Social Security Law, Corporate Welfare and Labour Costs
A.Y. 2024/2025
Learning objectives
The course aims to achieve students:
a) the essential knowledge related to the origin and evolution, sources, structure and functioning of the Italian social security system (mandatory and complementary), corporate welfare and the structuring of labor costs in Italy;
b) the ability to consciously use the tools acquired and, in particular, to resolve legal issues with method and autonomy of assessment through the reworking of the notions learned in the field of social security;
c) the strengthening of the technical language proper to the subject;
d) the ability to connect the different topics in order to develop useful proposals for the solution of concrete cases, also through practical lessons.
a) the essential knowledge related to the origin and evolution, sources, structure and functioning of the Italian social security system (mandatory and complementary), corporate welfare and the structuring of labor costs in Italy;
b) the ability to consciously use the tools acquired and, in particular, to resolve legal issues with method and autonomy of assessment through the reworking of the notions learned in the field of social security;
c) the strengthening of the technical language proper to the subject;
d) the ability to connect the different topics in order to develop useful proposals for the solution of concrete cases, also through practical lessons.
Expected learning outcomes
At the end of the course, the student will have an adequate knowledge of the various social security issues and the complex issues faced on a practical level in the field of human resources management and work advice.
Lesson period: year
Assessment methods: Esame
Assessment result: voto verbalizzato in trentesimi
Single course
This course can be attended as a single course.
Course syllabus and organization
Single session
Responsible
Lesson period
year
Course syllabus
The program consists of three modules:
I module (September-December): compulsory social security: the evolution and legal system of social security, the contribution relationship, the social security legal relationship, protection for disability, old age and survivors, social assistance;
Module II (March-April): Supplementary Pension and Corporate Welfare: the constitutional basis, collective autonomy and other sources of establishment, constitutive and regulatory sources, the subjective structure of pension funds, the financing and portability of the employer's contribution, benefits, the loss of the requirements for participation in the pension fund, the a-systematic and inorganic notion of corporate welfare, fringe benefits, the role of negotiating autonomy, the choice between performance bonus and corporate welfare;
Module III (April-May): Labour costs: the concept of remuneration, composition, contribution and tax scheme.
I module (September-December): compulsory social security: the evolution and legal system of social security, the contribution relationship, the social security legal relationship, protection for disability, old age and survivors, social assistance;
Module II (March-April): Supplementary Pension and Corporate Welfare: the constitutional basis, collective autonomy and other sources of establishment, constitutive and regulatory sources, the subjective structure of pension funds, the financing and portability of the employer's contribution, benefits, the loss of the requirements for participation in the pension fund, the a-systematic and inorganic notion of corporate welfare, fringe benefits, the role of negotiating autonomy, the choice between performance bonus and corporate welfare;
Module III (April-May): Labour costs: the concept of remuneration, composition, contribution and tax scheme.
Prerequisites for admission
No prior knowledge is required, except as indicated in the didactic regulations of the three-year degree course for the purposes of preparatory with the other courses.
Teaching methods
Lectures. The lectures in the classroom can be accompanied by seminar activities and in-depth focus, dedicated to specific aspects of the subject.
Teaching Resources
Students, attending or not, are required to prepare the exam on the following texts:
· for the part relating to compulsory pension provision:
a) M. Persiani - M. D'Onghia, Social Security Law, Giappichelli, Turin, Giappichelli, 2020, excluding Chapters V (Occupational Injuries and Diseases), VII (The Protection of Health), VIII (The Protection for Unemployment) IX (The Protection of the Family) and XI (Supplementary Pension);
b) A. Candian - M. Squeglia - A. Tursi, Manuale della previdenza complementare, Giappichelli, Torino, 2022;
c) G. Ludovico - M. Squeglia (a cura di), Il welfare aziendale oggi: il dibattito de iure condendo, Giuffrè Lefebvre, Milano, 2019, i soli capitoli e le pagine indicated in class and on the Ariel website of the course.
· for the study of the discipline of labor costs:
d) Slides and materials provided during the lessons.
On the ARIEL platform dedicated to teaching, the supporting material (power point slides and documentation) will also be published.
· for the part relating to compulsory pension provision:
a) M. Persiani - M. D'Onghia, Social Security Law, Giappichelli, Turin, Giappichelli, 2020, excluding Chapters V (Occupational Injuries and Diseases), VII (The Protection of Health), VIII (The Protection for Unemployment) IX (The Protection of the Family) and XI (Supplementary Pension);
b) A. Candian - M. Squeglia - A. Tursi, Manuale della previdenza complementare, Giappichelli, Torino, 2022;
c) G. Ludovico - M. Squeglia (a cura di), Il welfare aziendale oggi: il dibattito de iure condendo, Giuffrè Lefebvre, Milano, 2019, i soli capitoli e le pagine indicated in class and on the Ariel website of the course.
· for the study of the discipline of labor costs:
d) Slides and materials provided during the lessons.
On the ARIEL platform dedicated to teaching, the supporting material (power point slides and documentation) will also be published.
Assessment methods and Criteria
The final exam of the profit related to the teaching takes place in oral form and the evaluation is expressed with a mark in thirtieths, with possible honors. The oral exam is aimed at ascertaining the degree of knowledge of the subject, the level of depth and the quality of the exposure.
Intermediate tests can be carried out during the course in written or oral form only for students who attend classroom lessons.
Intermediate tests can be carried out during the course in written or oral form only for students who attend classroom lessons.
IUS/07 - LABOUR LAW - University credits: 12
Lessons: 84 hours
Shifts:
Educational website(s)
Professor(s)
Reception:
Fri 12.30-14.30
Sezione di Diritto del Lavoro - Dipartimento di Diritto privato e Storia del diritto