IMO it would be better to subsidize this at the government level than the employer level.

We definitely don’t want to create a situation where parents are less desirable to employ, right?

And, most people have kids (even in places countries with highly developed economies and lower fertility rates). So, we shouldn’t think of this as an extra perk (some special case benefit). The treatment of folks who have had kids is the average case. The special case is whatever we for people who don’t have them (we shouldn’t make a special negative case, right?)

Sure, it's better for governments to provide the incentives.

Regarding your second point, I guess you're right. :) I'm just looking at it from my "you couldn't even pay me to have a child" perspective.

Your question about making it a negative case is an interesting can of worms I'll elect not to open.

I don’t think it is a can of worms really; making special negative cases for subsets of the population is a can of poop! There’s nothing so complicated as a worm in there.