How To Show Correct Salary In Salary Sheet

Dear Seniors,
Big hello. I would request if anybody can guide me into how to handle certain records in salary sheet whose salary was not mentioned correct, just for the sake of ESI / PF saving.
Now if one wants to correct the salary then what he is required to do because one cannot just increase the salary or decrease it. What I have come to know is that we can show the employee as resigned for min two months and rejoin him, then we can show the correct salary.
But then would that be justified as joining on new bargained salary all though salary with past will not match completely i.e it will either be too less or too high.
Kindly suggest how we can solve such issues where the organization wants to make salary transparent.
warm regards

Dear Kartikeyan,
For the correct and justified reply you need to enlighten some more points, such as what kind of changes you want to do. Also, this is not a good practice to give break to employee for 2 months and later make him rejoin.
This is to inform you that, their is an always option to change the salary structure of employee by management simply by giving written information and taking acknowledgement for the same.