Although parental controls have been around on Windows since Vista, the upcoming version will bring a plethora of new features as well as a much easier way to manage data and apply controls on certain accounts.
Parents can now create a "child" account in Windows 8, one that can be either local or synced with Microsoft's Live ID, simply by marking a checkbox when the account is created. This action will turn on the Family Safety feature, also known as the parental controls.
The activation can also be done from the Metro interface and can be applied to an existing account, from the classic control panel.
A significant modification for time management has been applied in Windows 8, permitting the child's account to allow use of the computer for a limited period. In previous Windows versions, the user could only specify the hours between which an account could access the computer and did not have the means to actively set the timeframe.
Parental features have been integrated into the Windows Store as well, where administrators can see which applications are being downloaded by a child account and also, restrict what they see and download using country-specific ratings.
Besides these new additions, Family Safety continues to provide weekly activity reports of the desired account, while allowing admins to configure SafeSearch for most web search engines and to block certain software from being used.
Source: Building Windows 8