Checking date: 24/04/2024

Course: 2024/2025

Legislation on labour costs and social security
Bachelor in Finance and Accounting (Study Plan 2018) (Plan: 399 - Estudio: 201)

Coordinating teacher: NAVAS-PAREJO ALONSO, MARTA

Department assigned to the subject: Social and Private International Law Department

Type: Electives
ECTS Credits: 6.0 ECTS


- Development of the student capacities: comprehensive, analytical, expressive (oral and written), and systematising. -Learn the existing models in cost management and apply them to any productive process and the main accounting management tools for decision making obtaining an integrated view of the operational, organizational and behavioral contexts in which the information systems are developed accountants for senior management -Learn and understand the elements of the legal regulation of labour law. -Solve the constraints that develop in any business organization: competitiveness, need to innovate, need to constantly update knowledge, quality policies, relationship with external and internal customers and suppliers, decision making in contexts of uncertainty, efficient time management and of all kinds of limited resources. -Problematize and solve practical cases. -Participate actively in forums and classroom discussions. -Recognize and implement good practices for the resolution of financial and accounting problems in accordance with good governance practices of organizations and with the principles of corporate social responsibility. - Evaluation of social costs of enterprises -Formalize basic documents relating to social costs
Skills and learning outcomes
Description of contents: programme
Lesson 1: INTRODUCTION. GENERAL CONCEPTS OF LABOR AND SOCIAL SECURITY 1.Labor and Social Security Law. normative sources. 2.Concept of a salaried worker and an entrepreneur. Self-employment 3.The employment contract. Modalities. 4.Working conditions. 5.The Spanish Social Security system Lesson 2: THE COSTS OF LABOR RELATIONS (I): WAGES 1.Concept of Salary and remuneration. 2.Regulatory sources of salary 3.Equal pay. 4.Salary structure. Base salary, supplements, extraordinary bonuses 5.Salary in kind 6.Extra-salary perceptions. Voluntary improvements 7.Adjustment mechanisms. Payment and documentation of salary. 8.Salary guarantees. 9.Retentions and income from payment of IRPF. 10.The liquidation of assets at the end of the employment relationship. Lesson 3: THE COSTS OF LABOR RELATIONS (II) compensation. 1.Types of contractual termination. Types of dismissal. Judicial qualification of the dismissal. 2.Calculation of severance payment 3.Other compensations 4.Administrative infractions in the social order due to non-compliance with labor law Lesson 4: OTHER SOCIAL COSTS: QUOTES AND SOCIAL SECURITY BENEFITS. 1.The contribution: obligated subjects 2.The contribution basis. Types of quote. Types of fees. Bonuses and reductions. 3.Settlement and collection of fees. 4.Collaboration in the management of benefits: mandatory and voluntary. 5.Social benefits improvements. Pension Plans. 6.Administrative infractions in the social order due to non-compliance with social security regulations Lesson 5: ACCOUNTING OF LABOUR AND SOCIAL SECURITY COSTS 1.The accounting events. 2.Accounting of the employee's payroll. T 3.Tax withholdings. 4.Social security contributions. 5.Special cases.
Learning activities and methodology
Two blocks of activities: (a) Lectures: (one per week) (b) Cases activities (one per week)
Assessment System
  • % end-of-term-examination 0
  • % of continuous assessment (assigments, laboratory, practicals...) 100

Calendar of Continuous assessment

Extraordinary call: regulations
Basic Bibliography
  • Aragón Gómez, C.. Gestion de Retrtibuciones y Costes laborales. Lex Nova. Ultima edición
  • Francisco Javier Gómez Abelleira. . Handbook of Spanish Employment Law. . Tecnos. . 2012
  • Peters, D.. Social Security: an introduction to the basic principles.. Kluwer Law International..
Recursos electrónicosElectronic Resources *
Additional Bibliography
  • Paul M. Secunda; Jeffrey M. Hirsch. . Labor Law: A problem Based Approach. . LexisNexis. 2012
(*) Access to some electronic resources may be restricted to members of the university community and require validation through Campus Global. If you try to connect from outside of the University you will need to set up a VPN

The course syllabus may change due academic events or other reasons.