Private Sub Timer1_Timer()
GetCursorPos p
 
If p.X * Screen.TwipsPerPixelX - Me.Left > LItem.Left And p.X * _
  Screen.TwipsPerPixelX - Me.Left < LItem.Left + LItem.Width _
And p.Y * Screen.TwipsPerPixelY - Me.Top > LItem.Top And p.Y * _
Screen.TwipsPerPixelY - Me.Top < LItem.Top + LItem.Height Then
MsgBox "Test"
End If
End Sub

Option Explicit
 
Private Declare Function GetCursorPos Lib "user32" ( _
  lpPoint As POINTAPI) As Long
 
Private Declare Function ScreenToClient Lib "user32" ( _
  ByVal hwnd As Long, _
  lpPoint As POINTAPI) As Long
 
Private Type POINTAPI
  x As Long
  y As Long
End Type
 
Private Sub Form_Load()
  Timer1.Interval = 50
  Timer1.Enabled = True
End Sub
 
Private Sub Timer1_Timer()
  Dim p As POINTAPI
  GetCursorPos p
  ScreenToClient Me.hwnd, p
 
  With Label1
    If p.x >= Me.ScaleX(.Left, Me.ScaleMode, vbPixels) And _
      p.y >= Me.ScaleY(.Top, Me.ScaleMode, vbPixels) And _
      p.x <= Me.ScaleX(.Left + .Width, Me.ScaleMode, vbPixels) And _
      p.y <= Me.ScaleY(.Top + .Height, Me.ScaleMode, vbPixels) Then
 
      Label1.BackColor = vbRed
    Else
      Label1.BackColor = vbButtonFace
    End If
  End With
End Sub

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ScreenToClient Me.hwnd