A device and method for rate matching channel-encoded bits in a data communication system. The rate matching device includes a plurality of rate matching blocks, the number of the rate matching blocks being equal to a reciprocal of a coding rate of a channel encoder. The rate matching device can rate match the bits encoded with a non-systematic code or the bits encoded with a systematic code, by changing initial parameters including the number of input bits, the number of output bits, and the puncturing or repetition pattern determining parameters.