; (ii) the applicable State minimum wage; or (iii) the applicable local minimum wage. (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 paid annual leave under subsection (a)(1), including before the 60th calendar day after the commencement of employment of such employee. (B) Use of loaned leave Except as provided in subparagraph (C), paid annual leave loaned under subparagraph (A) shall be treated as if earned under subsection (a)(1). (C) Reimbursement for loaned leave (i) In general An employer may require an employee of such employer to reimburse the employer for any paid annual leave loaned under subparagraph (A) that such employee has not earned at the time of the termination of the employment of the employee. (ii) Rate Reimbursement under clause (i) shall be at the applicable rate described in paragraph (3). (5) Carryover An employee may use not more than 40 hours of paid annual leave earned under subsection (a)(1) in a 12-month period during the following 12-month period. (c) Procedures for use of paid annual leave (1) In general Subject to paragraphs (2) and (3), an employee may use paid annual leave earned under subsection (a)(1) upon the verbal or written request of the employee. (2) Employee notification (A) In general Except as provided in subparagraph (B), an employer may require an employee provide the request under paragraph (1) to the employer on a day that is— (i) before the day on which the employee intends to use the paid annual leave