Spanky is not a very good executive assistant, and Irene Boss is not a happy boss. The bills haven't been paid, and Spanky is spending her workday chatting online. Bad girl.

Boss sends her up to the punishment room, makes her assume the position and proceeds to spank, slap and whip her bare bottom with various painful implements until blood is drawn.

Intercut throughout are quick montages of Boss fucking a girl with a dildo strapped onto her face.