At the beginning of XXI century, increase of income from the work is noticed in Poland. The rising level of economic activity decides on the better level of family living. Therefore, the children situation in family depends on parents' position on labour market. If one of the parents is unemployed, poverty of children is most likely. Irrespective of poverty line accepted in the analysis of living conditions of families with children, the large families (with three and more children) are most likely to be in the danger of poverty.