The silicon nitride ($SiN_x$) film for surface passivation and anti-reflection coating of crystalline silicon solar cell is very important and it is generally deposited by plasma enhanced chemical vapor deposition (PECVD). PECVD can be divided into low and high frequency method. In this paper, the $SiN_x$ film deposited by low and high frequency PECVD method was studied. First, to optimize the $SiN_x$ film deposited by low frequency PECVD method, the refractive index was measured by varying the process conditions like $SiH_4$, $NH_3$, $N_2$ gas rate, and RF power. When $SiH_4$ gas rate was increased and $NH_3$ gas rate was decreased, the refractive index was increased. The refractive index was also increased with RF power decline. Second, to compare the characteristics of the low and high frequency PECVD $SiN_x$ film, the refractive index was measured by varying $NH_3/SiH_4$ gas ratio and RF power and the minority carrier lifetime of before and after high temperature treatment process was also measured. The refractive index of both low and high frequency PECVD $SiN_x$ film was decreased with increase in $NH_3/SiH_4$ gas ratio and RF power. After high temperature treatment process, the minority carrier lifetime of both low and high frequency PECVD $SiN_x$ film was increased and increased degree was similar. The minority carrier lifetime of low frequency PECVD $SiN_x$ was increased from $11.03{\mu}m$ to $28.24{\mu}m$ and that of high frequency PECVD $SiN_x$ was increased from $11.60{\mu}m$ to $27.10{\mu}m$.