The OfficeThe Office depicts the common lives of office staff and employees in the Scranton, Pennsylvania branch of the fictitious Dunder Mifflin Paper Company. The primary flow of the show is with a camera crew that decided to film the inner workings at Dunder Mifflin, around the clock.
In short it's funny because it's ratable. We generally enjoy something that makes sense to us. Most adults work in an office and have co-workers who are like (to some degree) the people we see on TV.