The importance of polysilicon layers is significant in the tunnel oxide passivating contact (TOPCon) structure with approximately 26% efficiency achieved by the Fraunhofer ISE Institute in 2017 for small cell sizes. In this regard, ODTÜ-GÜNAM has become an industrial collaboration partner. The aim is to reduce the cost/performance ratio of bifacial PERC type solar cells by using different passivation and charge selective layers. These layers are primarily polysilicon and metal-oxide structures used in tunnel oxide passivating contact (TOPCon) cell structures.