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In this video tutorial, Caroline from Juniper Links Accounting explains how to pay salaries using FreeAgent software. The software allows users to submit RTI submissions directly to HMRC, generate payslips, and set up paye scheme for the company. It is essential to have a company paye scheme set up before paying any salary. This process takes about three weeks to complete. Users can find a link in the description to learn how to set up a company paye scheme.