Disclosed is a powdered polymeric lubricant having a multi-layer structure as a processing aid capable of being used to improve processability of a vinyl chloride resin, and a manufacturing method thereof. The powdered polymeric lubricant having multi-layer structure according to the present invention has an excellent ability to prevent its adhesion to a metal surface upon its processing so as to give a long-term workability to extrusion, calendaring, blow molding, injection molding, etc., when a small amount of the powder of the present invention is mixed with a vinyl chloride resin. Accordingly, the present invention provides a powdered polymeric lubricant capable of controlling compatibility with the vinyl chloride resin and minimizing the adhesive property to a metal surface of a processing machine when a vinyl chloride resin is processed with a polymer including a silicone-based polymer.