Social protection for families with children is one of the priorities Latvia has highlighted in its strategic planning documents. Moreover, the priority being advanced for several planning periods indicates on the necessity to improve social security and foster the birth rate in the country. The research aim is to develop priority scenarios for possible improvement of social protection for families with children in Latvia. The authors put forward four scenarios for the improvement of social protection for families with children in Latvia, of which the experts in the field recognised the replacement of the personal income tax relief for children with a larger family state benefit as the priority. This would ensure fairer support for all families with children, including those on low incomes. Also, increasing the minimum wage and reducing the shadow economy would improve the social protection of families with children. Evaluating the criteria of population interests, the experts recognised the increase of family social security as more important than the increase in the number of children in the family, as the increase of social protection would contribute to the increase in the number of children in families thereof.

Social benefits are essential in providing support to families with children, especially in the first years of the child’s life as well as to families at risk of poverty (large families, parents raising a child alone). Social insurance benefits ensure parents with income while taking care of a child. Latvia’s strategic planning documents have defined social protection for families with children as one of the priority areas for several planning periods simultaneously emphasising the need to increase social security and promote the birth rate in the country. The research aim is to assess the social benefits system for families with children in Latvia. The research results allow concluding that the expenditure for social support for families with children as percentage of GDP in Latvia is lower than the average EU Member States indicator as well as it is the lowest one among the Baltic States. Support for families with children in Latvia is gradually growing; however, it is necessary to regularly increase the childbirth allowance taking into account inflation in order not to worsen the financial situation of these families as well as to allocate a larger proportion of GDP to support families with children in Latvia.