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Unless an employer is a federal contractor with a federal contract containing the FAR E-Verify clause, it cannot use E-Verify for existing employees. Employers should not go back and create a case for any employee hired during the time its account was inactive and there was deliberate non-use of E-Verify. 

However, employers who acquire or merge with another company may choose to treat employees who continue being employed with the related, successor, or reorganized employer as new hires and complete new Forms I-9 and create cases in E-Verify for them. Employers who choose this option must do so for all acquired employees and use the date of merger or acquisition as the hire date. Employers who choose not to treat such employees as new hires at the time of the merger or acquisition should not create new cases for in E-Verify for employees that were never run in E-Verify. An employer who has never activated their E-Verify account should not use E-Verify for employees for whom they did not create cases at the time of hire.

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