Elf is rated PG (Parental Guidance Suggested) for "some mild crude humor." The film contains some light-hearted humor and comedy that may be considered inappropriate for young children. The movie also has some scenes of violence and mild language, so it is recommended for children aged 8 and up. Elf is a great holiday movie that has something for everyone, but parents should use their discretion when deciding whether it is appropriate for their children to watch.