It happened in Guizhou, China. These employees are being punished for not meeting sales targets by being beaten with a belt, and forced to drink urine.
The video went viral and three of the company managers were jailed. According to AsiaOne.com, there was another video that was even worse, but has since been taken down.
Texts between managers discussed making the employees eat cockroaches, drink vinegar & toilet water, and shave their heads.