A method for calculating equal error protection (EEP) profiles is disclosed. The method uses a profile function related to a sub-channel size to calculate EEP profiles and then uses the EEP profiles to decode data. When a receiver receives a protection level and a size value of the sub-channel size, a corresponding sub-channel size can be rapidly obtained through a reference table of the protection level and the sub-channel size so as to calculate the required EEP profiles. The method in the present invention requires only a few adders/subtractors and shifters or an easily realizable multiplier to calculate the profiles so that the objective of effectively saving cost and rapidly obtaining the profiles is achieved.