In this study, the normal stress in magnetorheological polymer gel (MRPG) under large amplitude oscillatory shear was investigated using experiments and particle-level simulations. Under large amplitude oscillatory shear, an intensely oscillating normal stress was measured with a period of exactly half the strain period. As the amplitude of the strain increased, the peak of the normal stress increased and the trough decreased. Changes in the normal stress were mainly caused by two factors: the Poynting effect, in which shear produces a normal force perpendicular to the shear direction, and magnetic-induced normal stress, which changes with the particle structure. In MRPG, both effects are related to the particle structure. The particle structure in MRPG with different strain was calculated and the simulation results show that the amplitude of the structural strain in oscillatory shearing is less than that of the applied strain. Additionally, a phase difference was observed between the structural strain and the applied strain. Based on the calculated particle structure, the change in the normal stress was obtained and found to agree well with the experimental results.