First download this free app -- No installation required, and extract it to a folder of your choice.
Click to Download
Click: SubtitleWorkshop4.exe to run it
Open your out of sync subtitle in Subtitle Workshop by either dragging or dropping or selecting the File Tab then selecting Load Subtitle.
When the subtitle is loaded, then go to Edit > Timings > Adjust > Adjust Subtitles or just press Ctrl+B
A box with 2 fields will appear where you can specify at what times the first and last spoken lines in the movie will be. Play the movie and find out where that is and put that into the Subtitle Workshop -- Select the Adjust Button then save the subtitle. The software will put the subtitles in their working order.

