(a) In determining whether a natural person who provides services to a casino licensee is an employee of the casino licensee for purposes of this part, it shall be presumed that such person is an employee if the services provided by that person are characterized by any of the following factors, these being indicative that an employment relationship exists:

1. (1) The natural person will, for a period of time unrelated to any specific project or for an indefinite period of time, directly supervise one (1) or more employees of the casino licensee;
2. (2) The casino licensee will withhold local and federal taxes or make regular deductions for Social Security, or other deductions required by law from the payments made to the natural person;

3. (3) The natural person will be given the opportunity to participate in any benefit plan offered by the casino licensee to its employees, including, but not limited to:

   1. (A) Health insurance plans;
   2. (B) Life insurance plans; or
   3. (C) Pension plans; or
4. (4) The natural person has an Employee License application pending with the Arkansas Racing Commission or will submit such an application during the time the services are being rendered to the casino licensee, and the cost of the license has been or will be paid for or reimbursed by the casino licensee.