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6. The tax agents are obliged to transfer the amounts of calculated and withheld tax no later the day of actual receipt in the bank of effective cash to disburse the income, and also of the income transfer day from accounts of the tax agents with the bank
The severance pay is NOT taxed at a higher rate, it simply *may* have a higher withholding tax calculated and withheld because it is being received in one lump (ie. as if your yearly salary was quadrupled).