If you are sitting in your office reading this post today I have two things to say to you:
One - Thanks for reading, I love and appreciate all my readers, hopefully your received your packages of cookies and fudge
Two - Quit goofing off on the internet and get back to work!
Seriously, unless you are a police officer, firefighter, work in a hospital, or are standing behind a cash register today, 'working' on Christmas Eve is a total sham.
For the typical office, information, or 'knowledge' worker forced to trudge in to the office on Christmas Eve almost no 'real' work will get done, they will be forced to stand around a box of holiday frosted Dunkin' Donuts making awkward small talk with their co-workers, and either watching the clock or waiting with breathless anticipation for the manager/boss/VP to graciously let them leave early at 2 or 3 pm.
And most people that celebrate Christmas still have a million things to do on Christmas Eve, from shopping, to arranging child care (you know the teachers aren't working on Christmas Eve), to traveling or dealing with incoming relatives, and on and on.
I know what you are saying - just take a vacation day then if you are so busy. 
Flickr - Daniel Slaughter
But most people hate taking a vacation day on Christmas Eve because they know it is not a 'real' day. People will dress casually (or in hideous holiday sweaters), come in later, have a long lunch, and normally leave early. Why burn a precious vacation day that can be saved for July, when the sun it out and you can actually really feel superior to the rest of the idiots stuck working.
Yep, Christmas Eve and work. No one who is actually there wants to be there and hardly anything will get done. And the people who are not there are secretly pissed that they are missing the 'free' day to watch their kids, bake cookies, or drive 14 hours through the snow to Kansas City.
Do yourself and your workplace a favor, if you are not in the life-saving or trinket-selling business just shut it down on Christmas Eve.
You will make everyone happy.
Except possibly for the people that live to wear their holiday sweaters.