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In this video tutorial on the Juniper Links Accounting channel, Caroline explains how to pay salary in FreeAgent. The software allows users to submit RTI submissions directly to HMRC and generates payslips. It is important to have a PAYE scheme set up for the company before paying any salary. Caroline provides a link in the description for setting up a company PAYE scheme. Once the company has the PAYE details, there are two reference numbers needed for paying salary.