New Year is the time of miracles and magic, when everyone gets what they deserve. Vsevolod Serebryov is a successful banker, but he has completely forgotten how to do kind deeds. Santa Claus decides to teach him a lesson and sends Serebryov to an alternative reality, where he switches places with the debtor of his bank. Serebryov has only two days until New Year to fix his mistakes, save the debtor’s family from eviction, and get his own life—and his wife—back.