A method and a micromechanical component which counteract manufacturing-process-related mechanical stresses in the membrane are provided. The membrane is formed on a substrate in a layer system and spans a cavity in the substrate. The layer system includes at least one base layer formed on the substrate for circuit elements. At least one structured masking layer is also formed on the base layer for defining the circuit elements. The masking layer is structured in the area of the membrane in such a way that mechanical stresses acting in the area of the membrane under vacuum are at least partially compensated, the intrinsic stress of the masking layer being taken into account in the layout of the structuring.