The video explicitly shows staff holding their noses as they down large plastic cups full to the brim of yellow liquid, later confirmed to be urine.

Another stands topless as he is whipped by what looks like a large belt.

The disgraceful events took place at a home improvement firm in Zunyi, Guizhou province, and were widely distributed on Chinese social media platform Weibo this week.

The footage was titled ‘Employees who failed to meet their goals forced to drink urine’.

It has been viewed more than half a million times on Weibo.

Screenshots of alleged internal company communications say: “If the sales goal has not been met by the end of this month, the team leader will have to eat three cockroaches for each failed sale.”

Other alleged punishments include workers being forced to drink vinegar or toilet water, or being forced to sell condoms and sanitary pads on the street.

Two of the managers were each jailed for 10 days while a third received five days, according to a Zunyi police statement posted on Weibo.

According to the South China Morning Post, citing Pear Video, staff had not been paid in two months and were reluctant to leave without first receiving their back pay.

The company also allegedly threatened to severely reduce severance pay for anyone who quit.

The incident is the second to shock China this week, after footage emerged of a bus driver steering off a tall bridge after getting into a fight with a passenger.

At least thirteen people died and two are missing after the vehicle plunged into the icy waters below.