For simplifying the manufacture of a MEMS structural component including a deflectable diaphragm which spans an opening in the rear side of the structural component, and including a fixed counter-element, which is provided with passage openings, the counter-element from the base substrate of the MEMS structural component is patterned and the deflectable diaphragm is implemented in a layered structure on the base substrate. These measures are intended to improve the diaphragm properties and reduce the overall height of the MEMS structural component.