If there's one thing cynical Max loves unabashedly, it's Christmas: the decorations, the cookie swaps, the cozy glowing houses. But what he looks forward to most is playing Santa for the kids at the Christmas in the Country nights his dead-end supermarket job hosts every year.
Everything changes when newcomer Chris is given the role of Santa this year, demoting Max to an elf and leaving him anything but jolly. Even though he vows he hates his older, straight coworker who stole his role right from under his nose, Max can't deny Chris is good-looking, frustratingly funny, and infinitely patient with Max's sarcastic barbs.
As December passes by and Santa and his elf get to know each other better, Max can't help wondering if the cynical wall he's built up between him and the rest of the world is strong enough to resist Chris and the magic of Christmas spirit.