The basic rule of comedy, or making jokes, which is amateur comedy, is that you always punch up. It’s funny when you say “ha! you’re fired!” to your boss, but never when you say it to someone you can actually fire. Same reason why parents (should) never joke about punishment or disciplinary action with their kids - when you have power and authority you also have a responsibility not to belittle it. People will take y…
I get that it's not appropriate to punch down (especially in the work place). It is always riskier to punch down with comedy but it is 100% not a rule of comedy not to punch down.