US -- arrear taxation

Hi experts,

I have a query regarding how arrears get taxed in US payroll? for eg. take two emps of similar data. for one emp payroll ran for 1,2,3,4 PayPeriods. and for the other emp directly on 4th PP without running payroll for first three months. Will the state and federal withholding tax YTD amount for both emp will be same or not?

If yes/not , why so?

Thanks ,

Vinoli Jacob