The s polarization refers to polarization of a wave's electric field normal to the plane of incidence (the z direction in the derivation below); then the magnetic field is in the plane of incidence. The p polarization refers to polarization of the electric field in the plane of incidence (the xy plane in the derivation below); then the magnetic field is normal to the plane of incidence. The names "s" and "p" for the polarization components refer to German "senkrecht" (perpendicular or normal) and "parallel" (parallel to the plane of incidence).