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He's a Spanish comedian known by the stage name "El Risitas." The original clip is from a 2007 TV interview... which has since been used for all sorts of parodies because of the laughter sequence.

As I understand it, he was a dishwasher at a seaside restaurant and left some caked-on pans in the sea to soak overnight... and the tide took them out to sea, and he's trying to explain this to his boss. Or something loosely along those lines. One of those "HOW dumb can be...?" things. It's kind of hard to understand because he speaks with the "Andaluz" dialect which is prevalent on the south coastal areas of Spain.

Thank you for that amigo, one things for sure hes laugh is infectious