Pension systems, as well as other subsystems of state social policy must respond to socio-demographic development of the society, especially the increasing life expectancy, changes in family behavior and the development of fertility. The current debate on pension reform in the field of expert commission for pension reform also includes innovative approaches that have no basis in economic theory and world practice. The paper analyses one concrete measure proposed consisting in differentiating the amount of pension insurance contributions, depending on the number of children being raised. It undergoes a thorough analysis of both the microeconomic and macroeconomic point of view and assess it in the context of current theory pension systems. Based on the analysis concludes that the proposed measure in relation to the objectives, which should fulfill - support for families with children - inappropriate, inconsistent, and brings only marginal effects for families with children, which does not include all types of family life, and that in Under the current social policy, there are better measures that would lead to achieving the targets.