Norm MacDonald is a comedian.

My first summer job was as a lifeguard. Somebody peed in the sauna and I had to clean it up. But right now my summer job workers comp so I wash myself with a rag on a stick! But fuck that Sauna pissing motherfucker whoever it was.

like on the rocks too, not just on the floor! 16 years later and this still pisses me off. It's the worst cold case I've ever been involved in.

@15th: Yes, and now we know how he can afford to live in Manhattan on a comedian's income.

Yea, this is a slow burn joke, but it still burns.

Yeah, it was played just right.

Norm MacDonald is basically the exact opposite of a hipster or hipster humor.

The joke is that people complain about how everyone at the bottom works hard for little money, while the guys at the top make money off the bottom's work, and Norm is making the same complaint about his absurdly generous (fake!) summer job. You might not find it funny but I don't know why it needed to be explained.

Ugh. I was hoping we wouldn't explain the joke, but since we are...

Comedy is about defying expectations. This segment (I assume) is where people talk about how awful some job they had was (in an upbeat way). So Norm goes as long as he can to keep that promise to the audience, including selling it the most at the end with his, "And do you know how much I made?" after revealing that he made the company such an astronomical amount. Then, in a moment, he reveals it to have been a ruse the whole time. But because he plays it so straight, using the exact kind of language that people use in these situations, (stupid) people get confused by the deadpan, which makes the YouTube comments so great. The joke itself is pretty funny but not really hilarious, but people not getting it is amazing. It's basically people-thinking-The-Onion-is-real stuff.