The three main characters from the original all return and, this time, they're trying to be their own bosses as they seek to start up a business selling a type of shower-head. Only they're on the verge of losing it all after Christoph Waltz's businessman tricks them with a phony deal. So they seek revenge and plan to kidnap Waltz's son (Chris Pine). Hilarity fails to ensue.
I didn't think much of the original 'Horrible Bosses', but I recall there being some very mild amusement somewhere in it. Which is an infinite amount more than you'll get in this follow-up. Like 'Dr. Cabbie' (another so-called 'comedy' I watched on the same day), this isn't funny. At all. As far as I could tell, this film had two main strategies to achieve comedy. The first is having the main characters continually shout and argue with each other (especially the unbearable irritating Charlie Day). The other is to have the characters continually talk and accidentally put themselves in trouble by revealing info. Which then leads back into the arguing and shouting. Those are the predominant misguided efforts of the film (and they both serve the same purpose: to show how incompetent the characters are). It does briefly attempt some other things here and there but those fail too.
As there wasn't anything to back up the film should the comedy fail, there wasn't anything to keep me occupied. It felt like the only purpose of its existence was to waste time. I came out of the cinema wondering why the film didn't just have the characters immediately succeed or fail (why the film didn't just get it over with sooner) considering how nothing in the film did anything to make me care for it or the characters. Nor did it do anything to give the slightest impression it was a necessary sequel. It's bad, lazy film-making.