At the Krusty Krab, Mr. Krabs receives a notice from the fry cooks' union saying that SpongeBob has worked too much without any vacation break and that if SpongeBob does not take a vacation, Mr. Krabs will have to pay a fine. So, to keep Mr. Krabs from receiving any further fines, he sends SpongeBob on a vacation. SpongeBob goes home, goes to bed, eats breakfast the next morning, flosses his teeth, showers, sprays deodorant, makes himself sparkle, and lift weights as part of his "vacation."
He comes back to the Krusty Krab where Mr. Krabs kicks him out because that was not really a vacation. SpongeBob then asks what a vacation is and is horrified when he learns it means he is not allowed to work. He panics and Mr. Krabs tells him that Patrick will be his "unpaid replacement." He realizes that he should not remind himself of the Krusty Krab and that he is very hungry. So, SpongeBob goes back to the Krusty Krab. This time, it is not to work, but to buy some food. Patrick is seen cooking the Krabby Patties incorrectly by putting them on his belly and not having the exact temperature for cooking the patties. SpongeBob shows him how to do it correctly, but he is caught and is kicked out.
To remind SpongeBob of the Krusty Krab, he plays with his Krusty Krab playset where he moves models of him, Squidward, and Mr. Krabs. SpongeBob pretends that the Mr. Krabs model kicks him out. The model of SpongeBob goes to his miniature pineapple and plays the same game. To relax, SpongeBob goes to Jellyfish Fields to jellyfish, however, he sees reminders of the Krusty Krab. Now SpongeBob tries a series of attempts to get back in the Krusty Krab. Every time he tries, Mr. Krabs catches him.
Finally, Mr. Krabs drives SpongeBob to a forest where he commands him to fetch a spatula, and then drives away, leaving him alone. SpongeBob fetches it and starts to think that this is a permanent vacation. SpongeBob came to the conclusion that Mr. Krabs is trying to replace him. Blaming Patrick for trying to take away his job, he walks to Patrick's rock. When Patrick gets there, the rock automatically opens and he finds SpongeBob, who is seemingly going out of his mind. Patrick backs away, becoming extremely nervous at his friend's behavior. We then see the Krusty Krab where SpongeBob is frying the Krabby Patties in a Patrick costume. Mr. Krabs notices and announces that SpongeBob's vacation is officially over and that he does not have to pay a fine. SpongeBob explains that he left Patrick at home watching TV, which was really static, and happily returns to his job as a fry cook.
This is the first episode to premiere on Nick Germany. Past episodes in Germany premiered on Super RTL due to Nickelodeon being closed in Germany from 1998-2005.
Additionally, this episode premiered in Germany on September 30, 2006 which was half a month before it aired in the USA.
This is the second time Patrick is shown with ears, and the first time he noticed he had any. The first time was in "Survival of the Idiots," where Patrick said, "Who you callin' a pinhead?" The third was in the ending of "No Nose Knows." The fourth was in "A Friendly Game."
Despite Patrick's stupidity and SpongeBob's offer to teach him, Mr. Krabs denied because he thought it would be a work fine. However, in "Big Pink Loser," he did a horrible job for his stupidity, it might be possible that this happened before this episode, Mr. Krabs did not notice, or due to Patrick's amount of work time being insignificant.
While playing with the Krusty Krab Playset, SpongeBob plays Squidward smiling, even though Squidward always frowns at work, but only for SpongeBob's liking. Maybe the figure's facial expressions were changed to a smile.
The facial expressions of toy figures of SpongeBob and Mr. Krabs in the Krusty Krab Playset look similar to the faces of the characters of Thomas & Friends until that show changed into CGI in 2010.
The part where SpongeBob says, "I've been waiting for you, Patrick!" has been popular on YouTube. Someone even made SpongeBob in G-Major acting demonic after he said, "I've been waiting for you, Patrick!"
The scene where SpongeBob advances towards Patrick mentally and the scene cuts to black was quite infamous for scaring younger viewers because they might think SpongeBob is going to kill Patrick.
Even in Indonesia, this episode only cut until that scene, likely due to possible time constraint much like other episodes as it was cut with ads during its airing. But it is possible that scene where SpongeBob disguised as Patrick, seemed too gruesome, as it seemingly shown SpongeBob had Patrick skinned alive and uses his skin for his disguise.
SpongeBob: "I happily acquiesce." Some viewers have been confused by what the word "acquiesce" means. It means to accept something reluctantly but without protest.
The magazine Squidward is reading is called Squid Ink. This is a parody of the 1991 magazine Teen Ink.
In the part where Mr. Krabs brings SpongeBob into the woods, the way it is done has an Artificial Intelligence theme, when the mother throws the robot child into the woods.
When SpongeBob says he needs to get out of the house, if the viewer looks carefully where his legs should be, his legs are not there.
The grill is on the opposite side as it usually is.
When Patrick was cooking the patties wrong, SpongeBob said that Krabby Patties must be cooked at exactly 298 degrees, but in "Someone's in the Kitchen with Sandy," he said that Krabby Patties must be cooked at exactly 274 degrees.
When Mr. Krabs is driving and says "Uh-huh," his eyes are white instead of yellow in that scene.
Mr. Krabs drives SpongeBob deep into the woods when he throws SpongeBob's spatula into the woods, but when SpongeBob walks away (to the path Krabs drove away) thinking Krabs is replacing him, he exits the woods almost immediately.
Mr. Krabs bring SpongeBob's spatula to the woods where SpongeBob fetches it, but when Patrick was walking home, he had a spatula in his hand. But Mr. Krabs gave Patrick SpongeBob's spatula when Patrick got SpongeBob's job thus meaning it wasn't SpongeBob's spatula.