Linked Employment System
Linked Employment System
ESG-Linked Employment of People with Disabilities in the Private and Public Sectors

The Linked Employment System allows employers who are obligated to pay the disability employment levy to contract out work to designated linked employment workplaces (such as Neutinamu's Love, a standard workplace for people with disabilities). 
If these workplaces employ disabled workers to produce goods supplied to the contracting employer, the employer is considered to have hired these disabled workers and can receive a reduction in the employment levy.
This system is stipulated in Article 33, Paragraphs 4 and 11 of the Act on the Employment Promotion and Vocational Rehabilitation of Persons with Disabilities.

Up to 50% Reduction in Disability Employment Levy

The employment levy can be reduced by up to 50% of the total amount of the levy.

The reduction is within 90% of the total levy payment amount and 50% of the contracted amount.

Continuous Increase in Minimum Wage
Continuous Increase in Minimum Wage

 Businesses with Mandatory Employment of People with Disabilities


Contract Orders

  • Purchasing Promotional and Planned Products
  • Using Subscription Services for Artwork
  • Purchasing OEM Manufactured Products

Considered as Employing People with Disabilities


Levy Reduction!


1. Levy Reduction through Linked Employment by Purchasing Souvenirs

Neutinamu's Love, a specialist manufacturer of daily consumer goods, has over 30 years of expertise and involves disabled workers directly in the production of its products.

2. evy Reduction through Linked Employment by Using an Artwork Subscription Service
  • The subscription fee for artwork is calculated at 5% of the sales price of the artwork, determined based on the total sum.  
  • The subscription period is one year and will be automatically renewed unless a cancellation request is made.
  •  The artwork replacement cycle is every three months

General Subscription

Customers can pre-select the desired number of artworks, which are then installed and displayed at their chosen location on a regular subscription basis.

Custom Subscription

This tailored exhibition service involves creating and installing a package of artworks according to the customer's specified location (installation space) and available budget. 

Mobile Exhibitions

We conduct mobile exhibitions in public facilities such as subways and KTX stations, promoting the brands and ESG activities of sponsoring companies.

Gallery Exhibitions

We organize exhibitions through contests and external activities or set up themed exhibitions for a specified period in corporate-owned galleries. 

3. ESG & Mecenat Consulting
  • For companies that do not have the capacity to directly employ people with disabilities, Neutinamu's Love offers consulting services. 
  • Based on years of consulting experience, Neutinamu's Love provides ESG consulting. 
  • Please feel free to contact us at any time.
ESG Consulting Inquiries


1600-3755



ESG Consulting Inquiries


1600-3755









Fax : 02-6937-1191
E-mail : huz@huz.co.kr
Company name : Love of Zelkova
CEO : Jeong Seon-hee
Business Registration Number : 605-86-01429
Head office : 270-2, Yeoraksongjeong-ro, Dong-myeon, Yangsan-si, Gyeongsangnam-do, Republic of Korea
Tel. 1600-8789   |   Fax. +82-2-6937-1191
E-mail : huz@huz.co.kr


Fax : 02-6937-1191 ㅣ E-mail : huz@huz.co.kr
Company name : Love of Zelkova ㅣ CEO : Jeong Seon-hee   |   Business Registration Number : 605-86-01429
Head office : 270-2, Yeoraksongjeong-ro, Dong-myeon, Yangsan-si, Gyeongsangnam-do, Republic of Korea
Tel. 1600-8789   |   Fax. +82-2-6937-1191   |   E-mail : huz@huz.co.kr