Common Sense Note
Parents need to know that this film includes repeated crude references to sexual activity and desire. These jokes range from sexual activity in fast-motion to the magical remote posing as the protagonist's erect penis. Violence is broadly comic, including a couple of scenes where the protagonist "freeze-frames" an adversary, then beats or kicks him, as well as some falling and slamming of children (the protagonist runs over a child's toy on purpose). The film pushes the envelope on PG-13 language, including one pronounced f-word and another that's cut off (after "mother").
Sexual
Content
Sight gag has remote "erect" under Michael's pants; repeated jokes/images of dogs "humping" stuffed animal; reference to "porno," jokes about Michael's "shmeckel," fast-motion sex shown as shadow; allusions to "boobies," a jokey office lecture about sexual harassment includes reference to one as a "slut" Michael slows a jogger to watch her breasts bounce; Jeanine is repeatedly "horny," gag about a woman who undergoes a sex change; Michael tells Marty he doesn't "play for that team" (thinking he's being seduced); jokes about Britney Spears having her 23rd baby and a cloned Michael Jackson "molesting himself."
Violence
Injuries played for laughs. Michael kicks Bill in the crotch repeatedly and slaps his boss in the face; someone says he wants to slit his wrists; someone wants to use a sword to cut his "d--k off" a heart attack leads to frantic pain for Michael.
Language
Multiple (more than 10) uses of s-word; several uses of "ass," one f-word; one cut-off "holy motherf-----r" and one obscene finger gesture; repeated use of "shmeckel" (baby Michael's penis); lots of other profanity.
Social
Behavior
Though he reforms by the end, Michael is selfish, crude, and calculatedly cruel throughout, picking on rivals, children, and his boss.
Consumerism
Vendors named or displayed include: McDonald's, TiVo, Staples, Best Buy, Bed, Bath & Beyond, TGI Friday's; products (named and pictured) include: Hostess Twinkies, Yodels, and cupcakes, Bose, Chuck Taylor high-tops, Cup Noodles, Speedo, Lucky Charms, Coca-Cola.
Drugs / Tobacco /
Alcohol
Wine, liquor, and beer drinking, cigar-smoking; references to drugs (acid, crack, marijuana, morphine), image of someone smoking hashish.