“Rule #1: The boss is always right. Rule #2: If the boss is wrong, see Rule #1” is a jocular saying that has been printed on many images. This was printed in the Advance-Register (Tulare, CA) on January 29, 1975:
 
“Office rules:
Rule 1—The boss is always right.
Rule 2—The boss is sometimes wrong.
Rule 3—If you believe in Rule 2, refer to Rule 1.”
 
This poster—a subtle comment about New York Yankees “Boss” George Steinbrenner—was given to New York Yankees Manager Billy Martin (1928-1989) in July 1976 and hung in his office:
   
“Company rule— Rule 1. The boss is always right; Rule 2. If the boss is wrong, see Rule 1.”
   
       
29 January 1975, Advance-Register (Tulare, CA), “Dib’s Diary” by Redford H. Dibble, pg. 14, cols. 3-4:
THIS IS BORROWED from the monthly news bulletin of the Public Employes Association of Tulare County (PEMA) and credited to Mel McElroy:
 
Office rules:
Rule 1—The boss is always right.
Rule 2—The boss is sometimes wrong.
Rule 3—If you believe in Rule 2, refer to Rule 1.
(Nothing personal, Boss!)
 
6 July 1976, New York (NY) Times, “Opening the Mail With Billy Martin” by Dave Anderson, pg. 31, col. 2:
With the ease of a major-league manager whose team has a nine-game lead, Billy Martin chuckled as he opened letters from fans telling him how to manage better. And how, with curiosity, he opened a cardboard package, Inside was a small framed poster:
 
Company rule— Rule 1. The boss is always right; Rule 2. If the boss is wrong, see Rule 1.
 
Billy Martin laughed and propped the gift on a table near his desk in his Yankee Stadium office.
   
May 1979, Town & Country (New York, NY), “Official Rules” by Paul Dickson, pg. 141, col. 4:
Work Law. The first two rules of work: Rule One: The boss is always right. Rule Two: When the boss is wrong refer to Rule One.
       
Google Books
Why Time Begins on Opening Day
By Thomas Boswell
Garden City, NY: Doubleday
1984  
Pg. 91:
In all his offices, (Billy—ed.) Martin hangs a sign that reads: “Company Rules — Rule 1: The boss is always right. Rule 2: If the boss is wrong, see Rule 1.”
 
Google Books
Career Advancement and Survival for Engineers
By John A. Hoschette
New York, NY: Wiley
1994
Pg. 100:
The sign reads:
RULE 1 The Boss is always right
RULE 2 When the Boss is wrong see Rule 1
   
Google Groups: FUN-O-HOLICS
20 golden rules for any office
Ranpreet Bhatia
5/8/06
1. Rule 1. - The Boss is always right.
2. Rule 2. - If the Boss is wrong, see rule 1.
 
Rediff India Abroad
The boss is always right? Not any more
Govindkrishna Seshan in Mumbai | January 01, 2008 01:42 IST
Remember Office Rule No. 1? The boss is always right. If the boss is wrong, refer to rule 1. It’s just a smudge here and there, but the golden rule appears to be losing some of its sheen—finally.
 
Twitter
Silicon Wisdom
@siwisdom
Rules:
(1)  The boss is always right.
(2)  When the boss is wrong, refer to rule 1.
12:07 PM - 30 Jun 2008
 
Kashmir Times
BEYOND MIGHT AND LIES, CAN THE ‘REAL MODI’ BE RECOGNIZED?
By Anuradha Bhasin Jamwal. Dated: 5/5/2019 2:58:53 PM
MARGINALIA
There is an old joke: “There are two rules in life. Rule 1: The Boss is always right. Rule 2: If in doubt, refer to Rule 1.” Only, the reality is not as amusing.