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We see Jovie singing in the shower at work, but only see her from the top of the chest up (thus no explicit nudity). Buddy hears her singing, and not knowing any better, then goes into the women's locker room and sings along with her (she makes him leave once she realizes he's there).Buddy kisses Jovie on the cheek, and she said. "You missed!" Then she kisses him on the lips, and he kisses her.Buddy gives his father some women's lingerie as a present, not knowing what it really was. He just bought it because the sign at the store said "For that Special Someone."Buddy pulls his tights down in front of his father and stepmother in one scene, but nothing is shown. There are a few little innuendos like this in certain scenes.
Buddy gets into a fight with the Santa at the department store, because he believes he's an imposter. There is some punching and kicking, but no blood or gore.Buddy sees a midget in his father's office and truly believes that he is an elf. This makes the man very angry, and he runs across the table and attacks Buddy. There is no blood, however.
At least 3 hells, 2 craps, 1 damn, 2 uses of "Oh my God" and 1 use of "God." Also there are 2 "up yours" in a row. Viewers may be offended by one use of "pissed", in the context of being annoyed.
We hear that gnomes weren't used at the North Pole because they drink too much (and see one doing that, followed by a loud belch). In the mailroom, men drink and get drunk.
Some dramatic music plays as some ominous-looking Central Park Rangers on horseback race toward discovering Santa in the park. They then pursue Santa's sleigh that's flying in an out of control fashion.(Younger kids might be concerned that they'll catch him or the sleigh will crash).