Abstract: A PERL solar cell and a method for preparing same. In forming a back contact electrode of the PERL solar cell comprising a BSF metal layer and a bus bar electrode, the PERL solar cell has the BSF metal layer provided on opening portions of a passivation layer and has a bus bar electrode formed on the passivation layer, thereby resolving all mechanical defects generated when forming the opening portions of the passivation layer, and enhancing the strength of the solar cell. The PERL solar cell of the present disclosure comprises: a solar cell substrate; a passivation layer provided on one side of the substrate and having a plurality of opening portions which expose the surface of the substrate; a bus bar electrode provided on the passivation layer and on an area not overlapping the area on which the opening portions are provided; and a BSF metal layer provided on the passivation layer so as to fill all the plurality of opening portions.