A method for controlling rate matching in a communications system includes calculating a rate matching parameter containing a basic variable for an input bit string, and evaluating an additional parameter reflecting a current channel status of the transport channel receiving the input bit string. The input bit string generated in the upper layer is mapped to a physical channel of a Physical Layer by performing bit repeating or bit puncturing. If the bit repeating is executed on the input bit string on the basis of the first basic variable, and a second basic variable is calculated using the first basic variable and the additional parameter. A communication device to control rate matching between a physical channel and a transport channel includes a parameter calculator, an additional parameter generator, and a rate matching executioner to execute bit repeating or bit puncturing.