Disclosed is a method of transmitting a physical uplink control channel (PUCCH) by a user equipment (UE) in a wireless communication system. The method includes receiving information related to an index of a PUCCH resource set for the PUCCH and to the number of resource blocks (RBs) for the PUCCH, and transmitting the PUCCH through a PUCCH resource based on a first RB offset. A second RB offset of the PUCCH resource set is obtained based on the index, and the first RB offset is obtained by multiplying the number of RBs by the second RB offset.