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In this tutorial, Caroline from Juniper Links Accounting Channel explains how to pay salary in FreeAgent software. The software allows users to submit RTI submissions to HMRC directly, generate payslips, and set up payroll information. Before paying any salary, users must ensure their company has a PAYE scheme set up, which takes about three weeks to complete. Details on setting up a company PAYE scheme are provided in a previous video linked in the description.