; or (B) at any time before such calendar day at the discretion of the employer of such employee. (3) Rate of compensation (A) In general An employee using paid annual leave shall be compensated, for the period that the employee is using such leave, at the same rate at which the employee would have been paid for such period if the employee were not using paid annual leave. (B) Tipped employee For the purposes of subparagraph (A), with respect to a tipped employee, such an employee shall be compensated, for the period that such employee is using paid annual leave, at a rate equivalent to the Federal minimum wage, the applicable State minimum wage, or the applicable municipal minimum wage, whichever is higher. (4) Loaning of annual leave (A) Loaned leave An employer may loan paid annual leave to an employee for use by such employee in advance of the employee earning such annual leave, including before the 60th calendar day after the first date of employment of the employee. (B) Reimbursement for loaned leave An employer may require an employee of such employer to reimburse the employer for any annual leave loaned under subparagraph (A) that such employee has not earned at the time of separation. Such reimbursement will be at the rate described in paragraph (3). (c) Procedures for use of paid annual leave (1) In general Subject to paragraphs (2) and (3), an employee may use paid annual leave upon the verbal or written request of the employee. (2) Employee notification (A) In general An employer may require an employee to provide notice to the employer to use paid annual leave. (B) Timing of notice An employer may not require an employee to provide notice in excess of 2 weeks in advance of the use of such leave. (C) Emergency In the case of an emergency or situation where an employee can not provide timely notice to an employer for the use of paid annual leave, the employer may except any notice requirement and allow the use of such leave. (3) Reasonable restrictions An employer may place limited, reasonable