and an identification of types of supplies or services planned for subcontracting to SB (including ANCs and Indian tribes),VOSB, SDVOSB, HUBZone, SDB (including ANCs and Indian tribes), and WOSB concerns.

The principal types of supplies and/or services to be subcontracted (outsourced) and the identification of the type of supply or service offered to each business concern are as follows. GSA requests inserting the applicable NAICS code under the description:

Supplies/Services OTSB/Larg e

Small VOSB SDVOSB HUBZone SDB WOSB

Example-Painting

NAICS 238230

X X X

ATTACH ADDITIONAL SHEETS IF NECESSARY

Explain in the narrative of this section any goals that may be viewed as “low” and the actions planned to support your plan throughout the life of the contract. Failure to submit/negotiate an acceptable plan makes the offeror ineligible for award.

NOTE: “zero” is not considered a “positive” goal which the FAR requires. Having a goal will provide the incentive for your company to make a “good faith effort” in fostering opportunities for Small Business, SDB, WOSB, VOSB, SDVOSB and HUBZone concerns. The contracting officer assesses whether you have made a “good faith effort” to implement and comply with the subcontracting plan.

IV. DESCRIPTION OF METHOD USED TO DEVELOP

SUBCONTRACTING GOALS:

FAR clause 52.219-9(d)(4): Describe the method used to develop the subcontracting goals. Explain or state the basis for establishing your proposed goals (i.e., based on historical data and experience, market research, etc.)

[Company Name] used the following method to develop the subcontracting goals:

Updated: June 2026 Page 9

V. DESCRIPTION OF METHOD USED TO IDENTIFY

POTENTIAL SOURCES:

FAR clause 52.219-9(d)(5): Describe the method used to identify potential sources for solicitation purposes (e.g., existing company source lists, the System for Award Management (SAM), veterans service organizations, the National Minority Purchasing Council Vendor Information Service, the Research and Information Division of the Minority Business Development Agency in the Department of Commerce, or small, HUBZone, small disadvantaged, and women-owned small business trade associations).

A firm may rely on the information contained in SAM as an accurate representation of a concern’s size and ownership characteristics for the purposes of maintaining SB, VOSB, SDVOSB, HUBZone, SDB, and WOSB source lists. Use of SAM as its source list does not relieve a firm of its responsibilities (e.g., outreach, assistance, counseling, or publicizing subcontracting opportunities) in this clause.

[Company Name] identifies potential subcontractors using the following source lists and organizations (please list your sources used):

VI. INCLUSION OF INDIRECT COSTS IN ESTABLISHING

GOALS:

FAR clause 52.219-9(d)(6): State whether or not the Offeror included indirect costs in establishing subcontracting goals for and a description of the method used to determine the proportionate share of indirect costs to be incurred with SB (including ANCs and Indian tribes), VOSB, SDVOSB, HUBZone, SDB (including ANCs and Indian tribes), and WOSB concerns.

Indirect costs _____HAVE BEEN (or) _____HAVE NOT BEEN included in the dollar and percentage subcontracting goals stated above.

If indirect costs HAVE been included in the individual subcontracting plan, describe the method used to determine the proportionate share of indirect costs to be incurred with small business concerns under the contract

Updated: June 2026 Page 10

VII. PROGRAM ADMINISTRATOR:

FAR clause 52.219-9(d)(7) requires the name of the individual employed by the Offeror who will administer the Offeror’s subcontracting program, and a description of the duties of the individual. Please add the contact information for this person, in case of questions, and provide an alternate point of contact, if applicable.

Name: ________________________________________________________________ Title/Position: __________________________________________________________ City/State/Zip Code:______________________________________________________ Telephone number: ______________________________________________________ Email Address: _________________________________________________________ Alternate POC with contact information: _____________________________________

Duties: FAR clause 52.219-9(e) requires that in order to effectively implement this plan to the extent consistent with efficient contract performance, the Contractor shall perform the following functions. Include these in the subcontracting plan, indicating your compliance with FAR 52.219-9(e):

1. Assist SB, VOSB, SDVOSB, HUBZone, SDB and WOSB concerns by arranging solicitations, sufficient time for the preparation of bids, quantities, specifications, and delivery schedules so as to facilitate the participation by such concerns. Where the Contractor’s lists of potential SB, VOSB, SDVOSB, HUBZone, SDB and WOSB subcontractors are excessively long, reasonable effort shall be made to give all such small business concerns an opportunity to compete over a period of time.

2. Provide adequate and timely consideration of the potentialities of SB, VOSB, SDVOSB, HUBZone, SDB and WOSB concerns in all “make-or-buy” decisions.

3. Counsel and discuss subcontracting opportunities with representatives of SB, VOSB, SDVOSB, HUBZone, SDB and WOSB firms.

4. Confirm that a subcontractor representing itself as a HUBZone small business concern is certified by SBA as a HUBZone small business concern by accessing SAM or by accessing the Small Business Search (SBS) at https://search.certifications.sba.gov/.

5. Provide notice to subcontractors concerning penalties and remedies for misrepresentations of business status as SB, VOSB, SDVOSB, HUBZone, SDB and WOSB for the purpose of obtaining a subcontract that is to be included as part or all of a goal contained in the Contractor’s subcontracting plan.

6. For all competitive subcontracts over the simplified acquisition threshold, as defined in FAR 2.101 on the date of subcontract award, in which a small business concern

Updated: June 2026 Page 11 https://search.certifications.sba.gov/ received a small business preference, upon determination of the successful subcontract offeror, prior to award of the subcontract the contractor must inform each unsuccessful small business subcontract offeror in writing of the name and location of the apparent successful offeror and if the successful subcontract offeror is a SB, VOSB, SDVOSB, HUBZone SB, SDB, or WOSB concern.

7. Assign each subcontract the NAICS code and corresponding size standard that best describes the principle purpose of the subcontract.

Other ways the Plan Administrator will ensure the company meets the goals of the plan demonstrating “good faith effort” [Check those that will be done under this plan]:

____Ensure periodic rotation of potential subcontractors on bidders’ lists.

____Ensure that SB, VOSB, SDVOSB, HUBZone, SDB and WOSB concerns are included on the bidders’ list for every subcontract solicitation for products and services they are capable of providing.

____Ensure that subcontract procurement “packages” are designed to permit the maximum possible participation of SB, VOSB, SDVOSB, HUBZone, SDB and WOSB concerns.

____Review subcontract solicitations to remove statements, clauses, etc., which might tend to restrict or prohibit SB, VOSB, SDVOSB, HUBZone, SDB and WOSB concerns.

____Ensure that the subcontract bid proposal review board documents its reasons for not selecting any low bids submitted by SB, VOSB, SDVOSB, HUBZone, SDB and WOSB concerns.

____Oversee the establishment and maintenance of contract and subcontract award records.

____Attend or arrange for the attendance of company staff at business opportunity workshops, matchmaking and networking events, trade fairs, etc.

____Directly or indirectly counsel SB, VOSB, SDVOSB, HUBZone, SDB and WOSB concerns on subcontracting opportunities and how to prepare bids to the company.

____Conduct or arrange training for purchasing personnel regarding the intent and impact of Section 8(d) of the Small Business Act on purchasing procedures ____Develop and maintain an incentive program for buyers that support the subcontracting program.

____Monitor the company’s performance and make any adjustments necessary to achieve the subcontract plan goals.

____Prepare and submit timely reports as outlined in Section X.

____Coordinate the company’s activities during compliance reviews by federal agencies ____Promote opportunities for small businesses on the company’s website ____Additional Duties: (If your company or program administrator will perform additional subcontracting duties not shown above, please identify them here):

Updated: June 2026 Page 12

VIII. EQUITABLE OPPORTUNITY:

FAR clause 52.219-9(d)(8) requires a description of the efforts the Offeror will make to assure that SB, VOSB, SDVOSB, HUBZone, SDB and WOSB concerns have an equitable opportunity to compete for subcontracts.

[Company Name] will make every effort to ensure that all small business concerns have an equitable opportunity to compete for subcontracts. These efforts may include one or more of the following activities: (please indicate which of the following apply or adapt the list to fit your company’s efforts)

A. Outreach efforts to obtain sources:

___Contacting small business trade associations

___Contacting business development organizations

___Requesting sources from the SBA’s Small Business Search and/or the SAM.gov database

___Attending small business trade fairs and procurement conferences

B. Internal efforts to guide and encourage purchasing personnel:

___Presenting workshops, seminars, and training programs

___Establishing, maintaining, and using small, HUBZone small, small disadvantaged, women-owned small, veteran-owned small, and service-disabled veteran-owned small business source lists, guides, and other data for soliciting subcontracts

___Monitoring activities to evaluate compliance with the subcontracting plan

C. Other efforts: (Please describe below.)

IX. ASSURANCES OF CLAUSE INCLUSION AND FLOW

DOWN:

FAR clause 52.219-9(d)(9) requires assurances that the Offeror will include the clause at 52.219-8, Utilization of Small Business Concerns, in all subcontracts that offer further subcontracting opportunities, and that the Offeror will require all subcontractors (except small business concerns, including entities that are treated as small business concerns by statute for certain purposes (e.g. ANCs, see 13 CFR 125.3(b)(2)) that receive

Updated: June 2026 Page 13 https://dsbs.sba.gov/search/dsp_dsbs.cfm subcontracts in excess of the subcontracting plan threshold specified in FAR 19.109(a) (GSA Class Deviation RFO-2025-19 Supplement 1) on the date of subcontract award, with further subcontracting possibilities to adopt a subcontracting plan that complies with the requirements of this clause.

[Company Name] agrees to include the FAR Clause 52.219-8, Utilization of Small Business Concerns in all subcontracts that offer further subcontracting opportunities, and will require all subcontractors (except small business concerns, including entities that are treated as small business concerns by statute for certain purposes (e.g. ANCs, see 13 CFR 125.3(b)(2)) that receive subcontracts in excess of the subcontracting plan threshold specified in FAR 19.109(a) (GSA Class Deviation RFO-2025-19 Supplement

1) on the date of subcontract award to adopt a subcontracting plan that complies with the requirements of the clause at 52.219-9, Small Business Subcontracting Plan.

X. REPORTING AND COOPERATION:

FAR clause 52.219-9(d)(10) requires assurances that the offeror will do the following:

[Company Name] agrees to:

● Cooperate in any studies or surveys as may be required

● Submit periodic reports so that the Government can determine the extent of compliance by the offeror with the subcontracting plan

● Report subcontracting data for each order when reporting subcontracting achievements under orders placed by federal agencies using multiple agency task/delivery order contracts, such as MAS, GWACs, OASIS

● Submit the Individual Subcontract Report (ISR) and/or the Summary Subcontract Report (SSR), in accordance with FAR 52.219-9(l) using the SPR. The reports shall provide information on subcontract awards to small business concerns (including ANCs and Indian tribes that are not small businesses), veteran-owned small business concerns, service-disabled veteran-owned small business concerns, HUBZone small business concerns, small disadvantaged business concerns (including ANCs and Indian tribes that have not been certified by SBA as small disadvantaged businesses), women-owned small business concerns, and for NASA only, Historically Black Colleges and Universities and Minority Institutions. Reporting shall be in accordance with this clause, or as provided in agency regulations.

● For individual plans there are two (2) types of subcontracting reports:

o Individual Subcontract Reports (ISRs) – cumulative, contract-specific reports o Summary Subcontract Reports (SSRs) – annual agency-specific report

Three (3) reports are required each year:

Calendar Period Report Due Due by

10/01--03/31 ISR 5/15

Updated: June 2026 Page 14 https://www.acquisition.gov/far-overhaul/far-part-deviation-guide/far-overhaul-part-52#FAR_52_219_8

04/01--09/30 ISR 11/14

10/01--09/30 SSR 11/14

The Final ISR is due within 30 days of contract completion.

● Submit a revised report within 30 days of receiving notice of any anomaly, discrepancy, or error.

● Ensure that subcontractors with subcontracting plans agree to submit the ISR and/or the SSR using the SPR.

● Provide its prime contract number, its unique entity identifier, and the e-mail address of the Offeror’s official responsible for acknowledging receipt of or rejecting the ISRs, to all first-tier subcontractors with subcontracting plans so they can enter this information into the SPR when submitting their ISRs.

● Require that each subcontractor with a subcontracting plan provide the prime contract number, its own unique entity identifier, and the e-mail address of the subcontractor’s official responsible for acknowledging receipt of or rejecting the ISRs, to its subcontractors with subcontracting plans.

The Federal Service Desk (FSD) has SPR knowledge base articles located on SAM.gov. You can find training videos by searching “subcontracting plan reporting” on GSA’s YouTube channel.

XI. RECORDKEEPING:

FAR clause 52.219-9(d)(11) requires a description of the types of records that will be maintained concerning procedures that have been adopted to comply with the requirements and goals in the plan, including establishing source lists; and a description of the efforts to locate SB (including ANCs and Indian tribes), VOSB, SDVOSB, HUBZone, SDB (including ANCs and Indian tribes), and WOSB concerns and to award subcontracts to them.

[Company Name] will maintain records concerning procedures that have been adopted to comply with the requirements and goals in the plan, including establishing source lists; and a description of efforts to locate SB (including ANCs and Indian tribes), VOSB, SDVOSB, HUBZone, SDB (including ANCs and Indian tribes), and WOSB concerns and award subcontracts to them. The records shall include at least the following (on a plant-wide or company-wide basis, unless otherwise indicated):

1. Source lists (e.g., SAM), guides, and other data that identify SB (including ANCs and Indian tribes), VOSB, SDVOSB, HUBZone, SDB (including ANCs and Indian tribes), and WOSB concerns.

2. Organizations contacted in an attempt to locate sources that are SB (including ANCs and Indian tribes), VOSB, SDVOSB, HUBZone, SDB (including ANCs and Indian tribes), or WOSB concerns.

Updated: June 2026 Page 15 https://www.youtube.com/@usgsa/videos

3. Records on each subcontract solicitation resulting in an award of more than the simplified acquisition threshold, as defined in FAR 2.101, as of the date of the subcontract award, indicating whether or not the following business concerns were solicited, and if not, why not:

(A) Small businesses

(B) Veteran-owned small businesses

(C) Service-disabled veteran-owned small businesses

(D) HUBZone small businesses

(E) Small disadvantaged businesses

(F) Women-owned small businesses

If applicable, the reason award was not made to a small business concern.

4. Records of any outreach efforts to contact:

(A) Trade associations

(B) Business development organizations

(C) Conferences and trade fairs to locate small, HUBZone small, small disadvantaged, service-disabled veteran-owned, and women-owned small business sources

(D) Veterans service organizations

5. Records of internal guidance and encouragement provided to buyers through

(A) Workshops, seminars, training, etc.

(B) Monitoring performance to evaluate compliance with the program’s requirements

6. On a contract-by-contract basis, records to support award data submitted by the Offeror to the Government, including the name, address, and business size of each subcontractor.

7. Other records supporting compliance with the subcontracting plan: (Please describe below.)

XII. ADDITIONAL ASSURANCES:

● [Company Name] will make a good faith effort to acquire articles, equipment, supplies, services, or materials, or obtain the performance of construction work from the small business concerns that it used in preparing the bid or proposal, in the same or greater scope, amount, and quality used in preparing and submitting the bid or proposal.

● [Company Name] will provide the Contracting Officer with a written explanation if the Contractor fails to acquire articles, equipment, supplies, services, or materials

Updated: June 2026 Page 16 or obtain the performance of construction work as described in (d)(12) of FAR clause 52.219-9. This written explanation must be submitted to the Contracting Officer within 30 days of contract completion.

● [Company Name] will not prohibit a subcontractor from discussing with the

Contracting Officer any material matter pertaining to the payment to or utilization of a subcontractor; and

● [Company Name] assures that the Contractor will pay its small business subcontractors on time and in accordance with the terms and conditions of the subcontract, and notify the contracting officer if [Company Name] pays a reduced or an untimely payment to a small business subcontractor (see FAR clause 52.242-5).

XIII. COMMITMENT TO MAKE A “GOOD FAITH EFFORT”

[Company Name] shall make a good faith effort to achieve the small business goals described in this subcontracting plan by taking the efforts listed below in addition to the efforts listed under Section IV, Section VIII and Section IX described in this plan: [List additional efforts].

Updated: June 2026 Page 17

XIV. STATUTORY REQUIREMENTS

The above requirements will be negotiated with the Contracting Officer prior to approval. The Contracting Officer must ensure that an acceptable plan is incorporated into and made a material part of the contract. Failure to submit and negotiate the subcontracting plan shall make the Offeror ineligible for award of a contract.

As stated in 15 USC 637(d)(9), any contractor or subcontractor failing to comply in good faith with the requirements of the subcontracting plan is in material breach of its contract. Further, 15 USC 637(d)(4)(F) directs that a contractor’s failure to make a good faith effort to comply with the requirements of the subcontracting plan shall result in the imposition of liquidated damage.

XV. SIGNATURE REQUIRED:

Plan must be signed and dated by a company official.

This subcontracting plan was SUBMITTED by:

Signature: ________________________________________________________

Typed Name: ______________________________________________________

Company Title: _____________________________________________________

Date Signed: ______________________________________________________

Government Contracting Officer APPROVAL:

Signature: ________________________________________________________

Printed Name: _____________________________________________________

Agency: __________________________________________________________

Date Signed: ______________________________________________________

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