01/06/2026
A lot of the conversation around today is focused on risk.
Companies are trying to understand whether they fall into a low-risk, medium-risk, or high-risk category, and that is a sensible place to start.
But after speaking with leadership teams, , and operators across , we think a more important question is beginning to emerge.
How did the contractor relationship evolve into its current form in the first place?
In many cases, the original setup was completely reasonable.
A company needed specialist expertise for a project. A contractor was engaged.
The arrangement worked well, and over time the relationship naturally expanded.
The contractor became familiar with the business, took on additional responsibilities, joined recurring meetings, and gradually became embedded in day-to-day operations.
Nothing dramatic happened.
There was no single decision that suddenly created risk.
What changed was the reality of the working relationship.
The contract often stayed exactly the same while the operational structure underneath it continued to evolve.
That is why many Wet DBA reviews are revealing surprises.
The discussion is not always about whether a contract was written correctly.
More often, it is about whether the current working relationship still reflects the original intent of that contract.
At Dhi ADT, we are seeing many organizations realize that this is no longer just a compliance exercise. It is forcing a broader workforce conversation like…
❓Which roles are genuinely project-based?
❓Which roles have become core to ongoing operations?
❓Which relationships are still suited to a contractor model?
❓And where does it make more sense to move toward an EOR or direct employment structure?
The companies navigating Wet DBA most effectively are not simply asking whether they are exposed today.
They are using this moment to review how they want to build and manage their workforce in the Netherlands over the next few years.
In that sense, Wet DBA is doing something interesting.
It is not creating new risk.
It is shining a light on workforce decisions that have quietly evolved over time and giving companies an opportunity to address them before someone else does.
If you're currently reviewing contractor relationships in the and want a clearer view of where potential exposure may exist, comment "CLARITY" below and we'll share our Wet DBA risk assessment framework.