The singer shared with picture on Instagram with the caption: ‘The party has just begun! Bring it! 2014.’
Rocco was pictured with two friends, who were also holding bottles of vodka.
The picture was taken in the luxurious ski resort Gstaat in Switzerland where Madonna rang in the New Year with her four children, Rocco, 17-year-old Lourdes, and 8-year-olds Mercy and David.
The legal drinking age is 16-years-old in Switzerland, but Rocco- who's father is British film director Guy Ritchie- is still 3 years shy of enjoying a tipple.
Followers started commenting with concerns over the photograph, with one Instagram user writing: ‘R they old enough to drink?’
Madonna was forced to answer to her critics, commenting after she posted the photo: ‘No one was drinking we were just having fun! Calm down and get a sense of humor! Don’t start the year off with judgement!’
This isn’t the first time Rocco has appeared to be a bit of a wild child. Last year he posted a video of himself somersaulting off a balcony into a swimming pool.