While the proposing firm must perform a specified minimum amount of required work for Phase I and Phase II SBIR awards, is the proposing firm allowed to work with a large business for the remaining work?

Yes. As long as the small business performs the minimum required work, the remaining effort may be performed by a subcontractor, including a large business. The minimum work requirements are:

• Phase I: At least two-thirds (2/3) of the work must be performed by the small business.
• Phase II: At least one-half (1/2) of the work must be performed by the small business.