Speaking at the Federation of Small Businesses (FSB) annual conference in Aberdeen, Mr Salmond said he would challenge such a policy.

UK Business Secretary Lord Mandelson said increases were difficult but sometimes necessary.

Mr Salmond also unveiled a £5m investment fund for small businesses.

In his speech, the first minister said: “In terms of the pre-budget report, the SNP MPs join with others to challenge the policy of increasing the tax on jobs in the middle of a recession.

When businesses are saying to me the priority demand is to reduce the deficit, then they can’t then in the next breath exclude the means of doing that
Lord Mandelson
Business Secretary

“It cannot be right to increase the tax on jobs as the country is still in the throws of recession.”

Speaking ahead of the conference, Lord Mandelson said: “If you were to choose some alternative way of raising taxation, for example, VAT, there would be many sectors of the economy who would be coming to me and saying please don’t do that.

“Nobody likes increased taxation and you don’t introduce it unless you have to.

“When businesses are saying to me the priority demand is to reduce the deficit, then they can’t then in the next breath exclude the means of doing that.”

‘Finding savings’

Shadow Chancellor George Osbourne, who also addressed the conference, said: “I am working night and day to try and avoid Labour’s National Insurance rise, not just on small businesses and large businesses but on many many thousands of people in Scotland because it is also an income tax rise.

“What I am looking for are the ways to avoid it and that means finding savings elsewhere.

“But I am only going to be able to give that commitment when I am absolutely clear that I can afford it because the last thing people want from politicians at the moment are promises that they can’t keep.”

Small businesses truly are the lifeblood of the economy and are doing all they can to ensure the country fully recovers from the recession this year
John Wright
FSB national chairman

Mr Salmond also announced the creation of a £5m investment fund for small businesses.

He said the fund would offer more than 430 growth businesses in the east of Scotland access to loans of up to £50,000.

The government said the fund had the potential to generate increased turnover of £34.56m in small and medium-sized enterprises and could create approximately 1,300 new jobs.

The initiative will be supported by £2m in European Regional Development Funding and £3m of funding from the 12 local authorities who will deliver the scheme.

It will operate in Fife, Aberdeen, Angus, Edinburgh, Clackmannanshire, Dundee, Falkirk, Fife, Midlothian, Moray, Perth and Kinross, Stirling and West Lothian.

FSB national chairman John Wright said: “Small businesses truly are the lifeblood of the economy and are doing all they can to ensure the country fully recovers from the recession this year.”

The federation, which has over 20,000 members in Scotland, exists to protect and promote the interests of the self-employed and all those who run their own business.

When applying for family health insurance coverage, all members of the family will likely be evaluated by the health insurance company. If there are smokers in the family or members with pre-existing health conditions, your family health insurance premiums may be higher, or it may be more difficult to find family health coverage at all. Even if you can obtain coverage those pre-existing conditions may not be covered for some period of time (which varies according to state laws). The price of family health insurance may even be affected by the area where you live and the ages of your family members. Make sure you ask lots of questions when purchasing a family health insurance policy in order to avoid any surprises when it comes time to receive medical care.

The health insurance company will evaluate each of your family members using a series of questions and possibly even a physical exam and each member’s medical history will be documented thoroughly during this process. Since most health insurance companies verify your family’s health information with the Medical Information Bureau (MIB), it is in your family’s best interest to honestly disclose any medical conditions.

If you don’t have health insurance benefits through your employer, you have two great options still. One is you can refer your boss to our services so he/she can get quotes and find the best rates on group health for his/her employees. Two, you can fill out our quick form to see your options for individual health insurance from licensed agents.
Health Insurance While Being Young and Healthy.

Age and health condition does not mean you don’t need health insurance. The main thing that makes health insurance something you can’t go without is the fact that it’s there for you when you need it. If you have an accident or an unexpected illness, the bills can pile up quickly.

As difficult as it may be to think about taking on an additional expense when facing tuition and book fees, making sure a student’s health care is covered is as necessary as registering for classes. College students often look for ways to cut expenses, and sometimes gamble with their health insurance as a way to pinch a few pennies.
Student Health Insurance Covered Under Parent Policy

Parents need to take the time to check their own health care coverage and look at the policy’s fine print. Most family insurance plans will cover a full-time student under the age of 22, or until college graduation. Read carefully, however: Some plans may not cover dependent children after they reach their 18th or 21st birthday, regardless of student status. If a student changes his or her college enrollment status from full-time to part-time, there is a good chance it will affect insurance coverage from the provider. Understand the requirements of the policy to avoid rude and expensive surprises later.

With a closed-network HMO or PPO, be aware that non-emergency care is provided only within a designated area. Students attending college away from home will need additional insurance to cover expenses such as routine doctor’s visits, x-rays, lab work, and prescriptions. Many colleges offer supplemental insurance options to help with expenses.
Student Health Insurance Options

If a child is not covered under the parent’s current health care plan, there are a variety of student health insurance plans available. These student plans vary from state to state, but typically offer coverage to the general student population, including older and/or married students, graduate students, and international students.

On-campus health care clinics offer another affordable health care option for students at reduced rates. The variety of services offered by on-campus clinics is dependent on the size of the campus, with larger universities offering 24-hour, fully staffed, full-service facilities, while smaller colleges may be limited in their scope and be open only part-time. Generally, however, these smaller facilities are well geared toward handling minor emergencies, regular check-ups, and lab tests, and can offer references to off-campus medical doctors and hospitals. College orientation materials should include information about health care services provided.

The Human Rights Campaign (HRC) began lobbying the insurance industry on behalf of gay, lesbian and transgender couples in the 1980s. According to the HRC, most employers require that a same-sex couple or domestic partnership be defined something like the following: “They are emotionally and financially interdependent, do not have a different domestic partner or spouse, have reached the age of consent, and are not related.”

San Francisco was considering legislation to give benefits and protections to unmarried adults living together in committed relationships (both same-sex and opposite-sex) in 1981. The Village Voice, a free weekly newspaper in New York City, was the first private employer to extend benefits to domestic partners in 1982. More than 20 American employers were offering “spousal equivalent” benefits to their employees’ same-sex partners by 1990. Levi Strauss & Co. was the first Fortune 500 Company to offer health benefits to unmarried couples in 1992. As of 2006, most of the Fortune 500 Companies were offering the same health benefits to employees who lived with domestic partners that they did to married employees. The Washington State legislature approved domestic partnerships in 2007. In May 2008, the Washington, D.C. City Council approved new provisions to its domestic partners law, bringing the law to a point where same-sex couples who register as domestic partners will receive most of the rights and benef its of marriage under District law.
Federal Government Considering Changes Too

It appears that the Federal government is not ready to follow the lead of progressive private companies and city and state governments. The deputy director of the U.S. Office of Personnel Management told a Senate hearing in September 2008 that his agency opposes legislation that would provide domestic partners of gay federal employees the same benefits available to spouses of straight employees. This could change with the new administration in 2009 and the possibility of health care reform legislation.
Domestic Partner Health Insurance – Know Your Rights!

Some domestic partners (gay or straight) may not realize that they now have many of the same rights and benefits as traditional couples. The main question is what type of insurance coverage will meet their needs and how much insurance they are able to afford. No question, the entire industry has changed dramatically. In summary, today same-sex couples should feel free to ask for information about domestic partner health insurance. Chances are, it is your right to have the insurance that meets your needs whether you are a gay or straight couple.