Mr. Krabs wants to save five cents, so he has SpongeBob fired from his job. SpongeBob falls into a depression, and despite encouragement from Patrick, finds that he does not enjoy being unemployed. He takes his talents to multiple other restaurants, making Krabby Patty-style food that turns out to be delicious.

Mr. Krabs creates a Krabby Patty only for business executives. Patrick buys a tie and glasses, but before he can receive his sandwich, he is confused for a businessman and taken to an office building. Unable to clear up their mistake, Patrick is involved in a boardroom meeting.

SpongeBob and Patrick take a tour of the surface to celebrate the former’s birthday. Meanwhile, Squidward, Mr. Krabs, Sandy, Plankton, and the rest of Bikini Bottom help set up a surprise party for SpongeBob, and Patchy tries to find SpongeBob to give him a present.

Krusty Krushers: Mr. Krabs hatches up yet another get-rich-quick scheme: professional wrestling! But Mr. Krabs isn’t the one who’s going to wrestle. He’s going to be the manager and money-handler-for the newest tag-team wrestlers in Bikini Bottom: SpongeBob and Patrick!