If the employee tells us they lost their card what do we do for them?

You can give them a replacement card. Repeat the same steps as if they were given a card for the first time. Copy, via scan or photograph, the front of the envelope containing the 12-digit PRN unique to that card.  Write down the full name of the employee to whom the card is being given. Send both the employee’s name and PRN to your corporate payroll department.