From Know Your Meme:
"Business Cat is a LOLcat image macro series with an Advice Dog spinoff / Memegenerator starburst background. The overlaid text usually includes something a boss would do or request, but with a feline twist.
On January 1, 2011 Something Awful forum user Apple Jax posted a thread titled "PYF Cat Pictures" with a picture of her boyfriend’s cat Emilio. The owner has since created yobusinesscat.com, and explains the cat’s history on the About The Cat page."