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In this tutorial, Caroline from Juniper Links Accounting shows viewers how to pay salaries in FreeAgent. The software allows direct submission of RTI submissions to HMRC, generates payslips, and helps set up salary payments. It's important to have a PAYE scheme set up for your company before paying any salary, which can take about three weeks to process. Additionally, the video provides a link to a previous tutorial on setting up a company PAYE scheme.