NIM25020 - Class 3 NICs: benefits for which Class 3 NICs count

Section 21 Social Security Contributions & Benefits Act 1992

Class 3 NICs count only towards satisfying the contribution conditions for the following benefits:

basic State Pension (where the individual reaches State Pension age before 6 April 2010)
bereavement payment (formerly widow’s payment up to April 2001)
widowed parent’s allowance (formerly widowed mother’s allowance up to April 2001)
bereavement allowance (formerly widow’s pension up to April 2001)
child’s special allowance.