Social Security Law, Corporate Welfare, Social Security and Labour Taxation, Labour Costs
A.Y. 2020/2021
Learning objectives
The course aims to enable students to acquire:
- the essential knowledge relating to the origin and evolution, sources, structure and functioning of the Italian compulsory and complementary social security system
- the ability to consciously use the tools acquired and, in particular, to resolve legal questions with method and autonomy of assessment through the re-elaboration of the notions learned in social security matters.
- the ability to link the different topics in order to develop useful proposals for the solution of concrete cases, also through case studies.
- the essential knowledge relating to the origin and evolution, sources, structure and functioning of the Italian compulsory and complementary social security system
- the ability to consciously use the tools acquired and, in particular, to resolve legal questions with method and autonomy of assessment through the re-elaboration of the notions learned in social security matters.
- the ability to link the different topics in order to develop useful proposals for the solution of concrete cases, also through case studies.
Expected learning outcomes
At the end of the course, the student will possess an adequate knowledge of the various social security issues and the complex issues faced in practice in the field of human resources management and labour consulting.
Lesson period: year
Assessment methods: Esame
Assessment result: voto verbalizzato in trentesimi
Single course
This course cannot be attended as a single course. Please check our list of single courses to find the ones available for enrolment.
Course syllabus and organization
Single session
Responsible
Lesson period
year
Teaching methods
Lectures will take place on Microsoft Teams in synchronous mode, at the established times, and will be recorded and available for consultation on the same platform. Information on how to access the lessons on Microsoft Teams and other instructions on teaching will be uploaded on the ARIEL site of the course, which is recommended to consult regularly.
If the health situation allows it, in compliance with current regulations, lessons can also be held in the classroom (mixed mode); in this case, students will be promptly informed and notified through the course ARIEL website.
In any case, lectures will be recorded and made available to students for the duration of the semester.
Program and reference material
The syllabus and reference material for the course are unchanged.
Verification of learning and evaluation criteria
The methods of verification of learning and the evaluation criteria will not change.
The examination will take place in oral form on the Microsoft Teams platform.
If the health situation allows it, consistent with the availability of classrooms and the respect of the necessary security conditions, the exam will be held in the classroom.
However, the possibility of conducting the exam remotely will be ensured for students who are in the condition of not being able to move from their place of residence and / or domicile.
More precise indications and updates will be available on the Ariel website of the course, which should be consulted regularly.
Lectures will take place on Microsoft Teams in synchronous mode, at the established times, and will be recorded and available for consultation on the same platform. Information on how to access the lessons on Microsoft Teams and other instructions on teaching will be uploaded on the ARIEL site of the course, which is recommended to consult regularly.
If the health situation allows it, in compliance with current regulations, lessons can also be held in the classroom (mixed mode); in this case, students will be promptly informed and notified through the course ARIEL website.
In any case, lectures will be recorded and made available to students for the duration of the semester.
Program and reference material
The syllabus and reference material for the course are unchanged.
Verification of learning and evaluation criteria
The methods of verification of learning and the evaluation criteria will not change.
The examination will take place in oral form on the Microsoft Teams platform.
If the health situation allows it, consistent with the availability of classrooms and the respect of the necessary security conditions, the exam will be held in the classroom.
However, the possibility of conducting the exam remotely will be ensured for students who are in the condition of not being able to move from their place of residence and / or domicile.
More precise indications and updates will be available on the Ariel website of the course, which should be consulted regularly.
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.
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. Classroom lessons may be complemented by seminar activities and in-depth focuses on specific aspects of the subject. For the conduct of lessons in the emergency epidemiological phase, see the section of this programme entitled "emergency phase teaching".
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 and on the course Ariel website;
- 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.
- 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 and on the course Ariel website;
- 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 profit test relating to the course is oral and is assessed by a grade in thirtieths, with honours if necessary. The oral test is designed to ascertain the degree of knowledge of the subject, the level of detail and the quality of the presentation.
Ongoing profit tests may be carried out during the course in written or oral form for students attending classroom lessons only.
For the conduct of examinations in the emergency epidemiological phase, see the section of this programme entitled "Emergency phase teaching".
Ongoing profit tests may be carried out during the course in written or oral form for students attending classroom lessons only.
For the conduct of examinations in the emergency epidemiological phase, see the section of this programme entitled "Emergency phase teaching".
IUS/07 - LABOUR LAW - University credits: 12
Lessons: 84 hours
Professors:
Di Nunzio Potito, Squeglia Michele, Tursi Armando
Professor(s)
Reception:
Monday from 13:00 to 14:30, by appointment to be agreed by e-mail
Milano, Via Festa del Perdono 7, Sezione di Diritto del Lavoro - Dipartimento di Diritto privato e Storia del diritto
Reception:
Fri 12.30-14.30
Sezione di Diritto del Lavoro - Dipartimento di Diritto privato e Storia del diritto