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Objective: To analyze the risk and protective factors to the development of children under three years of age during the COVID-19 pandemic., Method: Cross-sectional, quantitative study carried out in three early childhood education centers in the city of São Paulo, Brazil, in October 2020. The data were collected with an online questionnaire. Risk and protection factors were measured with the Primeira Infância Para Adultos Saudáveis (Early Childhood For Healthy Adults) instrument and the children's development status was measured using the Caregiver Reported Early Development Instruments - CREDI., Results: The study included 108 parents and guardians of children up to three years of age. Living with grandparents and participating in cash transfer programs were protective factors for child development. The family being headed by a woman posed a significant risk factor for child development., Conclusion: Intersectoral actions to support families headed by women and access to cash transfer programs are essential for promoting equity opportunities for the development in early childhood.