We experimented with two polymer materials with different ultraviolet (UV) wavelength absorption characteristics, which are commonly used in flexible devices, by applying an ultrashort-pulsed laser of a 355-nm UV wavelength for 10 ps. The laser parameters studied were pulse repetition rate, laser irradiation method, and laser power condition. Previous studies using polyethylene terephthalate (PET), which does not exhibit linear absorption at a UV wavelength, have focused on processing trends resulting in minimal collateral damage around the laser-induced ablation. However, our results showed a trend of accumulating such damage irrespective of the laser parameters. Meanwhile, polyimide (PI) exhibited a completely different behavior depending on the laser parameters. At low pulse repetition rates, minimal collateral damage was observed, whereas at high repetition rates, the morphology varied considerably. The electrical characteristics of the laser-processed materials were found to be correlated with the variations in morphology. In the case of PI, such variations in electrical resistance and morphology indicated that the material was carbonized. The findings of this study are expected to provide a useful reference when selecting parameters for the laser processing of similar polymer materials.