The invention discloses a halogen-free flame-retardant TPU elastomer composition used for electric wires and cables. The halogen-free flame-retardant TPU elastomer composition used for electric wiresand cables comprises, by weight, 65 to 90% of a TPU matrix material, 10 to 30% of a phosphor nitrogen composite flame retardant system, and 1 to 5% of an auxiliary agent; the phosphor nitrogen composite flame retardant system comprises diethyl aluminium hypophosphite and a carbon forming component; the carbon forming agent is an insoluble infusible crosslinked polymer, and the crosslinking point structure is represented by formula I. The halogen-free flame-retardant TPU elastomer composition possesses molten drop resistance, high flame resistance, migration resistance, wear resistance, and oilresistance, is soft, and can be used for preparing wires and cables in the fields of new energy vehicle with requirements on high flame resistance, oil resistance, softness, and wear resistance.