Are there situations where children aged 5 years and under may wear or be required to wear a mask?
In general, children aged 5 years and under should not be required to wear masks. This advice is based on the safety and overall interest of the child and the capacity to appropriately use a mask with minimal assistance. There may be local requirements for children aged 5 years and under to wear masks, or specific needs in some settings, such as being physically close to someone who is ill. In these circumstances, if the child wears a mask, a parent or other guardian should be within direct line of sight to supervise the safe use of the mask.
Sources
Coronavirus disease (COVID-19): Children and masks
https://www.who.int/emergencies/diseases/novel-coronavirus-2019/question-and-answers-hub/q-a-detail/q-a-children-and-masks-related-to-covid-19