A method and a device for transmitting and receiving signals in a wireless communication system, according to an embodiment of the present invention, are configured to set an REG-interlace consisting of M RBs and N symbols for PUCCH transmission, and select a minimum number of symbols (Nmin) required for the PUCCH transmission from among the N symbols, on the basis of an actual UCI payload size required for the PUCCH transmission being smaller than the maximum UCI payload size that can be transmitted through a PUCCH resource, to thereby transmit the PUCCH.