Stéphane, Catherine, and Thierry work in a small branch of the employment agency in a medium-sized town. When they learn that their efficiency could cost them their jobs—due to a lack of job seekers—they decide to artificially create unemployment in their city. The film explores, with biting humor, the absurdities of a system that dehumanizes and turns solidarity into a race for results. Through endearing characters and quirky situations, Les Têtes de l’emploi offers an ironic but tender portrait of our times.