The invention provides a packaging structure and a manufacturing method for a redistribution leading wire layer. The method includes following steps: S1, a carrier is provided, a viscose layer is formed on the surface of the carrier; S2, at least a chip is pasted on the viscose layer, wherein the front surface of the chip is upwardly arranged; S3, a plastic packaging layer covering the chip is formed on the surface of the carrier; S4, a plurality of through holes corresponding to electric lead-out of the chips are formed in the plastic packaging layer by employing a laser etching method; and S5, metal is deposited in the through holes and on the surface of the plastic packaging layer, and the redistribution leading wire layer is obtained. According to the packaging structure and the manufacturing method, the laser etching method is employed to replace steps of photoetching and etching of the through holes and metal lines, the process complexity is greatly reduced, the front surface of the chip is exposed and a passivation layer is deposited without the planarization step or the stripping of the viscose layer, the redistribution leading wire layer is manufactured directly based on the plastic packaging layer, materials are saved, the method is more environmentally friendly, and the risk of the damage to the front surface of the chip in the process of planarization or stripping the viscose layer can be avoided.