Santa Claus needs a visa and a work permit to run his Christmas delivery service in the EU.His elves, of course, would be bound by the child labour regulations. Working at midnight on 24th of December would be out. And Claus would have to be vetted by the Criminal Records Bureau in order to work with young people.
Since that can take up to three months, he's way too late for this year anyway. The education authorities might wonder why the elves aren't in school. And if the elves are paid, then they need to be registered under Pay as You Earn, and for stakeholder pensions.
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