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He's depressed, he's got no future, he's pretty close to being mentally ill (which would count as one of your diseases surely).
The same goes for Tim, we laugh at his complete inability to take control of his life and make things go right for him.
And Gareth - he believes himself to be a macho guy and we laugh at him because everybody takes the mick out of him for being a dweeb.
This isn't light hearted comedy.
Black comedy is a subgenre of comedy and satire that deals with a serious subject, that normally would not be humorous, in a humorous manner.
So, depending on how you view general office life, it could be black comedy. From where I stand, the Office falls into the "funny because it's true" category, so not black humour, but other people's experiences will differ...