diff --git a/core/modules/aggregator/migration_templates/d6_aggregator_feed.yml b/core/modules/aggregator/migration_templates/d6_aggregator_feed.yml
index cad1553..105d09b 100644
--- a/core/modules/aggregator/migration_templates/d6_aggregator_feed.yml
+++ b/core/modules/aggregator/migration_templates/d6_aggregator_feed.yml
@@ -2,6 +2,7 @@ id: d6_aggregator_feed
 label: Aggregator feeds
 migration_tags:
   - Drupal 6
+audit_ids: true
 source:
   plugin: aggregator_feed
 process:
diff --git a/core/modules/aggregator/migration_templates/d6_aggregator_item.yml b/core/modules/aggregator/migration_templates/d6_aggregator_item.yml
index e14dbd6..022a780 100644
--- a/core/modules/aggregator/migration_templates/d6_aggregator_item.yml
+++ b/core/modules/aggregator/migration_templates/d6_aggregator_item.yml
@@ -2,6 +2,7 @@ id: d6_aggregator_item
 label: Aggregator items
 migration_tags:
   - Drupal 6
+audit_ids: true
 source:
   plugin: aggregator_item
 process:
diff --git a/core/modules/aggregator/migration_templates/d7_aggregator_feed.yml b/core/modules/aggregator/migration_templates/d7_aggregator_feed.yml
index 5dbeb25..9a038b7 100644
--- a/core/modules/aggregator/migration_templates/d7_aggregator_feed.yml
+++ b/core/modules/aggregator/migration_templates/d7_aggregator_feed.yml
@@ -2,6 +2,7 @@ id: d7_aggregator_feed
 label: Aggregator feeds
 migration_tags:
   - Drupal 7
+audit_ids: true
 source:
   plugin: aggregator_feed
 process:
diff --git a/core/modules/aggregator/migration_templates/d7_aggregator_item.yml b/core/modules/aggregator/migration_templates/d7_aggregator_item.yml
index 054ba43..ac76a8c 100644
--- a/core/modules/aggregator/migration_templates/d7_aggregator_item.yml
+++ b/core/modules/aggregator/migration_templates/d7_aggregator_item.yml
@@ -2,6 +2,7 @@ id: d7_aggregator_item
 label: Aggregator items
 migration_tags:
   - Drupal 7
+audit_ids: true
 source:
   plugin: aggregator_item
 process:
diff --git a/core/modules/block_content/migration_templates/d6_custom_block.yml b/core/modules/block_content/migration_templates/d6_custom_block.yml
index 55fbcb5..d2826c7 100644
--- a/core/modules/block_content/migration_templates/d6_custom_block.yml
+++ b/core/modules/block_content/migration_templates/d6_custom_block.yml
@@ -2,6 +2,7 @@ id: d6_custom_block
 label: Custom blocks
 migration_tags:
   - Drupal 6
+audit_ids: true
 source:
   plugin: d6_box
 process:
diff --git a/core/modules/block_content/migration_templates/d7_custom_block.yml b/core/modules/block_content/migration_templates/d7_custom_block.yml
index ca06cf0..1089ca3 100644
--- a/core/modules/block_content/migration_templates/d7_custom_block.yml
+++ b/core/modules/block_content/migration_templates/d7_custom_block.yml
@@ -2,6 +2,7 @@ id: d7_custom_block
 label: Custom blocks
 migration_tags:
   - Drupal 7
+audit_ids: true
 source:
   plugin: d7_block_custom
 process:
diff --git a/core/modules/comment/migration_templates/d6_comment.yml b/core/modules/comment/migration_templates/d6_comment.yml
index 06820d4..4add74b 100644
--- a/core/modules/comment/migration_templates/d6_comment.yml
+++ b/core/modules/comment/migration_templates/d6_comment.yml
@@ -2,6 +2,7 @@ id: d6_comment
 label: Comments
 migration_tags:
   - Drupal 6
+audit_ids: true
 source:
   plugin: d6_comment
   constants:
diff --git a/core/modules/comment/migration_templates/d7_comment.yml b/core/modules/comment/migration_templates/d7_comment.yml
index 94a2884..c020ab2 100644
--- a/core/modules/comment/migration_templates/d7_comment.yml
+++ b/core/modules/comment/migration_templates/d7_comment.yml
@@ -2,6 +2,7 @@ id: d7_comment
 label: Comments
 migration_tags:
   - Drupal 7
+audit_ids: true
 source:
   plugin: d7_comment
   constants:
diff --git a/core/modules/file/migration_templates/d6_file.yml b/core/modules/file/migration_templates/d6_file.yml
index 8371d45..8589978 100644
--- a/core/modules/file/migration_templates/d6_file.yml
+++ b/core/modules/file/migration_templates/d6_file.yml
@@ -4,6 +4,7 @@ id: d6_file
 label: Files
 migration_tags:
   - Drupal 6
+audit_ids: true
 source:
   plugin: d6_file
   constants:
diff --git a/core/modules/file/migration_templates/d7_file.yml b/core/modules/file/migration_templates/d7_file.yml
index 3fee046..8bc2147 100644
--- a/core/modules/file/migration_templates/d7_file.yml
+++ b/core/modules/file/migration_templates/d7_file.yml
@@ -4,6 +4,7 @@ id: d7_file
 label: Files
 migration_tags:
   - Drupal 7
+audit_ids: true
 source:
   plugin: d7_file
   scheme: public
diff --git a/core/modules/file/migration_templates/d7_file_private.yml b/core/modules/file/migration_templates/d7_file_private.yml
index 9c6b8e2..d2e7c89 100644
--- a/core/modules/file/migration_templates/d7_file_private.yml
+++ b/core/modules/file/migration_templates/d7_file_private.yml
@@ -2,6 +2,7 @@ id: d7_file_private
 label: Files
 migration_tags:
   - Drupal 7
+audit_ids: true
 source:
   plugin: d7_file
   scheme: private
diff --git a/core/modules/menu_link_content/migration_templates/d6_menu_links.yml b/core/modules/menu_link_content/migration_templates/d6_menu_links.yml
index 2c8ad4a..2a79d35 100644
--- a/core/modules/menu_link_content/migration_templates/d6_menu_links.yml
+++ b/core/modules/menu_link_content/migration_templates/d6_menu_links.yml
@@ -2,6 +2,7 @@ id: d6_menu_links
 label: Menu links
 migration_tags:
   - Drupal 6
+audit_ids: true
 source:
   plugin: menu_link
 process:
diff --git a/core/modules/menu_link_content/migration_templates/d7_menu_links.yml b/core/modules/menu_link_content/migration_templates/d7_menu_links.yml
index 200a792..854a056 100644
--- a/core/modules/menu_link_content/migration_templates/d7_menu_links.yml
+++ b/core/modules/menu_link_content/migration_templates/d7_menu_links.yml
@@ -2,6 +2,7 @@ id: d7_menu_links
 label: Menu links
 migration_tags:
   - Drupal 7
+audit_ids: true
 source:
   plugin: menu_link
   constants:
diff --git a/core/modules/migrate/migrate.services.yml b/core/modules/migrate/migrate.services.yml
index 1a4f64d..1b95191 100644
--- a/core/modules/migrate/migrate.services.yml
+++ b/core/modules/migrate/migrate.services.yml
@@ -30,3 +30,5 @@ services:
   plugin.manager.migration:
     class: Drupal\migrate\Plugin\MigrationPluginManager
     arguments: ['@module_handler', '@cache.discovery_migration', '@language_manager']
+  migrate.id_auditor:
+    class: Drupal\migrate\MigrateIdAuditor
diff --git a/core/modules/migrate/src/MigrateIdAuditor.php b/core/modules/migrate/src/MigrateIdAuditor.php
new file mode 100644
index 0000000..20d1ecf
--- /dev/null
+++ b/core/modules/migrate/src/MigrateIdAuditor.php
@@ -0,0 +1,60 @@
+<?php
+
+namespace Drupal\migrate;
+
+use Drupal\Core\StringTranslation\TranslatableMarkup;
+use Drupal\migrate\Plugin\MigrateDestinationAuditInterface;
+use Drupal\migrate\Plugin\MigrateIdMapAuditInterface;
+
+/**
+ * Audits a set of migrations for potential ID conflicts.
+ */
+class MigrateIdAuditor {
+
+  /**
+   * Audits a set of migrations for potential ID conflicts.
+   *
+   * ID conflicts exist if new content has been created without the migration
+   * system knowing about it. To find out if there is ID conflicts, this method
+   * should compare the highest destination ID to the highest migrated ID. If
+   * the former is greater than the later, there is ID conflicts.
+   *
+   * @param \Drupal\migrate\Plugin\MigrationInterface[] $migrations
+   *   The set of migrations to audit.
+   *
+   * @return string[]
+   *   The entity type IDs of migrated content that may have conflicting IDs.
+   *   If no conflicts are found, an empty array will be returned.
+   */
+  public function auditIds(array $migrations) {
+    $conflicts = [];
+    foreach ($migrations as $migration) {
+      $definition = $migration->getPluginDefinition();
+      if (!empty($definition['audit_ids'])) {
+        $destination = $migration->getDestinationPlugin();
+        $id_map = $migration->getIdMap();
+        if ($destination instanceof MigrateDestinationAuditInterface && $id_map instanceof MigrateIdMapAuditInterface) {
+          $field_name = $destination->getAuditedIdFieldName();
+          if ($destination->getHighestDestinationId($field_name) > $id_map->getHighestMigratedId($field_name)) {
+            $base_id = $migration->getBaseId();
+            $label = $migration->label();
+            if (is_string($label)) {
+              $conflicts[$base_id] = $label;
+            }
+            elseif ($label instanceof TranslatableMarkup) {
+              $arguments = $label->getArguments();
+              if (isset($arguments['@label'])) {
+                $conflicts[$base_id] = $arguments['@label'];
+              }
+              else {
+                $conflicts[$base_id] = $label->render();
+              }
+            }
+          }
+        }
+      }
+    }
+    return $conflicts;
+  }
+
+}
diff --git a/core/modules/migrate/src/Plugin/MigrateDestinationAuditInterface.php b/core/modules/migrate/src/Plugin/MigrateDestinationAuditInterface.php
new file mode 100644
index 0000000..67bbfd0
--- /dev/null
+++ b/core/modules/migrate/src/Plugin/MigrateDestinationAuditInterface.php
@@ -0,0 +1,34 @@
+<?php
+
+namespace Drupal\migrate\Plugin;
+
+/**
+ * Should be implemented by destination plugins that are able to audit their
+ * IDs for potential conflicts.
+ */
+interface MigrateDestinationAuditInterface {
+
+  /**
+   * Gets the name of the field containing the IDs that should be audited.
+   *
+   * @return string
+   *   The field name.
+   */
+  public function getAuditedIdFieldName();
+
+  /**
+   * Gets the highest ID that exists for this destination.
+   *
+   * This is not the highest ID that has been migrated, but the highest ID that
+   * exists in the destination, eg: highest node ID on the site.
+   *
+   * @param string $field_name
+   *   The name of the field containing the IDs that should be audited.
+   *
+   * @return int
+   *   The highest ID found. If no IDs are found, or if the concept of a highest
+   *   ID is not meaningful, zero should be returned.
+   */
+  public function getHighestDestinationId($field_name);
+
+}
diff --git a/core/modules/migrate/src/Plugin/MigrateIdMapAuditInterface.php b/core/modules/migrate/src/Plugin/MigrateIdMapAuditInterface.php
new file mode 100644
index 0000000..b84e841
--- /dev/null
+++ b/core/modules/migrate/src/Plugin/MigrateIdMapAuditInterface.php
@@ -0,0 +1,23 @@
+<?php
+
+namespace Drupal\migrate\Plugin;
+
+/**
+ * Should be implemented by id_map plugins that are able to audit their
+ * IDs for potential conflicts.
+ */
+interface MigrateIdMapAuditInterface {
+
+  /**
+   * Gets the highest destination ID from an ID map.
+   *
+   * @param string $field_name
+   *   The name of the field containing the IDs that should be audited.
+   *
+   * @return int
+   *   The highest ID found. If no IDs are found, or if the concept of a highest
+   *   ID is not meaningful, zero should be returned.
+   */
+  public function getHighestMigratedId($field_name);
+
+}
diff --git a/core/modules/migrate/src/Plugin/migrate/destination/EntityContentBase.php b/core/modules/migrate/src/Plugin/migrate/destination/EntityContentBase.php
index d4f9bd7..93340b0 100644
--- a/core/modules/migrate/src/Plugin/migrate/destination/EntityContentBase.php
+++ b/core/modules/migrate/src/Plugin/migrate/destination/EntityContentBase.php
@@ -9,6 +9,7 @@
 use Drupal\Core\Field\FieldTypePluginManagerInterface;
 use Drupal\Core\TypedData\TranslatableInterface;
 use Drupal\Core\TypedData\TypedDataInterface;
+use Drupal\migrate\Plugin\MigrateDestinationAuditInterface;
 use Drupal\migrate\Plugin\MigrationInterface;
 use Drupal\migrate\MigrateException;
 use Drupal\migrate\Plugin\MigrateIdMapInterface;
@@ -17,8 +18,15 @@
 
 /**
  * The destination class for all content entities lacking a specific class.
+ *
+ * Configuration options:
+ *
+ *   - audit_ids: If set to TRUE, this migrations's IDs will be audited. This
+ *     means that, for the entity type this migration creates, if the highest
+ *     destination ID is greater than the highest migrated ID, a warning will
+ *     be trown that entities might be overwritten.
  */
-class EntityContentBase extends Entity {
+class EntityContentBase extends Entity implements MigrateDestinationAuditInterface {
 
   /**
    * Entity manager.
@@ -289,4 +297,22 @@ protected function getDefinitionFromEntity($key) {
     ] + $field_definition->getSettings();
   }
 
+  /**
+   * {@inheritdoc}
+   */
+  public function getAuditedIdFieldName() {
+    return $this->getKey('id');
+  }
+
+  /**
+   * {@inheritdoc}
+   */
+  public function getHighestDestinationId($field_name) {
+    $query = $this->storage->getQuery()
+      ->sort($field_name)
+      ->range(0, 1);
+    $found = $query->execute();
+    return (int) reset($found);
+  }
+
 }
diff --git a/core/modules/migrate/src/Plugin/migrate/destination/EntityRevision.php b/core/modules/migrate/src/Plugin/migrate/destination/EntityRevision.php
index b0db476..178b867 100644
--- a/core/modules/migrate/src/Plugin/migrate/destination/EntityRevision.php
+++ b/core/modules/migrate/src/Plugin/migrate/destination/EntityRevision.php
@@ -78,4 +78,11 @@ public function getIds() {
     throw new MigrateException('This entity type does not support revisions.');
   }
 
+  /**
+   * {@inheritdoc}
+   */
+  public function getAuditedIdFieldName() {
+    return $this->getKey('revision');
+  }
+
 }
diff --git a/core/modules/migrate/src/Plugin/migrate/id_map/Sql.php b/core/modules/migrate/src/Plugin/migrate/id_map/Sql.php
index 6bdd51e..dadcdec 100644
--- a/core/modules/migrate/src/Plugin/migrate/id_map/Sql.php
+++ b/core/modules/migrate/src/Plugin/migrate/id_map/Sql.php
@@ -7,11 +7,13 @@
 use Drupal\Core\Plugin\ContainerFactoryPluginInterface;
 use Drupal\Core\Plugin\PluginBase;
 use Drupal\migrate\MigrateMessage;
+use Drupal\migrate\Plugin\MigrateIdMapAuditInterface;
 use Drupal\migrate\Plugin\MigrationInterface;
 use Drupal\migrate\Event\MigrateIdMapMessageEvent;
 use Drupal\migrate\MigrateException;
 use Drupal\migrate\MigrateMessageInterface;
 use Drupal\migrate\Plugin\MigrateIdMapInterface;
+use Drupal\migrate\Plugin\MigrationPluginManagerInterface;
 use Drupal\migrate\Row;
 use Drupal\migrate\Event\MigrateEvents;
 use Drupal\migrate\Event\MigrateMapSaveEvent;
@@ -27,7 +29,7 @@
  *
  * @PluginID("sql")
  */
-class Sql extends PluginBase implements MigrateIdMapInterface, ContainerFactoryPluginInterface {
+class Sql extends PluginBase implements MigrateIdMapInterface, ContainerFactoryPluginInterface, MigrateIdMapAuditInterface {
 
   /**
    * Column name of hashed source id values.
@@ -42,6 +44,13 @@ class Sql extends PluginBase implements MigrateIdMapInterface, ContainerFactoryP
   protected $eventDispatcher;
 
   /**
+   * The migration plugin manager to have access to the list of migrations.
+   *
+   * @var \Drupal\migrate\Plugin\MigrationPluginManagerInterface
+   */
+  protected $migrationPluginManager;
+
+  /**
    * The migration map table name.
    *
    * @var string
@@ -152,11 +161,16 @@ class Sql extends PluginBase implements MigrateIdMapInterface, ContainerFactoryP
    *   The configuration for the plugin.
    * @param \Drupal\migrate\Plugin\MigrationInterface $migration
    *   The migration to do.
+   * @param \Symfony\Component\EventDispatcher\EventDispatcherInterface $event_dispatcher
+   *   The event dispatcher.
+   * @param \Drupal\migrate\Plugin\MigrationPluginManagerInterface $migration_plugin_manager
+   *   The migration plugin manager.
    */
-  public function __construct(array $configuration, $plugin_id, $plugin_definition, MigrationInterface $migration, EventDispatcherInterface $event_dispatcher) {
+  public function __construct(array $configuration, $plugin_id, $plugin_definition, MigrationInterface $migration, EventDispatcherInterface $event_dispatcher, MigrationPluginManagerInterface $migration_plugin_manager) {
     parent::__construct($configuration, $plugin_id, $plugin_definition);
     $this->migration = $migration;
     $this->eventDispatcher = $event_dispatcher;
+    $this->migrationPluginManager = $migration_plugin_manager;
     $this->message = new MigrateMessage();
   }
 
@@ -169,7 +183,8 @@ public static function create(ContainerInterface $container, array $configuratio
       $plugin_id,
       $plugin_definition,
       $migration,
-      $container->get('event_dispatcher')
+      $container->get('event_dispatcher'),
+      $container->get('plugin.manager.migration')
     );
   }
 
@@ -925,4 +940,48 @@ public function valid() {
     return $this->currentRow !== FALSE;
   }
 
+  /**
+   * {@inheritdoc}
+   */
+  public function getHighestMigratedId($field_name) {
+    $sql_field = $this->destinationIdFields()[$field_name];
+    $migration_id = $this->migration->id();
+
+    // List of mapping tables to look in for the highest ID.
+    $map_tables = [
+      $migration_id => $this->mapTableName(),
+    ];
+
+    // If there's a bundle, it means we have a derived migration and we need to
+    // find all the mapping tables from the related derived migrations.
+    if ($base_id = substr($migration_id, 0, strpos($migration_id, ':'))) {
+      $migrations = $this->migrationPluginManager->getDefinitions();
+      foreach ($migrations as $migration_id => $migration) {
+        if ($migration['id'] == $base_id) {
+          // Get this derived migration's mapping table and add it to the list
+          // of mapping tables to look in for the highest ID.
+          $stub = $this->migrationPluginManager->createInstance($migration_id);
+          $map_tables[$migration_id] = $stub->getIdMap()->mapTableName();
+        }
+      }
+    }
+
+    // Look in all the derived migrations' mapping tables for their highest ID.
+    $ids = [];
+    foreach ($map_tables as $map_table) {
+      if (!$this->getDatabase()->schema()->tableExists($map_table)) {
+        return 0;
+      }
+
+      $query = $this->getDatabase()->select($map_table, 'map')
+        ->fields('map', [$sql_field])
+        ->orderBy($sql_field, 'DESC')
+        ->range(0, 1);
+      $ids[] = $query->execute()->fetchField();
+    }
+
+    // Return the highest of the highest IDs.
+    return max($ids);
+  }
+
 }
diff --git a/core/modules/migrate/tests/src/Unit/MigrateSqlIdMapEnsureTablesTest.php b/core/modules/migrate/tests/src/Unit/MigrateSqlIdMapEnsureTablesTest.php
index 3c3cba8..269728d 100644
--- a/core/modules/migrate/tests/src/Unit/MigrateSqlIdMapEnsureTablesTest.php
+++ b/core/modules/migrate/tests/src/Unit/MigrateSqlIdMapEnsureTablesTest.php
@@ -232,7 +232,8 @@ protected function runEnsureTablesTest($schema) {
       ->willReturn($plugin);
     /** @var \Symfony\Component\EventDispatcher\EventDispatcherInterface $event_dispatcher */
     $event_dispatcher = $this->getMock('Symfony\Component\EventDispatcher\EventDispatcherInterface');
-    $map = new TestSqlIdMap($database, [], 'sql', [], $migration, $event_dispatcher);
+    $migration_plugin_manager = $this->getMock('Drupal\migrate\Plugin\MigrationPluginManagerInterface');
+    $map = new TestSqlIdMap($database, [], 'sql', [], $migration, $event_dispatcher, $migration_plugin_manager);
     $map->getDatabase();
   }
 
diff --git a/core/modules/migrate/tests/src/Unit/MigrateSqlIdMapTest.php b/core/modules/migrate/tests/src/Unit/MigrateSqlIdMapTest.php
index 2ad2b3d..c636b09 100644
--- a/core/modules/migrate/tests/src/Unit/MigrateSqlIdMapTest.php
+++ b/core/modules/migrate/tests/src/Unit/MigrateSqlIdMapTest.php
@@ -111,8 +111,9 @@ protected function getIdMap() {
       ->method('getDestinationPlugin')
       ->willReturn($plugin);
     $event_dispatcher = $this->getMock('Symfony\Component\EventDispatcher\EventDispatcherInterface');
+    $migration_plugin_manager = $this->getMock('Drupal\migrate\Plugin\MigrationPluginManagerInterface');
 
-    $id_map = new TestSqlIdMap($this->database, [], 'sql', [], $migration, $event_dispatcher);
+    $id_map = new TestSqlIdMap($this->database, [], 'sql', [], $migration, $event_dispatcher, $migration_plugin_manager);
     $migration
       ->method('getIdMap')
       ->willReturn($id_map);
diff --git a/core/modules/migrate/tests/src/Unit/TestSqlIdMap.php b/core/modules/migrate/tests/src/Unit/TestSqlIdMap.php
index 6d33338..f3ee60a 100644
--- a/core/modules/migrate/tests/src/Unit/TestSqlIdMap.php
+++ b/core/modules/migrate/tests/src/Unit/TestSqlIdMap.php
@@ -6,6 +6,7 @@
 use Drupal\migrate\Plugin\MigrationInterface;
 use Drupal\migrate\MigrateException;
 use Drupal\migrate\Plugin\migrate\id_map\Sql;
+use Drupal\migrate\Plugin\MigrationPluginManagerInterface;
 use Symfony\Component\EventDispatcher\EventDispatcherInterface;
 
 /**
@@ -28,10 +29,12 @@ class TestSqlIdMap extends Sql implements \Iterator {
    *   The migration to do.
    * @param \Symfony\Component\EventDispatcher\EventDispatcherInterface $event_dispatcher
    *   The event dispatcher service.
+   * @param \Drupal\migrate\Plugin\MigrationPluginManagerInterface $migration_plugin_manager
+   *   The migration plugin manager.
    */
-  public function __construct(Connection $database, array $configuration, $plugin_id, $plugin_definition, MigrationInterface $migration, EventDispatcherInterface $event_dispatcher) {
+  public function __construct(Connection $database, array $configuration, $plugin_id, $plugin_definition, MigrationInterface $migration, EventDispatcherInterface $event_dispatcher, MigrationPluginManagerInterface $migration_plugin_manager) {
     $this->database = $database;
-    parent::__construct($configuration, $plugin_id, $plugin_definition, $migration, $event_dispatcher);
+    parent::__construct($configuration, $plugin_id, $plugin_definition, $migration, $event_dispatcher, $migration_plugin_manager);
   }
 
   /**
diff --git a/core/modules/migrate_drupal/tests/src/Kernel/d6/MigrateDrupal6AuditIdsTest.php b/core/modules/migrate_drupal/tests/src/Kernel/d6/MigrateDrupal6AuditIdsTest.php
new file mode 100644
index 0000000..7a1ae8f
--- /dev/null
+++ b/core/modules/migrate_drupal/tests/src/Kernel/d6/MigrateDrupal6AuditIdsTest.php
@@ -0,0 +1,197 @@
+<?php
+
+namespace Drupal\Tests\migrate_drupal\Kernel\d6;
+
+use Drupal\aggregator\Entity\Feed;
+use Drupal\aggregator\Entity\Item;
+use Drupal\block_content\Entity\BlockContent;
+use Drupal\comment\Entity\Comment;
+use Drupal\file\Entity\File;
+use Drupal\menu_link_content\Entity\MenuLinkContent;
+use Drupal\KernelTests\FileSystemModuleDiscoveryDataProviderTrait;
+use Drupal\node\Entity\Node;
+use Drupal\taxonomy\Entity\Term;
+use Drupal\user\Entity\User;
+
+/**
+ * Tests the migration auditor for ID conflicts.
+ *
+ * @group migrate_drupal
+ */
+class MigrateDrupal6AuditIdsTest extends MigrateDrupal6TestBase {
+
+  use FileSystemModuleDiscoveryDataProviderTrait;
+
+  /**
+   * {@inheritdoc}
+   */
+  protected function setUp() {
+    // Enable all modules.
+    self::$modules = array_keys($this->coreModuleListDataProvider());
+    parent::setUp();
+
+    // Install required schemas.
+    $this->installEntitySchema('aggregator_item');
+    $this->installEntitySchema('aggregator_feed');
+    $this->installEntitySchema('block_content');
+    $this->installEntitySchema('comment');
+    $this->installEntitySchema('file');
+    $this->installEntitySchema('menu_link_content');
+    $this->installEntitySchema('node');
+    $this->installEntitySchema('taxonomy_term');
+    $this->installSchema('book', ['book']);
+    $this->installSchema('dblog', ['watchdog']);
+    $this->installSchema('forum', ['forum_index']);
+    $this->installSchema('search', ['search_dataset']);
+    $this->installSchema('system', ['sequences']);
+    $this->installSchema('tracker', ['tracker_node', 'tracker_user']);
+  }
+
+  /**
+   * Tests multiple migrations to the same destination with no ID conflicts.
+   */
+  public function testMultipleMigrationWithoutIdConflicts() {
+    // Create a node of type page.
+    Node::create(['type' => 'page', 'title' => 'foo'])->save();
+
+    // Insert data in the d6_node:page migration mappping table to simulate a
+    // previously migrated node.
+    $table_name = $this->getMigration('d6_node:page')->getIdMap()->mapTableName();
+    $this->container->get('database')->insert($table_name)
+      ->fields([
+        'source_ids_hash' => 1,
+        'sourceid1' => 1,
+        'destid1' => 1,
+      ])
+      ->execute();
+
+    // Audit the IDs of the d6_node migrations for the page & article node type.
+    // There should be no conflicts since the highest destination ID should be
+    // equal to the highest migrated ID, as found in the aggregated mapping
+    // tables of the two node migrations.
+    $conflicts = $this->container->get('migrate.id_auditor')->auditIds([
+      $this->getMigration('d6_node:page'),
+      $this->getMigration('d6_node:article'),
+    ]);
+    $this->assertTrue(empty($conflicts));
+  }
+
+  /**
+   * Tests all migrations with no ID conflicts.
+   */
+  public function testAllMigrationsWithNoIdConflicts() {
+    $plugin_manager = $this->container->get('plugin.manager.migration');
+
+    // Get all Drupal 6 migrations.
+    $migrations = $plugin_manager->createInstancesByTag('Drupal 6');
+
+    // Audit the IDs of all migrations. There should be no conflicts since no
+    // content has been created.
+    $conflicts = $this->container->get('migrate.id_auditor')->auditIds($migrations);
+    $this->assertTrue(empty($conflicts));
+  }
+
+  /**
+   * Tests all migrations with ID conflicts.
+   */
+  public function testAllMigrationsWithIdConflicts() {
+    $plugin_manager = $this->container->get('plugin.manager.migration');
+
+    // Get all Drupal 6 migrations.
+    $migrations = $plugin_manager->createInstancesByTag('Drupal 6');
+
+    // Create content.
+    $this->createContent();
+
+    // Audit the IDs of all migrations. There should be conflicts since content
+    // has been created.
+    $conflicts = $this->container->get('migrate.id_auditor')->auditIds($migrations);
+    ksort($conflicts);
+
+    $expected = [
+      'd6_aggregator_feed',
+      'd6_aggregator_item',
+      'd6_comment',
+      'd6_custom_block',
+      'd6_file',
+      'd6_menu_links',
+      'd6_node',
+      'd6_node_revision',
+      'd6_taxonomy_term',
+      'd6_term_node_revision',
+      'd6_user',
+    ];
+
+    $this->assertSame($expected, array_keys($conflicts));
+  }
+
+  protected function createContent() {
+    // Create an aggregator feed.
+    $feed = Feed::create([
+      'title' => 'feed',
+      'url' => 'http://www.example.com',
+    ]);
+    $feed->save();
+
+    // Create an aggregator feed item.
+    $item = Item::create([
+      'title' => 'feed item',
+      'fid' => $feed->id(),
+      'link' => 'http://www.example.com',
+    ]);
+    $item->save();
+
+    // Create a block content.
+    $block = BlockContent::create([
+      'info' => 'block',
+      'type' => 'block',
+    ]);
+    $block->save();
+
+    // Create a node.
+    $node = Node::create([
+      'type' => 'page',
+      'title' => 'page',
+    ]);
+    $node->save();
+
+    // Create a comment.
+    $comment = Comment::create([
+      'comment_type' => 'comment',
+      'field_name' => 'comment',
+      'entity_type' => 'node',
+      'entity_id' => $node->id(),
+    ]);
+    $comment->save();
+
+    // Create a file.
+    $file = File::create([
+      'uri' => 'public://example.txt',
+    ]);
+    $file->save();
+
+    // Create a menu link.
+    $menu_link = MenuLinkContent::create([
+      'title' => 'menu link',
+      'link' => ['uri' => 'http://www.example.com'],
+      'menu_name' => 'tools',
+    ]);
+    $menu_link->save();
+
+    // Create a taxonomy term.
+    $term = Term::create([
+      'name' => 'term',
+      'vid' => 'term',
+    ]);
+    $term->save();
+
+    // Create a user.
+    $user = User::create([
+      'uid' => 2,
+      'name' => 'user',
+      'mail' => 'user@example.com',
+    ]);
+    $user->save();
+  }
+
+}
diff --git a/core/modules/migrate_drupal/tests/src/Kernel/d7/MigrateDrupal7AuditIdsTest.php b/core/modules/migrate_drupal/tests/src/Kernel/d7/MigrateDrupal7AuditIdsTest.php
new file mode 100644
index 0000000..7c20abc
--- /dev/null
+++ b/core/modules/migrate_drupal/tests/src/Kernel/d7/MigrateDrupal7AuditIdsTest.php
@@ -0,0 +1,197 @@
+<?php
+
+namespace Drupal\Tests\migrate_drupal\Kernel\d7;
+
+use Drupal\aggregator\Entity\Feed;
+use Drupal\aggregator\Entity\Item;
+use Drupal\block_content\Entity\BlockContent;
+use Drupal\comment\Entity\Comment;
+use Drupal\file\Entity\File;
+use Drupal\menu_link_content\Entity\MenuLinkContent;
+use Drupal\KernelTests\FileSystemModuleDiscoveryDataProviderTrait;
+use Drupal\node\Entity\Node;
+use Drupal\taxonomy\Entity\Term;
+use Drupal\user\Entity\User;
+
+/**
+ * Tests the migration auditor for ID conflicts.
+ *
+ * @group migrate_drupal
+ */
+class MigrateDrupal7AuditIdsTest extends MigrateDrupal7TestBase {
+
+  use FileSystemModuleDiscoveryDataProviderTrait;
+
+  /**
+   * {@inheritdoc}
+   */
+  protected function setUp() {
+    // Enable all modules.
+    self::$modules = array_keys($this->coreModuleListDataProvider());
+    parent::setUp();
+
+    // Install required schemas.
+    $this->installEntitySchema('aggregator_item');
+    $this->installEntitySchema('aggregator_feed');
+    $this->installEntitySchema('block_content');
+    $this->installEntitySchema('comment');
+    $this->installEntitySchema('file');
+    $this->installEntitySchema('menu_link_content');
+    $this->installEntitySchema('node');
+    $this->installEntitySchema('taxonomy_term');
+    $this->installSchema('book', ['book']);
+    $this->installSchema('dblog', ['watchdog']);
+    $this->installSchema('forum', ['forum_index']);
+    $this->installSchema('search', ['search_dataset']);
+    $this->installSchema('system', ['sequences']);
+    $this->installSchema('tracker', ['tracker_node', 'tracker_user']);
+  }
+
+  /**
+   * Tests multiple migrations to the same destination with no ID conflicts.
+   */
+  public function testMultipleMigrationWithoutIdConflicts() {
+    // Create a node of type page.
+    Node::create(['type' => 'page', 'title' => 'foo'])->save();
+
+    // Insert data in the d7_node:page migration mappping table to simulate a
+    // previously migrated node.
+    $table_name = $this->getMigration('d7_node:page')->getIdMap()->mapTableName();
+    $this->container->get('database')->insert($table_name)
+      ->fields([
+        'source_ids_hash' => 1,
+        'sourceid1' => 1,
+        'destid1' => 1,
+      ])
+      ->execute();
+
+    // Audit the IDs of the d7_node migrations for the page & article node type.
+    // There should be no conflicts since the highest destination ID should be
+    // equal to the highest migrated ID, as found in the aggregated mapping
+    // tables of the two node migrations.
+    $conflicts = $this->container->get('migrate.id_auditor')->auditIds([
+      $this->getMigration('d7_node:page'),
+      $this->getMigration('d7_node:article'),
+    ]);
+    $this->assertTrue(empty($conflicts));
+  }
+
+  /**
+   * Tests all migrations with no ID conflicts.
+   */
+  public function testAllMigrationsWithNoIdConflicts() {
+    $plugin_manager = $this->container->get('plugin.manager.migration');
+
+    // Get all Drupal 7 migrations.
+    $migrations = $plugin_manager->createInstancesByTag('Drupal 7');
+
+    // Audit the IDs of all migrations. There should be no conflicts since no
+    // content has been created.
+    $conflicts = $this->container->get('migrate.id_auditor')->auditIds($migrations);
+    $this->assertTrue(empty($conflicts));
+  }
+
+  /**
+   * Tests all migrations with ID conflicts.
+   */
+  public function testAllMigrationsWithIdConflicts() {
+    $plugin_manager = $this->container->get('plugin.manager.migration');
+
+    // Get all Drupal 7 migrations.
+    $migrations = $plugin_manager->createInstancesByTag('Drupal 7');
+
+    // Create content.
+    $this->createContent();
+
+    // Audit the IDs of all migrations. There should be conflicts since content
+    // has been created.
+    $conflicts = $this->container->get('migrate.id_auditor')->auditIds($migrations);
+    ksort($conflicts);
+
+    $expected = [
+      'd7_aggregator_feed',
+      'd7_aggregator_item',
+      'd7_comment',
+      'd7_custom_block',
+      'd7_file',
+      'd7_file_private',
+      'd7_menu_links',
+      'd7_node',
+      'd7_node_revision',
+      'd7_taxonomy_term',
+      'd7_user',
+    ];
+
+    $this->assertSame($expected, array_keys($conflicts));
+  }
+
+  protected function createContent() {
+    // Create an aggregator feed.
+    $feed = Feed::create([
+      'title' => 'feed',
+      'url' => 'http://www.example.com',
+    ]);
+    $feed->save();
+
+    // Create an aggregator feed item.
+    $item = Item::create([
+      'title' => 'feed item',
+      'fid' => $feed->id(),
+      'link' => 'http://www.example.com',
+    ]);
+    $item->save();
+
+    // Create a block content.
+    $block = BlockContent::create([
+      'info' => 'block',
+      'type' => 'block',
+    ]);
+    $block->save();
+
+    // Create a node.
+    $node = Node::create([
+      'type' => 'page',
+      'title' => 'page',
+    ]);
+    $node->save();
+
+    // Create a comment.
+    $comment = Comment::create([
+      'comment_type' => 'comment',
+      'field_name' => 'comment',
+      'entity_type' => 'node',
+      'entity_id' => $node->id(),
+    ]);
+    $comment->save();
+
+    // Create a file.
+    $file = File::create([
+      'uri' => 'public://example.txt',
+    ]);
+    $file->save();
+
+    // Create a menu link.
+    $menu_link = MenuLinkContent::create([
+      'title' => 'menu link',
+      'link' => ['uri' => 'http://www.example.com'],
+      'menu_name' => 'tools',
+    ]);
+    $menu_link->save();
+
+    // Create a taxonomy term.
+    $term = Term::create([
+      'name' => 'term',
+      'vid' => 'term',
+    ]);
+    $term->save();
+
+    // Create a user.
+    $user = User::create([
+      'uid' => 2,
+      'name' => 'user',
+      'mail' => 'user@example.com',
+    ]);
+    $user->save();
+  }
+
+}
diff --git a/core/modules/migrate_drupal_ui/src/Form/MigrateUpgradeForm.php b/core/modules/migrate_drupal_ui/src/Form/MigrateUpgradeForm.php
index ffe4313..864c10c 100644
--- a/core/modules/migrate_drupal_ui/src/Form/MigrateUpgradeForm.php
+++ b/core/modules/migrate_drupal_ui/src/Form/MigrateUpgradeForm.php
@@ -8,6 +8,7 @@
 use Drupal\Core\Render\RendererInterface;
 use Drupal\Core\State\StateInterface;
 use Drupal\Core\Url;
+use Drupal\migrate\MigrateIdAuditor;
 use Drupal\migrate\Plugin\MigrationPluginManagerInterface;
 use Drupal\migrate_drupal_ui\Batch\MigrateUpgradeImportBatch;
 use Drupal\migrate_drupal\MigrationConfigurationTrait;
@@ -49,6 +50,13 @@ class MigrateUpgradeForm extends ConfirmFormBase {
   protected $pluginManager;
 
   /**
+   * The ID conflict auditor.
+   *
+   * @var \Drupal\migrate\MigrateIdAuditor $idAuditor
+   */
+  protected $idAuditor;
+
+  /**
    * Constructs the MigrateUpgradeForm.
    *
    * @param \Drupal\Core\State\StateInterface $state
@@ -59,12 +67,15 @@ class MigrateUpgradeForm extends ConfirmFormBase {
    *   The renderer service.
    * @param \Drupal\migrate\Plugin\MigrationPluginManagerInterface $plugin_manager
    *   The migration plugin manager.
+   * @param \Drupal\migrate\MigrateIdAuditor $id_auditor
+   *   The ID conflict auditor.
    */
-  public function __construct(StateInterface $state, DateFormatterInterface $date_formatter, RendererInterface $renderer, MigrationPluginManagerInterface $plugin_manager) {
+  public function __construct(StateInterface $state, DateFormatterInterface $date_formatter, RendererInterface $renderer, MigrationPluginManagerInterface $plugin_manager, MigrateIdAuditor $id_auditor) {
     $this->state = $state;
     $this->dateFormatter = $date_formatter;
     $this->renderer = $renderer;
     $this->pluginManager = $plugin_manager;
+    $this->idAuditor = $id_auditor;
   }
 
   /**
@@ -75,7 +86,8 @@ public static function create(ContainerInterface $container) {
       $container->get('state'),
       $container->get('date.formatter'),
       $container->get('renderer'),
-      $container->get('plugin.manager.migration')
+      $container->get('plugin.manager.migration'),
+      $container->get('migrate.id_auditor')
     );
   }
 
@@ -98,6 +110,9 @@ public function buildForm(array $form, FormStateInterface $form_state) {
       case 'credentials':
         return $this->buildCredentialForm($form, $form_state);
 
+      case 'confirm_id_conflicts':
+        return $this->buildIdConflictForm($form, $form_state);
+
       case 'confirm':
         return $this->buildConfirmForm($form, $form_state);
 
@@ -419,6 +434,60 @@ public function validateCredentialForm(array &$form, FormStateInterface $form_st
    */
   public function submitCredentialForm(array &$form, FormStateInterface $form_state) {
     // Indicate the next step is confirmation.
+    $form_state->set('step', 'confirm_id_conflicts');
+    $form_state->setRebuild();
+  }
+
+  /**
+   * Confirmation form for ID conflicts.
+   *
+   * @param array $form
+   *   An associative array containing the structure of the form.
+   * @param \Drupal\Core\Form\FormStateInterface $form_state
+   *   The current state of the form.
+   *
+   * @return array
+   *   The form structure.
+   */
+  public function buildIdConflictForm(array &$form, FormStateInterface $form_state) {
+    // Check if there are conflicts. If none, just skip this form!
+    $migration_ids = array_keys($form_state->get('migrations'));
+    $migrations = $this->pluginManager->createInstances($migration_ids);
+    $conflicts = $this->idAuditor->auditIds($migrations);
+    if (empty($conflicts)) {
+      $form_state->set('step', 'confirm');
+      return $this->buildForm($form, $form_state);
+    }
+
+    $form = parent::buildForm($form, $form_state);
+    $form['actions']['submit']['#submit'] = ['::submitConfirmIdConflictForm'];
+    $form['actions']['submit']['#value'] = $this->t('I acknowledge I may lose data, continue anyway.');
+
+    $form['warning'] = [
+      '#type' => 'markup',
+      '#markup' => '<h3>' . $this->t('Entities may be overwritten') . '</h3>' .
+        '<p>' . $this->t('Upgrades work on brand new sites, or sites with previously upgraded data. However, it looks like you have content in your site that is unknown to the migrate system; perhaps manually added. These new entities <strong>may be overwritten</strong> if you run this upgrade. For more information, see the online handbook entry for <a target="_blank" href=":id-conflicts-handbook">handling migration conflicts.</a>.', [':id-conflicts-handbook' => 'https://www.drupal.org/docs/8/upgrade/known-issues-when-upgrading-from-drupal-6-or-7-to-drupal-8#id_conflicts']) . '</p>',
+    ];
+
+    sort($conflicts);
+    $form['type_list'] = [
+      '#title' => $this->t('These entities are of the following types:'),
+      '#theme' => 'item_list',
+      '#items' => $conflicts,
+    ];
+
+    return $form;
+  }
+
+  /**
+   * Submission handler for the confirmation form.
+   *
+   * @param array $form
+   *   An associative array containing the structure of the form.
+   * @param \Drupal\Core\Form\FormStateInterface $form_state
+   *   The current state of the form.
+   */
+  public function submitConfirmIdConflictForm(array &$form, FormStateInterface $form_state) {
     $form_state->set('step', 'confirm');
     $form_state->setRebuild();
   }
diff --git a/core/modules/migrate_drupal_ui/tests/src/Functional/MigrateUpgradeTestBase.php b/core/modules/migrate_drupal_ui/tests/src/Functional/MigrateUpgradeTestBase.php
index 50d8e9d..72ed44c 100644
--- a/core/modules/migrate_drupal_ui/tests/src/Functional/MigrateUpgradeTestBase.php
+++ b/core/modules/migrate_drupal_ui/tests/src/Functional/MigrateUpgradeTestBase.php
@@ -147,8 +147,10 @@ public function testMigrateUpgrade() {
 
     $this->drupalPostForm(NULL, $edits, t('Review upgrade'));
     $this->assertResponse(200);
-    $this->assertText('Are you sure?');
+    $this->assertSession()->pageTextContains('Entities may be overwritten');
+    $this->drupalPostForm(NULL, [], t('I acknowledge I may lose data, continue anyway.'));
     // Ensure we get errors about missing modules.
+    $this->assertSession()->pageTextContains('Upgrade analysis report');
     $this->assertSession()->pageTextContains(t('Source module not found for migration_provider_no_annotation.'));
     $this->assertSession()->pageTextContains(t('Source module not found for migration_provider_test.'));
     $this->assertSession()->pageTextContains(t('Destination module not found for migration_provider_test'));
@@ -166,8 +168,10 @@ public function testMigrateUpgrade() {
 
     $this->drupalPostForm(NULL, $edits, t('Review upgrade'));
     $this->assertSession()->statusCodeEquals(200);
-    $this->assertSession()->pageTextContains('Are you sure?');
+    $this->assertSession()->pageTextContains('Entities may be overwritten');
+    $this->drupalPostForm(NULL, [], t('I acknowledge I may lose data, continue anyway.'));
     // Ensure there are no errors about the missing modules from the test module.
+    $this->assertSession()->pageTextContains('Upgrade analysis report');
     $this->assertSession()->pageTextNotContains(t('Source module not found for migration_provider_no_annotation.'));
     $this->assertSession()->pageTextNotContains(t('Source module not found for migration_provider_test.'));
     $this->assertSession()->pageTextNotContains(t('Destination module not found for migration_provider_test'));
diff --git a/core/modules/node/migration_templates/d6_node.yml b/core/modules/node/migration_templates/d6_node.yml
index 56d0459..1bcae10 100644
--- a/core/modules/node/migration_templates/d6_node.yml
+++ b/core/modules/node/migration_templates/d6_node.yml
@@ -3,6 +3,7 @@ label: Nodes
 migration_tags:
   - Drupal 6
 deriver: Drupal\node\Plugin\migrate\D6NodeDeriver
+audit_ids: true
 source:
   plugin: d6_node
 process:
diff --git a/core/modules/node/migration_templates/d6_node_revision.yml b/core/modules/node/migration_templates/d6_node_revision.yml
index f4ff301..26c2f37 100644
--- a/core/modules/node/migration_templates/d6_node_revision.yml
+++ b/core/modules/node/migration_templates/d6_node_revision.yml
@@ -2,6 +2,7 @@ id: d6_node_revision
 label: Node revisions
 migration_tags:
   - Drupal 6
+audit_ids: true
 deriver: Drupal\node\Plugin\migrate\D6NodeDeriver
 source:
   plugin: d6_node_revision
diff --git a/core/modules/node/migration_templates/d7_node.yml b/core/modules/node/migration_templates/d7_node.yml
index 5de3055..824662f 100644
--- a/core/modules/node/migration_templates/d7_node.yml
+++ b/core/modules/node/migration_templates/d7_node.yml
@@ -3,6 +3,7 @@ label: Nodes
 migration_tags:
   - Drupal 7
 deriver: Drupal\node\Plugin\migrate\D7NodeDeriver
+audit_ids: true
 source:
   plugin: d7_node
 process:
diff --git a/core/modules/node/migration_templates/d7_node_revision.yml b/core/modules/node/migration_templates/d7_node_revision.yml
index c6081ef..020e287 100644
--- a/core/modules/node/migration_templates/d7_node_revision.yml
+++ b/core/modules/node/migration_templates/d7_node_revision.yml
@@ -2,6 +2,7 @@ id: d7_node_revision
 label: Node revisions
 migration_tags:
   - Drupal 7
+audit_ids: true
 deriver: Drupal\node\Plugin\migrate\D7NodeDeriver
 source:
   plugin: d7_node_revision
diff --git a/core/modules/taxonomy/migration_templates/d6_taxonomy_term.yml b/core/modules/taxonomy/migration_templates/d6_taxonomy_term.yml
index e3c3e3d..7ed88a7 100644
--- a/core/modules/taxonomy/migration_templates/d6_taxonomy_term.yml
+++ b/core/modules/taxonomy/migration_templates/d6_taxonomy_term.yml
@@ -2,6 +2,7 @@ id: d6_taxonomy_term
 label: Taxonomy terms
 migration_tags:
   - Drupal 6
+audit_ids: true
 source:
   plugin: d6_taxonomy_term
 process:
diff --git a/core/modules/taxonomy/migration_templates/d6_term_node_revision.yml b/core/modules/taxonomy/migration_templates/d6_term_node_revision.yml
index 91c8362..974004a 100644
--- a/core/modules/taxonomy/migration_templates/d6_term_node_revision.yml
+++ b/core/modules/taxonomy/migration_templates/d6_term_node_revision.yml
@@ -2,6 +2,7 @@ id: d6_term_node_revision
 label: Term/node relationship revisions
 migration_tags:
   - Drupal 6
+audit_ids: true
 deriver: Drupal\taxonomy\Plugin\migrate\D6TermNodeDeriver
 source:
   plugin: d6_term_node_revision
diff --git a/core/modules/taxonomy/migration_templates/d7_taxonomy_term.yml b/core/modules/taxonomy/migration_templates/d7_taxonomy_term.yml
index 99004df..e518ead 100644
--- a/core/modules/taxonomy/migration_templates/d7_taxonomy_term.yml
+++ b/core/modules/taxonomy/migration_templates/d7_taxonomy_term.yml
@@ -3,6 +3,7 @@ label: Taxonomy terms
 migration_tags:
   - Drupal 7
 deriver: Drupal\taxonomy\Plugin\migrate\D7TaxonomyTermDeriver
+audit_ids: true
 source:
   plugin: d7_taxonomy_term
 process:
diff --git a/core/modules/user/migration_templates/d6_user.yml b/core/modules/user/migration_templates/d6_user.yml
index d58607b..034ce22 100644
--- a/core/modules/user/migration_templates/d6_user.yml
+++ b/core/modules/user/migration_templates/d6_user.yml
@@ -2,6 +2,7 @@ id: d6_user
 label: User accounts
 migration_tags:
   - Drupal 6
+audit_ids: true
 source:
   plugin: d6_user
 process:
diff --git a/core/modules/user/migration_templates/d7_user.yml b/core/modules/user/migration_templates/d7_user.yml
index ae52384..9babed3 100644
--- a/core/modules/user/migration_templates/d7_user.yml
+++ b/core/modules/user/migration_templates/d7_user.yml
@@ -3,6 +3,7 @@ label: User accounts
 migration_tags:
   - Drupal 7
 class: Drupal\user\Plugin\migrate\User
+audit_ids: true
 source:
   plugin: d7_user
 process:
diff --git a/core/modules/user/src/Plugin/migrate/destination/EntityUser.php b/core/modules/user/src/Plugin/migrate/destination/EntityUser.php
index 7c2c81a..d802653 100644
--- a/core/modules/user/src/Plugin/migrate/destination/EntityUser.php
+++ b/core/modules/user/src/Plugin/migrate/destination/EntityUser.php
@@ -127,4 +127,18 @@ protected function processStubRow(Row $row) {
     }
   }
 
+  /**
+   * {@inheritdoc}
+   */
+  public function getHighestDestinationId($field_name) {
+    $found = parent::getHighestDestinationId($field_name);
+
+    // Every Drupal site must have a user with UID of 1 and it's normal for
+    // migrations to overwrite this user.
+    if ($found == 1) {
+      return 0;
+    }
+    return $found;
+  }
+
 }