If it's still working, there's no "requirement" to replace it, but Dell will probably not support it after a certain age.
Servers in general will fail on either power supplies or hard disks. Both of those are well past the average lifespan (what's called the "mean time between failure", or mtbf for the parts)
If you don't have an IT person or department, the simplest approach is to ask yourself this question:
"What is the cost to my business if this computer dies tomorrow?"
Then figure out how much it would be to replace the computer (purchase + install and configure)
If the replacement cost is less than the business-impact cost, then you should replace this 7-year-old box.
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