SF 294 / eSRS ISR
Individual Subcontract Report (formerly SF 294)
What It Is
Large prime contractors with a subcontracting plan must report how much work they're actually subcontracting to small businesses — including SDVOSBs. The paper SF 294 (Subcontracting Report for Individual Contracts) has been replaced by the electronic Individual Subcontract Report (ISR) filed in the Electronic Subcontracting Reporting System (eSRS). A companion Summary Subcontract Report (SSR, formerly SF 295) rolls totals up at the agency level. For SDVOSBs, these reports are where prime contractors' SDVOSB subcontracting commitments are tracked — useful intelligence when you're pursuing subcontracts.
When You'll Use It
- When a large prime holds a contract with an individual subcontracting plan (generally above the plan threshold).
- Semiannually and at contract completion (ISR), via eSRS.
- To track a prime's SDVOSB subcontracting performance against its plan goals.
Who Completes It
The prime contractor (not the small-business sub) files the ISR/SSR in eSRS; SDVOSB subs benefit by being counted toward the prime's goals.
Key Blocks to Get Right
| Block / Section | What It Captures |
|---|---|
| Subcontracting goals vs. actuals | The plan's small-business goals (small, SDVOSB, VOSB, WOSB, HUBZone, small disadvantaged) against the dollars actually subcontracted. |
| SDVOSB dollars | The specific dollars subcontracted to service-disabled veteran-owned firms — the line that matters when you're chasing prime subcontracts. |
| Reporting period & contract | The contract and the period covered; ISRs are typically filed semiannually and at completion. |
Common Pitfalls
- Small-business subs assuming they must file — the prime files; the sub just needs to be properly counted.
- Confusing the ISR (per-contract) with the SSR (agency-level summary).
- For primes: missing eSRS deadlines, which can affect past-performance ratings and future plan approvals.
Frequently Asked
Do SDVOSB subcontractors have to file SF 294 / the ISR?
No. The Individual Subcontract Report (and the legacy SF 294) is filed by the large prime contractor that holds a subcontracting plan, not by its small-business subcontractors. As an SDVOSB sub, your role is to be correctly counted toward the prime's SDVOSB goal — ask the prime how it's reporting your dollars in eSRS.
Is SF 294 still a paper form?
The paper SF 294 has been superseded by the electronic Individual Subcontract Report (ISR) filed in the Electronic Subcontracting Reporting System (eSRS) at esrs.gov. The Summary Subcontract Report (SSR) likewise replaced the old SF 295. Some references still say 'SF 294,' but reporting today is electronic.
Primary Sources
- FAR Subpart 19.7 — Small Business Subcontracting Program
- eSRS — Electronic Subcontracting Reporting System
Plain-English reference, not legal advice. Standard forms are periodically reissued and the FAR is amended for inflation and policy — always download the current edition from the GSA Forms Library and confirm requirements against the solicitation and your contracting officer before relying on it.
Change log (1)
- LaunchedPublished the federal contracting forms reference covering the standard forms an SDVOSB encounters when bidding and performing set-asides — SF 1449, SF 33, SF 18, SF 30, SF 1442, SF 330, SF 1408, SF 1413, the eSRS ISR (formerly SF 294), SF LLL, SF 1034/1035, and the SAM.gov representations & certifications (FAR 52.204-8) — each with a key-blocks table, filing pitfalls, FAQPage, DigitalDocument, Dataset, and BreadcrumbList structured data, primary-source FAR citations, and cross-links into the glossary, how-to guides, FAQ, and regulation explainers.