This study analyses the determinants of working among 10–17 years’ children and to investigate the presence of Luxury Axiom. Child tends to work as they gets older, has biological ties to the household head and lives in a rural area. The higher levels of household head’s education lead to the children’s been less likely to work. With regard to the Luxury Axiom, household income is negatively impact the work decision. Birth order is positively related to working and the probability of working decreases by the presence of employed adult. Finally, the impact of the child’s activities varies by provinces.