A method and device for transmitting and receiving a signal in a wireless communication system, according to one embodiment of the present invention, comprises transmitting a physical random access channel (PRACH) and receiving a random access response (RAR) on the basis of the PRACH, wherein the PRACH is transmitted via one random access channel (RACH) occasion (RO) of ROs in a RACH slot, timing gap durations exist between the ROs, and the same timing gap durations can be set even if a PRACH format and/or a subcarrier spacing (SCS) used for the PRACH are changed.