The protagonist of Santa’s Little Helper is a businessman, the classic charlatan to whom they dismiss their work shortly before Christmas. That is a disaster for him, so he begins to look for work of whatever.
This is how he discovers a curious process of selection that he decides to present himself. That selection process is actually a contest to do elf with Santa during those holidays, something that many people want.
In this way, our protagonist gets to work and begins to prepare the best you can for the contest, which will not be simple. He practices rigorously, as he has tough opponents, especially one who wants to be the elf of Santa Claus and will do anything to get it.
Thus, the two face each other face-to-face with the intention of winning and helping Santa distribute gifts around the world.