In the British version of The Office, there was a particularly hilarious moment when a doctored pornographic image of the boss was discovered and the concerned individual asked his assistant to find out who was behind it. Since the US remake of the show never intended to be a mere copycat, a roughly similar plot line (the assistant doing the job) is used in a completely different context.
The context - a very important one in the workplace - is health care, an issue that gives this episode its title. Michael's problem is he's been asked by Jan to find a health care plan that's effective but also not too expensive. Thinking such a task is too much for him, he passes it on to Dwight, who is always eager to please the boss. Naturally, given Dwight's strict adherence to work ethics and lack of sense of humor, Jim and Pam make it their mission to turn his day into a living Hell, whereas Michael must come up with a way to cheer up his employees in case anything goes wrong.
What makes this a great episode is the fact that it depicts the first open "conflict" between Jim and Dwight (with the former being helped by Pam, of course), following their minor dispute over the incorrect use of a stapler in the pilot (a scene that occurred in the UK blueprint as well). Even funnier, though, is the way they react to the presence of the camera: there's no greater joy than that which comes from watching Rainn Wilson as he compares himself to a hunter in the jungle or hearing John Krasinski deliver the priceless line: "If this were my career, I'd have to throw myself in front of a train.". A classic in the making.