When considering safety, the most important safety limit is current. The most widely accepted limit for estim (below the waist) current is 50mA.
Now, the reasons we use transformers are:
1. galvanic insulation (both outputs are not connected to inputs in any way)
2. transforming amp output to reduce current and increase voltage
Our perceived sensations come mostly from voltage, that is why most often we take the lowest power tap on transformer (since it has most voltage and least current). Voltage on transformers without any load is not really meaningful value since 0.25w tap already has 795 Ohms internal resistance, so if you shorted its outputs, max current that it could produce would be determined by its power (0.25w) which means current x voltage = 0.25. So Ohm's law says that U = R x I, and in our case 0.25/I= 795xI which when solved (I = square root of 0.25/795) which is around 17mA. This is maximum current we could expect from lowest tap (it will be much less since body resistance is far far from 0).
To check what current you really have, you would need to connect output to a resistor of 600-1000 Ohms (this is approximation for body resistance) and check voltage (we can calculate current then based on Ohm's law). With load, your 0.25w tap might have lower voltage than the 0.5 since its power is very low, but maximum safe voltage with 1000 Ohm resistor would then be around 50V for 50mA "safe" current (0.05A x 1000 Ohm).
When I tried to submit answer I see that digled already mostly answered, but since I already wrote all this, I will post it too.