| In 2022,The State Council issued the opinions on the implementation of the key tasks in the Government Work Report,which made clear arrangements for social pension matters,aiming to improve the social security system,improve the multi-level social security system covering all people,balancing urban and rural areas,fairness,unification,safety,norms,and sustainability,and expand the coverage of social pension insurance.To improve the social endowment insurance policies for flexible employees and increase the insurance participation rate is the only way and an important part of the journey to build a multi-level social security system.Flexible employment refers to those who are different from the traditional mainstream employment based on the industrial and commercial system and modern enterprise system in terms of working hours,income,remuneration,workplace,insurance benefits,labor relations and other aspects.Flexible employment in Dalian Development Zone includes laid-off workers,selfemployed operators,temporary employees of various units,migrant workers,freelancers,selfemployed entrepreneurs,etc.This paper,by means of questionnaire survey,The research and analysis shows that there are some problems for flexible employees to participate in social endowment insurance,such as the uncertainty of economic affordability caused by the change of payment base,the delay in calculating the result of benefits and benefits,the concern of payment is aggravated,the flexibility of payment place increases the risk of payment suspension,and the restriction of legal payment period and age on the participation of insurance.Based on the relevant theories of public management and the relevant advanced experience at home and abroad,this paper analyzes the existing problems of the pension insurance for the flexible employees in Dalian Development Zone,and proposes to encourage the flexible employees to participate in the insurance in the location,improve the employment rate and pay attention to flexibility.Set up relevant subsidy policies,reduce the burden of fees,improve the willingness to pay;Give full play to the advantages of tax collection management and social security payment service;Give full play to the ability of community and trade union organization and strengthen the sense of responsibility of community and platform enterprises;Promote the promotion of publicity,enhance the awareness of insurance payment and insurance pension suggestions and countermeasures.At present,the tax department of Dalian Development Zone has completed the handover of social insurance collection for flexible employees with human resources and social security department.The tax department is fully responsible for collecting social insurance premiums for flexible employees.To some extent,how to improve the enthusiasm and cooperation of flexible employees in insurance coverage is also the key to improve the efficiency of tax department collection and achieve good results.Therefore,the current problems in the collection process are discussed and relevant measures are proposed to lay a good foundation for the next step to improve the participation rate of social endowment insurance and improve the satisfaction of the contributors. |