The device and method disclosed herein are configured for generating a polar code of length N and dimension K on the basis of an original polar code being defined by a code sequence S having Nmax bit indices sorted from least reliable to most reliable sub-channels. The device comprises a processing unit configured to: (a) generate an auxiliary code sequence having Nmax/2 bit indices by removing bit indices greater than or equal to Nmax/2 from the code sequence S; (b) remove from the auxiliary code sequence the last NR bit indices to generate a modified auxiliary code sequence; and (c) generate the polar code of length N and dimension K by puncturing the original polar code on the basis of a puncturing set defined by the last p=Nmax−N bit indices of the modified auxiliary code sequence.