In this work, a nanosecond green laser (532 nm) is used to generate narrow openings by removing an ultra-thin (85 nm) SiN x layer that is coated on a silicon substrate for application in the fabrication of Passivated Emitter and Rear Contact (PERC) solar cells. An experimental analysis is presented to identify the optimal range of laser parameters for an efficient ablation with minimal damage to the silicon substrate. The ablated samples were characterized using a 3D profilometer to obtain the surface profiles and scanning electron microscope imaging to observe the surface quality. Further, energy-dispersive X-ray line analysis and atom probe tomography were performed to evaluate the nitrogen content on the surface and along the depth, respectively. The experimental results suggest that the SiN x layer starts to ablate only above a threshold laser fluence of 1.4 J/cm2, while the surface bulged out for laser fluence slightly below the ablation threshold. The central part of the ablated region was clean with a negligible nitrogen concentration at the surface, about ∼0.03% at a fluence of 2.4 J/cm2. Nitrogen concentration reduces continuously and almost becomes zero at 80 nm depth, suggesting complete ablation of the SiN x layer for establishing electrical contacts. The ablation width was close to the laser spot diameter only at lower values of the laser fluence. The lowest value of ablation depth was about 180 nm, suggesting that only about 95 nm layer of the silicon is ablated. The study demonstrates that nanosecond laser ablation is a potential technique for ablation of the SiN x layer of PERC solar cells but requires choosing the optimal parameters.