In the event a Payer is no longer in use, you can inactivate the payer to prevent staff members in your office from using it; there is no way to permanently delete a payer.
Select Customer Setup > Payers.
Use the Show All button to view all payers. Or use the Search fields to further drill down your search.
Select the Payer to inactivate.
Place a check in the Make this payer inactive box.