The first half of "The Incentive" is more or less what we'd expect from The Office these days. We don't know what to make of Robert California, Andy is looking like Michael Scott-lite, there are random things happening like Darryl's ex-wife showing up, and the cold open itself was more stupid than Kevin.
But it all turns around in the second half, as the episode picks up a head of steam and doesn't look back. In order to meet Robert's mandate of doubling sales, Andy institutes a rewards program, which Jim exploits, proposing that every pools their points for some crazy prize. Andy offers various rewards, including tattooing his butt. Instantly, the normally laid back office goes into overdrive and we see them all working hard, which brought a smile to my face. The episode was capped by a sweetness that always elevates the episode. Instead of following through with the tattoo of a baby exiting Andy's butt, they tattoo a dog labeled 'nard.'