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In this YouTube tutorial, Caroline from Juniper Links Accounting demonstrates how to pay salaries using FreeAgent software. The software allows for OTI submissions directly to HMRC, generates payslips, and streamlines the process. Setting up a PAYE scheme for your company is essential before paying any salaries. The process is straightforward and takes approximately three weeks for the payroll information to arrive. Make sure to watch the previous video on setting up a company PAYE scheme for more information.