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In this tutorial on the Juniper Links Accounting channel, Caroline demonstrates how to pay salaries in FreeAgent software. The software allows for direct submission of RTI submissions to HMRC and generates payslips. Setting up a PAYE scheme for the company is necessary before paying any salary. A link to a previous video on setting up a company PAYE scheme is provided in the description. Once the company has the necessary PAYE details, there are two reference numbers to be aware of.