The mechanism of a non-polarizing beam splitter (NPBS) with asymmetrical transfer coefficients causing the rotation of polarization direction is explained in principle, and the measurement nonlinear error caused by NPBS is analyzed based on Jones matrix theory. Theoretical calculations show that the nonlinear error changes periodically, and the error period and peak values increase with the deviation between transmissivities of p-polarization and s-polarization states. When the transmissivity of p-polarization is 53% and that of s-polarization is 48%, the maximum error reaches 2.7 nm. The imperfection of NPBS is one of the main error sources in simultaneous phase-shifting polarization interferometer, and its influence can not be neglected in the nanoscale ultra-precision measurement.
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