Currently, as a response to declining birth rates, the Czech government is seeking measures for the support of families with children through the tax and social security systems. One of the proposals that this paper analyses consists of a specific proposal put forward by the Expert Commission for Pension Reform and a modified proposal from the Ministry for Labour and Social Affairs(MLSA) consisting ofthe determination of different levels of pension insurance contributions depending on the number of children raised. The paper presents a thorough analysis of these proposals from both the micro-economic and macro-economic perspectives, and considers them in the context of the current theory of pension systems. On the basis of the analysis performed, it was concluded that the proposed measure is, in relation to the objectives which it purports to fulfil, i.e. support for families with children, both inappropriate and inconsistent and, indeed,results in only marginal effects for families with children, does not include all types of family coexistence and that, in the context of current tax and social policies, more suitable measures exist that would lead to the achievement of the targets.