阜新市在经济转型的过程中产生了大量灵活就业人员,通过对灵活就业人员的调查研究,本文阐述了阜新市灵活就业人员的基本情况、就业状况及养老保险参保状况,分析其参加社会养老保险所面临的巨大缴费压力,探讨建立社会养老保险缴费减免机制的必要性;同时,通过建立社会养老保险缴费减免模型,测算在不同缴费减免比例下灵活就业人员的缴费水平,并最终测定缴费减免比例为30%时最为可行;最后根据阜新市财政状况,提出建立灵活就业人员社会养老保险缴费减免机制,应注重吸纳社会资金以扩大养老保险基金的来源,建立财政的分级负担机制,加强基金的监督管理,以真正解决灵活就业人员参保难的问题,缩小社会差距,缓和社会矛盾。 Fuxin City, a large number of flexible employment in the process of economic restructuring, through the investigation of flexible employment, this paper describes the basic situation of flexible employment in Fuxin City, employment status and status of pension insurance, analysis of their participation in social pension The pressure of huge payment pressure on insurance and the necessity of setting up a mechanism of deducting and exempting the social endowment insurance. At the same time, by establishing a model of social endowment insurance contribution deduction and exemption, the level of payment of flexible employed people under different proportion of fee reduction and reduction is measured, The proportion of 30% is the most feasible; Finally, according to the financial status of Fuxin City, put forward to establish a flexible mechanism of social security contributions for employees employment relief mechanism should focus on absorbing social funds to expand the source of pension funds, the establishment of fiscal grading mechanism to strengthen the Fund’s Supervision and management, in order to truly solve the problem of difficult employment of flexible employees, narrowing the social gap and easing social conflicts.