Access Sub Query Speed
you can use link to create index on MS-Access.

Hope this query work ok in MS-Access ,

select employees.id, employees.name, last_time_id
,(select top 1 time_notes.id from time_notes where time_notes.time_id=last_time_id)
time_note_present
from
(
select employees.id, employees.name, 
(select top 1 times.id from times where times.employee_id=employees.id and times.event_time&lt;=#2018-01-30 14:21:48# ORDER BY times.event_time DESC) 
as last_time_id 
from employees
)t4


Thanks @Perkins.I have edited my answer.