Is Santa Company hentai?
No
Rated PG (Children) on MyAnimeList and not tagged as Hentai.

Movie · 2014 · 1 episodes · PG - Children
Fantasy
As a trainee of Santa Company, Noel White prepares for her test to become an official Tonttu, her assignment being "To find the most important thing for a Santa Claus." The deadline nears with an answer yet to be found, when a single letter from a child arrives late at the company. As the letter is about to be handled as a defect, Noel and friends set out on an adventure for the present - but will Noel find the answer to her assignment? Set a year after the events of the novel.
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