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- (Britain) Statutory maternity pay: payments made by an employer to an employee who is absent from work due to her pregnancy.
- (computing) Symmetric multiprocessing.
- (computing) Symbolic Manipulation Program, a computer algebra system and predecessor of Mathematica.
- (cryptography) Socialist millionaire problem.
- (computing) Supplementary Multilingual Plane (in Unicode).
- (computing) Support and Maintenance Package.
- System Marginal Price, the marginal electricity price in a power system optimization
- scalp micropigmentation