Abstract: The circulation of homestead land is an important measure to solve the shortage of urban construction land, revitalize rural assets, and realize rural revitalization. Based on the data of 262 rural households with idle homesteads in the CRSS database, this paper empirically analyzed the impact of dependency burden and non-farm employment on the willingness to transfer homestead on the basis of theoretical analysis and the binary Probit model. The results showed that, the burden of maintenance had a significant inhibitory effect on the willingness of homestead transfer, and non-agricultural employment had a significant mediating role in the burden of support and the willingness of homestead transfer. From the perspective of the structure of the burden of raising children, the burden of raising children had a stronger impact on the willingness of homestead circulation than the burden of aging. Therefore, it was necessary to further improve the rural social security system and the non-agricultural employment training system, increase the support for local non-agricultural employment of rural households, and alleviate the inhibition effect of the burden of dependency on the willingness to transfer homesteads.