Poland's reformed system credits contributions (19.52% of salary for pensions) to notional individual accounts at ZUS; the pension equals your accumulated account divided by life expectancy at retirement. Because the formula is account-based, every insured Polish month adds real value with no cliff-edge minimum for the account-based portion.
U.S. retirement benefits normally need 40 quarters (10 years) of credits. If you split a career between the U.S. and Poland, you might fall short in each country alone. As long as you have at least 6 quarters of U.S. credits, the agreement lets you add your Poland credits to reach eligibility — the U.S. then pays a benefit pro-rated to your U.S. credits only.
A Certificate of Coverage is the document that proves you're exempt from one country's social security. For U.S. coverage, the employer requests it from the SSA Office of Earnings & International Operations. Poland's authority issues the equivalent when Poland covers you.
Under the U.S.–Poland agreement, a worker sent by a U.S. employer for 5 years or less normally stays under U.S. Social Security only and is exempt from Poland's system. Your employer obtains a U.S. Certificate of Coverage as proof. Beyond 5 years, coverage shifts to Poland.
Yes. If you have at least 6 quarters (about 1.5 years) of U.S. credits, the agreement lets you combine ("totalize") your U.S. and Poland credits to reach the 40-quarter (10-year) threshold for a pro-rated U.S. retirement benefit.
The agreement has been in force since 2009.
Pension taxation depends on Poland's domestic law and the separate U.S.–Poland income tax treaty (if any), not the totalization agreement. The totalization agreement only governs which country's social security system covers you and how credits combine. Confirm pension taxation with a cross-border tax advisor.
Poland pays out your notional ZUS account balance as an annuity — your Polish contributions plus indexation, divided by life expectancy. U.S. periods don't add money to the account, but they can satisfy year-based tests like the minimum-pension guarantee, and the agreement ensures both countries pay their own shares independently.