Listening in on a conversation Mr. Krabs was having on the phone, SpongeBob thinks he's going to get fired because he heard Mr. Krabs was going to "let the little guy go" today. He tries to be taller than Squidward, seeing who was the "little guy," eventually realizing that he is indeed smaller. Distraught, he leaves for home. Back in Mr. Krabs' office, we see him letting the "little guy" a pet scallop in a cage, go and it flies out of the window.
SpongeBob sits at home depressed when Patrick arrived to borrow the refrigerator because his was empty. When he learns of SpongeBob's predicament, he tells him he should find a new job. SpongeBob tries out banking and architecture, but finds that fry cooking is the only thing he knows how to do. With some encouragement from Patrick, he tries out for a sponge role at a TV station and, despite a complete lack of talent, gets it. When SpongeBob arrives at work the next day, he thinks he's going to be a big actor, but it turns out the "acting" he'll be doing is the role of a sponge in a bathroom cleaning commercial. So he gets naked in order to be the New Sponge. Before they get to cleaning the toilet, he quits and returns to the Krusty Krab, begging Mr. Krabs for his old job back. He's lucky enough to get it, under the condition that he also cleans the restaurant's toilets, which he does happily, while a talking hand is reading a newspaper,sitting on one of the toilets.
When SpongeBob first enters the set of the commercial, everything is normal sized, but after the filming starts, the set is so big that SpongeBob seems to be the size of a normal kitchen sponge, and to add to that, once the filming stops, the set is normal sized again!
When the hook takes off SpongeBob's clothes, SpongeBob's sleeves are still on, but in the next scene, they're gone.
This is the 7th episode in which SpongeBob is naked.
While SpongeBob still has his clothes on, the bathroom background seems to be clean.
SpongeBob sings badly in this episode and Sleepy Time, but in others, he sings very well.
It was unknown why they used SpongeBob instead of the product they were advertising. Maybe they didn't have any or the money to buy it. They probably thought it was cheaper to hire a commercial actor for free and not pay them. On the other hand, if they did use the product they were advertising, the commercial would have been better.
The name for the advertised product is New Sponge. This is not a very good name, because even when it's old, it'll still say 'New'.
Why didn't Mr. Krabs just tell SpongeBob that what he meant by "letting the little guy go" was to let a scallop free because he was getting too big for his cage and that he wasn't firing SpongeBob after all? Mr. Krabs acted as if SpongeBob actually left his job when he said, "All right boy, I won't get rid of ya...on one condition." When he said this with an angry expression and had SpongeBob clean toilets shortly afterwards, Mr. Krabs did selfishly took advantage of SpongeBob's misunderstanding of the issue.
How did SpongeBob and Patrick find out who was advertising if the billboard contained no means of contact?
Even with SpongeBob's job, he could still have financial problems because of his low salary, but in many other episodes, he could be seen with a lot of money.
This episode reveals that Mr. Krabs had a pet scallop.
Why couldn't Mr. Krabs just buy the scallop a bigger cage? Maybe he already bought the biggest cage that they had, or Mr. Krabs is just too cheap to buy a bigger cage.