A multiple authentication and payment system and method using an embedded subscriber identification module (eSIM) are provided, in which one or more users integrate SIMs through software and perform SIM authentication and payment without physically changing SIMs when an eSIM is installed within a vehicle. The method includes detecting whether each smart device carried by at least one passenger contains a pre-registered eSIM and monitoring whether electronic payment occurs. When electronic payment occurs, a payment cost is determined for each passenger with respect to a payment cost of the electronic payment based on information regarding the pre-registered eSIM, and payment is performed according to the determined payment cost for each passenger.