The online video, created by The Marketing Store, sees two comedians having a drink in a pub and turning "your mum" insults into positives such as "your mum is thick… thick skinned" and "your mum is so easy… going".
Each joke from Lloyd Griffith and Tom Davis celebrates the role their mothers have played in their life.
The spot is part of the "if Carlsberg did…" campaign and will run on Carlsberg’s UK Twitter, Facebook and YouTube channels.
Dharmesh Rana, a senior brand manager at Carlsberg UK, said: "Anyone can make a stupid gag at the expenses of their friends, but we wanted to create a piece of content which adds a layer of wit and intelligence to it.
"Clearly, ‘your mum’ is normally associated with negative sentiment and we’ve tried to turn it on its head, to ensure we’re celebrating mums across the country this Mother’s Day, by creating a piece of content which consumers genuinely enjoy and talk about in a positive way."