Since the company transferred the employees to your payroll and you contractually agreed to that, the workers would typically be considered your employees based on this hybrid type of employment relationship. You would not normally have the discretion to treat them as independent contractors since the company does control the terms of their employment and you have contractually agreed to include them on your payroll.
They would normally be treated as though you were contracting them out as temporary workers to a third party, in which case they would be your employees.
I hope you found my answer helpful; please click on the GREEN ACCEPT button above for my answer. This is necessary for me to be paid for my work and so that I can get credit for assisting you. Your question will not close, and you will still have the opportunity to follow-up if needed. Leaving a bonus and positive feedback is not required, but doing so is certainly appreciated!
If you have additional questions, please keep in mind that I do not know what you already know or don't know, or with what you need help, unless you tell me. Please consider that I am answering the question or question that is posed in your posting based upon my reading of your post and sometimes misunderstandings can occur. If I did not answer the question you thought you were asking, please respond with the specific question you wanted answered.
Also remember, sometimes the law does not support what we want it to support, but that is not the fault of the person answering the question, so please be courteous. Thank you.