There are reasons the IT Department of Reynholm Industries is kept in the building's basement. Bitter slacker Roy, über-nerd Moss, and technically clueless Jen attend a night of theater, befriend a German cannibal, disrupt their boss' funeral, throw a dinner party, design the ultimate bra, and commit further acts of personal and professional irresponsibility.

There are reasons the IT Department of Reynholm Industries is kept in the building's basement. The department's employees are bitter slacker Roy, über-nerd Moss, and technically clueless Jen. Jen finds that her builder is urinating in all of her sinks; Moss has begun to speak like a manly football fan; Roy is now living on the streets; Reynholm will have a new Employee Of The Month; Friendface's horror needs to be stopped; charity calendars may feature...

Both Jen and Roy are caught on camera behaving despicably. The incidents are posted on the Internet, turning Jen and Roy into global hate figures. Everything they do after only adds to their infamy. Doug and Moss attempt damage limitation, but it backfires.