You need to create a new EPF account for the employee, and the old one needs to be withdrawn by the employee. However, there is no clarity on whether the employee was employed anywhere before joining your organization and if employed, then whether he has the EPF account with the previous employer or not. The EPFO has started giving UAN to all employees whose PF was submitted from Jan 14 to Jun 14. If he had a PF account with the previous employer, then he might have received the UAN number, and if this is the case, you don't need to open a new account with EPFO; instead, you can continue with the UAN.
If any more clarity is required, please write to me at [Email Removed For Privacy Reasons].
Regards,
Mitesh Bhatt