For now, I care about: blocking ads, having https everywhere, and not creating accounts in whatever site... aka same strategy for all the family, nothing special for the kid.

For the kid (7 y.o. now) I'm following the "teaching" approach in a similar way as we do for the non-computing life: when possible, we go together to everyplace; if he is alone (school, soccer class, browsing videos in the tablet, etc) he has to be careful, don't trust everybody/everyplace, keep in mind that the internet (as the streets) is a "wild place" and some people use it for the bad, and post ugly things, or for adults only. Better stick to the places/sites/contents that we all know they are safe. Feel comfortable to talk to me about any doubt or idea or anything that arises: I'm not going to judge or ban directly, I will try to understand his point of view and explain and give advice, with love.

About having his own devices or use them autonomous from me, for now I say "no until you know well how they work and know how to fix them when they are broken".

We'll see what happens when he grows a bit more.