A wafer level LED package structure includes a light-emitting unit, a first conductive unit, a second conductive unit and an insulative unit. The light-emitting unit has a light-emitting body, a positive conductive layer and a negative conductive layer formed on the light-emitting body, and a first insulative layer formed between the positive conductive layer and the negative conductive layer. The first conductive unit has a first positive conductive layer formed on the positive conductive layer and a first negative conductive layer formed on the negative conductive layer. The second conductive unit has a second positive conductive layer formed on the first positive conductive layer and a second negative conductive layer formed on the first negative conductive layer. The insulative unit has a second insulative layer formed on the first insulative layer and disposed between the second positive conductive layer and the second negative conductive layer.