One of my payroll clients was a non-profit with 60 employees, mostly part-timers, many temporary, so about 90 W-2s. Previous director always had every employee do a new W-2 each year. What a PIB! Most people can't remember how they filled it out last time, so guess who gets all the calls to find out.
I convinced the director that new ones are NOT required -- the one they fill out is good until they want to change. Anytime the employee wants to change is OK -- some do after they get a surprise on their tax return.
However, I do a printout for for the owner/manager near the end of December with all employee names and addresses for them to verify current mailing address so we don't have to deal with employees who can't understand why they didn't get their W-2.