Maxim and Valentina work in the Department for the Distribution of Souls — 24 hours before the death of a person, they must determine where he will go — to hell or heaven. And since both are guaranteed paradise under an employment contract, Maxim is trying to earn extra money and sell a place in paradise to oligarchs, and Valentina dreams of returning her husband from hell.

And again a heroes of "Yolki" series are ready and prepared for a New Year.

Russian-Ukrainian remake of the US-series.