After an unsuccessful attempt to murder their bosses in the 2011 hit comedy, goofball buddies Nick, Kurt and Dale reunite in a sequel deciding to go into business for themselves and eliminate the need for managers. Or so they think.

Horrible Bosses 2, out in US theatres this week, sees Jason Bateman, Charlie Day and Jason Sudeikis as three hapless best friends who start a business buoyed by a large order placed by billionaire entrepreneur Bert Hanson, played by Oscar-winner Christoph Waltz.

“In this movie, it’s about the one per cent versus 99 per cent,” Sudeikis said in an interview.

When Bert manipulates the guys to bankrupt their new business, Nick, Kurt and Dale decide to kidnap Bert’s charming-yet-crazy son Rex, played by Chris Pine. Naturally, things go awry quickly for the trio. Cue an elaborate ransom plan, car chases with Jamie Foxx and raunchy scenes with a sex-addicted dentist, played by Jennifer Aniston, as the guys attempt to get their lives back and indulge their darkest desires.

Aniston, who swaps her usual girl-next-door characters to strip down and play the saucy Julia Harris, once again in her first-ever sequel, said she enjoyed reprising the role of the unapologetic, overconfident dentist.

“I think it’s a known fact that sequels can be tricky, they can go pretty downhill and we really didn’t want that to happen because we love this so much,” Aniston said.

“I love this is ... being as outrageous as possible,” she said, adding that the film plays into the raunchy ‘hard R-rated’ comedies that are proving successful with current audiences.