Disclosed are an apparatus and a method for LDPC encoding suitable for highly reliable and low latency communication. The disclosed apparatus comprises: a second inner encoding module for outputting parity bits by means of single parity calculations and accumulation device calculations using bit strings outputted from a first inner encoding module; and the first inner encoding module for outputting a part of the parity bits by means of single parity check calculations for the bits output from a second outer module, and for outputting rest of the parity bit strings by means of single parity check calculations and accumulation device calculations, with a part of the parity bits output by the second inner encoding module as an additional input.