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In this tutorial, Caroline from Juniper Links Accounting explains how to pay salaries using FreeAgent software. The software allows direct submission of RTI submissions to HMRC, generates payslips, and helps set up salary payments. Before paying any salary, ensure your company has a PAYE scheme set up. It takes about three weeks for payroll information to arrive. Two reference numbers are needed for the process. View the previous video on setting up a company PAYE scheme for more information.