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 savers, workers, employers and taxpayers.

Attendance and active participation in the lectures and class activities, as well as individual study, will enable students to:
1. Knowledge and understanding;
1.1. acquire the knowledge of labour law, including trade union law and social security law, and tax law;
1.2. use correct and effective legal language.
2. Ability to apply knowledge and understanding;
2.1 orient his/her self in today's complex labour market and in the social security and taxation systems, both as a worker and as a company manager;
2.2. apply the knowledge to face specific problems within companies.
3. Ability to judge;
3.1. as an employee, to be able to assess one's own set of rights and obligations; as an employer, to be able to assess the opportunities offered by the system in the management of the labour and tax framework and also to be aware of the limits imposed by the same system.

Enrollment in a non economic bachelor degree

The sources of labour law
The evolution of trade union and labour law. Freedom of association. Trade union organization.
Trade union representatives in companies. Collective bargaining and collective agreement.
Autonomous, subordinate and coordinated work. Atypical contracts.
Powers and obligations within the employment relationship.
The types of contract.
The termination of the employment relationship
Overview of 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 exam on the main institutes of the subject. Optional in-depth thematic activities, in groups or individually, are taken into account for the final exam.

The teaching is organised into: a) lectures accompanied by teaching material made available on the university e-learning platform moodle.unive.it. before each lecture; b) thematic in-depth studies on current cases that can be analysed, discussed and exhibited in the classroom by small groups or individually; c) possible meetings with external guests (lecturers or practitioners)

Italian

oral

This subject deals with topics related to the macro-area "Circular economy, innovation, work" and contributes to the achievement of one or more goals of U. N. Agenda for Sustainable Development