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In this tutorial, Caroline from Juniper Links Accounting shows how to pay salary using FreeAgent software. The software allows users to submit RTI submissions directly to HMRC, generate payslips, and set up payment within the software. Before paying any salary, ensure your company has a PAYE scheme set up. If not, refer to a previous video on how to set up a company PAYE scheme. Once set up, there are two reference numbers required for payroll processing.