Master accounts have the option of creating up to 6 associated sub accounts for users under the age of 18. The master account may restrict their associated sub accounts' access to many PlayStation Network and console features. This means that there are two different sorts of parental controls that we recommend you set up - account parental controls and console parental controls.
As the controls covered in this article are on the account, not the PlayStation system, once they have been set, the changes automatically sync when the sub account holder accesses PlayStation Network on any PlayStation system. The sub account holder cannot change parental controls, so after you have set them up they will only be changed if you choose to change them from your own master account.