The present invention relates to a method for configuring a physical layer of a low frequency band based on wireless magnetic field communication, and a computer-readable recording medium including a program for executing the method. The method supports the proper packet format, coding mode, and modulation mode between a master and a slave in order to enable wireless communication in variable data rate or coding modes depending on a peripheral environment in a low frequency band based on wireless magnetic field communication which is applied to a difficult environment. The method of the invention is characterized by changing the data rate and the coding mode of a payload field within a preset range depending on the peripheral communication environment, wherein the payload field is included in the request and response frames between the master and the slave. The request and response frames can be configured in the same format in the above-mentioned configuration and respectively include a preamble field, a header field, and the payload field.