The present invention relates to a polysilsesquioxane spherical particle containing a ultraviolet light (UV) absorbing group, and manufacturing method thereof, characterized in that a preferred embodiment of the present invention comprises (i) preparing a silsesquioxane precursor containing the UV-absorbing group; and (ii) reacting the silsesquioxane precursor prepared in the step (i) with aminoalkylalkoxy silane compound or its oligomer under a solvent by means of a catalyst or a catalyst and co-polymerization precursor to prepare a polysilsesquioxane spherical particle containing a UV-absorbing group. The present invention provides the polysilsesquioxane spherical particle having a good physical property and a good UV-absorbing efficiency as cosmetic additive, and a simple and economical method of manufacturing the spherical particle.