Early retirement pensions scheme is one of the most important instruments shaping the structure of the Polish agriculture. Recently, in connection with a new planning period of EU the new principles of early retirement pensions scheme for farmers for 2007-2013 were elaborated. Hence a need to analyse proposed mechanisms, especially the aims of early retirement pensions scheme and mechanisms of pension calculation. The purpose of the paper is to analyse the proposed measures in the context of aims of the scheme. The basic problems are the competitiveness of the new early retirement pension scheme as compared with the previous one as well as its possibilities to realize social and structural aims. Analyses with application of functional analysis were conducted on the basis of the Polish and Community legal acts concerning the early retirement pensions scheme. It appears that the new early retirement pension scheme, proposed for the years 2007-2013, could limit the possibilities of implementing the social and structural purposes of agricultural policy.