ESI calculation problem

Hi Experts

I have one issue regarding ESI deduction where ESI amount is calculated for total Earnings where previous month adjustments is also added but ESI calculation is done for all earnings except on previous month PF.

example-one emp has

Basic Pay 4,324.00

Education Allowance 539.00

Medical Allowance 451.00

Conveyance Allowanc 1,469.00

Additional Special 201.00

Holiday Amount 665.24

LTA_WB 948.00

Stat.net subs.adjustment 6699.99 and prev month pf is 228.(6699-228=6471.96)

and ESi contribution is 264. for adjustment amount =6471.96.

but it should be 267.

kinldy guide me.