I think it's down to Subsurface having to stair-step depth changes and the granularity of displayed times. When I am gradually descending, the subsurface-calculated NDL is greater than that of the dive computer, sometimes more than 10 minutes greater. When I am at a consistent depth, the calculated value is within a minute of the DC's value. When I am ascending, the calculated value is shorter than the DC reports.
The consistency in NDLs when depth is consistent suggests agreement with the fundamental algorithm (half-times, # of compartments, etc.). The general direction of difference is what I would expect with subsurface being forced to operate on stale depth information. In the OP's case, the time in question is during an ascent section.