Methods of calculation of polarizers and splitters for visible spectra based on a multi-layer dielectric system are considered. Practical formulas for calculation are given. For example the cases of a splitter calculation when R$\_$s/ > 70% and R$\_$p/$leq$ 30% or R$\_$s/=R$\_$p/ were considered. The formulas of the effective layers method are of practical use. The optical characteristics of calculated and fabricated polarizers and splitters for 650nm and 780nm wavelengths are presented.