Do you have a policy for new starters and a leaver’s policy for your employees?
Each additional user that exists but is not used provides a drain on resources, increased complexity and potential security risk. All of which can be avoided if a good user lifecycle policy is in place.
This can be implemented manually where the IT department are informed when someone joins or leaves and takes the appropriate action on their account and associated data. Alternatively you could consider linking the HR system to the account then a creation/deletion process can be automated.