The disclosure relates to a 5G or 6G communication system for supporting a higher data transmission rate. According to an embodiment of the disclosure, a method performed by a terminal in a communication system includes determining whether a power headroom reporting (PHR) is triggered; identifying at least one of a first power headroom (PH) value for a first physical uplink shared channel (PUSCH) corresponding to a first resource index or a second PH value for a second PUSCH corresponding to a second resource index based on a determination that the PHR is triggered; identifying a PHR medium access control control element (MAC CE) related to at least one of the first PH value or the second PH value; and transmitting the PHR MAC CE via at least one of the first PUSCH or the second PUSCH.