Some people have already started talking about how they're going to spend time at the end of the year.
ーSome people have already started talking about how they're going to spend time at the end of the year.
「もう年末をどのように過ごすかを話し始めている人がいる」
how they're going to spend time で「どのように時間を過ごすか」
at the end of the year で「年末に」
ーSome people are already talking about what they are going to do at the end of this year.
「すでに年末に何をするかを話している人がいる」
what they are going to do で「何をするか」
at the end of this year で「この年末に」
ご参考まで!