Micro Employer relief was given to employers who had up to 9 employees on the payroll.
It means that the RTI rules would have been relaxed. A weekly payroll would have been able to be submitted on a monthly basis for example.
Micro Employer Relief Withdrawal
As of the start of the 6th April 2016 this relief will no longer be applied. Any employer will have to submit their RTI on or before their payslip date. This means that if you pay your employees weekly you will have to submit to the revenue weekly, not monthly.
The QTAC/Mamut software will automatically remove this setting from those companies that previously were able to use it.