{"id":1199,"date":"2026-04-17T07:55:07","date_gmt":"2026-04-17T07:55:07","guid":{"rendered":"https:\/\/reverent-almeida.91-213-46-106.plesk.page\/curso\/especialitzacio-del-sistema-de-la-seguretat-social\/"},"modified":"2026-04-29T07:59:03","modified_gmt":"2026-04-29T07:59:03","slug":"especialitzacio-del-sistema-de-la-seguretat-social","status":"publish","type":"curso_foment","link":"https:\/\/foment.teamdesarrollo.com\/ca\/formacio\/especialitzacio-del-sistema-de-la-seguretat-social\/","title":{"rendered":"Especialitzaci\u00f3 del Sistema de la Seguretat Social"},"featured_media":0,"template":"","meta":{"_doceos_id":"17138","_start_date":"2026-05-11T22:00:00.000000Z","_end_date":"2026-06-29T22:00:00.000000Z","_available_seats":"0","_seats":"22","_lang_code":"ca","_tt_days_mask":"0101000","_tt_pm_start":"18:00:00","_tt_pm_end":"21:00:00","_timetable_desc":"Tuesday and Thursday from 18:00 to 21:00","_horario_tipo":"Tarde","_presence_hours":"40","_teletraining_hours":"0","_distance_hours":"0","_syllabus":"M\u00f2dul 1 \u00b7 El sistema de Seguretat Social: conceptes b\u00e0sics\n\n- Legislaci\u00f3 i estructura del sistema\n- Elements d\u2019alta, baixa i variaci\u00f3 al r\u00e8gim general\n- N\u00f2mina i bases de cotitzaci\u00f3\n- Situacions excepcionals i tipus de cotitzaci\u00f3\n\nM\u00f2dul 2 \u00b7 El procediment recaptatori de la Seguretat Social: per\u00edode voluntari i via executiva\n\n- Procediment recaptatori\n- Via executiva i impagaments\n\nM\u00f2dul 3 \u00b7 Fiscalitat del salari: retribucions, indemnitzacions, IRPF\n\n- Fiscalitat del salari\n- IRPF i exemples pr\u00e0ctics\n\nM\u00f2dul 4 \u00b7 Altres r\u00e8gims i sistemes especials de la Seguretat Social: empresaris, membres del Consell d\u2019Administraci\u00f3\n\n- R\u00e8gim d\u2019Aut\u00f2noms\n- Protecci\u00f3 per cessament d\u2019activitat\n- Sistemes especials i situacions particulars","_contingut":"<span style=\"color:#c1002b\">Contingut del curs<\/span>\n\n<span style=\"color:#c1002b\">M\u00f2dul 1 \u00b7 El sistema de Seguretat Social: conceptes b\u00e0sics<\/span>\n<strong>Legislaci\u00f3 i estructura del sistema<\/strong>\n<ul>\n<li>Recorregut hist\u00f2ric de la Seguretat Social<\/li>\n<li>Reial Decret Legislatiu 8\/2015: Llei General de la Seguretat Social<\/li>\n<\/ul>\n\n<strong>Elements d\u2019alta, baixa i variaci\u00f3 al r\u00e8gim general<\/strong>\n<ul>\n<li>Cotitzaci\u00f3: concepte i subjectes obligats<\/li>\n<li>Conceptes pels quals es contribueix<\/li>\n<li>N\u00famero de compte de cotitzaci\u00f3<\/li>\n<li>Moment d\u2019alta i baixa<\/li>\n<li>Enquadrament i variaci\u00f3 de dades<\/li>\n<\/ul>\n\n<strong>N\u00f2mina i bases de cotitzaci\u00f3<\/strong>\n<ul>\n<li>El salari base<\/li>\n<li>Base de cotitzaci\u00f3 per conting\u00e8ncies comunes<\/li>\n<li>Base de cotitzaci\u00f3 per accidents de treball i malalties professionals<\/li>\n<\/ul>\n\n<strong>Situcions excepcionals i tipus de cotitzaci\u00f3<\/strong>\n<ul>\n<li>Incid\u00e8ncies i suspensions<\/li>\n<li>FOGASA i bonificacions<\/li>\n<li>Tipus de cotitzaci\u00f3: temps complet, parcial, formaci\u00f3<\/li>\n<\/ul>\n\n<span style=\"color:#c1002b\">M\u00f2dul 2 \u00b7 El procediment recaptatori de la Seguretat Social: per\u00edode voluntari i via executiva<\/span>\n<strong>Procediment recaptatori<\/strong>\n<ul>\n<li>Liquidaci\u00f3 i recaptaci\u00f3 de quotes<\/li>\n<li>Compet\u00e8ncies de la Tresoreria General<\/li>\n<li>Proc\u00e9s i terminis del per\u00edode voluntari<\/li>\n<\/ul>\n\n<strong>Via executiva i impagaments<\/strong>\n<ul>\n<li>Impagament i conseq\u00fc\u00e8ncies jur\u00eddiques<\/li>\n<li>Rec\u00e0rrecs, interessos i responsables<\/li>\n<li>Retards, morat\u00f2ries, prescripcions<\/li>\n<li>Liquidaci\u00f3 de deutes i execuci\u00f3 for\u00e7osa<\/li>\n<li>Embargament de b\u00e9ns<\/li>\n<\/ul>\n\n<span style=\"color:#c1002b\">M\u00f2dul 3 \u00b7 Fiscalitat del salari: retribucions, indemnitzacions, IRPF<\/span>\n<strong>Fiscalitat del salari<\/strong>\n<ul>\n<li>Fiscalitat de la n\u00f2mina i retribucions<\/li>\n<li>Fiscalitat de les indemnitzacions<\/li>\n<li>Retribuci\u00f3 variable<\/li>\n<li>Tipus de percepcions: salarials i no salarials<\/li>\n<li>Fiscalitat dels bons socials (xec restaurant, xec guarderia)<\/li>\n<li>Fiscalitat d\u2019aven\u00e7os, pr\u00e9stecs i primes<\/li>\n<li>Aportacions al sistema de previsi\u00f3 social<\/li>\n<\/ul>\n\n<strong>IRPF i exemples pr\u00e0ctics<\/strong>\n<ul>\n<li>Impost sobre la renda de les persones f\u00edsiques: concepte i caracter\u00edstiques<\/li>\n<li>Retenci\u00f3 a la n\u00f2mina: model 148<\/li>\n<li>Retencions i ingressos a compte<\/li>\n<li>Declaraci\u00f3 anual d\u2019IRPF per part de l\u2019empresa i del treballador<\/li>\n<li>C\u00e0lcul de retenci\u00f3 en n\u00f2mina<\/li>\n<\/ul>\n\n<span style=\"color:#c1002b\">M\u00f2dul 4 \u00b7 Altres r\u00e8gims i sistemes especials de la Seguretat Social: empresaris, membres del Consell d\u2019Administraci\u00f3<\/span>\n<strong>R\u00e8gim d\u2019Aut\u00f2noms<\/strong>\n<ul>\n<li>Camp d\u2019aplicaci\u00f3 i subjectes<\/li>\n<li>Afiliaci\u00f3, altes i baixes<\/li>\n<li>Cotitzaci\u00f3, bases i tipus<\/li>\n<\/ul>\n\n<strong>Protecci\u00f3 per cessament d\u2019activitat<\/strong>\n<ul>\n<li>Objecte, acci\u00f3 protectora, requisits, acreditaci\u00f3 i durada<\/li>\n<li>Sospensi\u00f3 i extinci\u00f3 de prestaci\u00f3<\/li>\n<li>Recaptaci\u00f3 i via executiva<\/li>\n<\/ul>\n\n<strong>Sistemes especials i situacions particulars<\/strong>\n<ul>\n<li>Prestacions especials (maternitat, incapacitat, incompatibilitats)<\/li>\n<li>R\u00e8gim especial de treballadors de la llar<\/li>\n<li>Obligacions, bases de cotitzaci\u00f3 i protecci\u00f3<\/li>\n<\/ul>","_objectius":"<span style=\"color:#c1002b\"><strong>Objectiu general<\/strong><\/span>\nIdentificar els elements propis del sistema de Seguretat Social, especialment aquells propis del sistema de cotitzaci\u00f3 i fiscalitat.\n\n<span style=\"color:#c1002b\">Objectius espec\u00edfics<\/span>\n<ul>\n<li>Descriure la legislaci\u00f3 vigent sobre la Seguretat Social i el seu recorregut hist\u00f2ric.<\/li>\n\n<li>Identificar els elements d\u2019alta, baixa i variacions en el sistema de cotitzaci\u00f3 de la Seguretat Social.<\/li>\n\n<li>Classificar els elements propis del per\u00edode voluntari i la via executiva en la recaptaci\u00f3 de la Seguretat Social.<\/li>\n\n<li>Analitzar la fiscalitat del salari i les seves repercussions a l\u2019IRPF.<\/li>\n\n<li>Enumerar els r\u00e8gims i sistemes especials de cotitzaci\u00f3 de la Seguretat Social: aut\u00f2noms, empresaris, consell d\u2019administraci\u00f3 i treballadors de la llar.<\/li>\n<\/ul>","_requisits":"<span style=\"color:#c1002b\">Requisits dels alumnes<\/span>\n<ul>\n<li><strong>Estudis (Acreditacions\/Titulacions)<\/strong>\n  <ul>\n    <li>T\u00edtol de Batxillerat o equivalent<\/li>\n    <li>T\u00edtol de T\u00e8cnic Superior (FP Grau Superior) o equivalent<\/li>\n    <li>Prova d\u2019acc\u00e9s a Cicles Formatius de Grau Superior<\/li>\n    <li>Prova oficial d\u2019acc\u00e9s a la Universitat<\/li>\n    <li>Certificat de professionalitat de nivell 3<\/li>\n    <li>T\u00edtol de Grau, Postgrau (M\u00e0ster) o equivalent<\/li>\n    <li>En abs\u00e8ncia de titulaci\u00f3: superaci\u00f3 d\u2019una <a href=\"https:\/\/forms.gle\/MKUW7G6CceU4AcDs8\"> prova d\u2019acc\u00e9s <\/a><\/li>\n  <\/ul>\n<\/li>\n\n<li><strong>Experi\u00e8ncia professional<\/strong>\n  <ul>\n    <li>No es requereix<\/li>\n  <\/ul>\n<\/li>\n\n<li><strong>Altres requisits<\/strong>\n  <ul>\n    <li>En cas de teleformaci\u00f3: destresa suficient com a usuari de plataforma virtual<\/li>\n  <\/ul>\n<\/li>\n<\/ul>\n\nEl curs est\u00e0 dirigit a tots els alumnes interessats en el tema personal o professionalment.\n\n<ul>\n<li>Persones que cotitzen per R\u00e8gim General o Aut\u00f2nom.<\/li>\n<li>Persones en situaci\u00f3 d'atur: Aquest col\u00b7lectiu t\u00e9 l'acc\u00e9s limitat a aquest Pla de Formaci\u00f3, per la qual cosa no tindran garantida la seva pla\u00e7a fins que portin la documentaci\u00f3 presencialment al Centre de Formaci\u00f3 i es comprovi que no s'excedeix la limitaci\u00f3 estipulada pel Reial decret 694\/2017.<\/li>\n<li>Els treballadors de l'Administraci\u00f3 P\u00fablica no poden accedir a aquest Pla de Formaci\u00f3 Sectorial.<\/li>\n<\/ul>","_materials":null,"_resp_name":"Pilar Sanchez Serrano","_resp_email":null,"_certificado":"0","_adaptado":"1","_modality_id":"1","_training_area_id":"3","_custom_code":null,"_group":"1","_closed":"0","_full":"1","_num_sessions":null,"_visible_on_web":"1","_wpml_trid":"1095","_wpml_lang":"ca"},"class_list":["post-1199","curso_foment","type-curso_foment","status-publish","hentry"],"yoast_head":"<!-- This site is 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