In 1991, the basic pension insurance system of 'individual pension saving account combined with social pooling fund' was established in China. This is a turning point of the Chinese social pension insurance policy. In 2004, Jilin and Heilongjiang were selected by the Central Government as pilot provinces of pension reform. As the Northeast Old Industrial Bases of China, pension reform of Jilin should adapt to SOEs reform, and ensure the basic livelihood of retired workers. This paper studies two major problems in Jilin Province, pension coverage and employers' evasion of pension, and obtains three founding. First, SOEs and COEs have very low actual coverage, and their employers are less likely than other ownerships to pay pension contribution. Second, county-level firms have lower actual coverage than firms belonging to provincial and municipal governments, and their employers are more reluctant to contribute pension. Third, large firms have lower actual coverage than small firms, and large firms tend to evade the pension obligations. Key words: Social pension insurance; Actual coverage; Pension contribution.