A method for performing wireless communication by a first device, the method comprising: transmitting, to a second device through a physical sidelink control channel, PSCCH, a first sidelink control information, SCI, including scheduling information for a physical sidelink shared channel, PSSCH, and information for a physical sidelink feedback channel, PSFCH, overhead; and transmitting, to the second device through the PSSCH, a second SCI and data, wherein a transport block size, TBS, of the data is determined based on a total number of resource elements, REs, allocated for the PSSCH, wherein the total number of REs allocated for the PSSCH is determined based on a number of REs allocated for the PSSCH within a physical resource block, PRB, a total number of allocated PRBs for the PSSCH, and a number of REs for transmission of the second SCI, wherein the number of REs allocated for the PSSCH within the PRB is determined based on the PSFCH overhead informed by the first SCI, and wherein the number of REs for transmission of the second SCI is determined based on a symbol length of the PSSCH, an overhead for the PSCCH, an overhead for demodulation reference signal, DMRS, related to the PSSCH, an overhead for phase tracking - reference signal, PT-RS, and an overhead for channel state information - reference signal, CSI-RS, wherein the symbol length of the PSSCH is derived from the PSFCH overhead informed by the first SCI, wherein the overhead for DMRS is determined based on a configured DMRS pattern and the PSFCH overhead informed by the first SCI, wherein the overhead for PT-RS and the overhead for CSI-RS are selected among a plurality of parameters each of which is related to a corresponding PSFCH overhead, based on the PSFCH overhead informed by the first SCI, and wherein the plurality of parameters are received from a network. transmitting, to a second device through a physical sidelink control channel, PSCCH, a first sidelink control information, SCI, including scheduling information for a physical sidelink shared channel, PSSCH, and information for a physical sidelink feedback channel, PSFCH, overhead; and transmitting, to the second device through the PSSCH, a second SCI and data, wherein a transport block size, TBS, of the data is determined based on a total number of resource elements, REs, allocated for the PSSCH, wherein the total number of REs allocated for the PSSCH is determined based on a number of REs allocated for the PSSCH within a physical resource block, PRB, a total number of allocated PRBs for the PSSCH, and a number of REs for transmission of the second SCI, wherein the number of REs allocated for the PSSCH within the PRB is determined based on the PSFCH overhead informed by the first SCI, and wherein the number of REs for transmission of the second SCI is determined based on a symbol length of the PSSCH, an overhead for the PSCCH, an overhead for demodulation reference signal, DMRS, related to the PSSCH, an overhead for phase tracking - reference signal, PT-RS, and an overhead for channel state information - reference signal, CSI-RS, wherein the symbol length of the PSSCH is derived from the PSFCH overhead informed by the first SCI, wherein the overhead for DMRS is determined based on a configured DMRS pattern and the PSFCH overhead informed by the first SCI, wherein the overhead for PT-RS and the overhead for CSI-RS are selected among a plurality of parameters each of which is related to a corresponding PSFCH overhead, based on the PSFCH overhead informed by the first SCI, and wherein the plurality of parameters are received from a network.