Provided are a method and a device for generating a virtual bearer in a wireless communication system. A mobility management entity (MME) acquires context information for a packet data network (PDN) connection generated through a Wi-Fi network, and generates a virtual bearer in a cellular network on the basis of the acquired context information. The virtual bearer may be generated by various methods according to whether a PDN connection mapped to the PDN connection generated through the Wi-Fi network exists in the cellular network and whether a default bearer exists in the cellular network.