Social security law, corporate welfare, social security and labour taxation, labour costs

A.Y. 2020/2021
12
Max ECTS
84
Overall hours
SSD
IUS/07
Language
Italian
Learning objectives
Il corso ha lo scopo di far conseguire agli studenti:
- le conoscenze essenziali relative all'origine e all'evoluzione, alle fonti, alla struttura e al funzionamento del sistema italiano di previdenza sociale obbligatoria e complementare in Italia.
- la capacità di utilizzare consapevolmente gli strumenti acquisiti e, in particolare, di risolvere le questioni giuridiche con metodo e autonomia di valutazione attraverso la rielaborazione delle nozioni apprese in materia previdenziale.
- il rafforzamento del linguaggio tecnico proprio della materia;
- la capacità di collegare i diversi argomenti al fine di elaborare proposte utili alla soluzione di fattispecie concrete, anche attraverso lezioni di taglio casistico.
Expected learning outcomes
Al termine del corso, lo studente sarà in possesso di un'adeguata conoscenza delle diverse tematiche previdenziali e delle complesse questioni affrontate sul piano pratico nell'ambito della gestione delle risorse umane e della consulenza del lavoro.
Course syllabus and organization

Single session

Responsible
Lesson period
year
The lessons will be carried out in synchronous (Microsoft Teams), accompanied by the relevant registration, asynchronous (Power Point with audio) or in presence in case of overcoming the emergency epidemiological phase. Before the beginning of the lessons will be communicated on the ARIEL platform dedicated to teaching the relevant methods
Course syllabus
The program consists of three modules:
Module I (September-December): Compulsory social security: the evolution and legal system of social security, the contributory relationship, the social security legal relationship, protection for disability, old age and survivors, health protection, social assistance;
Module II (March-April): the Supplementary Social Security and Company Welfare: the constitutional basis, collective autonomy and other founding sources, the constituent and regulatory sources, the subjective structure of pension funds, the financing and portability of the employer's contribution, the benefits, the loss of the requirements for participation in the pension fund, the a-systematic and disorganic notion of company welfare, the fringe benefits, the role of negotiating autonomy, the choice between result bonus and company welfare;
Module III (April-May): Labour costs: the notion of remuneration, composition, contribution and tax regime.
Prerequisites for admission
No prior knowledge is required, with the exception of what is indicated in the teaching regulations of the three-year degree course for the purposes of propedeudicity with the other teachings
Teaching methods
Frontal lessons. The classroom lessons will be accompanied by seminars and in-depth studies dedicated to specific aspects of the subject. In the emergency epidemiological phase, teaching can also take place synchronously (Microsoft Teams) or asynchronously (Power Point with audio).
Teaching Resources
Students, attending and not, are required to prepare the exam on the following texts:
- for the part relating to compulsory and supplementary insurance,
a) M. Persiani - M. D'Onghia, Fondamenti di diritto della previdenza sociale, Giappichelli, Turin, last edition, with the exclusion of chapters V (Accidents at work and occupational diseases), VIII (Unemployment protection) and IX (Family protection);
- for the study of the discipline of corporate welfare:
a) G. Ludovico - M. Squeglia (ed.), Il welfare aziendale oggi: il dibattito de iure condendo, Giuffrè Lefebvre, 2019, only the chapters and pages indicated in the lesson;
- for the study of the discipline of labour costs:
b) Slides and materials provided during the lessons
Supporting material (slides power points and documentation) will also be published on the ARIEL platform dedicated to teaching.
Assessment methods and Criteria
The final proof of profit related to the teaching takes place in oral form and the evaluation is expressed with a mark in thirtieth, with possible praise. The oral test is aimed at ascertaining the degree of knowledge of the subject, the level of in-depth study and the quality of exposure.
Verifications in itinere of the profit can be carried out during the course in written or oral form for students attending classroom lessons only. The modalities will be indicated during the lesson and communicated on the ARIEL UNIMI platform in the section dedicated to teaching.
IUS/07 - LABOUR LAW - University credits: 12
Lessons: 84 hours
Professor(s)
Reception:
Monday and Friday from 13:00 to 15:00, by appointment to be agreed by e-mail
Milano, Via Festa del Perdono 7
Reception:
Fri 12.30-14.30
Sezione di Diritto del Lavoro - Dipartimento di Diritto privato e Storia del diritto