"It's been an incredibly challenging year," she said in the video message posted on social media.
"But I hope everyone is able to take some time out to relax, to reflect, and to spend time together with friends and family."
After almost a year of Covid-19 related disruptions and border restrictions, the PM said she knows Christmas is going to look different for a lot of families this year.
"I want to acknowledge those that are still dealing with the impacts of Covid-19 or who are separated from their loved ones due to the global pandemic.
"I also want to take some time, as I always do, to acknowledge those who don't get that time off over Christmas, be it those working in our managed isolation and quarantine facilities, our essential services in hospitality, and other industries that stay up and running over the holidays."
Many of the people working on Christmas day will be the same people who also continued working while the country was in lockdown, she said.
"You're owed an even bigger-than-normal thank you this year," she said.
"To everyone - congratulations on getting through this year. It's been pretty tough - but we made it through together.
In a Facebook post earlier in the week, the PM shared details of a long-standing tradition - crafting.
She said her mother loves to craft and taught her how to knit, crochet, cross-stitch, and how to make decorations from leftover pieces of fabric.
She shared a photo of a homemade Christmas bauble that she made with her mother when she was 12 years old.
"They're still going strong," she said in the post.
"To all the people who pass on their 'crafting' ways, I salute you. The holidays (and any long periods spent indoors) wouldn't be the same without you."
