4 Pa. Code § 2.15
Both the net worth and the number of employes of an applicant and all of its affiliates shall be aggregated to determine eligibility. A party that directly or indirectly controls or owns a majority of the voting shares of another business, or controls, in any manner, the election of a majority of that business' board of directors, trustees, or other persons exercising similar functions, shall be considered an affiliate for purposes of this subchapter, unless the adjudicative officer determines that the treatment would be unjust and contrary to the purposes of the act in light of the actual relationship between the affiliated entities. In addition, the adjudicative officer may determine that financial relationships of the applicant, other than those described in this subsection, constitute special circumstances that would make an award unjust. A part-time employe who works more than 20 hours per week should be counted as one employe. A part-time employe who works 20 hours or less per week should be counted as one-half an employe.
4 Pa. Code § 2.15