Communicated vs Estimated per pay period amount value passed to payroll

We are facing some issues with the HSA plans. The HSA YTD is not matching with the annual contribution elected by the employee its off by some cents. We have biweekly payroll, and we tested with the value passed to payroll as the Communicated Amount and Estimated per pay period. Please find below for the test results

Assume the employee has elected $7400 for the annual contribution

Communicated Amount

Per payroll contribution = $284.62

HSA YTD = $284.62 * 26 = $7400.12

Estimated Per Pay Period Amount

1st payroll = $284.5

Remaining 25 payrolls = $284.62

HSA YTD = $284.5 + ($284.62 * 25) = $7500

Here the estimated per pay period amount is calculating the YTD correctly by adjusting the pay period amount of 1st payroll. However, our client does not want to have the adjustments on the 1st payroll and needs to have it on the last payroll. In this scenario we have to go with the communicated amount but then the YTD doesn't match.