LABOUR, SOCIAL SECURITY AND TAXES

Provide basic knowledge to enable the student, at the end of his / her course of study, to work effectively and consciously as a saver, employee, employer/employee and taxpayer

By actively attending the lectures and by taking in the class activities, as well as by the individual study, the students will earn:
1. Knowledge and comprehension;
1.1. Labor law and social security institutions;
2. Ability to combine knowledge and comprehension;
2.1 Ability to orient themselves in the current labor market and social security model, either as an employee or as an employer;
3. Ability to evaluate own rights and duties as an employee; ability to benefit from the opportunities in labor management and awareness of the limits set by the legal framework.

Enrollment in a non economic bachelor degree

The sources of regulation of labor relations
Freedom of association. Trade union organization. Trade union representatives in companies.
Collective bargaining and collective agreement.
Strikes.
Constitution and qualification of the employment relationship.
Contract types
The development of the working relationship: powers and obligations.
Working time, suspension and modification of the employment relationship.
The termination of the employment relationship.
Protection of rights, employment and income.
The social security system.
Introduction to tax law: types of taxes; elements of the tax. The application of the tax: withholdings, declaration and assessment.
The IRPEF system: income categories, with particular reference to income from employment and self-employment and business income.
The value added tax: taxable persons, taxable transactions, basic mechanism, recourse and deduction.
The participation of several professors from the Department of Management and external testimonials (HR and representatives of trade organizations, professionals, etc.) is expected for a better understanding of the operational aspects of the topics covered.

A. Occhino, G. Zilio Grandi, Diritto del lavoro, Giappichelli, 2023.

Learning will be verified by an oral examination on the major institutes of the subject and discussion of any project completed.

oral

Regarding the grading scale, regardless of attendance mode, scores will be assigned based on the level (sufficient/limited, moderate, good/very good, excellent) of:
-knowledge and understanding of the course program;
-ability to apply knowledge and formulate independent judgements;
-ability to communicate using the appropriate technical language of the subject.
A. Scores in the 18-22 range will be given when the skills described above are demonstrated at a sufficient or limited level.
B. Scores in the 23-26 range will be given when the skills described above are demonstrated at a moderate level.
C. Scores in the 27-30 range will be given when the skills described above are demonstrated at a good or very good level.
D. Honours will be assigned when the skills described above are demonstrated at an excellent level.

Teaching organized in: a) lectures accompanied by teaching materials available on the e-learning platform moodle.unive.it; b) in-depth analysis of specific current issues through case studies and through the intervention of professionals c) thematic insights that will be analyzed, discussed and exposed by small groups in the classroom (for those attending)