Min days to leave on H1b for AC21 rule benefit

Need one clarification on AC21 extension rule:

If i140 is approved but there is not much time left to file h1b extension as MPS is close, is it mandatory to leave min 5 days before H1B max out ?

Asking as i140 premium processing is filed on 24th Jan and max out is on 5th Feb, employer is asking to repat min 5 days before MPS in order to utilize AC21 rule for extension while in India.

However, I am insisting on leaving on 2nd Feb in case I get approval by 31st Jan and within 2 days we can send h1b extension documents to USCIS there by preventing my repat.

If AC21 extension is being requested under 104(c) ( approved I-140) then I dont think it matters.
Discuss with your employer’s immigration lawyer rather than with HR as they may be getting your situation confused with 106(a) ( PERM or I-140 pending for more than 365 days). If filing AC21 extension under 106(a), you should keep some H1B period unused ( there is no official guidance by USCIS on how many days AFAIK) so that it can be proved that the beneficiary was in valid H1B status before requesting the 1 year extension otherwise maxing out on H1B period will make such extension ineligible.

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