Common Sense Note
Parents need to know that this lukewarm workplace comedy from Mike Judge (of King of the Hill and Office Space fame) includes a good bit of talk about sex, but no actual sex scenes or nudity (though many of the male characters do their share of leering at women). Three men smoke pot with a bong, and there's some social drinking and salty language (including "f--k" and "s--t"), as well as a few comments that stray into sexist/stereotype territory. The main character contemplates adultery and comes up with a way to do so without guilt (or so he thinks).
Sexual
Content
Sex and hooking up are implied and discussed (including phrases like "hit that" and "give it to you") quite frequently, but it doesn't get too raunchy, and nothing physical -- not even underwear-clad characters -- is seen. There's some leering at attractive women on the part of men, and a guy tries to kiss a girl, but she demurs. A husband pays another man to seduce his wife.
Violence
A guy beats someone up, though all viewers see is the shiner he gets afterward, rather than the actual hit. A woman literally scolds a neighbor to death.
Language
Crude and rude, with everything from "s--t" (many times) and a few uses of "f--k" to "laid," "damn," "c--k," "ass," "damn," "hell," "goddamn," and "oh my God."
Social
Behavior
Throughout the movie, characters question loyalty in all its forms -- to your marriage, to your workplace, but in the end, the "right thing" is pretty much enforced. Some characters make comments that verge on sexist and or stereotypical (leering at women, comments regarding different races, etc.), but it doesn't get too extreme.
Consumerism
A smattering of product placements and logos, including Best Western, Heineken, and Pepsi.
Drugs / Tobacco /
Alcohol
Social drinking, plus a scene in which a character smokes dope via a bong. A man encourages his best friend to take a pill thinking it's a Xanax, but it's actually a harder drug ("Special K").