CLARITY REGARDING ESIC WAGE CALCULATION AFTER NEW LABOUR CODE

As per New labour code ESIC wage calculation changed not on gross salary it only BASIC + DA + RA IF ANY 

BUT MY QUESTION IS THAT WHETHER SPL PAY AND VARIABLE ALLOWANCE ADDED TO this calculation 

Pls clarify with this example 

Basic Salary                  14,525

Conveyance Allowance 1,453

House Rent Allowance 1453

Special Pay                    2500

Variable Allowance.      2340

Gross salary.                 22271