François Pignon, an accountant in a condom factory, learns that he is going to be fired. Already overwhelmed by personal problems, he decides to throw himself out the window. He is stopped in his tracks by his next-door neighbor who suggests an unexpected plan to keep his job: pretend to be a homosexual. Assuming that in this age of political correctness, one does not fire a gay man, he manages to convince Pignon to play along while remaining a discreet and shy little man... What will change is the way others look at him. Pignon will thus benefit from an unusual reintegration by coming out of a closet where he had never entered.