(a) In this section, "direct labor cost" means:
(1) the total compensation paid to a person who performs services; and
(2) the employer payroll expenses related to that compensation, including workers' compensation insurance premiums, social security contributions, costs of participating in retirement plans, group insurance costs, and unemployment taxes.
(b) A person creates a presumption of loss of independence if the person:
(1) holds a certificate or firm license issued under this chapter; and
(2) performs or offers to perform an attest service for compensation that is less than the direct labor cost reasonably expected to be incurred in performing the service.
(c) This section does not apply to the donation of services to a charitable organization as defined by board rule.