It's a mockumentary of a bunch of incompetent people in an office. Each one of them has a different thing distinct about them. (Homosexuality, alcoholism, and overall stupidity, to name a few.)
It's supposed to be and a lot of the episodes are about really normal office situations but the characters are a little more eccentric and crazy than normal people. They're stereotypes gone insane which makes it hilarious. You can definitely relate to a lot of the things which happen... but it's a bit too crazy for everything to be entirely normal.
normal? as in people sit and do work and stuff? no, its not. its very funny and the employees rarely do any work (excluding the warehouse workers) the office is an acquired taste... watch and see if you like it. :)