Attachment 4: Subcontracting Worksheet

DATE \@ "d MMMM yyyy" 20 August 2026

SUBJECT: FAR CLAUSE 52.219-14, SUBCONTRACTING PERCENTAGE WORKSHEET

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

SAMPLESAMPLESAMPLE

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.

(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.