Final answer:
The workers are most likely employees of ABC Real Estate Company.
Step-by-step explanation:
If ABC Real Estate Company withholds Social Security from its workers' pay, pays unemployment insurance on their behalf, and withholds payroll taxes, the workers are most likely considered to be employees of the company. Generally, these are the characteristics of an employment relationship as opposed to independent contractors who are responsible for paying both the employee and employer portions of payroll taxes themselves.
For Social Security and Medicare, the tax rate is split between the employer and the employee. An employee has 6.2% deducted from their paycheck for Social Security and 1.45% for Medicare. However, economists often argue that employers may reduce wages to offset their share of the payroll taxes, meaning that, economically, employees may bear the full cost of these payroll taxes.
In the context of unemployment insurance, it is typically employers who pay into the state unemployment insurance fund on behalf of their workers. This fund provides benefits to workers if they find themselves unemployed. The workers themselves do not usually contribute directly to this fund.