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In this YouTube tutorial from the Juniper Links Accounting channel, Caroline explains how to pay salaries using FreeAgent software. The software allows users to submit OTI submissions directly to HMRC, generate payslips, and set up payment within the system. Before paying any salary, it is important to have a PAYE scheme set up for the company. The process of setting up a company PAYE scheme is straightforward and takes about three weeks for the payroll information to arrive.