Working. If I'm not working usually have a few friends over and we get drunk whilst playing Monopoly or something or just watch the TV as the local booze establishments aren't entertaining places to be on New Years.

Usually working though as it's more often than not a weekday.

This year I'll actually be working at midnight but managed to convince our manager to let us all have a glass of bubbly to celebrate the new year in which is very nice of them.