The Office is set in Slough, England, in a small branch of the fictitious paper company Wernham Hogg. The office is managed by David Brent (Ricky Gervais) along with his assistant Gareth Keenan (Mackenzie Crook), a lieutenant in the Territorial Army. Much of the comedic success of the series stems from David, who tries to be his employees' best friend even as he is an office tyrant.

David's character flaws are used to comic effect, including numerous verbal gaffes, unconscious racism, sexism and other forms of discrimination. The British show has no laugh track, and is designed to resemble a fly-on-the-wall documentary (mostly because when it began, the show's budget was skimpy).

Other office denizens include the unassuming Tim Canterbury (Martin Freeman), whose flirtation with bored receptionist Dawn Tinsley (Lucy Davis) is a major arc in the series because she is engaged to warehouse worker Lee (Joel Beckett).

In 2005, NBC "Americanized" The Office with mixed results.